会计基础英语术语

编辑本段A Active-matrix主动矩阵 Adapter cards适配卡 Advanced application高级应用 Analytical graph分析图表 Analyze分析 Animations动画 Application software 应用软件 Arithmetic operations算术运算 Audio-output device音频输出设备 Access time存取时间 access存取 accuracy准确性 ad network cookies广告网络信息记录软件 Add-ons 插件 Address地址 Agents代理 Analog signals模拟信号 Applets程序 Asynchronous communications port异步通信端口 Attachment附件 编辑本段B Bar code条形码 Bar code reader条形码读卡器 Basic application基础程序 Binary coding schemes二进制译码方案 Binary system二进制系统 Bit比特 Browser浏览器 Bus line总线 Backup tape cartridge units备份磁带盒单元 Bandwidth带宽 Bluetooth蓝牙 Broadband宽带 Business-to-business企业对企业电子商务 Business-to-consumer企业对消费者 Bus总线 编辑本段C Cables连线 Cell单元箱 Chain printer链式打印机 Character and recognition device字符标识识别设备 Chart图表 Chassis支架 Chip芯片 Clarity清晰度 Closed architecture封闭式体系结构 Column列 Combination key结合键 computer competency计算机能力 connectivity连接，结点 Continuous-speech recognition system连续语言识别系统 Control unit操纵单元 Cordless or wireless mouse无线鼠标 Cable modems有线调制解调器 carpal tunnel syndrome腕骨神经综合症 CD-ROM可记录光盘 CD-RW可重写光盘 CD-R可记录压缩光盘 Channel信道 Chat group谈话群组 chlorofluorocarbons(CFCs) ]氯氟甲烷 Client客户端 Coaxial cable同轴电缆 cold site冷网站 Commerce servers商业服务器 Communication channel信道 Communication systems信息系统 Compact disc rewritable Compact disc光盘 computer abuse amendments act of 19941994计算机滥用法案 computer crime计算机犯罪 computer ethics计算机道德 computer fraud and abuse act of 1986计算机欺诈和滥用法案 computer matching and privacy protection act of 1988计算机查找和隐私保护法案 Computer network计算机网络 computer support specialist计算机支持专家 computer technician计算机技术人员 computer trainer计算机教师 Connection device连接设备 Connectivity连接 Consumer-to-consumer个人对个人 cookies-cutter programs信息记录截取程序 cookies信息记录程序 cracker解密高手 cumulative trauma disorder积累性损伤错乱 Cybercash电子现金 Cyberspace计算机空间 cynic愤世嫉俗者 编辑本段D Database数据库 database files数据库文件 Database manager数据库管理 Data bus数据总线 Data projector数码放映机 Desktop system unit台式电脑系统单元 Destination file目标文件 Digital cameras数码照相机 Digital notebooks数字笔记本 Digital bideo camera数码摄影机 Discrete-speech recognition system不连续语言识别系统 Document文档 document files文档文件 Dot-matrix printer点矩阵式打印机 Dual-scan monitor双向扫描显示器 Dumb terminal非智能终端 data security数据安全 Data transmission specifications数据传输说明 database administrator数据库管理员 Dataplay数字播放器 Demodulation解调 denial of service attack拒绝服务攻击 Dial-up service拨号服务 Digital cash数字现金 Digital signals数字信号 Digital subscriber line数字用户线路 Digital versatile disc数字化通用磁盘 Digital video disc数字化视频光盘 Direct access直接存取 Directory search目录搜索 disaster recovery plan灾难恢复计划 Disk caching磁盘驱动器高速缓存 Diskette磁盘 Disk磁碟 Distributed data processing system分部数据处理系统 Distributed processing分布处理 Domain code域代码 Downloading下载 DVD 数字化通用磁盘 DVD-R 可写DVD DVD-RAM DVD随机存取器 DVD-ROM 只读DVD 编辑本段E e-book电子阅读器 Expansion cards扩展卡 end user终端用户 e-cash电子现金 e-commerce电子商务 electronic cash电子现金 electronic commerce电子商务 electronic communications privacy act of1986电子通信隐私法案 encrypting加密术 energy star能源之星 Enterprise computing企业计算化 environment环境 Erasable optical disks可擦除式光盘 ergonomics人类工程学 ethics道德规范 External modem外置调制解调器 extranet企业外部网 编辑本段F Fax machine传真机 Field域 Find搜索 FireWire port火线端口 Firmware固件 Flash RAM闪存 Flatbed scanner台式扫描器 Flat-panel monitor纯平显示器 floppy disk软盘 Formatting toolbar格式化工具条 Formula公式 Function函数 fair credit reporting act of 1970公平信用报告法案 Fiber-optic cable光纤电缆 File compression文件压缩 File decompression文件解压缩 filter过滤 firewall防火墙 firewall防火墙 Fixed disk固定硬盘 Flash memory闪存 Flexible disk可折叠磁盘 Floppies磁盘 Floppy-disk cartridge磁盘盒 Formatting格式化 freedom of information act of 1970信息自由法案 frequency频率 frustrated受挫折 Full-duplex communication全双通通信 编辑本段G General-purpose application通用运用程序 Gigahertz千兆赫 Graphic tablet绘图板 green pc绿色个人计算机 Grop by 排序 编辑本段H handheld computer手提电脑 Hard copy硬拷贝 hard disk硬盘 hardware硬件 Help帮助 Host computer主机 Home page主页 Hyperlink超链接 hacker黑客 Half-duplex communication半双通通信 Hard-disk cartridge硬盘盒 Hard-disk pack硬盘组 Head crash磁头碰撞 header标题 help desk specialist帮助办公专家 helper applications帮助软件 Hierarchical network层次型网络 history file历史文件 hits匹配记录 horizontal portal横向用户 hot site热网站 Hybrid network混合网络 编辑本段I Image capturing device图像获取设备 information technology信息技术 Ink-jet printer墨水喷射印刷机 Integrated package综合性组件 Intelligent terminal智能终端设备 Intergrated circuit集成电路 Interface cards接口卡 Internal modem内部调制解调器 internet telephony网络电话 internet terminal互联网终端 Identification识别 i-drive网络硬盘驱动器 illusion of anonymity匿名幻想 index search索引搜索 information pushers信息推送器 initializing 初始化 instant messaging计时信息 internal hard disk内置硬盘 Internet hard drive 网络硬盘驱动器 intranet企业内部网 编辑本段J joystick操纵杆 编辑本段K keyword search关键字搜索 编辑本段L laser printer激光打印机 Layout files版式文件 Light pen光笔 Locate定位 Logical operations逻辑运算 Lands凸面 Line of sight communication视影通信 Low bandwidth低带宽 lurking潜伏 编辑本段M Main board主板 Mark sensing标志检测 Mechanical mouse机械鼠标 Memory内存 Menu菜单 Menu bar菜单条 Microprocessor微处理器 Microseconds微秒 Modem card调制解调器 Monitor显示器 Motherboard主板 Mouse 鼠标 Multifunctional device多功能设备 Magnetic tape reels磁带卷 Magnetic tape streamers磁带条 mailing list邮件列表 Medium band媒质带宽 metasearch engine整合搜索引擎 Microwave微波 Modem解调器 Modulation解调 编辑本段N Net PC网络计算机 Network adapter card网卡 Network personal computer网络个人电脑 Network terminal 网络终端 Notebook computer笔记本电脑 Notebook system unit笔记本系统单元 Numeric entry数字输入 national information infrastructure protection act of1996国际信息保护法案 national service provider全国性服务供应商 Network architecture网络体系结构 Network bridge网桥 Network gateway网关 network manager网络管理员 newsgroup新闻组 no electronic theft act of1997无电子盗窃法 Node节点 Nonvolatile storage非易失性存储 编辑本段O Object embedding对象嵌入 Object linking目标链接 Open architecture开放式体系结构 Operation System 操作系统 Optical disk光盘 Optical mouse光电鼠标 Optical scanner光电扫描仪 Outline大纲 off-line browsers离线浏览器 Online storage联机存储 编辑本段P palmtop computer掌上电脑 Parallel ports并行端口 Passive-matrix被动矩阵 PC card个人计算机卡 Personal laser printer个人激光打印机 Personal video recorder card个人视频记录卡 Photo printer照片打印机 Pixel像素 Platform scanner平版式扫描仪 Plotter绘图仪 Plug and play即插即用 Plug-in boards插件卡 Pointer指示器 Pointing stick指示棍 Port端口 Portable scanner便携式扫描仪 Presentation files演示文稿 Presentation graphics电子文稿程序 Primary storage主存 Procedures规程 Processor处理机 Programming control lanugage程序控制语言 Packets数据包 Parallel data transmission平行数据传输 Peer-to-peer network system点对点网络系统 person-person auction site个人对个人拍卖站点 physical security物理安全 Pits凹面 plug-in插件程序 Polling轮询 privacy隐私权 proactive主动地 programmer程序员 Protocols协议 provider供应商 proxy server代理服务 pull products推取程序 push products推送程序 编辑本段R RAM cache随机高速缓冲器 Range范围 Record记录 Relational database关系数据库 Replace替换 Resolution分辨率 Row行 Read-only只读 Reformatting重组 regional service provider区域性服务供应商 repetitive motion injury反复性动作损伤 reverse directory反向目录 right to financial privacy act of 1979财产隐私法案 Ring network环形网 编辑本段S Scanner扫描器 Search查找 Secondary storage device辅助存储设备 Semiconductor半导体 Serial ports串行端口 Server服务器 Shared laser printer共享激光打印机 Sheet表格 Silicon chip硅片 Slots插槽 Smart card智能卡 Soft copy软拷贝 Software suite软件协议 Sorting排序 Source file源文件 Special-purpose application专用文件 Spreadsheet电子数据表 Standard toolbar标准工具栏 Supercomputer巨型机 System cabine 系统箱 System clock时钟 System software系统软件 Satellite/air connection services卫星无线连接服务 search engines搜索引擎 search providers搜索供应者 search services 搜索服务器 Sectors扇区 security安全 Sending and receiving devices发送接收设备 Sequential access顺序存取 Serial data transmission单向通信 signature line签名档 snoopware监控软件 software copyright act of1980软件版权法案 software piracy软件盗版 Solid-state storage固态存储器 specialized search engine专用搜索引擎 spiders网页爬虫 spike尖峰电压 Star network星型网 Strategy方案 subject主题 subscription address预定地址 Superdisk超级磁盘 surfing网上冲浪 surge protector浪涌保护器 systems analyst系统分析师 编辑本段T Table二维表 Telephony电话学 Television boards电视扩展卡 Terminal 终端 Template模板 Text entry文本输入 Thermal printer 热印刷 Thin client瘦客 Toggle key触发键 Toolbar工具栏 Touch screen触摸屏 Trackball追踪球 TV tuner card电视调谐卡 Two-state system双状态系统 technical writer技术协作者 technostress重压技术 telnet远程登录 Time-sharing system分时系统 Topology拓扑结构 Tracks磁道 traditional cookies传统的信息记录程序 Twisted pair双绞 编辑本段U Unicode统一字符标准 uploading上传 usenet世界性新闻组网络 编辑本段V Virtual memory虚拟内存 Video display screen视频显示屏 Voice recognition system声音识别系统 vertical portal纵向门户 video privacy protection act of 1988视频隐私权保护法案 virus checker病毒检测程序 virus病毒 Voiceband音频带宽 Volatile storage易失性存储 voltage surge电涌 编辑本段W Wand reader 条形码读入 Web 网络 Web appliance 环球网设备 Web page网页 Web site address网络地址 Web terminal环球网终端 Webcam摄像头 What-if analysis假定分析 Wireless revolution无线革命 Word字长 Word processing文字处理 Word wrap自动换行 Worksheet file 工作文件 web auctions网上拍卖 web broadcasters网络广播 web portals门户网站 web sites网站 web storefront creation packages网上商店创建包 web storefronts网上商店 web utilities网上应用程序 web-downloading utilities网页下载应用程序 webmaster web站点管理员 web万维网 Wireless modems无线调制解调器 wireless service provider无线服务供应商 world wide web万维网 worm蠕虫病毒 Write-protect notch写保护口 编辑本段其他缩写 DVD digital bersatile 数字化通用光盘 IT information technology信息技术 CD compact disc 压缩盘 PDA personal digital assistant个人数字助理 RAM random access memory随机存储器 WWW World Wide Web 万维网 DBMS database management system数据库管理系统 HTML Hypertext Markup Language超文本标示语言 OLE object linking and embedding对象链接入 SQL structured query language结构化查询语言 URL uniform resouice locator统一资源定位器 AGP accelerated graphics port加速图形接口 ALU arithmetic-logic unit算术逻辑单元 CPU central processing unit中央处理器 CMOS complementary metal-oxide semiconductor互补金属氧化物半导体 CISC complex instruction set computer复杂指令集计算机 HPSB high performance serial bus高性能串行总线 ISA industry standard architecture工业标准结构体系 PCI peripheral component interconnect外部设备互连总线 PCMCIA Personal Memory Card International Association个人计算机存储卡国际协会 RAM random-access memory随机存储器 ROM read-only memory只读存储器 USB universal serial bus通用串行总线 CRT cathode-ray tube阴极射线管 HDTV high-definition television高清晰度电视 LCD liquid crystal display monitor液晶显示器 MICRmagnetic-ink character recognition磁墨水字符识别器 OCR optical-character recognition光电字符识别器 OMR optical-mark recognition光标阅读器 TFT thin film transistor monitor薄膜晶体管显示器 Zip disk压缩磁盘 Domain name system（DNS）域名服务器 file transfer protocol(FTP)文件传送协议 hypertext markup language(HTML)超文本链接标识语言 Local area network（LAN）局域网 internet relay chat(IRC)互联网多线交谈 Metropolitan area network(MAN)城域网 Network operation system(NOS)网络操作系统 uniform resource locator(URL)统一资源定位器 Wide area network(WAN)广域网 Web server / Web 服务器 well-connected / 连接良好 well-known services / 公认的服务 wide area network, WAN / 广域网 wildcard character / 通配符 wildcarding / 通配符方式 window menu / 窗口菜单 Windows 2000 Server File and Print Servers for Macintosh / Windows 2000 Server 的 Macintosh 文件与打印服务器 Windows 2000 Task Manager / Windows 2000 任务管理器 Windows Internet Name Service, WINS / Windows Internet 命名服务 Windows Management Instrumentation, WMI / Windows 管理规范 Windows Media Services / Windows Media 服务 WINS, Windows Internet Name Service / Windows Internet 命名服务 WINS proxy / WINS 代理 WINS resource / WINS 资源 Winsock wireless communication / 无线通讯 WMI, Windows Management Instrumentation / Windows 管理规范 workgroup / 工作组 X.509v3 certificate / X.509/ 证书 XOR, exclusive OR / 异或 zone / 区域 zone list / 区域列表 zone transfer / 区域传送

accountaccountant

短期借款Short-term borrowing应付账款Accounts payable预计负债Projected liabilities预付账款Prepaid AccountsAAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①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accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《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Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 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age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 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agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本ca

去书店找一本关于财务的字典~ 有很多啊~

预收款项Unearned revenue预付款项Prepaid expense应收款项Account receivable应付款项Account payable

Account 帐户Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owner's equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders' equity 股东权益 Window dressing 门面粉饰

《Advanced Financial Accounting》《Intermediate Accounting》, 《Basic Accounting》, 《Statistics Theory 》,《Accounting English》, 《Cashier Practice》, 《Financial Practical Writing》, 《Management Accounting》, 《Financial Mathematics》, 《University Practical English 》,《Basic Economic Law》,《Computerized Accounting 》,《Cost Acounting 》,《Professional Ethics of Accounting and Financial Regulations》 《Tax Accounting》,《Computer Base》

"Advanced Financial Accounting", "Intermediate Accounting", "Basic Accounting", "Theory of Statistics", "Accounting English", "cashier Practice", "Financial Practical", "Management Accounting", "Financial Mathematics", "University of Practical English "," basic economic law "," computerized accounting "," cost accounting "," professional ethics of the accounting and financial regulations, "" Tax Accounting "," computer-based "