英文会计科目会计账户

中国会计科目的中英文对照 一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque '100903 银行汇票 Bank draft '100904 信用卡 Credit card '100905 信用证保证金 LC Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investments - stock '110102 债券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资 Investment on stocks '140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502 累计折旧 Accumulated depreciation 1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Buildingstructure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 1601 工程物资 Project goods and material '160101 专用材料 Special-purpose material '160102 专用设备 Special-purpose equipment '160103 预付大型设备款 Prepayments for equipment '160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets 1801 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income '191101待处理流动资产损溢 Wait deal intangible assets loss or income '191102待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable '21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税 Unpaid VAT changeover '21710104 减免税款 Tax deduction '21710105 销项税额 Substituted money on VAT '21710106 出口退税 Tax reimbursement for export '21710107 进项税额转出 Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税 Business tax payable '217103 应交消费税 Consumption tax payable '217104 应交资源税 Resources tax payable '217105 应交所得税 Income tax payable '217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable '217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 2301 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable '231101 债券面值 Face value, Par value '231102 债券溢价 Premium on bonds '231103 债券折价 Discount on bonds '231104 应计利息 Accrued interest 2321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes 三、所有者权益类 OWNERS' EQUITY 资本 Capita 3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned 公积 3111 资本公积 Capital reserve '311101 资本(或股本)溢价 Cpital(or Stock) premium '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves '311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital '311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves '312101 法定盈余公积 Legal surplus '312102 任意盈余公积 Free surplus reserves '312103 法定公益金 Legal public welfare fund '312104 储备基金 Reserve fund '312105 企业发展基金 Enterprise expension fund '312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits 3131 本年利润 Current year profits 3141 利润分配 Profit distribution '314101 其他转入 Other chengeover in '314102 提取法定盈余公积 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund '314105 提取企业发展基金 Withdrawal reserve for business expansion '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资 Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable '314109 提取任意盈余公积 Withdrawal other common accumulation fund '314110 应付普通股股利 Common Stock dividends payable '314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) '314115 未分配利润 Undistributed profit 四、成本类 Cost 4101 生产成本 Cost of manufacture '410101 基本生产成本 Base cost of manufacture '410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirement allowance 补贴 Bonus 外保劳务费 Outsourcing fee 福利费 Employee benefitswelfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs 五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售 包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 5201 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue 国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax 城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax 土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax and associate charge 费用 Expenses 5501 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 5502 管理费用 Adminisstrative expenses 职工工资 Staff Salaries 修理费 Repair charge 低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefitswelfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax 印花税 Stamp tax 5503 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701 所得税 Income tax 以前年度损益调整 Prior year income adjustment

account titletitle of account： 会计科目 是账户的名称。是会计要素进一步分类的具体体现。caption of account 这个比较正式 较经常出现于论文中。name of account 这个也出现于论文中，比较正式，不过没有上一个正式。accounting item 会计科目，会计项目还有时候表示会计科目只有一个词 就用account如果只是口语 平时的交流用 那么用subject其实也可以听得懂 别人也是可以理解的 不过这个一般是用于学科，表示在学校学的专业是会计专业的看看你是要用在什么语境里 选择合适的用吧

会计科目英文缩写：accounting；

所谓会计，就是把企业有用的各种经济业务统一成以货币为计量单位，通过记账、算账、报账等一系列程序来提供反映企业财务状况和经营成果的经济信息。

会计是以货币为主要计量单位，运用专门的方法，对企业、机关单位或其他经济组织的经济活动进行连续、系统、全面地反映和监督的一项经济管理活动。具体而言，会计是对一定主体的经济活动进行的核算和监督，并向有关方面提供会计信息。

古代会计

人类原始计量记录行为的发生是以人类生产行为的发生，发展作为根本前提的，它是社会发展到一定阶段的产物。古代会计，从时间上说，就是从旧石器时代的中晚期至封建社会末期的这段漫长的时期。

从会计所运用的主要技术方法方面看，主要涉及原始计量记录法，单式账簿法和初创时期的复式记账法等。这个期间的会计所进行的计量，记录，分析等工作一开始是同其他计算工作混合在一起，经过漫长的发展过程后，才逐步形成一套具有自己特征的方法体系，成为一种独立的管理工作。

会计科目在会计英语里就是帐户,Account

accounting subject BS, P&L .......这种东西网路上一大堆去百度文库看吧.http:wenku.baidu.comview7d4fcc4d2b160b4e767fcf14.html

短期借款Short Term Loan ，应付账款accounts payable，预计负债Estimated Liabilities，预付账款Prepayments

短期借款是指企业根据生产经营的需要，从银行或其他金融机构借入的偿还期在一年以内的各种借款，包括生产周转借款、临时借款等。

应付账款是企业(金融)应支付但尚未支付的手续费和佣金。

预计负债是指根据或有事项等相关准则确认的各项预计负债，包括对外提供担保、未决诉讼、产品质量保证、重组义务以及固定资产和矿区权益弃置义务等产生的预计负债。

预付账款是指企业按照购货合同的规定，预先以货币资金或货币等价物支付供应单位的款项。

扩展资料：

预计负债的账务处理

一、本科目核算企业确认的对外提供担保、未决诉讼、产品质量保证、重组义务、亏损性合同等预计负债。

二、本科目可按形成预计负债的交易或事项进行明细核算。

三、预计负债的主要账务处理。

（一）企业由对外提供担保、未决诉讼、重组义务产生的预计负债，应按确定的金额，借记“营业外支出”等科目，贷记本科目。由产品质量保证产生的预计负债，应按确定的金额，借记“销售费用”科目，贷记本科目。

由资产弃置义务产生的预计负债，应按确定的金额，借记“固定资产”或“油气资产”科目，贷记本科目。在固定资产或油气资产的使用寿命内，按计算确定各期应负担的利息费用，借记“财务费用”科目，贷记本科目。

（二）实际清偿或冲减的预计负债，借记本科目，贷记“银行存款”等科目。

（三）根据确凿证据需要对已确认的预计负债进行调整的，调整增加的预计负债，借记有关科目，贷记本科目；调整减少的预计负债做相反的会计分录。

四、本科目期末贷方余额，反映企业已确认尚未支付的预计负债。

参考资料：

百度百科-短期借款

百度百科-应付账款

百度百科-预计负债

百度百科-预付账款

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 dollar1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AP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 account①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AR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 19781978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BD过次页BE 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BF余额承前Bias 偏差,偏向性bid①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BL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BR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call①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