87Accounting Review 《會(huì)計(jì)評(píng)論》
88accounting rules 會(huì)計(jì)規(guī)則
89Accounting Series Release 《會(huì)計(jì)公告文件》
90accounting service 會(huì)計(jì)服務(wù)
91accounting software 會(huì)計(jì)軟件
92accounting standard 會(huì)計(jì)標(biāo)準(zhǔn),會(huì)計(jì)準(zhǔn)則
93accounting standardization 會(huì)計(jì)標(biāo)準(zhǔn)化
94Accounting Standards Board 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)
95Accounting Standards Committee 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)
96accounting system①會(huì)計(jì)制度②會(huì)計(jì)系統(tǒng)
97accounting technique 會(huì)計(jì)技術(shù)
98accounting theory 會(huì)計(jì)理論
99accounting transaction 會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)賬務(wù)
100Accounting Trend and Techniques 《會(huì)計(jì)趨勢(shì)和會(huì)計(jì)技術(shù)》
101accounting unit 會(huì)計(jì)單位
102accounting valuation 會(huì)計(jì)計(jì)價(jià)
103accounting year 會(huì)計(jì)年度
104accounts 會(huì)計(jì)賬簿,會(huì)計(jì)報(bào)表
105account sales 承銷清單,承銷報(bào)告單
106accounts payable 應(yīng)付賬款
107accounts receivable 應(yīng)收賬款
108accounts receivable aging schedule 應(yīng)收賬款賬齡分析表
109accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收賬款
110accounts receivable collection period應(yīng)收賬款收款期
111accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款
112accounts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資
113accounts receivable management 應(yīng)收賬款管理
114accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)
115accretion 增殖
116accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì),權(quán)責(zé)發(fā)生制會(huì)計(jì)
117accrued asset 應(yīng)計(jì)資產(chǎn)
118accrued expense 應(yīng)計(jì)費(fèi)用
119accrued liability 應(yīng)計(jì)負(fù)債
120accrued revenue 應(yīng)計(jì)收入
121accumulated depreciation 累計(jì)折舊
122accumulated dividend 累計(jì)股利
123accumulated earnings tax 累積盈余稅,累積收益稅
124accumulation 累積,累計(jì)
125acid test ratio 酸性試驗(yàn)比率
126acquired company 被盤購(gòu)公司,被兼并公司
127acquisition 購(gòu)置,盤購(gòu)
128acquisition accounting 盤購(gòu)會(huì)計(jì)
129acquisition cost 購(gòu)置成本
130acquisition decision 購(gòu)置決策
131acquisition excess 盤購(gòu)超支
132acquisition surplus 盤購(gòu)盈余
133across-the-board 全面調(diào)整
134ACT 預(yù)交公司稅
135act 法案,法規(guī)
136action 起訴,訴訟
137active account 活動(dòng)賬戶
138active assets 活動(dòng)資產(chǎn)
139activity 業(yè)務(wù)活動(dòng),作業(yè)
140activity account 作業(yè)賬戶
141activity accounting 作業(yè)會(huì)計(jì)
142activity ratio 業(yè)務(wù)活動(dòng)比率
143activity variance 業(yè)務(wù)活動(dòng)量差異
144act of bankruptcy 破產(chǎn)法
145act of company 公司法
146act of God 天災(zāi),不可抗力
147actual capital 實(shí)際資本
148actual value 實(shí)際價(jià)值
149actual wage 實(shí)際工資
150added value 增值
151added value statement 增值表
152added value tax 增值稅
153addition 增置,擴(kuò)建
154additional depreciation 附加折舊,補(bǔ)提折舊
155additional paid-in capital 附加實(shí)繳資本
156additional tax 附加稅
157adequate disclosure 充分披露
158adjunct account 附加賬戶
159adjustable-rate bond 可調(diào)整利率債券
160adjusted gross income 調(diào)整后收益總額,調(diào)整后所得總額
161adjusted trial balance 調(diào)整后試算表
162adjusting entry 調(diào)整分錄
163adjustment 調(diào)整
164adjustment account 調(diào)整賬戶
165adjustment bond 調(diào)整債券
166administrative accounting 行政管理會(huì)計(jì)
167administrative budget 行政管理預(yù)算
168administrative expense行政管理費(fèi)用
169ADR 資產(chǎn)折舊年限幅度
170ad valorem tax 從價(jià)稅
171advance 預(yù)付款,墊付款
172advance corporation tax 預(yù)交公司稅
173advances from customers 預(yù)收客戶款
174advance to suppliers 預(yù)付貨款
175adventure 投機(jī)經(jīng)營(yíng),短期經(jīng)營(yíng)
176adverse opinion 反面意見(jiàn),否定意見(jiàn)
177adverse variance 不利差異,逆差
178advisory services咨詢服務(wù)
179affiliated company 聯(lián)營(yíng)公司
180affiliation 聯(lián)營(yíng)
181after closing trial balance 結(jié)賬后試算表
182after cost 售后成本
183after date 出票后兌付
184after sight 見(jiàn)票后兌付
185after-tax 稅后
186AGA 政府會(huì)計(jì)師聯(lián)合會(huì)
187age 壽命,賬齡,資產(chǎn)使用年限
188age allowance年齡減免
189age analysis 賬齡分析
190agency 代理,代理關(guān)系
191agency commission 代理傭金
192agency fund 代管基金
193agenda 議事日程,備忘錄
194agent 代理商,代理人
195aggregate balance sheet 合并資產(chǎn)負(fù)債表
196aggregate income statement 合并損益表
197AGI 調(diào)整后收益總額,調(diào)整后所得總額
198aging of accounts receivable應(yīng)收賬款賬齡分析
199aging schedule 賬齡表
200agio 貼水,折價(jià)
201agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù)
202AGM 年度股東大會(huì)
203agreement 協(xié)議
204agreement of partnership 合伙協(xié)議
205AICPA 美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)
206AIS 會(huì)計(jì)信息系統(tǒng)
207all capital earnings rate 資本總額收益率
208all-inclusive income concept 總括收益概念
209allocation 分?jǐn)?分配
210allocation criteria分配標(biāo)準(zhǔn)
211allotment①分配,撥付②分配數(shù),撥付數(shù)
212allowance①備抵②折讓③津貼
213allowance for bad debts 呆賬備抵
214allowance for depreciation 折舊備抵賬戶
215allowance method 備抵法
216all-purpose financial statement 通用財(cái)務(wù)報(bào)表,通用會(huì)計(jì)報(bào)表
217alpha risk 阿爾法風(fēng)險(xiǎn),第一種審計(jì)風(fēng)險(xiǎn)
218altered check 涂改支票
219alternative accounting methods 可選擇性會(huì)計(jì)方法
220alternative proposals 替代方案,備選方案
221amalgamation 企業(yè)合并
222American Accounting Association 美國(guó)會(huì)計(jì)學(xué)會(huì)
223American depository receipts 美國(guó)銀行證券存單,美國(guó)銀行證券托存收據(jù)
224American Institute of Certified Public Accountants 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì),美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)
225American option 美式期權(quán)
226American Stock Exchange 美國(guó)股票交易所
227amortization①攤銷②攤還
228amortized cost 攤余成本
229amount 金額,合計(jì)
230amount differ 金額不符
231amount due 到期金額
232amount of 1 dollar 1元的本利和
88accounting rules 會(huì)計(jì)規(guī)則
89Accounting Series Release 《會(huì)計(jì)公告文件》
90accounting service 會(huì)計(jì)服務(wù)
91accounting software 會(huì)計(jì)軟件
92accounting standard 會(huì)計(jì)標(biāo)準(zhǔn),會(huì)計(jì)準(zhǔn)則
93accounting standardization 會(huì)計(jì)標(biāo)準(zhǔn)化
94Accounting Standards Board 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)
95Accounting Standards Committee 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)
96accounting system①會(huì)計(jì)制度②會(huì)計(jì)系統(tǒng)
97accounting technique 會(huì)計(jì)技術(shù)
98accounting theory 會(huì)計(jì)理論
99accounting transaction 會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)賬務(wù)
100Accounting Trend and Techniques 《會(huì)計(jì)趨勢(shì)和會(huì)計(jì)技術(shù)》
101accounting unit 會(huì)計(jì)單位
102accounting valuation 會(huì)計(jì)計(jì)價(jià)
103accounting year 會(huì)計(jì)年度
104accounts 會(huì)計(jì)賬簿,會(huì)計(jì)報(bào)表
105account sales 承銷清單,承銷報(bào)告單
106accounts payable 應(yīng)付賬款
107accounts receivable 應(yīng)收賬款
108accounts receivable aging schedule 應(yīng)收賬款賬齡分析表
109accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收賬款
110accounts receivable collection period應(yīng)收賬款收款期
111accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款
112accounts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資
113accounts receivable management 應(yīng)收賬款管理
114accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)
115accretion 增殖
116accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì),權(quán)責(zé)發(fā)生制會(huì)計(jì)
117accrued asset 應(yīng)計(jì)資產(chǎn)
118accrued expense 應(yīng)計(jì)費(fèi)用
119accrued liability 應(yīng)計(jì)負(fù)債
120accrued revenue 應(yīng)計(jì)收入
121accumulated depreciation 累計(jì)折舊
122accumulated dividend 累計(jì)股利
123accumulated earnings tax 累積盈余稅,累積收益稅
124accumulation 累積,累計(jì)
125acid test ratio 酸性試驗(yàn)比率
126acquired company 被盤購(gòu)公司,被兼并公司
127acquisition 購(gòu)置,盤購(gòu)
128acquisition accounting 盤購(gòu)會(huì)計(jì)
129acquisition cost 購(gòu)置成本
130acquisition decision 購(gòu)置決策
131acquisition excess 盤購(gòu)超支
132acquisition surplus 盤購(gòu)盈余
133across-the-board 全面調(diào)整
134ACT 預(yù)交公司稅
135act 法案,法規(guī)
136action 起訴,訴訟
137active account 活動(dòng)賬戶
138active assets 活動(dòng)資產(chǎn)
139activity 業(yè)務(wù)活動(dòng),作業(yè)
140activity account 作業(yè)賬戶
141activity accounting 作業(yè)會(huì)計(jì)
142activity ratio 業(yè)務(wù)活動(dòng)比率
143activity variance 業(yè)務(wù)活動(dòng)量差異
144act of bankruptcy 破產(chǎn)法
145act of company 公司法
146act of God 天災(zāi),不可抗力
147actual capital 實(shí)際資本
148actual value 實(shí)際價(jià)值
149actual wage 實(shí)際工資
150added value 增值
151added value statement 增值表
152added value tax 增值稅
153addition 增置,擴(kuò)建
154additional depreciation 附加折舊,補(bǔ)提折舊
155additional paid-in capital 附加實(shí)繳資本
156additional tax 附加稅
157adequate disclosure 充分披露
158adjunct account 附加賬戶
159adjustable-rate bond 可調(diào)整利率債券
160adjusted gross income 調(diào)整后收益總額,調(diào)整后所得總額
161adjusted trial balance 調(diào)整后試算表
162adjusting entry 調(diào)整分錄
163adjustment 調(diào)整
164adjustment account 調(diào)整賬戶
165adjustment bond 調(diào)整債券
166administrative accounting 行政管理會(huì)計(jì)
167administrative budget 行政管理預(yù)算
168administrative expense行政管理費(fèi)用
169ADR 資產(chǎn)折舊年限幅度
170ad valorem tax 從價(jià)稅
171advance 預(yù)付款,墊付款
172advance corporation tax 預(yù)交公司稅
173advances from customers 預(yù)收客戶款
174advance to suppliers 預(yù)付貨款
175adventure 投機(jī)經(jīng)營(yíng),短期經(jīng)營(yíng)
176adverse opinion 反面意見(jiàn),否定意見(jiàn)
177adverse variance 不利差異,逆差
178advisory services咨詢服務(wù)
179affiliated company 聯(lián)營(yíng)公司
180affiliation 聯(lián)營(yíng)
181after closing trial balance 結(jié)賬后試算表
182after cost 售后成本
183after date 出票后兌付
184after sight 見(jiàn)票后兌付
185after-tax 稅后
186AGA 政府會(huì)計(jì)師聯(lián)合會(huì)
187age 壽命,賬齡,資產(chǎn)使用年限
188age allowance年齡減免
189age analysis 賬齡分析
190agency 代理,代理關(guān)系
191agency commission 代理傭金
192agency fund 代管基金
193agenda 議事日程,備忘錄
194agent 代理商,代理人
195aggregate balance sheet 合并資產(chǎn)負(fù)債表
196aggregate income statement 合并損益表
197AGI 調(diào)整后收益總額,調(diào)整后所得總額
198aging of accounts receivable應(yīng)收賬款賬齡分析
199aging schedule 賬齡表
200agio 貼水,折價(jià)
201agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù)
202AGM 年度股東大會(huì)
203agreement 協(xié)議
204agreement of partnership 合伙協(xié)議
205AICPA 美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)
206AIS 會(huì)計(jì)信息系統(tǒng)
207all capital earnings rate 資本總額收益率
208all-inclusive income concept 總括收益概念
209allocation 分?jǐn)?分配
210allocation criteria分配標(biāo)準(zhǔn)
211allotment①分配,撥付②分配數(shù),撥付數(shù)
212allowance①備抵②折讓③津貼
213allowance for bad debts 呆賬備抵
214allowance for depreciation 折舊備抵賬戶
215allowance method 備抵法
216all-purpose financial statement 通用財(cái)務(wù)報(bào)表,通用會(huì)計(jì)報(bào)表
217alpha risk 阿爾法風(fēng)險(xiǎn),第一種審計(jì)風(fēng)險(xiǎn)
218altered check 涂改支票
219alternative accounting methods 可選擇性會(huì)計(jì)方法
220alternative proposals 替代方案,備選方案
221amalgamation 企業(yè)合并
222American Accounting Association 美國(guó)會(huì)計(jì)學(xué)會(huì)
223American depository receipts 美國(guó)銀行證券存單,美國(guó)銀行證券托存收據(jù)
224American Institute of Certified Public Accountants 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì),美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)
225American option 美式期權(quán)
226American Stock Exchange 美國(guó)股票交易所
227amortization①攤銷②攤還
228amortized cost 攤余成本
229amount 金額,合計(jì)
230amount differ 金額不符
231amount due 到期金額
232amount of 1 dollar 1元的本利和