A部AAA美國會(huì)計(jì)學(xué)會(huì)Abacusabacus算盤Abandonment,;委付abandonmentvalue廢棄價(jià)值abatement①減免②沖銷abilitytoservicedebtabnormalcost異常成本abnormalspoilage異常損耗abovepar超過票面價(jià)值abovetheline線上項(xiàng)目absoluteamount絕對(duì)數(shù),絕對(duì)金額absoluteendorsement絕對(duì)背書absoluteinsolvency絕對(duì)無力償付absolutepriority絕對(duì)優(yōu)先求償權(quán)absolutevalue絕對(duì)值absorb攤配,轉(zhuǎn)并absorptionaccount,absorptioncosting攤配成本計(jì)算法abstract摘要表abuse濫用職權(quán)abuseoftaxshelter濫用避稅項(xiàng)目ACCA特許公認(rèn)會(huì)計(jì)師公會(huì)acceleratedcostrecoverysystem加速成本收回制度accelerateddepreciationmethod,accelerationclause,提前償付條款acceptance①承兌②已承兌票據(jù)③驗(yàn)收acceptancebill承兌票據(jù)acceptanceregisteracceptancesampling驗(yàn)收抽樣accesstime存取時(shí)間accommodation融通accommodationbill融通票據(jù)accommodationendorsement融通背書account①賬戶,會(huì)計(jì)科目②賬簿,報(bào)表③賬目,賬項(xiàng)④記賬accountability,accountabilityunit責(zé)任單位Accountancy《會(huì)計(jì)》雜志accountancy會(huì)計(jì)accountant會(huì)計(jì)員,會(huì)計(jì)師accountantgeneral,總會(huì)計(jì)accountingincharge主管會(huì)計(jì)師accountant,slegalliabilityaccountant,sreport會(huì)計(jì)師報(bào)告accountant,sresponsibility會(huì)計(jì)師職責(zé)accountform,賬式accounting①會(huì)計(jì)②會(huì)計(jì)學(xué)accountingassumptionaccountingbasis會(huì)計(jì)基本方法accountingchanges會(huì)計(jì)變更accountingconcept會(huì)計(jì)概念accountingcontrol會(huì)計(jì)控制accountingconventionaccountingcorporation會(huì)計(jì)公司accountingcycle會(huì)計(jì)循環(huán)accountingdata會(huì)計(jì)數(shù)據(jù)accountingdoctrine會(huì)計(jì)信條accountingdocument會(huì)計(jì)憑證accountingelements會(huì)計(jì)要素accountingentity會(huì)計(jì)主體accountingentry會(huì)計(jì)分錄accountingequation會(huì)計(jì)等式accountingevent會(huì)計(jì)事項(xiàng)accountingexposure會(huì)計(jì)暴露風(fēng)險(xiǎn)accountingfirm會(huì)計(jì)事務(wù)所AccountingHallofFame會(huì)計(jì)名人堂accountingharmonizationaccountingidentity會(huì)計(jì)恒等式accountingincome會(huì)計(jì)收益accountinginformation會(huì)計(jì)信息accountinginformationsystemaccountinginternationalization會(huì)計(jì)國際化accountingjournals會(huì)計(jì)雜志accountinglegislation會(huì)計(jì)法規(guī)accountingmanual會(huì)計(jì)手冊(cè)accountingobjective會(huì)計(jì)目標(biāo)accountingperiod會(huì)計(jì)期accountingpolicies會(huì)計(jì)政策accountingpostulate會(huì)計(jì)假設(shè)accountingpractice會(huì)計(jì)實(shí)務(wù)accountingprinciple會(huì)計(jì)原則AccountingPrincipleBoard會(huì)計(jì)原則委員會(huì)accountingprocedures會(huì)計(jì)程序accountingprofessionaccountingrateofreturn會(huì)計(jì)收益率accountingrecords,AccountingReview《會(huì)計(jì)評(píng)論》accountingrules會(huì)計(jì)規(guī)則AccountingSeriesRelease《會(huì)計(jì)公告文件》accountingservice會(huì)計(jì)服務(wù)accountingsoftware會(huì)計(jì)軟件accountingstandard,accountingstandardization會(huì)計(jì)標(biāo)準(zhǔn)化AccountingStandardsBoard(英)AccountingStandardsCommittee(英accountingsystem①會(huì)計(jì)制度②會(huì)計(jì)系統(tǒng)accountingtechnique會(huì)計(jì)技術(shù)accountingtheory會(huì)計(jì)理論accountingtransaction會(huì)計(jì)賬務(wù)AccountingTrendandTechniques《會(huì)計(jì)趨勢(shì)和會(huì)計(jì)技術(shù)》accountingunit會(huì)計(jì)單位accountingvaluationaccountingyear會(huì)計(jì)年度accounts會(huì)計(jì)報(bào)表accountsalesaccountspayable應(yīng)付賬款accountsreceivable應(yīng)收賬款accountsreceivableagingschedule應(yīng)收賬款賬齡分析表accountsreceivableassigned已轉(zhuǎn)讓應(yīng)收賬款accountsreceivablecollectionperiod應(yīng)收賬款收款期accountsreceivablediscounted已貼現(xiàn)應(yīng)收賬款accountsreceivablefinancing,應(yīng)收賬款融資accountsreceivablemanagement應(yīng)收賬款管理accountsreceivableturnover,應(yīng)收賬款周轉(zhuǎn)次數(shù)accretion增殖accrualbasisaccounting權(quán)責(zé)發(fā)生制會(huì)計(jì)accruedasset應(yīng)計(jì)資產(chǎn)accruedexpense應(yīng)計(jì)費(fèi)用accruedliability應(yīng)計(jì)負(fù)債accruedrevenue應(yīng)計(jì)收入accumulateddepreciation累計(jì)折舊accumulateddividend累計(jì)股利accumulatedearningstax累積收益稅accumulation累積,累計(jì)acidtestratio酸性試驗(yàn)比率acquiredcompany被兼并公司acquisition購置,盤購acquisitionaccounting盤購會(huì)計(jì)acquisitioncost購置成本acquisitiondecision購置決策acquisitionexcess盤購超支acquisitionsurplus盤購盈余across-the-board全面調(diào)整ACT預(yù)交公司稅act法案,法規(guī)action,訴訟activeaccount活動(dòng)賬戶activeassets活動(dòng)資產(chǎn)activity業(yè)務(wù)活動(dòng),作業(yè)activityaccount作業(yè)賬戶activityaccountingactivityratio業(yè)務(wù)活動(dòng)比率activityvariance業(yè)務(wù)活動(dòng)量差異actofbankruptcy破產(chǎn)法actofcompany公司法actofGod天災(zāi),不可抗力actualcapital實(shí)際資本actualvalue實(shí)際價(jià)值actualwage實(shí)際工資addedvalue增值addedvaluestatementaddedvaluetax增值稅addition,擴(kuò)建additionaldepreciationadditionalpaid-incapital附加實(shí)繳資本additionaltax附加稅adequatedisclosure充分披露adjunctaccount附加賬戶adjustable-ratebond可調(diào)整利率債券adjustedgrossincome,調(diào)整后所得總額adjustedtrialbalanceadjustingentry調(diào)整分錄adjustment調(diào)整adjustmentaccount調(diào)整賬戶adjustmentbond調(diào)整債券administrativeaccountingadministrativebudget行政管理預(yù)算administrativeexpense行政管理費(fèi)用ADR資產(chǎn)折舊年限幅度advaloremtax從價(jià)稅advance墊付款advancecorporationtax預(yù)交公司稅advancesfromcustomers預(yù)收客戶款advancetosuppliers預(yù)付貨款adventure短期經(jīng)營adverseopinionadversevariance逆差advisoryservices咨詢服務(wù)affiliatedcompany聯(lián)營公司affiliation聯(lián)營afterclosingtrialbalance結(jié)賬后試算表aftercost售后成本afterdate出票后兌付aftersightafter-tax稅后AGA政府會(huì)計(jì)師聯(lián)合會(huì)age,ageallowance年齡減免ageanalysis賬齡分析agency代理,代理關(guān)系agencycommissionagencyfund代管基金agenda議事,備忘錄agent代理人aggregatebalancesheetaggregateincomestatement合并損益表AGI調(diào)整后所得總額agingofaccountsreceivable應(yīng)收賬款賬齡分析agingschedule賬齡表agio貼水,折價(jià)agiotage,AGM年度股東大會(huì)agreement協(xié)議agreementofpartnership合伙協(xié)議AICPA美國注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)AIS會(huì)計(jì)信息系統(tǒng)allcapitalearningsrate資本總額收益率all-inclusiveincomeconceptallocation分?jǐn)偡峙鋋llocationcriteria分配標(biāo)準(zhǔn)allotment①分配撥付數(shù)allowance①備抵②折讓③津貼allowanceforbaddebts呆賬備抵allowancefordepreciationallowancemethod備抵法all-purposefinancialstatement通用會(huì)計(jì)報(bào)表alpharisk第一種審計(jì)風(fēng)險(xiǎn)alteredcheck涂改支票alternativeaccountingmethodsalternativeproposals備選方案amalgamation企業(yè)合并AmericanAccountingAssociation美國會(huì)計(jì)學(xué)會(huì)Americandepositoryreceipts美國銀行證券托存收據(jù)AmericanInstituteofCertifiedPublicAccountants ,協(xié)會(huì)Americanoption美式期權(quán)AmericanStockExchange美國股票交易所amortizationamortizedcost攤余成本amount金額,合計(jì)amountdiffer金額不符amountdue到期金額amountof1dollar1analysis分析analyst分析師analyticalreview分析性檢查annualaudit年度審計(jì)annualclosing年度結(jié)賬annualgeneralmeeting年度股東大會(huì)annualize按年折算annualizednetpresentvalue折算年度凈現(xiàn)值annualreport年度報(bào)告annuity年金annuitydue期初年金annuityinadvance預(yù)付年金annuityinarrears遲付年金annuitymethodofdepreciation年金折舊法antedate填早日期anticipation預(yù)計(jì)預(yù)列anti-dilutionclause防止稀釋條款anti-pollutioninvestment消除污染投資anti-profiteeringtax反暴利稅anti-taxavoidance反避稅anti-trustlegislation反拖拉斯立法A/P應(yīng)付賬款A(yù)PB會(huì)計(jì)原則委員會(huì)APBOpinion《會(huì)計(jì)原則委員會(huì)意見書》Application申請(qǐng)申請(qǐng)書appliedoverhead已分配間接費(fèi)用appraisal估價(jià)appraisalcapital評(píng)估資本appraisalsurplus估價(jià)盈余appraiser估價(jià)員,估價(jià)師appreciation增值appropriatedretainedearnings已指定用途留存收益appropriation,指撥經(jīng)費(fèi)appropriationaccount①撥款賬戶②留存收益分配賬戶appropriationbudget撥款預(yù)算approval核定,審批approvedaccount核定賬戶approvedbond核定債券A/R應(yīng)收賬款arbitrage套利套匯arbitragetransaction,套匯業(yè)務(wù)arbitration仲裁,公斷arithmeticalerror算術(shù)誤差arm,s-lengthprice,公正價(jià)格arm,s-lengthtransaction,正常交易ARR會(huì)計(jì)收益率arrears,欠款②遲付arrestment財(cái)產(chǎn)扣押AuthurAnderson&Co.?安達(dá)信會(huì)計(jì)師事務(wù)所article,合同條款articlesofincorporationarticlesofpartnership合伙契約articulate環(huán)接articulatedconcept環(huán)接觀念artificialintelligenceASB審計(jì)準(zhǔn)則委員會(huì)ASE美國股票交易所AsianDevelopmentBank亞洲開發(fā)銀行Asiandollar亞洲美元askingprice索價(jià),賣方報(bào)價(jià)assessedvalue估定價(jià)值assessment①估定,特別攤派稅捐asset資產(chǎn)assetcover資產(chǎn)保證assetdepreciationrange資產(chǎn)折舊年限幅度asset-liabilityview資產(chǎn)—負(fù)債觀念assetquality資產(chǎn)質(zhì)量assetretirement資產(chǎn)報(bào)廢assetrevaluation資產(chǎn)重估價(jià)assetstrippingassetstructure資產(chǎn)結(jié)構(gòu)assetturnover資產(chǎn)周轉(zhuǎn)率assetvaluation資產(chǎn)計(jì)價(jià)assignmentofaccountsreceivable應(yīng)收賬款轉(zhuǎn)讓associatedcompany聯(lián)屬公司,附屬公司AssociationofGovernmentAccounting政府會(huì)計(jì)師協(xié)會(huì)assumedliability承擔(dān)債務(wù)承付債務(wù)AT稅后atcost按成本atpar按票面額,平價(jià)atsight即期兌付attachedaccountattachment扣押,查封attest證明,驗(yàn)證attestation證明書audit審核審計(jì)auditability可審核性auditcommittee審計(jì)委員會(huì)auditcoverage審計(jì)范圍auditedfinancialstatement審定會(huì)計(jì)報(bào)表auditevidence,AuditGuides《審計(jì)指南》auditing①審計(jì)②審計(jì)學(xué)auditingprocedure審計(jì)程序auditingprocess審計(jì)過程auditingstandard審計(jì)準(zhǔn)則AuditingStandardsBoardAuditor,審計(jì)師auditorgeneral總審計(jì)auditor,slegalliabilityauditor,sopinion審計(jì)師意見書auditor,sreport,查賬報(bào)告auditprogram審計(jì)工作計(jì)劃auditreport審計(jì)報(bào)告auditrisk審計(jì)風(fēng)險(xiǎn)auditsamplingauditsoftware審計(jì)軟件audittest審計(jì)抽查audittrail,審計(jì)線索auditworkingpaper審計(jì)工作底稿authorizedcapitalstock,automatedclearinghouse自動(dòng)票據(jù)交換所automatedtellermachine自動(dòng)取款機(jī)automatictransferservice自動(dòng)轉(zhuǎn)賬服務(wù)availableasset可用資產(chǎn)availableinventory可用存貨averagebalance平均余額averagecollectionperiod平均收款期averagecost平均成本average-costmethod平均成本法averageinventory平均存貨,平均庫存averagelife平均壽命,平均使用年限averagepaymentperiod(ofaccountspayable)應(yīng)付賬款平均付款期averagerateofreturn平均收益率averages股票價(jià)格平均指數(shù)avoidablecost可避免成本B部backcharge欠費(fèi)費(fèi)用backdate,填早日期backedbill背書票據(jù)back-endload后期負(fù)擔(dān)backerbacklogdepreciation欠提折舊backorder欠交訂貨backpay欠付工資backtax欠交稅款back-to-backcreditback-to-backloan對(duì)銷貸款backwardation倒價(jià)backwardintegration逆向合并badcheck空頭支票baddebt呆賬呆賬賬戶baddebtaccount呆賬賬戶baddebtexpense呆賬費(fèi)用baddebtratio呆賬比率baddebtrecoverybailment寄銷寄托bailout抽資bailoutperiod投資返還期balance①余額②平衡balancebudget平衡預(yù)算balancedue結(jié)欠余額balancefund平衡基金balanceofaccount賬戶余額balanceofpayment國際收支差額balanceofretainedearnings留存收益余額balancesheet資產(chǎn)負(fù)債表balancesheetaccount資產(chǎn)負(fù)債表賬戶balancesheetanalysisbalancesheetaudit資產(chǎn)負(fù)債表審計(jì)balancesheetdate結(jié)賬日期balancesheetratiobalancesheettotal資產(chǎn)負(fù)債表總額balloonpayment漂浮式付款bank銀行bank(er,s)acceptance銀行承兌匯票bankbalance銀行存款余額bankbook存折bankcharge銀行手續(xù)費(fèi)bankcheckingaccount銀行活期存款賬戶bankconfirmationbankcredit銀行信貸bankcustody銀行保險(xiǎn)庫bankdraft銀行匯票banker①銀行家②銀行bankfailure銀行倒閉bankloan銀行貸款bankoverdraft銀行透支bankreconciliationstatement銀行存款調(diào)節(jié)表bankreferencebankrun銀行擠兌bankruptcy破產(chǎn)bankruptcyact破產(chǎn)法bankruptcycost破產(chǎn)成本bankruptcycourt破產(chǎn)法院bankruptcypredictionBankruptcyReformActof19781978banktransfer,銀行轉(zhuǎn)賬業(yè)務(wù)bargain談判②廉價(jià)貨bargainmoney定金bargainpurchaseoptionbargainrenewedoption承租人優(yōu)先續(xù)租權(quán)bargainsale廉價(jià)銷售barometers,barometersstock晴雨表股票barter以貨易貨bartertransaction易貨業(yè)務(wù)base基數(shù)baseperiod基期baseprice基價(jià)baserate基礎(chǔ)利率basestock基礎(chǔ)存量BASIC基礎(chǔ)語言basicearningspershare每股基礎(chǔ)收益basis基準(zhǔn)basisofaccounting,會(huì)計(jì)方法basisoftaxation計(jì)稅基準(zhǔn)basispoint基點(diǎn)basketpurchase總價(jià)采購batchcosting分批成本計(jì)算法batchprocessing分批數(shù)據(jù)處理B/D過次頁B/E匯票BEanalysisbear空頭bearer持票人bearerbond不記名債券bearerdraft不記名匯票bearinterest附息,負(fù)擔(dān)利息bearmarket熊市,下跌行情bearsqueeze榨空頭beatingthemarket戰(zhàn)勝股市before-separationco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ù)測(cè)cashier出納員cashier,scheck銀行本票cashintransit在途現(xiàn)金cashjournal現(xiàn)金日記賬cashondelivery貨到付現(xiàn)cashonhand庫存現(xiàn)金cashposition,現(xiàn)金頭寸cashreceiptsjournalcashrecords現(xiàn)金記錄cashsale現(xiàn)金銷售cashshortagesandoverages現(xiàn)金缺溢cashstatement現(xiàn)金報(bào)表cashturnoverratio現(xiàn)金周轉(zhuǎn)率cashwithorder,casting加總合計(jì)casualaudit臨時(shí)審計(jì)CBA成本效益分析CCA現(xiàn)時(shí)成本會(huì)計(jì)CD存款單ceiling最高限額ceilingprice最高限價(jià)centralbank中央銀行centralization,集權(quán)certainty確定性certaintydecision確定性決策certaintyequivalent確定等值certaintyequivalentcoefficientcertificateofcapitalverification驗(yàn)資證明書certificateofdeposit存款單certificateofincorporation,公司注冊(cè)證書certificateofindebtedness借據(jù)certificateofprotestcertifiedaccountant注冊(cè)會(huì)計(jì)師certifiedcheck保付支票certifieddataprocessor注冊(cè)數(shù)據(jù)處理師certifiedfinancialplanners注冊(cè)財(cái)務(wù)計(jì)劃師certifiedfinancialstatement,certifiedinformationsystemauditor注冊(cè)信息系統(tǒng)審計(jì)師certifiedinternalauditor注冊(cè)內(nèi)部審計(jì)師certifiedmanagementaccountantcertifiedpublicaccountant注冊(cè)公共會(huì)計(jì)師certifyingofficer簽付員chaindiscount連鎖折扣chainliquidation連續(xù)清算chairmanoftheboardofdirector董事長(zhǎng)chairman,sreport董事長(zhǎng)報(bào)告changefund找零備用金changingpricesaccounting物價(jià)變動(dòng)會(huì)計(jì)chargechargeaccount賒賬賬戶chargeanddischargestatement信托財(cái)產(chǎn)(或遺產(chǎn))收支報(bào)表chargecard付款卡chargeoff注銷chargesale賒銷charter執(zhí)照charteredaccountant特許會(huì)計(jì)師charteredfinancialanalyst特許財(cái)務(wù)分析師chartedfinancialconsultant,特許財(cái)務(wù)顧問chartist圖表分析專家chartofaccounts,會(huì)計(jì)科目表chattel動(dòng)產(chǎn)chattelmortgage動(dòng)產(chǎn)抵押check核對(duì)checkandbalancesystem制衡制度checkcleaning支票交換checkingaccount活期存款賬戶checkregister支票登記簿checkverification支票驗(yàn)證chiefaccountant總會(huì)計(jì),會(huì)計(jì)主任chiefauditor總審計(jì),審計(jì)主任chiefcashier總出納,出納主任chieffinancialofficerCHIPS票據(jù)交換所銀行內(nèi)部支付系統(tǒng)chronologicalbook序時(shí)賬簿CIF到岸價(jià)格circularization發(fā)函詢證circulatingassetcirculatingcapital流動(dòng)資金claim索賠classificationofaccountsclassificationofassets資產(chǎn)分類classificationofliabilities負(fù)債分類classificationofstockholders,equity股東產(chǎn)權(quán)分類classifiedcommonstockclassifiedtrialbalance分類試算表clawback追回稅款clean①不附帶保留條件②不附其他單據(jù)③不附利息cleanbillofexchange光票匯票cleanletterofcredit光票信用證clearance,,清算③清倉clearanceagent報(bào)關(guān)結(jié)算代理商clearancesale清倉減價(jià)銷售clearing①票據(jù)交換②結(jié)算clearingaccount,過渡賬戶②票據(jù)交換往來賬戶clearinghouse票據(jù)交換所clear-upcause清理?xiàng)l款clericalerrorclerk,職員client,委托人closedaccount已結(jié)賬賬戶closed-endmutualfund固定股份互助基金投資公司closely-heldcompany不公共招股公司closely-heldcorporationclosing①結(jié)賬②收盤closingadjustment,決算調(diào)整closingbalance期末余額closingdateclosingentry結(jié)賬分錄closingprice收盤價(jià)格closingtrialbalance結(jié)賬試算表CM貢獻(xiàn)毛益CMA注冊(cè)管理會(huì)計(jì)師CMLCOBOL普通商業(yè)用語code,,守則CodeofProfessionalEthics《職業(yè)道德守則》coding編碼codingclerk編碼員codingofaccounts賬戶編碼co-financing共同融資coin硬幣coinsuranceclause共同保險(xiǎn)條款collateral擔(dān)保品collateralbond動(dòng)產(chǎn)擔(dān)保債券collateralloan抵押品擔(dān)保貸款collectibles收藏物collectionagencycollectionperiod收款期collectivepolicy收賬政策collusion串通舞弊columnarjournal多欄式日記賬combination企業(yè)合并combinedfinancialstatement,合并會(huì)計(jì)報(bào)表combinedjournalandledger日記總賬comfortletter安慰信函commercialbank商業(yè)銀行commercialbill商業(yè)匯票commercialcreditcommerciallaw商法commercialpaper①商業(yè)票據(jù)②流通票據(jù)commission傭金,手續(xù)費(fèi)commitmentcommitmentfee承諾費(fèi)commodity商品,貨物commodityexchange商品交易所CommonBusinessOrientedLanguage普通商業(yè)語言commoncost共同成本commondollar等值美元common-sizestatement共同尺度報(bào)表commonstock普通股commonstockequivalent等同普通股CommonStockIndex普通股股票價(jià)格指數(shù)communityofinterestcommutedvalue折算價(jià)值company公司companydirectorcompanyfinance公司財(cái)務(wù)companylaw公司法companyreserve公司公積金companytax公司稅comparability可比性comparativeaccounting比較會(huì)計(jì)學(xué)comparativestatementcompensatingbalance存貨抵銷余額compensatingerrors抵銷性錯(cuò)誤compensation,賠償compensatorystockoptioncompetitivebidding競(jìng)爭(zhēng)性投標(biāo)compilationoffinancialstatement編輯會(huì)計(jì)報(bào)表completeaudit全部審計(jì)completecyclecosts全部周期成本completedcontractmethod全部完工法completetransaction完整經(jīng)濟(jì)業(yè)務(wù)complexcapitalstructure復(fù)雜資本結(jié)構(gòu)complexinformationprocessing復(fù)雜信息處理complianceaudit符合規(guī)章審計(jì)compliancetest符合性抽查compositebreak-evenpoint綜合損益分界點(diǎn)compositedepreciation綜合折舊composition債務(wù)和解compoundamountof1dollar1,1compounddiscount復(fù)折現(xiàn)compoundentry復(fù)合分錄compoundinterest復(fù)利compoundinterestmethodofdepreciation復(fù)利折舊法compoundvalue復(fù)利值comprehensiveaudit綜合審計(jì)comprehensivebudget綜合預(yù)算comprehensiveincome綜合收益comptroller,主計(jì)長(zhǎng)ComptrollerGeneral總審計(jì)長(zhǎng)compulsoryaudit強(qiáng)制審計(jì)compulsoryliquidation強(qiáng)制清算COMPUSTAT電computedprice推算價(jià)格computer電子計(jì)算機(jī)computer-aidedaudit電子計(jì)算機(jī)輔助審計(jì)computer-aidedfinancialmanagement電子計(jì)算機(jī)輔助財(cái)務(wù)管理computerconferencingcomputerfraud電子計(jì)算機(jī)舞弊computerizedaccounting電算會(huì)計(jì)化computernetwork電子計(jì)算機(jī)互聯(lián)網(wǎng)絡(luò)computersoftware電子計(jì)算機(jī)軟件concealment隱瞞匿報(bào)concept概念conceptualframework概念體系concern企業(yè)商號(hào)concession,,優(yōu)惠condensedbalancesheetcondensedincomestatement簡(jiǎn)明損益表conditionalacceptance附加條件承兌conditionalbond附條件債券confidentialinformation,confirmationletter,查證信函confirmedletterofcredit保兌信用證confiscatedgoods充公貨物confiscation,充公conflictofinterest,借公營私conglomeratecombination跨行業(yè)企業(yè)合并conglomeratecompany,conglomeratefinancialstatement,集團(tuán)公司會(huì)計(jì)報(bào)表conservatism①保守性②穩(wěn)健性consignment寄銷寄托consignmentaccountconsistency一致性consolidatedfinancialstatement合并會(huì)計(jì)報(bào)表consolidation創(chuàng)立合并consolidationgoodwillconsortium國際銀團(tuán)consortiumproject國際財(cái)團(tuán)投資項(xiàng)目constantprice不變價(jià)格constantpurchasepoweraccounting不變購買力會(huì)計(jì)constituentcompany,成員公司constructioncontractaccountingconstructionworkinprocess在建工程constructivedividend推定股利constructivefraud推定欺詐constructivereceipt推定收入consularinvoiceconsultant顧問consultantfee咨詢費(fèi)ConsultativeCommitteeofAccountingBodies會(huì)計(jì)團(tuán)體協(xié)商委員會(huì)consumedcost耗用成本ConsumerPriceIndex消費(fèi)品物價(jià)指數(shù)ContinentalEuropeanaccountingcontingency或有事項(xiàng)contingencyaccount意外準(zhǔn)備賬戶contingencyfinancialplancontingentgain,或有利得contingentloss或有損失continuingaccount,結(jié)轉(zhuǎn)賬戶continuingappropriation,continuinginvestment連續(xù)投資continuingprofessionaleducation專業(yè)連續(xù)教育continuingsecurity連續(xù)擔(dān)保continuitypostulatecontinuousaudit連續(xù)審計(jì)continuousbudget,滾動(dòng)預(yù)算continuousinventorycontraaccount抵銷賬戶contract合同contractlabor合同工contractorcontractprice合同價(jià)格contraentry對(duì)銷分錄contributedcapital實(shí)繳股本contributedcapitalinexcessofparvaluecontribution,捐款contributionapproachtopricing貢獻(xiàn)毛利法定價(jià)contributionmargin獻(xiàn)毛益貢獻(xiàn)毛利contributionmarginincomestatement貢獻(xiàn)毛利損益表contributionmarginratio貢獻(xiàn)毛利率contributorypensionplancontrol①控制②管制controlaccount統(tǒng)制統(tǒng)馭)賬戶controllablecost可控制成本controlledaccounts被統(tǒng)制賬戶controlledcompany受控公司,controller,主計(jì)長(zhǎng)controllingcompany控制公司controlling-companyaccountingcontrollinginterest,多數(shù)股權(quán)convention,常規(guī)conventionalaccounting常規(guī)會(huì)計(jì)conventionalcosting常規(guī)成本計(jì)算法conventionalincomestatementconversion折算conversionprice兌換價(jià)格conversionrate,折算率convertiblebond可兌換債券convertiblepreferredstock可兌換優(yōu)先股conveyance轉(zhuǎn)讓轉(zhuǎn)讓證書cook竄改賬目cookedbooks假賬coownershipcompany共有公司coownershipofpropertycopyright版權(quán)copyrightroyalty稿費(fèi),版稅corporateaccounting公司會(huì)計(jì)corporatebond公司債券corporatecharter公司執(zhí)照corporatefinance公司財(cái)務(wù)corporatejointventure合資公司corporateraider公司侵奪者corporatereadjustment公司賬務(wù)重新調(diào)整corporatereorganization,CorporateReport《公司報(bào)告》corporaterisk公司風(fēng)險(xiǎn)corporation,corpus本金correctingentry更正分錄correspondent往來商號(hào)②代理銀行corruption,行賄cost花費(fèi)costabsorption,成本轉(zhuǎn)并costaccountant成本會(huì)計(jì)師costaccounting成本會(huì)計(jì)CostAccountingStandards《成本會(huì)計(jì)準(zhǔn)則》costaccounts成本賬戶costallocation,成本分配costanalysis成本分析costandfreight貨價(jià)加運(yùn)費(fèi)價(jià)格costandinsurance貨價(jià)加保險(xiǎn)費(fèi)價(jià)格costaudit成本審計(jì)costbasis成本基準(zhǔn)cost-benefitanalysis成本效益分析costcenter成本中心costclassification成本分類costcontrol成本控制costdistribution成本分配costflow成本流轉(zhuǎn)costing成本計(jì)算法cost,insuranceandfreight到岸價(jià)格costledger成本分類賬costobject成本對(duì)象costofcapital資本成本costofgoodsmanufactured,半成品成本costofgoodsold銷貨成本costoflivingadjustment按生活費(fèi)用調(diào)整costofsales銷貨成本costormarket,whicheverislower成本與市價(jià)孰低法cost-pluspricing成本加成計(jì)價(jià)法costprinciple成本原則costrecords成本記錄costreport成本報(bào)告costsheet成本計(jì)算單costvarianceanalysis成本差異分析cost-volume-profitanalysis成本—銷量—利潤(rùn)分析counterfeitmoneycountermand,掛失countersign會(huì)簽coupon息票couponbond息票債券CourtofBankruptcy破產(chǎn)法院covenant保證條款cover,,coverage償債能力coverageratio償債能力比率coveredinterestarbitrage套息交易CPA注冊(cè)公共會(huì)計(jì)師CPAexamination注冊(cè)公共會(huì)計(jì)師職稱考試CPAfirm注冊(cè)公共會(huì)計(jì)師事務(wù)所credit,creditaccount賒賬賒賬賬戶creditagency,征信所creditanalysiscreditbalance貸方余額creditcard信用卡creditcontrol信用控制creditguaranteecreditline信貸額度creditmemorandum貸方通知單creditor債權(quán)人creditors,equity債權(quán)人產(chǎn)權(quán)creditors,ledger應(yīng)付賬款分類賬creditpolicy信用政策creditratingcreditrisk信貸風(fēng)險(xiǎn)creditsale賒銷creditterms信用條件criminalliability刑事責(zé)任criticalpathaccountingcriticalpathmethod關(guān)鍵路徑法crosscheck交互核對(duì)crossedcheck,劃線支票crossrate(ofexchange)套匯匯率cross-reference(index)對(duì)照索引cumdividend附有股利cumrights附權(quán)附認(rèn)購新股權(quán)cumulativepreferredstockcumulativevoting累積投票權(quán)currency通貨,貨幣currencydepreciation貨幣貶值currencyexchange,current①流動(dòng)的②本期的currentaccount①活期存款賬戶②往來賬戶currentasset流動(dòng)資產(chǎn)currentassetturnover流動(dòng)資產(chǎn)周轉(zhuǎn)率currentcost現(xiàn)時(shí)成本currentcostaccount現(xiàn)時(shí)成本會(huì)計(jì)currentcostincome現(xiàn)時(shí)成本收益currentexpensecurrentliability流動(dòng)負(fù)債currentratemethod現(xiàn)時(shí)匯率法currentratio流動(dòng)比率currentreplacementcost現(xiàn)時(shí)重置成本currentreturn本期收益率currentvalue①現(xiàn)時(shí)價(jià)值②現(xiàn)值custodialaccounting保管會(huì)計(jì)custodialresponsibilitycustom,商業(yè)慣例customer,sadvance客戶預(yù)付款customer,sledger客戶分類賬customsdeclaration報(bào)關(guān)單customsduty關(guān)稅customsoffice海關(guān)cutoff截止,截賬cutoffdate截止日期,截賬日期cutoffrate(ofreturn)投資項(xiàng)目取舍收益率cutofftest截止抽查,截賬抽查cyclecount循環(huán)查點(diǎn)D部date 日期dateofacquisition 購置日期，收購日期dateofissue 發(fā)行日期daysofgrace 寬限日期、特許拖延付款日deadcapital 呆滯資deadline 最后期限deal 交易dealing 交易，買賣dealingsinfutures 期貨交易debenture 信用債券，海關(guān)退debenturebonds 無擔(dān)保債券debit 借方debitaccount 借方帳項(xiàng)debitandcredit 借方和貸debitbalance 借方結(jié)余debit-creditbookkeeping 借貸記賬法debit-creditrelationship 賬戶對(duì)應(yīng)關(guān)debt 債務(wù)，負(fù)債debtburden 債務(wù)負(fù)擔(dān)debtcapacity 借債能力debtcapitalmarket 債務(wù)資本市debtconversion 發(fā)新債換舊債debtdiscount 債務(wù)貼現(xiàn)debtdue 負(fù)債到期debtequityrario 負(fù)債產(chǎn)權(quán)比率debtfinancing 舉債籌資debtinstrument 債務(wù)證券debtmaturities 債務(wù)期限debtpayingability 償債能debtsecurity 債務(wù)證券debtservice 債息debtservicefund 償債基金debtservicerate 外債償還比例debtservicingcapacity 外債償還能力debttoequity 債務(wù)轉(zhuǎn)換debttoequityratio 負(fù)債股本比率debtee 債權(quán)人debt-equityratios 自有資金負(fù)債率debt-equityswap 負(fù)債權(quán)益交換debt-equitytreatment 債務(wù)－權(quán)益處debtor 債務(wù)人debtoraccount 借方帳項(xiàng)debtor’sfailure 債務(wù)人破產(chǎn)debt-to-equityratio 權(quán)益負(fù)債率decreasingdepreciation 遞減折deductibility 可抵扣程度deduction 扣減default 違約，拖欠defaultinthepayment 拖欠付款defaultinterest 過期罰金defaultofobligation 不履行債務(wù)defaultofpayment 不履行付款義defaultonpayment 不償還貸款defer 延期deferrablecost 可遞延成本deferred 延期的deferredaccount 遞延帳戶deferredassets 遞延資產(chǎn)deferredcharges 遞延費(fèi)用deferredpayment 延期付deficiencyclaim 損失索賠deficit 赤字，虧損，逆差deficitaccount 赤字帳戶deficitbalance 赤字差額deficitbudget 赤字預(yù)deficitfinance 赤字財(cái)政deficitspending 赤字支出，透deficitstatement 虧損表degressivedepreciation 遞減折舊degressivetaxrate 累退稅率delcredere 保證付款delay 拖延，延期delayinpayment 延期付款delayed 過期的，拖延的，延期delinquencies 拖欠deliver 交貨，寄信delivered 已交貨，已支付delivery 交貨，交付demand 需求，要求demanddeposit 活期存demandloan 活期放款demandnote 即期票據(jù)，交費(fèi)通demandrate 兌現(xiàn)率、兌現(xiàn)匯率departmentaccounting 部門會(huì)計(jì)depletion 折耗，損耗depletionassets 折耗資產(chǎn)deposit 存款，抵押，保證金depositaccount 存款帳戶、押金賬depositincurrentaccount 往來存款depositinforeigncurrency 外幣存depositjournal 銀行存款日記賬deposittaker 存款接受者deposition 處置depreciable 應(yīng)計(jì)折舊的depreciableassets 應(yīng)計(jì)折舊資depreciablelife 折舊年限depreciableproperty 應(yīng)計(jì)折舊財(cái)產(chǎn)depreciated 折舊后的depreciatedvalue 折余價(jià)值depreciation 折舊depreciationaccount 折舊帳depreciationallowance 折舊費(fèi)、折舊提depreciationallowed 可提折舊額depreciationanddepletion 折舊與報(bào)廢depreciationbase 折舊基數(shù)depreciationbenefit 折舊好處depreciationdeductions 折舊抵depreciationexpense 折舊費(fèi)用depreciationmethod 折舊方法depreciationperiod 折舊期間depreciationrate 折舊率depreciation-annuitymethod 年金折舊法depreciation-appraisalmethod 估價(jià)折舊depreciation-arbitrarymethod 任意折舊法designated 指定的designatedbank 指定銀行designatedcurrency 指定貨designateddeposit 指定存款detail 細(xì)節(jié)detailaccount 詳細(xì)帳單、明細(xì)detailed 詳細(xì)的，明細(xì)的detailedrule 細(xì)則detailedstatementofaccounts 帳戶明細(xì)表devaluation 貶值difference 差，差額，差別differenceaccount 差額計(jì)算帳戶differenceinexchangerate 匯率差differenceinprice 價(jià)差diminishing 遞減，減少diminishingcost 遞減成本diminishingreturns 遞減回報(bào)direct 直接損失direct 直接directcharge-offmethod 直接沖銷法directcost 直接成本directcosting 直接成本計(jì)算directdealing 直接交易directexpenses 直接費(fèi)用directfinancinglease 直接籌資租賃directinvestment 直接投資directlaborvariance 直接人工成本差異directliability 直接負(fù)債directmarketing 直接銷售directmaterialvariance 直接材料成本差異directoverhead 直接制造費(fèi)用directtax 直接稅discharge 解除，免除，兌現(xiàn)完成dischargeliability 解除債務(wù)dischargeofadebt 免除債務(wù)dischargeofcontract 合同解除disclosure 披露，揭露，企業(yè)決算公開disclosurerequirements 資料公開的要disclosuresystem 披露制度discount 貼現(xiàn)，折扣，減價(jià)discountbank 貼現(xiàn)銀行discountbond 按面值折價(jià)發(fā)行的債discountcashflow 現(xiàn)金收支折現(xiàn)法discountfactors 貼現(xiàn)系數(shù)表discountforcash 貼現(xiàn)discountinterest 貼現(xiàn)利息discountliability 折價(jià)債務(wù)discountloan 貼現(xiàn)貸款discountmarket 貼現(xiàn)市discountmeth