会计专业术语中英文对照
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A (1ABC 作业基础成本计算
A (2absorbed overhead 已吸收制造费用 A (3absorption costing 吸收成本计算 A (4account 帐户,报表
A (5accounting postulate 会计假设
A (6accounting series release 会计公告文件 A (7accounting valuation 会计计价 A (8account sale 承销清单
A (9accountability concept 经营责任概念 A (10accountancy 会计职业 A (11accountant 会计师 A (12accounting 会计 A (13agency cost 代理成本 A (14accounting bases 会计基础 A (15accounting manual 会计手册 A (16accounting period 会计期间 A (17accounting policies 会计方针 A (18accounting rate of return 会计报酬率 A (19accounting reference date 会计参照日 A (20accounting reference period 会计参照期间 A (21accrual concept 应计概念 A (22accrual expenses 应计费用
A (23acid test ration 速动比率(酸性测试比率 A (24acquisition 购置
A (25acquisition accounting 收购会计
A (26activity based accounting 作业基础成本计算 A (27adjusting events 调整事项
A (28administrative expenses 行政管理费 A (29advice note 发货通知 A (30amortization 摊销
A (31analytical review 分析性检查
A (32annual equivalent cost 年度等量成本法 A (33annual report and accounts 年度报告和报表 A (34appraisal cost 检验成本
A (35appropriation account 盈余分配帐户 A (36articles of association 公司章程细则 A (37assets 资产
A (38assets cover 资产保障
A (39asset value per share 每股资产价值 A (40associated company 联营公司 A (41attainable standard 可达标准 A (42attributable profit 可归属利润 A (43audit 审计
A (44audit report 审计报告
A (45auditing standards 审计准则 A (46authorized share capital 额定股本 A (47available hours 可用小时 A (48avoidable costs 可避免成本 B (49back-to-back loan 易币贷款 B (50backflush accounting 倒退成本计算 B (51bad debts 坏帐
B (52bad debts ratio 坏帐比率 B (53bank charges 银行手续费 B (54bank overdraft 银行透支
B (55bank reconciliation 银行存款调节表 B (56bank statement 银行对帐单 B (57bankruptcy 破产
B (58basis of apportionment 分摊基础 B (59batch 批量
B (60batch costing 分批成本计算 B (61beta factor B(市场风险因素 B (62bill 帐单
B (63bill of exchange 汇票 B (64bill of landing 提单 B (65bill of materials 用料预计单 B (66bill payable 应付票据
B (67bill receivable 应收票据 B (68bin card 存货记录卡 B (69bonus 红利 B (70book-keeping 薄记
B (71Boston classification 波士顿分类 B (72breakeven chart 保本图 B (73breakeven point 保本点 B (74breaking-down time 复位时间 B (75budget 预算
B (76budget center 预算中心
B (77budget cost allowance 预算成本折让 B (78budget manual 预算手册 B (79budget period 预算期间 B (80budgetary control 预算控制 B (81budgeted capacity 预算生产能力 B (82burden 制造费用 B (83business center 经营中心 B (84business entity 营业个体 B (85business unit 经营单位
B (86buy-out management 管理性购买产权 B (87by-product 副产品
C (88called-up share capital 催缴股本
C (89capacity 生产能力
C (90capacity ratios 生产能力比率 C (91capital 资本
C (92capital assets pricing model 资本资产计价模式 C (93capital commitment 承偌资本 C (94capital employed 已运用的资本 C (95capital expenditure 资本支出
C (96capital expenditure authorization 资本支出核准 C (97capital expenditure control 资本支出控制 C (98capital expenditure proposal 资本支出申请 C (99capital funding planning 资本基金筹集计划 C (100capital gain 资本收益
C (101capital investment appraisal 资本投资评估 C (102capital maintenance 资本保全
C (103capital resource planning 资本资源计划 C (104capital surplus 资本盈余
