词典级骨灰级会计英语专有名词讲诉.docx

AAA美国会计学会Abacus《算盘》杂志abacus算盘Abandonment废弃,报废;委付abandonmentvalue废弃价值abatement①减免②冲销abilitytoservicedebt偿债能力abnormalcost异常成本abnormalspoilage异常损耗abovepar超过票面价值abovetheline线上项目absoluteamount绝对数,绝对金额absoluteendorsement绝对背书absoluteinsolvency绝对无力偿付absolutepriority绝对优先求偿权absolutevalue绝对值absorb摊配,转并absorptionaccount摊配账户,转并账户absorptioncosting摊配成本计算法abstract摘要表abuse滥用职权abuseoftaxshelter滥用避税项目ACCA特许公认会计师公会acceleratedcostrecoverysystem加速成本收回制度accelerateddepreciationmethod加速折旧法,快速折旧法accelerationclause加速偿付条款,提前偿付条款acceptance①承兑②已承兑票据③验收acceptancebill承兑票据acceptanceregister承兑票据登记簿acceptancesampling验收抽样accesstime存取时间accommodation融通accommodationbill融通票据accommodationendorsement融通背书account①账户,会计科目②账簿,报表③账目,账项④记账accountability经营责任,会计责任accountabilityunit责任单位Accountancy《会计》杂志accountancy会计accountant会计员,会计师accountantgeneral会计主任,总会计accountingincharge主管会计师accountant,slegalliability会计师的法律责任accountant,sreport会计师报告accountant,sresponsibility会计师职责accountform账户式,账式accounting①会计②会计学accountingassumption会计假定,会计假设accountingbasis会计基准,会计基本方法accountingchanges会计变更accountingconcept会计概念accountingcontrol会计控制accountingconvention会计常规,会计惯例accountingcorporation会计公司accountingcycle会计循环accountingdata会计数据accountingdoctrine会计信条accountingdocument会计凭证accountingelementsaccountingentityaccountingentryaccountingequationaccountingeventaccountingexposure会计要素会计主体 , 会计个体会计分录会计等式会计事项会计暴露 , 会计暴露风险accountingfirm会计事务所AccountingHallofFame会计名人堂accountingharmonization会计协调化accountingidentity会计恒等式accountingincome会计收益accountinginformation会计信息accountinginformationsystem会计信息系统accountinginternationalization会计国际化accountingjournals会计杂志accountinglegislation会计法规accountingmanual会计手册accountingobjective会计目标accountingperiod会计期accountingpolicies会计政策accountingpostulate会计假设accountingpractice会计实务accountingprinciple会计原则AccountingPrincipleBoard会计原则委员会accountingprocedures会计程序accountingprofession会计职业,会计专业accountingrateofreturn会计收益率accountingrecords会计记录,会计簿至隹籍AccountingStandardsBoard会计准则委员会（英）AccountingStandardsCommittee会计准则委员会（英）accountingsystem①会计制度②会计系统accountingtechnique会计技术accountingtheory会计理论accountingtransaction会计业务,会计账务Accounting Review《会计评论》accounting rules会计规则Accounting SeriesRelease 《会计公告文件》accounting service会计服务accounting software会计软件accounting standard会计标准 , 会计准则accounting standardization 会计标准化AccountingTrendandTechniques《会计趋势和会计技术》accountingunit会计单位accountingvaluation会计计价accountingyear会计年度accounts会计账簿,会计报表accountsales承销清单,承销报告单accountspayable应付账款accountsreceivable应收账款accountsreceivableagingschedule应收账款账龄分析表accountsreceivableassigned已转让应收账款accountsreceivablecollectionperiod应收账款收款期activeaccount活动账户accountsreceivablediscounted已贴activeassets活动资产现应收账款activity业务活动,作业accountsreceivablefinancing应收账activityaccount作业账户款筹资,应收账款融资activityaccounting作业会计accountsreceivablemanagement应收activityratio业务活动比率账款管理activityvariance业务活动量差异accountsreceivableturnover应收账actofbankruptcy破产法款周转率,应收账款周转次数actofcompany公司法accretion增殖actofGod天灾,不可抗力accrualbasisaccounting应计制会计,actualcapital实际资本权责发生制会计actualvalue实际价值accruedasset应计资产actualwage实际工资accruedexpense应计费用addedvalue增值accruedliability应计负债addedvaluestatement增值表accruedrevenue应计收入addedvaluetax增值税accumulateddepreciation累计折旧addition增置,扩建accumulateddividend累计股利additionaldepreciation附加折旧,补accumulatedearningstax累积盈余税,提折旧累积收益税additionalpaid-incapital附加实缴accumulation累积,累计资本acidtestratio酸性试验比率additionaltax附加税acquiredcompany被盘购公司,被兼并adequatedisclosure充分披露公司adjunctaccount附加账户acquisition购置,盘购adjustable-ratebond可调整利率债券acquisitionaccounting盘购会计adjustedgrossincome调整后收益总额acquisitioncost购置成本调整后所得总额acquisitiondecision购置决策adjustedtrialbalance调整后试算表acquisitionexcess盘购超支adjustingentry调整分录acquisitionsurplus盘购盈余adjustment调整across-the-board全面调整adjustmentaccount调整账户ACT预交公司税adjustmentbond调整债券act法案,法规administrativeaccounting行政管理action起诉,诉讼会计反面意见 , 否定意见不利差异 , 逆差咨询服务联营公司balance 结账后试administrativebudget行政管理预算administrativeexpense行政管理费用ADR资产折旧年限幅度advaloremtax从价税advance预付款,垫付款advancecorporationtax预交公司税advancesfromcustomers预收客户款advancetosuppliers预付货款adventure投机经营,短期经营adverseopinionadversevarianceadvisoryservicesaffiliatedcompanyaffiliation联营afterclosingtrial算表aftercost售后成本afterdate出票后兑付aftersight见票后兑付after-tax税后AGA政府会计师联合会age寿命,账龄,资产使用年限ageallowance年龄减免ageanalysis账龄分析agency代理,代理关系agencycommission代理佣金agencyfund代管基金agenda议事日程,备忘录agent代理商,代理人aggregatebalancesheet合并资产负债表aggregateincomestatement合并损益表AGI调整后收益总额,调整后所得总额agingofaccountsreceivable应收账款账龄分析agingschedule账龄表agio贴水,折价agiotage汇兑业务,兑换业务AGM年度股东大会agreement协议agreementofpartnership合伙协议。