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1、-会计词典(中英文对照)-第 36 页a basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出,废弃费用abandonment option放弃选择权abandonment value废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力,承受能力标准abnormal cost非正
2、常成本abnormal depreciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate of return非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目损益表above-the-
3、line expenditure经常项目支出,线上项目支出损益表above-the-line receipt经常预算收入,线上项目收入损益表absence rate缺勤率absenteeism rate缺勤率absolute acceptance无条件承兑absolute assignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免,无条件解除债务absolute endorsement无条件背书absolute error绝对误差absolute f
4、ixed cost固定成本,绝对固定成本absolute fixed peg system绝对联系汇率制absolute inheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolute subscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用,已分摊费用absorbed cost已吸
5、收成本,已分摊成本absorbed expense已分配费用,已分摊费用absorbed overheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorption account分摊账户,计价账户absorption costing分摊成本法,吸收成本法absorption pricing分摊法定价absorption rate分配率,分摊率,吸收率abstract of account账户概要,账户摘要abstract of posting过账分录表abstract of title产权证明,产权说明书abstracts概要,摘要accelerated deb
6、t maturity提前还债期限accelerating premium累进奖金acceptability test可接受性测试acceptable audit risk可接受审计风险acceptable quality level可接受质量水平acceptance承兑,认付acceptance payable应付承兑票据acceptance agreement承兑契约acceptance and guarantee承诺与保证acceptance bank承兑银行acceptance by intervention参与承兑,参加承兑acceptance certificate验收证明accep
7、tance charge承兑费acceptance commission承兑手续费,承兑佣金acceptance condition承兑条件acceptance credit承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑,信用担保承兑acceptance house承兑银行,承兑所acceptance in blank空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptanc
8、e market票据市场,票据贴现市场acceptance maturity承兑票据到期日acceptance maturity record承兑汇票到期记录acceptance of engagement接受委托acceptance period承付期acceptance receivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试,验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,
9、承兑银行accepting rate of exchange外汇承兑率acceptor承兑人银行,接受人契约access存取access capability存取能力access control存取控制access control verification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident
10、and health plan意外和健康保障计划accident death benefit意外死亡赔偿金,工伤死亡抚恤金accident insurance意外事故险,意外险accommodating bank通融银行accommodation allowance住宿津贴accommodation bill通融票据accommodation draft通融汇票accommodation endorsement通融背书accommodation endorser通融票据背书人accommodation kite空头支票,欠单accommodation note通融票据accommodation
11、 parties通融票据关系人accommodation purchase优惠采购accommodation risk通融险accommodator资金融通者,贷款人accord and satisfaction和解和清偿,应允和清偿account账户,会计科目account analysis账户分析account analysis approach账户分析法account balance账户余额account chart会计科目表account classification账户分类account closing method账结法account closing procedure结账程序,结
12、账手续account code账户编号,会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account form balance sheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account nu
13、mber账号,账户编号account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo转账通知单accountability经管责任,问责性accountability approach经管责任观,
14、受托责任观accountability unit责任单位accountable person责任人accountancy会计学,会计业务accountancy service会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant in charge会计主管,主办会计accountants certificate会计师证明书accountants fee会计师费accountants handbook会计师手册accountants report会计师报告accountants responsibility会计师职责acco
15、unting会计accounting activity会计工作,会计业务accounting adjustment账务调整accounting affairs会计事务accounting alternatives备选会计方法accounting approach会计方法accounting archives会计档案accounting assumption会计假设accounting base会计基础accounting based on shift分班核算accounting based on task单项任务核算accounting beta会计贝他系数,会计系数accounting bo
16、ok会计账簿,会计账册accounting by counter柜组核算accounting centre核算中心accounting changes会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规,会计条例accounting concept会计概念,会计观念accounting consultancy会计咨询accounting control会计控制,会计管理accounting convention会计惯例accounting cost会计成
17、本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accounting department会计部,会计处,会计科accounting disclosure会计披露,会计揭示accounting display board核算牌,核算板accounting division会计部门accounting doctrine会计学说,会计信条accounting document会计凭证,会计文件accounting element会计要素accounting enti
18、ty会计实体,会计主体,会计单位accounting entry会计分录accounting equation会计等式accounting error会计差错accounting estimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accounting evidence会计凭证accounting evolution会计演进,会计演变accounting expertise会计专长accounting field会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司acc
19、ounting for income tax所得税会计accounting for inventory存货会计accounting for joint venture合资企业会计,合营会计accounting for merger合并会计accounting formula会计公式accounting function会计职能,会计功能accounting glossary会计词汇accounting graph会计图表,核算图表accounting guidelines会计指南,会计指引accounting historiography会计学史,会计史accounting income会计收
20、益,账面收益accounting indices会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accounting language会计语言accounting law会计法accounting legislation会计立法accounting literature会计文献,会计学文献accounting loss会计损失accounting manual会计手册,会计工作守则accounting measurement会计计量accounting mechanism会计机制accounting method会计方法a
21、ccounting model会计模式accounting objective会计目标accounting officer会计主任,会计主管accounting organisation会计组织accounting period会计期间,会计报告期accounting personnel会计人员accounting philosophy会计哲学accounting policy会计政策accounting policy change会计政策变更accounting postulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accounting p
22、rinciples会计原则,会计原理accounting procedure会计程序accounting process会计处理程序,会计过程accounting profession会计职业,会计专业,会计行业accounting profit会计利润accounting programme记账程序accounting rate of return会计报酬率accounting ratio会计比率,财务比率accounting record会计记录,会计簿籍accounting reference date会计参照日accounting reference period会计参照期间accou
23、nting reform会计改革accounting regulation会计法规,会计规范accounting report会计报告,会计报表accounting representation会计反映accounting responsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accounting software会计软件accounting software package会计软件包accounting staff会计工作人员accounting statement会计报表accoun
24、ting supervision会计监督accounting system会计制度,会计系统accounting technique会计技术accounting tems会计术语accounting terminology会计名词,会计术语accounting theory会计理论accounting thoughts会计思想accounting treatment会计处理accounting trend会计趋势,会计动态accounting unit会计单位,账务处理单位accounting valuation会计计价,会计估价accounting voucher记账凭证accounting
25、 work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payable ledger应付账款总账,应付账款分类账accounts payable period应付账款期accounts payable register应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable应收账款accounts receivable ledger应收账款总账,应收账款分类账accounts receivable period应收账款期accounts receivable turnover应收账
26、款周转率accreditation评审accredited party授信买方accreditee信用证接受人,信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital资本增值accrual accounting权责发生制会计,应计制会计accrual accounting model应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic
27、wage应计基本工资accrued bonus应计奖金accrued depreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interest payable应计未付利息accrued interest receivable应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pension cost应计养老金成本accrued
28、 profit应计利润accrued receivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuated dividend累计股利accumulated amortisation累计摊销,累积摊销accumulated apportionment累计分配,累积分配accumulated cost累计成本,累积成本accumulated deficit累计亏损,累积亏损accumulated depletion累计折耗,累积折耗accumulated deprec
29、iation累计折旧;累积折旧accumulated earnings累计收益accumulated error累计误差accumulated fund累积基金accumulated income累计收益accumulated profit累计利润B ShareB股baby bond小额债券back charge决算后费用back duty欠税,补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door fina
30、ncing秘密融资;后门融资back-door listing借壳上市backed bond担保债券backlog积压back-to-back credit相对信用;转接式信用;背对背信用back-to-back loan易币贷款backtrack search追踪查找back-up后备;后援back-up copy副本back-up diskette后备软盘backward integration反向兼并backward supervision反向监控backward tracing反向追踪backwardation延期交割费bad and doubtful loans呆滞及不良贷款bad
31、asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账准备bad debt ratio坏账比率bad debt recovery坏账收回bad debt write-off坏账冲销bad debts recovered account坏账收回账户bad loan不良贷款bad title失效产权;无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托
32、人bailer寄托人;委托人bailment财务委托bailment of goods受托保管货品bailout method投资残值计算法bailout payback method投资残值回收期计算法bailout period委托期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头)bear and bull买空卖空bear bond看跌债券;熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear mark
33、et市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateral agreement双边协议bilateral arbitrage双边套汇bilateral assistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export or import货物进出口报单black figure余额black marke
34、t黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托block allocation整笔拨款blue-chip corporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bonded indebtedness担保债务bonded store保税仓库;保税物料bonus share红股book debt账面债务bookkeeping procedure记账程序borrowing plan借款计划bo
35、ught and sold note买卖单据branch bank account分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率;买入价cable confirmation电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callab
36、le bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease可解除租约capacity level生产能力水平capacity limit生产能力极限capacity loading生产能力负荷capital adequacy ratio资本充足率capital adjustment account资本调整帐户capital appraisal资本评估capital appreciation资本增值capital asset资本资产;长期资产capital assurance资本
37、保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurance rate货物保险费率carried interest附带权益carry-back of loss亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collection basis收付实现制cash distribution rate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual w
38、orker散工casualty and theft loss意外事故及盗窃损失casualty insurance灾难保险casualty insurance proceeds意外险收入central bank中央银行central bank rate中央银行贴现率central clearing house结算中心central clearing system中央结算制度;集体交收系统certificate of compliance合约完成证明书certificate of deposit存款单certificate of exemption豁免证明书certificate of inde
39、btedness国库券;借据cessation of business停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular for confirmation通函确认circular letter of credit循环信用证;流通信用证circular note
40、旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationof accounts帐户分类;会计科目分类claused bill附条款票据clearing balance票据交换差额;结算差额close end固定金额closing结账;结转closing inventory期末存货code of banking practice银行营运守则coefficient-norm costing定额成本法collateral note附担保品期票collection收账collection method收付实现制columnar jo
41、urnal多栏式日记账commercial accounting商业会计commercial invoice商业发票commission income佣金收入committed cost约束成本commodity fund turnover商品资金周转率common cost allocation共同成本分摊country collection异地托收credit advice存款通知书;贷款通知credit fund信贷资金crown debt国债;公债currency exchange货币兑换current value现值customers account应收账款cyclical vari
42、ation循环变动daily accounting日常核算daily statement日报表daily trading limit每日价格上下限data base数据库data classification数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date of acceptance承兑日期date of cancellation注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenture coupon债券利息票debenture interest债券利息debeture债券debit借;借记;借方debit-credit bookkeepi