會計英語專業(yè)詞匯大全,,

1,AAA,美國會計學會

2,Abacus,《算盤》雜志

3,abacus,算盤

4,Abandonment,"廢棄,報廢;委付"

5,abandonmentvalue,廢棄價值

6,abatement,①減免②沖銷

7,abilitytoservicedebt,償債能力

8,abnormalcost,異常成本

9,abnormalspoilage,異常損耗

10,abovepar,超過票面價值

11,abovetheline,線上項目

12,absoluteamount,"絕對數(shù),絕對金額"

13,absoluteendorsement,絕對背書

14,absoluteinsolvency,絕對無力償付

15,absolutepriority,絕對優(yōu)先求償權

16,absolutevalue,絕對值

17,absorb,"攤配,轉并"

18,absorptionaccount,"攤配賬戶,轉并賬戶"

19,absorptioncosting,攤配成本計算法

20,abstract,摘要表

21,abuse,濫用職權

22,abuseoftaxshelter,濫用避稅項目

23,ACCA,特許公認會計師公會

24,acceleratedcostrecoverysystem,加速成本收回制度

25,accelerateddepreciationmethod,"加速折舊法,快速折舊法"

26,accelerationclause,"加速償付條款,提前償付條款"

27,acceptance,①承兌②已承兌票據(jù)③驗收

28,acceptancebill,承兌票據(jù)

29,acceptanceregister,承兌票據(jù)登記簿

30,acceptancesampling,驗收抽樣

31,accesstime,存取時間

32,accommodation,融通

33,accommodationbill,融通票據(jù)

34,accommodationendorsement,融通背書

35,account,"①賬戶,會計科目②賬簿,報表③賬目,賬項④記賬"

36,accountability,"經(jīng)營責任,會計責任"

37,accountabilityunit,責任單位

38,Accountancy,《會計》雜志

39,accountancy,會計

40,accountant,"會計員,會計師"

41,accountantgeneral,"會計主任,總會計"

42,accountingincharge,主管會計師

43,"accountant,slegalliability",會計師的法律責任

44,"accountant,sreport",會計師報告

45,"accountant,sresponsibility",會計師職責

46,accountform,"賬戶式,賬式"

47,accounting,①會計②會計學

48,accountingassumption,"會計假定,會計假設"

49,accountingbasis,"會計基準,會計基本方法"

50,accountingchanges,會計變更

51,accountingconcept,會計概念

52,accountingcontrol,會計控制

53,accountingconvention,"會計常規(guī),會計慣例"

54,accountingcorporation,會計公司

55,accountingcycle,會計循環(huán)

56,accountingdata,會計數(shù)據(jù)

57,accountingdoctrine,會計信條

58,accountingdocument,會計憑證

59,accountingelements,會計要素

60,accountingentity,"會計主體,會計個體"

61,accountingentry,會計分錄

62,accountingequation,會計等式

63,accountingevent,會計事項

64,accountingexposure,"會計暴露,會計暴露風險"

65,accountingfirm,會計事務所

66,AccountingHallofFame,會計名人堂

67,accountingharmonization,會計協(xié)調化

68,accountingidentity,會計恒等式

69,accountingincome,會計收益

70,accountinginformation,會計信息

71,accountinginformationsystem,會計信息系統(tǒng)

72,accountinginternationalization,會計國際化

73,accountingjournals,會計雜志

74,accountinglegislation,會計法規(guī)

75,accountingmanual,會計手冊

76,accountingobjective,會計目標

77,accountingperiod,會計期

78,accountingpolicies,會計政策

79,accountingpostulate,會計假設

80,accountingpractice,會計實務

81,accountingprinciple,會計原則

82,AccountingPrincipleBoard,會計原則委員會

83,accountingprocedures,會計程序

84,accountingprofession,"會計職業(yè),會計專業(yè)"

85,accountingrateofreturn,會計收益率

86,accountingrecords,"會計記錄,會計簿籍"

87,AccountingReview,《會計評論》

88,accountingrules,會計規(guī)則

89,AccountingSeriesRelease,《會計公告文件》

90,accountingservice,會計服務

91,accountingsoftware,會計軟件

92,accountingstandard,"會計標準,會計準則"

93,accountingstandardization,會計標準化

94,AccountingStandardsBoard,會計準則委員會(英)

95,AccountingStandardsCommittee,會計準則委員會(英)

96,accountingsystem,①會計制度②會計系統(tǒng)

97,accountingtechnique,會計技術

98,accountingtheory,會計理論

99,accountingtransaction,"會計業(yè)務,會計賬務"

100,AccountingTrendandTechniques,《會計趨勢和會計技術》

101,accountingunit,會計單位

102,accountingvaluation,會計計價

103,accountingyear,會計年度

104,accounts,"會計賬簿,會計報表"

105,accountsales,"承銷清單,承銷報告單"

106,accountspayable,應付賬款

107,accountsreceivable,應收賬款

108,accountsreceivableagingschedule,應收賬款賬齡分析表

109,accountsreceivableassigned,已轉讓應收賬款

110,accountsreceivablecollectionperiod,應收賬款收款期

111,accountsreceivablediscounted,已貼現(xiàn)應收賬款

112,accountsreceivablefinancing,"應收賬款籌資,應收賬款融資"

113,accountsreceivablemanagement,應收賬款管理

114,accountsreceivableturnover,"應收賬款周轉率,應收賬款周轉次數(shù)"

115,accretion,增殖

116,accrualbasisaccounting,"應計制會計,權責發(fā)生制會計"

117,accruedasset,應計資產(chǎn)

118,accruedexpense,應計費用

119,accruedliability,應計負債

120,accruedrevenue,應計收入

121,accumulateddepreciation,累計折舊

122,accumulateddividend,累計股利

123,accumulatedearningstax,"累積盈余稅,累積收益稅"

124,accumulation,"累積,累計"

125,acidtestratio,酸性試驗比率

126,acquiredcompany,"被盤購公司,被兼并公司"

127,acquisition,"購置,盤購"

128,acquisitionaccounting,盤購會計

129,acquisitioncost,購置成本

130,acquisitiondecision,購置決策

131,acquisitionexcess,盤購超支

132,acquisitionsurplus,盤購盈余

133,across-the-board,全面調整

134,ACT,預交公司稅

135,act,"法案,法規(guī)"

136,action,"起訴,訴訟"

137,activeaccount,活動賬戶

138,activeassets,活動資產(chǎn)

139,activity,"業(yè)務活動,作業(yè)"

140,activityaccount,作業(yè)賬戶

141,activityaccounting,作業(yè)會計

142,activityratio,業(yè)務活動比率

143,activityvariance,業(yè)務活動量差異

144,actofbankruptcy,破產(chǎn)法

145,actofcompany,公司法

146,actofGod,"天災,不可抗力"

147,actualcapital,實際資本

148,actualvalue,實際價值

149,actualwage,實際工資

150,addedvalue,增值

151,addedvaluestatement,增值表

152,addedvaluetax,增值稅

153,addition,"增置,擴建"

154,additionaldepreciation,"附加折舊,補提折舊"

155,additionalpaid-incapital,附加實繳資本

156,additionaltax,附加稅

157,adequatedisclosure,充分披露

158,adjunctaccount,附加賬戶

159,adjustable-ratebond,可調整利率債券

160,adjustedgrossincome,"調整后收益總額,調整后所得總額"

161,adjustedtrialbalance,調整后試算表

162,adjustingentry,調整分錄

163,adjustment,調整

164,adjustmentaccount,調整賬戶

165,adjustmentbond,調整債券

166,administrativeaccounting,行政管理會計

167,administrativebudget,行政管理預算

168,administrativeexpense,行政管理費用

169,ADR,資產(chǎn)折舊年限幅度

170,advaloremtax,從價稅

171,advance,"預付款,墊付款"

172,advancecorporationtax,預交公司稅

173,advancesfromcustomers,預收客戶款

174,advancetosuppliers,預付貨款

175,adventure,"投機經(jīng)營,短期經(jīng)營"

176,adverseopinion,"反面意見,否定意見"

177,adversevariance,"不利差異,逆差"

178,advisoryservices,咨詢服務

179,affiliatedcompany,聯(lián)營公司

180,affiliation,聯(lián)營

181,afterclosingtrialbalance,結賬后試算表

182,aftercost,售后成本

183,afterdate,出票后兌付

184,aftersight,見票后兌付

185,after-tax,稅后

186,AGA,政府會計師聯(lián)合會

187,age,"壽命,賬齡,資產(chǎn)使用年限"

188,ageallowance,年齡減免

189,ageanalysis,賬齡分析

190,agency,"代理,代理關系"

191,agencycommission,代理傭金

192,agencyfund,代管基金

193,agenda,"議事日程,備忘錄"

194,agent,"代理商,代理人"

195,aggregatebalancesheet,合并資產(chǎn)負債表

196,aggregateincomestatement,合并損益表

197,AGI,"調整后收益總額,調整后所得總額"

198,agingofaccountsreceivable,應收賬款賬齡分析

199,agingschedule,賬齡表

200,agio,"貼水,折價"

201,agiotage,"匯兌業(yè)務,兌換業(yè)務"

202,AGM,年度股東大會

203,agreement,協(xié)議

204,agreementofpartnership,合伙協(xié)議

205,AICPA,美國注冊公共會計師協(xié)會

206,AIS,會計信息系統(tǒng)

207,allcapitalearningsrate,資本總額收益率

208,all-inclusiveincomeconcept,總括收益概念

209,allocation,"分攤,分配"

210,allocationcriteria,分配標準

211,allotment,"①分配,撥付②分配數(shù),撥付數(shù)"

212,allowance,①備抵②折讓③津貼

213,allowanceforbaddebts,呆賬備抵

214,allowancefordepreciation,折舊備抵賬戶

215,allowancemethod,備抵法

216,all-purposefinancialstatement,"通用財務報表,通用會計報表"

217,alpharisk,"阿爾法風險,第一種審計風險"

218,alteredcheck,涂改支票

219,alternativeaccountingmethods,可選擇性會計方法

220,alternativeproposals,"替代方案,備選方案"

221,amalgamation,企業(yè)合并

222,AmericanAccountingAssociation,美國會計學會

223,Americandepositoryreceipts,"美國銀行證券存單,美國銀行證券托存收據(jù)"

224,AmericanInstituteofCertifiedPublicAccountants,"美國注冊會計師協(xié)會,美國注冊公共會計師協(xié)會"

225,Americanoption,美式期權

226,AmericanStockExchange,美國股票交易所

227,amortization,①攤銷②攤還

228,amortizedcost,攤余成本

229,amount,"金額,合計"

230,amountdiffer,金額不符

231,amountdue,到期金額

232,amountof1dollar,1元的本利和

233,analysis,分析

234,analyst,分析師

235,analyticalreview,分析性檢查

236,annualaudit,年度審計

237,annualclosing,年度結賬

238,annualgeneralmeeting,年度股東大會

239,annualize,按年折算

240,annualizednetpresentvalue,折算年度凈現(xiàn)值

241,annualreport,年度報告

242,annuity,年金

243,annuitydue,期初年金

244,annuityinadvance,預付年金

245,annuityinarrears,遲付年金

246,annuitymethodofdepreciation,年金折舊法

247,antedate,填早日期

248,anticipation,"預計,預列"

249,anti-dilutionclause,防止稀釋條款

250,anti-pollutioninvestment,消除污染投資

251,anti-profiteeringtax,反暴利稅

252,anti-taxavoidance,反避稅

253,anti-trustlegislation,反拖拉斯立法

254,A/P,應付賬款

255,APB,會計原則委員會

256,APBOpinion,《會計原則委員會意見書》

257,Application,"申請,申請書"

258,appliedoverhead,已分配間接費用

259,appraisal,估價

260,appraisalcapital,評估資本

261,appraisalsurplus,估價盈余

262,appraiser,"估價員,估價師"

263,appreciation,增值

264,appropriatedretainedearnings,"已撥定留存收益,已指定用途留存收益"

265,appropriation,"撥款,指撥經(jīng)費"

266,appropriationaccount,①撥款賬戶②留存收益分配賬戶

267,appropriationbudget,撥款預算

268,approval,"核定,審批"

269,approvedaccount,核定賬戶

270,approvedbond,核定債券

271,A/R,應收賬款

272,arbitrage,"套利,套匯"

273,arbitragetransaction,"套利業(yè)務,套匯業(yè)務"

274,arbitration,"仲裁,公斷"

275,arithmeticalerror,算術誤差

276,"arm,s-lengthprice","正常價格,公正價格"

277,"arm,s-lengthtransaction","一臂之隔交易,正常交易"

278,ARR,會計收益率

279,arrears,"①拖欠,欠款②遲付"

280,arrestment,財產(chǎn)扣押

281,AuthurAnderson&Co.,"約瑟?安德森會計師事務所,安達信會計師事務所"

282,article,"文件條文,合同條款"

283,articlesofincorporation,公司章程

284,articlesofpartnership,合伙契約

285,articulate,環(huán)接

286,articulatedconcept,環(huán)接觀念

287,artificialintelligence,人工智能

288,ASB,審計準則委員會

289,ASE,美國股票交易所

290,AsianDevelopmentBank,亞洲開發(fā)銀行

291,Asiandollar,亞洲美元

292,askingprice,"索價,賣方報價"

293,assessedvalue,估定價值

294,assessment,"①估定,查定②特別稅捐,特別攤派稅捐"

295,asset,資產(chǎn)

296,assetcover,"資產(chǎn)擔保,資產(chǎn)保證"

297,assetdepreciationrange,資產(chǎn)折舊年限幅度

298,asset-liabilityview,資產(chǎn)—負債觀念

299,assetquality,資產(chǎn)質量

300,assetretirement,"資產(chǎn)退役,資產(chǎn)報廢"

301,assetrevaluation,資產(chǎn)重估價

302,assetstripping,"資產(chǎn)剝離,資產(chǎn)拆賣"

303,assetstructure,資產(chǎn)結構

304,assetturnover,資產(chǎn)周轉率

305,assetvaluation,資產(chǎn)計價

306,assignmentofaccountsreceivable,應收賬款轉讓

307,associatedcompany,"聯(lián)屬公司,附屬公司"

308,AssociationofGovernmentAccounting,政府會計師協(xié)會

309,assumedliability,"承擔債務,承付債務"

310,AT,稅后

311,atcost,按成本

312,atpar,"按票面額,平價"

313,atsight,"見票兌付,即期兌付"

314,attachedaccount,被查封賬戶

315,attachment,"扣押,查封"

316,attest,"證明,驗證"

317,attestation,"證明書,鑒定書"

318,audit,"審核,審計"

319,auditability,可審核性

320,auditcommittee,審計委員會

321,auditcoverage,審計范圍

322,auditedfinancialstatement,"審定財務報表,審定會計報表"

323,auditevidence,"審計證據(jù),審計憑證"

324,AuditGuides,《審計指南》

325,auditing,①審計②審計學

326,auditingprocedure,審計程序

327,auditingprocess,審計過程

328,auditingstandard,"審計標準,審計準則"

329,AuditingStandardsBoard,審計準則委員會

330,Auditor,"審計員,審計師"

331,auditorgeneral,"審計主任,總審計"

332,"auditor,slegalliability",審計師法律責任

333,"auditor,sopinion",審計師意見書

334,"auditor,sreport","審計師報告,查賬報告"

335,auditprogram,審計工作計劃

336,auditreport,審計報告

337,auditrisk,審計風險

338,auditsampling,審計抽樣

339,auditsoftware,審計軟件

340,audittest,審計抽查

341,audittrail,"審計脈絡,審計線索"

342,auditworkingpaper,審計工作底稿

343,authorizedcapitalstock,"核定股本,法定股本"

344,automatedclearinghouse,自動票據(jù)交換所

345,automatedtellermachine,自動取款機

346,automatictransferservice,自動轉賬服務

347,availableasset,可用資產(chǎn)

348,availableinventory,可用存貨

349,averagebalance,平均余額

350,averagecollectionperiod,平均收款期

351,averagecost,平均成本

352,average-costmethod,平均成本法

353,averageinventory,"平均存貨,平均庫存"

354,averagelife,"平均壽命,平均使用年限"

355,averagepaymentperiod(ofaccountspayable),應付賬款平均付款期

356,averagerateofreturn,平均收益率

357,averages,股票價格平均指數(shù)

358,avoidablecost,可避免成本

359,backcharge,欠費費用

360,backdate,"倒填日期,填早日期"

361,backedbill,背書票據(jù)

362,back-endload,后期負擔

363,backer,①票據(jù)擔保人②財務支持人

364,backlogdepreciation,欠提折舊

365,backorder,欠交訂貨

366,backpay,欠付工資

367,backtax,欠交稅款

368,back-to-backcredit,對開信用證

369,back-to-backloan,對銷貸款

370,backwardation,倒價

371,backwardintegration,逆向合并

372,badcheck,空頭支票

373,baddebt,"呆賬,呆賬賬戶"

374,baddebtaccount,呆賬賬戶

375,baddebtexpense,呆賬費用

376,baddebtratio,呆賬比率

377,baddebtrecovery,呆賬收回

378,bailment,"寄銷,寄托"

379,bailout,抽資

380,bailoutperiod,投資返還期

381,balance,①余額②平衡

382,balancebudget,平衡預算

383,balancedue,結欠余額

384,balancefund,平衡基金

385,balanceofaccount,賬戶余額

386,balanceofpayment,國際收支差額

387,balanceofretainedearnings,留存收益余額

388,balancesheet,資產(chǎn)負債表

389,balancesheetaccount,資產(chǎn)負債表賬戶

390,balancesheetanalysis,資產(chǎn)負債表分析

391,balancesheetaudit,資產(chǎn)負債表審計

392,balancesheetdate,結賬日期

393,balancesheetratio,資產(chǎn)負債表比率

394,balancesheettotal,資產(chǎn)負債表總額

395,balloonpayment,漂浮式付款

396,bank,銀行

397,"bank(er,s)acceptance","銀行承兌,銀行承兌匯票"

398,bankbalance,銀行存款余額

399,bankbook,存折

400,bankcharge,銀行手續(xù)費

401,bankcheckingaccount,"銀行支票賬戶,銀行活期存款賬戶"

402,bankconfirmation,銀行證明信函

403,bankcredit,"銀行信用,銀行信貸"

404,bankcustody,銀行保險庫

405,bankdraft,銀行匯票

406,banker,①銀行家②銀行

407,bankfailure,銀行倒閉

408,bankloan,銀行貸款

409,bankoverdraft,銀行透支

410,bankreconciliationstatement,"銀行對賬單,銀行存款調節(jié)表"

411,bankreference,銀行征信信函

412,bankrun,銀行擠兌

413,bankruptcy,破產(chǎn)

414,bankruptcyact,破產(chǎn)法

415,bankruptcycost,破產(chǎn)成本

416,bankruptcycourt,破產(chǎn)法院

417,bankruptcyprediction,破產(chǎn)判斷

418,BankruptcyReformActof1978,1978年破產(chǎn)改革法

419,banktransfer,"銀行匯兌業(yè)務,銀行轉賬業(yè)務"

420,bargain,"①合同,談判②廉價貨"

421,bargainmoney,定金

422,bargainpurchaseoption,承租人優(yōu)先購置權

423,bargainrenewedoption,承租人優(yōu)先續(xù)租權

424,bargainsale,廉價銷售

425,barometers,"經(jīng)濟晴雨表,經(jīng)濟指標"

426,barometersstock,晴雨表股票

427,barter,以貨易貨

428,bartertransaction,易貨業(yè)務

429,base,基數(shù)

430,baseperiod,基期

431,baseprice,基價

432,baserate,基礎利率

433,basestock,基礎存量

434,BASIC,基礎語言

435,basicearningspershare,每股基礎收益

436,basis,基準

437,basisofaccounting,"會計基準,會計方法"

438,basisoftaxation,計稅基準

439,basispoint,基點

440,basketpurchase,"整套采購,總價采購"

441,batchcosting,分批成本計算法

442,batchprocessing,"分批處理,分批數(shù)據(jù)處理"

443,B/D,過次頁

444,B/E,匯票

445,BEanalysis,"損益分界分析,保本分析"

446,bear,"①承擔,負擔②賣空者,空頭"

447,bearer,持票人

448,bearerbond,不記名債券

449,bearerdraft,不記名匯票

450,bearinterest,"附息,負擔利息"

451,bearmarket,"熊市,下跌行情"

452,bearsqueeze,榨空頭

453,beatingthemarket,戰(zhàn)勝股市

454,before-separationcost,分離前成本

455,before-taxincome,稅前收益

456,BeginnersAll-purposeSymbolicInstructionCode,"基礎語言,初學者通用符號指令語言"

457,beginningbalance,期初余額

458,beginninginventory,期初存貨

459,bellwethersecurity,"領頭證券,龍頭證券"

460,belowpar,低于票面價值

461,belowtheline,線下項目

462,beneficialinterest,受益人權益

463,beneficialowner,受益權人

464,beneficiary,"受益人,受款人,受賠人"

465,benefit,"①效益,利益②福利金,津貼"

466,benefit-costanalysis,效益成本分析

467,benefit-costratio,效益成本比率

468,benefitfund,福利基金

469,benefitinkind,實物福利

470,benefitsystem,職工福利制度

471,best-effortsagreement,證券盡力推銷協(xié)議

472,betacoefficient,貝塔系數(shù)

473,betarisk,"貝塔風險,第二種類型誤差"

474,betterment,"改造投資,改造工程投資"

475,B/F,余額承前

476,Bias,"偏差,偏向性"

477,bid,①買價②投標

478,bidbond,投標保證金

479,bidprice,"①買方出價,買價②投標價格"

480,bigbath,巨額沖銷

481,BigBoard,大證券交易所

482,BigFive,五大會計師事務所

483,bill,"①匯票,票據(jù)②通知單,清單③賬單,發(fā)貨票"

484,billing,"開發(fā)票,開賬單"

485,billingclerk,開票員

486,billofentry,報關單

487,billofexchange,匯票

488,billoflading,"提貨單,提單"

489,billofmaterials,用料單

490,billofsales,"銷貨清單,賣據(jù)"

491,billspayable,應付票據(jù)

492,billsreceivable,應收票據(jù)

493,B/L,提貨單

494,blackmarket,黑市

495,blackmoney,黑錢

496,blankbilloflading,不記名提貨單

497,blankcheck,空白支票

498,blankendorsement,不記名背書

499,blanketmortgage,總括抵押

500,blanketorder,總括訂貨單

501,blanketprice,總括價格

502,blindentry,"失實分錄,未加說明的分錄"

503,blindpurchase,盲目采購

504,blue-chip,"藍籌碼股票,熱門股票"

505,blue-skylaws,"藍天法,股票發(fā)行控制法"

506,boardchairman,董事長

507,boardminutes,董事會會議記錄

508,boardofdirectors,董事會

509,boardoftrade,"同業(yè)公會,商會"

510,bond,"①債券②保證書,保證金③忠誠保證"

511,bondconversion,債券兌換

512,bonddiscount,債券折價

513,bondedgoods,保稅貨物

514,bondedwarehouse,保稅倉庫

515,bondfinancing,債券籌資

516,bondholder,債券持有人

517,bondindenture,"債券信托契約,債券契約"

518,bondingcompany,忠誠擔保公司

519,bondissuecost,債券發(fā)行成本

520,bondpremium,債券溢價

521,bondrating,評定債券等級

522,bondsoutstanding,"流通在外債券,未償付債券"

523,bondspayable,應付公司債券

524,bondyield,債券收益率

525,bonus,"獎金,紅利"

526,bonusissue,發(fā)行紅利股

527,book,①賬簿②賬面的③記賬

528,bookaudit,賬簿審計

529,bookbalance,賬面余額

530,bookinventory,"賬面存貨,賬面盤存"

531,bookkeeper,"簿記員,記賬員"

532,bookkeeping,"①簿記,記賬②簿記學"

533,bookoffinalentry,終結分錄賬簿

534,bookoforginalentry,原始分錄賬簿

535,bookprofit,"賬面利潤,賬面盈利"

536,bookrateofreturn,賬面收益率

537,booksofaccounts,賬簿

538,bookvalue,賬面價值

539,bookvaluepershare,每股賬面價值

540,boot,補價

541,borrowing,"借貸,借款"

542,borrowingpower,借款能力

543,bottomline,"損益表底線,最終財務成果"

544,B/R,應收票據(jù)

545,branch,"分支機構,分店"

546,branchaccounting,"分支機構會計,分店會計"

547,branchcurrentaccount,"分支機構往來賬戶,分店往來賬戶"

548,branchledger,分支機構分類賬

549,brandname,"牌號名稱,商標名稱"

550,breachofcontract,"違約,違反合同"

551,breachoftrust,違反信托

552,breakdown,"分解,按細目分類"

553,break-evenanalysis,"損益分界分析,損益平衡分析"

554,break-evenchart,"損益分界圖表,損益平衡圖表"

555,break-evenpoint,"損益分界點,損益平衡點"

556,break-upvalue,拆賣價值

557,bribesandkickbacks,賄賂和回扣

558,bridgingloan,過渡性貸款

559,BritishAccountingAssociation,英國會計學會

560,broker,經(jīng)紀人

561,brokerage,經(jīng)紀人傭金

562,broughtdown,"入次頁,過次頁"

563,broughtforward,承前頁

564,budget,預算

565,budgetarycontrol,預算控制

566,budgetdecision,預算決策

567,bugeting,預算編制

568,budgetmanagement,預算管理

569,budgetvariance,預算差異

570,bufferstock,"保險庫存,緩沖存貨"

571,bull,"①買空②買空者,多頭"

572,bullion,"金銀塊,金銀條"

573,bullmarket,"牛市,漲市"

574,burden,間接費用

575,burdenrate,間接費用率

576,business,"①商業(yè),工商業(yè)②企業(yè)③經(jīng)營,營業(yè)"

577,businessaccounting,企業(yè)會計

578,businessbarometer,工商業(yè)指標

579,businesscombination,企業(yè)合并

580,businesscycle,"商業(yè)周期,商業(yè)循環(huán)"

581,businessenvironment,企業(yè)環(huán)境

582,businessfailure,經(jīng)營失敗

583,businessincome,"企業(yè)收益,營業(yè)收益"

584,businessrisk,"經(jīng)營風險,營業(yè)風險"

585,businesssegment,企業(yè)分部

586,businesstransaction,"企業(yè)交易,營業(yè)業(yè)務"

587,businesstrust,企業(yè)經(jīng)營信托

588,buyandholddecision,購入和持存決策

589,"buyer,scredit",買方信貸

590,buyingexpense,進貨費用

591,buyout,"收購股權,收購控制股權"

592,buyover,"收買,賄賂"

593,bylaws,公司章程細則

594,by-product,副產(chǎn)品

595,CA,特許會計師

596,cabletransfer,電匯

597,calculation,計算

598,calculator,計算器

599,calendaryear,日歷年度

600,call,"①期前償還,期前兌回②催交股款③買方期權"

601,callablebond,可提前兌回債券

602,callablepreferredstock,可提前兌回優(yōu)先股

603,callloan,活期拆放貸款

604,calloption,股票購買期權

605,callpremium,提前兌回溢價

606,callprice,提前兌回價格

607,callprovision,提前兌回條款

608,cancelablelease,可取消租約

609,cancelledcheck,注銷支票

610,C&F,貨價加運費

611,C&I,貨價加保險費

612,capacity,①生產(chǎn)能力②償債能力

613,capacitycost,"生產(chǎn)能力成本,經(jīng)營能力成本"

614,capacitytoborrow,借款能力

615,capacitytocontract,"訂約能力,訂約資格"

616,capital,"資本金,資本"

617,capitalaccount,資本賬戶

618,capitaladdition,資本增置

619,capitalallowance,資本減免

620,capitalandliabilitiesratio,資本負債比率

621,capitalappreciation,資本升值

622,capitalasset,資本性資產(chǎn)

623,capitalassetpricingmodel,資本性資產(chǎn)計價模型

624,capitalauthorized,"額定資本,法定資本"

625,capitalbudget,資本預算

626,capitalcost,資本成本

627,capitaldeficit,資本虧絀

628,capitalexpenditure,資本支出

629,capitalgain,"資本利得,資本收益"

630,capitalimpairment,資本減損

631,capitalintensive,資本密集

632,capitalinvestment,資本投資

633,capitalinvestmentappraisal,資本投資評價

634,capitalization,資本化

635,capitalizationofearnings,收益資本化

636,capitalizationofinterest,利息資本化

637,capitalizedvalue,資本化價值

638,capitallease,資本租賃

639,capitalleverage,資本杠桿作用

640,capitalloss,資本損失

641,capitalmaintenanceconcept,"資本保持概念,資本維護概念"

642,capitalmarket,資本市場

643,capitalmarketline,資本市場貝塔風險線

644,capitaloutlay,資本支出

645,capital-outputratio,資本產(chǎn)值比率

646,capitalpaid-in,"實繳股本,投入股本"

647,capitalrationing,資本分配

648,capitalreorganization,資本改組

649,capitalreserve,資本公積金

650,capitalreturn,"資本收益率,投資回收率"

651,capitalstock,股本

652,capitalstockoutstanding,"發(fā)行股本,流通在外股本"

653,capitalstockpremium,股本溢價

654,capitalstocksubscriptions,認購股本

655,capitalstructure,股本結構

656,capitalstructuredecision,資本結構決策

657,capitalsurplus,資本盈余

658,capitalturnover,資本周轉率

659,capitalverification,"資本驗證,驗資"

660,CAPM,資本性資產(chǎn)計價模型

661,carriedinterest,附帶權益

662,carryback,"結轉前期扣減,移前扣減"

663,carryingcost,"置存成本,儲存成本"

664,carryingvalue,①置存價值②抵押品價值

665,carryover,"①結轉下期扣減,移后扣減②結轉庫存,滾存量"

666,CASB,成本會計準則委員會

667,cash,①現(xiàn)金②兌現(xiàn)

668,cashability,變現(xiàn)能力

669,cashaccount,現(xiàn)金賬戶

670,cashasset,現(xiàn)金資產(chǎn)

671,cashaudit,現(xiàn)金審計

672,cashbasisaccounting,"現(xiàn)金收付制會計,收付實現(xiàn)制會計"

673,cashbonus,現(xiàn)金紅利

674,cashbreak-evenanalysis,現(xiàn)金損益分界分析

675,cashbudget,現(xiàn)金預算

676,cashcow,現(xiàn)金母牛

677,cashdeficit,現(xiàn)金虧絀

678,cashdisbursementjournal,現(xiàn)金支出日記賬

679,cashdiscount,現(xiàn)金折扣

680,cashdividend,現(xiàn)金股利

681,cashequivalent,現(xiàn)金等價物

682,cashequivalentvalue,現(xiàn)金等值

683,cashflow,①現(xiàn)金流轉②現(xiàn)金流量

684,cashflowstatement,"現(xiàn)金流轉表,現(xiàn)金流量表"

685,cash-flowtocapital-expenditureratio,現(xiàn)金流量對資本支出比率

686,cash-flowtototal-debtratio,現(xiàn)金流量對負債總額比率

687,cashforecast,現(xiàn)金預測

688,cashier,出納員

689,"cashier,scheck",銀行本票

690,cashintransit,在途現(xiàn)金

691,cashjournal,現(xiàn)金日記賬

692,cashondelivery,貨到付現(xiàn)

693,cashonhand,庫存現(xiàn)金

694,cashposition,"現(xiàn)金狀況,現(xiàn)金頭寸"

695,cashreceiptsjournal,現(xiàn)金收入日記賬

696,cashrecords,現(xiàn)金記錄

697,cashsale,現(xiàn)金銷售

698,cashshortagesandoverages,現(xiàn)金缺溢

699,cashstatement,現(xiàn)金報表

700,cashturnoverratio,現(xiàn)金周轉率

701,cashwithorder,"現(xiàn)金訂貨,訂貨現(xiàn)金"

702,casting,"加總,合計"

703,casualaudit,臨時審計

704,CBA,成本效益分析

705,CCA,現(xiàn)時成本會計

706,CD,存款單

707,ceiling,最高限額

708,ceilingprice,最高限價

709,centralbank,中央銀行

710,centralization,"集中經(jīng)營,集權"

711,certainty,確定性

712,certaintydecision,確定性決策

713,certaintyequivalent,確定等值

714,certaintyequivalentcoefficient,確定等值系數(shù)

715,certificateofcapitalverification,驗資證明書

716,certificateofdeposit,存款單

717,certificateofincorporation,"公司登記執(zhí)照,公司注冊證書"

718,certificateofindebtedness,借據(jù)

719,certificateofprotest,拒付證明書

720,certifiedaccountant,注冊會計師

721,certifiedcheck,保付支票

722,certifieddataprocessor,注冊數(shù)據(jù)處理師

723,certifiedfinancialplanners,注冊財務計劃師

724,certifiedfinancialstatement,"已審核財務報表,已審核會計報表"

725,certifiedinformationsystemauditor,注冊信息系統(tǒng)審計師

726,certifiedinternalauditor,注冊內部審計師

727,certifiedmanagementaccountant,注冊管理會計師

728,certifiedpublicaccountant,注冊公共會計師

729,certifyingofficer,簽付員

730,chaindiscount,連鎖折扣

731,chainliquidation,連續(xù)清算

732,chairmanoftheboardofdirector,董事長

733,"chairman,sreport",董事長報告

734,changefund,找零備用金

735,changingpricesaccounting,物價變動會計

736,charge,"①費用②借記,借項③賒賬④留置權"

737,chargeaccount,"賒賬,賒賬賬戶"

738,chargeanddischargestatement,信托財產(chǎn)(或遺產(chǎn))收支報表

739,chargecard,付款卡

740,chargeoff,注銷

741,chargesale,賒銷

742,charter,"執(zhí)照,許可證"

743,charteredaccountant,特許會計師

744,charteredfinancialanalyst,特許財務分析師

745,chartedfinancialconsultant,"特許財務咨詢師,特許財務顧問"

746,chartist,圖表分析專家

747,chartofaccounts,"賬戶分類表,會計科目表"

748,chattel,動產(chǎn)

749,chattelmortgage,動產(chǎn)抵押

750,check,"①支票②檢查,核對"

751,checkandbalancesystem,"制約平衡制度,制衡制度"

752,checkcleaning,支票交換

753,checkingaccount,"支票賬戶,活期存款賬戶"

754,checkregister,支票登記簿

755,checkverification,支票驗證

756,chiefaccountant,"總會計,會計主任"

757,chiefauditor,"總審計,審計主任"

758,chiefcashier,"總出納,出納主任"

759,chieffinancialofficer,"財務總裁,財務總經(jīng)理"

760,CHIPS,票據(jù)交換所銀行內部支付系統(tǒng)

761,chronologicalbook,序時賬簿

762,CIF,到岸價格

763,circularization,發(fā)函詢證

764,circulatingasset,流動資產(chǎn)

765,circulatingcapital,"流動資本,流動資金"

766,claim,索賠

767,classificationofaccounts,賬戶分類表

768,classificationofassets,資產(chǎn)分類

769,classificationofliabilities,負債分類

770,"classificationofstockholders,equity",股東產(chǎn)權分類

771,classifiedcommonstock,分類普通股

772,classifiedtrialbalance,分類試算表

773,clawback,追回稅款

774,clean,①不附帶保留條件②不附其他單據(jù)③不附利息

775,cleanbillofexchange,光票匯票

776,cleanletterofcredit,光票信用證

777,clearance,"①結關,報關②票據(jù)交換,清算③清倉"

778,clearanceagent,報關結算代理商

779,clearancesale,清倉減價銷售

780,clearing,①票據(jù)交換②結算

781,clearingaccount,"①暫記賬戶,過渡賬戶②票據(jù)交換往來賬戶"

782,clearinghouse,票據(jù)交換所

783,clear-upcause,清理條款

784,clericalerror,"筆誤,記賬錯誤"

785,clerk,"辦事員,職員"

786,client,"客戶,委托人"

787,closedaccount,已結賬賬戶

788,closed-endmutualfund,固定股份互助基金投資公司

789,closely-heldcompany,不公共招股公司

790,closely-heldcorporation,不公共招股公司

791,closing,①結賬②收盤

792,closingadjustment,"結賬調整,決算調整"

793,closingbalance,期末余額

794,closingdate,"結賬日期,截止日期"

795,closingentry,結賬分錄

796,closingprice,收盤價格

797,closingtrialbalance,結賬試算表

798,CM,"貢獻毛利,貢獻毛益"

799,CMA,注冊管理會計師

800,CML,資本市場貝塔風險線

801,COBOL,普通商業(yè)用語

802,code,"①代號,代碼②法規(guī),守則"

803,CodeofProfessionalEthics,《職業(yè)道德守則》

804,coding,編碼

805,codingclerk,編碼員

806,codingofaccounts,賬戶編碼

807,co-financing,共同融資

808,coin,硬幣

809,coinsuranceclause,共同保險條款

810,collateral,"抵押品,擔保品"

811,collateralbond,"抵押品擔保債券,動產(chǎn)擔保債券"

812,collateralloan,抵押品擔保貸款

813,collectibles,收藏物

814,collectionagency,收賬代理商

815,collectionperiod,收款期

816,collectivepolicy,收賬政策

817,collusion,串通舞弊

818,columnarjournal,多欄式日記賬

819,combination,企業(yè)合并

820,combinedfinancialstatement,"合并財務報表,合并會計報表"

821,combinedjournalandledger,"合并日記分類賬,日記總賬"

822,comfortletter,安慰信函

823,commercialbank,商業(yè)銀行

824,commercialbill,商業(yè)匯票

825,commercialcredit,商業(yè)信用

826,commerciallaw,商法

827,commercialpaper,①商業(yè)票據(jù)②流通票據(jù)

828,commission,"傭金,手續(xù)費"

829,commitment,①承諾付款②承諾貸款

830,commitmentfee,承諾費

831,commodity,"商品,貨物"

832,commodityexchange,商品交易所

833,CommonBusinessOrientedLanguage,普通商業(yè)語言

834,commoncost,共同成本

835,commondollar,等值美元

836,common-sizestatement,共同尺度報表

837,commonstock,普通股

838,commonstockequivalent,等同普通股

839,CommonStockIndex,普通股股票價格指數(shù)

840,communityofinterest,"共同權益,共同權益集團"

841,commutedvalue,折算價值

842,company,公司

843,companydirector,公司董事長

844,companyfinance,公司財務

845,companylaw,公司法

846,companyreserve,公司公積金

847,companytax,公司稅

848,comparability,可比性

849,comparativeaccounting,"比較會計,比較會計學"

850,comparativestatement,"比較財務報表,比較會計報表"

851,compensatingbalance,"補償性存款額,存貨抵銷余額"

852,compensatingerrors,抵銷性錯誤

853,compensation,"①報酬②補償,賠償"

854,compensatorystockoption,補償性購股權

855,competitivebidding,競爭性投標

856,compilationoffinancialstatement,"編輯財務報表,編輯會計報表"

857,completeaudit,全部審計

858,completecyclecosts,全部周期成本

859,completedcontractmethod,全部完工法

860,completetransaction,完整經(jīng)濟業(yè)務

861,complexcapitalstructure,復雜資本結構

862,complexinformationprocessing,復雜信息處理

863,complianceaudit,符合規(guī)章審計

864,compliancetest,"符合規(guī)章抽查,符合性抽查"

865,compositebreak-evenpoint,綜合損益分界點

866,compositedepreciation,綜合折舊

867,composition,"償債協(xié)議,債務和解"

868,compoundamountof1dollar,"1元的復利終值,1元的本利和"

869,compounddiscount,"復貼現(xiàn),復折現(xiàn)"

870,compoundentry,復合分錄

871,compoundinterest,復利

872,compoundinterestmethodofdepreciation,復利折舊法

873,compoundvalue,復利值

874,comprehensiveaudit,綜合審計

875,comprehensivebudget,綜合預算

876,comprehensiveincome,綜合收益

877,comptroller,"審計長,主計長"

878,ComptrollerGeneral,總審計長

879,compulsoryaudit,強制審計

880,compulsoryliquidation,強制清算

881,COMPUSTAT,電子計算機會計數(shù)據(jù)庫

882,computedprice,推算價格

883,computer,電子計算機

884,computer-aidedaudit,電子計算機輔助審計

885,computer-aidedfinancialmanagement,電子計算機輔助財務管理

886,computerconferencing,電子計算機會議

887,computerfraud,電子計算機舞弊

888,computerizedaccounting,電算會計化

889,computernetwork,"電子計算機網(wǎng)絡,電子計算機互聯(lián)網(wǎng)絡"

890,computersoftware,電子計算機軟件

891,concealment,"隱瞞,匿報"

892,concept,概念

893,conceptualframework,"概念構架,概念體系"

894,concern,"企業(yè),商號"

895,concession,"①特許,特許權②折讓,優(yōu)惠"

896,condensedbalancesheet,簡明資產(chǎn)負債表

897,condensedincomestatement,簡明損益表

898,conditionalacceptance,附加條件承兌

899,conditionalbond,附條件債券

900,confidentialinformation,"機密信息,機密資料"

901,confirmationletter,"詢證信函,查證信函"

902,confirmedletterofcredit,保兌信用證

903,confiscatedgoods,"沒收貨物,充公貨物"

904,confiscation,"沒收,充公"

905,conflictofinterest,"公私利益沖突,借公營私"

906,conglomeratecombination,跨行業(yè)企業(yè)合并

907,conglomeratecompany,"跨行業(yè)公司,集團公司"

908,conglomeratefinancialstatement,"集團公司財務報表,集團公司會計報表"

909,conservatism,①保守性②穩(wěn)健性

910,consignment,"寄銷,寄托"

911,consignmentaccount,寄銷賬戶

912,consistency,一致性

913,consolidatedfinancialstatement,"合并財務報表,合并會計報表"

914,consolidation,創(chuàng)立合并

915,consolidationgoodwill,合并商譽

916,consortium,"國際財團,國際銀團"

917,consortiumproject,國際財團投資項目

918,constantprice,不變價格

919,constantpurchasepoweraccounting,不變購買力會計

920,constituentcompany,"子公司,成員公司"

921,constructioncontractaccounting,建筑合同會計

922,constructionworkinprocess,在建工程

923,constructivedividend,推定股利

924,constructivefraud,推定欺詐

925,constructivereceipt,推定收入

926,consularinvoice,領事簽證發(fā)貨票

927,consultant,"咨詢師,顧問"

928,consultantfee,咨詢費

929,ConsultativeComm