最新詞典級(jí)會(huì)計(jì)英語(yǔ)詞匯大全_卷1.doc

最新詞典級(jí)會(huì)計(jì)英語(yǔ)詞匯大全 卷1.txt-一人行,必會(huì)發(fā)情二人行,必會(huì)激情三人行,必有奸情就不會(huì)被珍惜。真實(shí)的女孩不完美，完美的女孩不真實(shí)。得之坦然，失之淡然，順其自然，爭(zhēng)其必然。1AAA 美國(guó)會(huì)計(jì)學(xué)會(huì)2Abacus算盤雜志3abacus 算盤4Abandonment廢棄,報(bào)廢;委付5abandonment value 廢棄價(jià)值6abatement減免沖銷7ability to service debt 償債能力8abnormal cost 異常成本9abnormal spoilage 異常損耗10above par 超過(guò)票面價(jià)值11above the line線上項(xiàng)目12absolute amount 絕對(duì)數(shù),絕對(duì)金額13absolute endorsement 絕對(duì)背書14absolute insolvency 絕對(duì)無(wú)力償付15absolute priority 絕對(duì)優(yōu)先求償權(quán)16absolute value 絕對(duì)值17absorb 攤配,轉(zhuǎn)并18absorption account 攤配賬戶,轉(zhuǎn)并賬戶19absorption costing 攤配成本計(jì)算法20abstract 摘要表21abuse 濫用職權(quán)22abuse of tax shelter 濫用避稅項(xiàng)目23ACCA特許公認(rèn)會(huì)計(jì)師公會(huì)24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折舊法,快速折舊法26acceleration clause 加速償付條款,提前償付條款27acceptance承兌已承兌票據(jù)驗(yàn)收28acceptance bill 承兌票據(jù)29acceptance register 承兌票據(jù)登記簿30acceptance sampling驗(yàn)收抽樣31access time 存取時(shí)間32accommodation 融通33accommodation bill 融通票據(jù)34accommodation endorsement 融通背書35account賬戶,會(huì)計(jì)科目賬簿,報(bào)表賬目,賬項(xiàng)記賬36accountability 經(jīng)營(yíng)責(zé)任,會(huì)計(jì)責(zé)任37accountability unit 責(zé)任單位38Accountancy 會(huì)計(jì)雜志39accountancy 會(huì)計(jì)40accountant 會(huì)計(jì)員,會(huì)計(jì)師41accountant general 會(huì)計(jì)主任,總會(huì)計(jì)42accounting in charge 主管會(huì)計(jì)師43accountant,s legal liability 會(huì)計(jì)師的法律責(zé)任44accountant,s report 會(huì)計(jì)師報(bào)告45accountant,s responsibility 會(huì)計(jì)師職責(zé)46account form 賬戶式,賬式47accounting會(huì)計(jì)會(huì)計(jì)學(xué)48accounting assumption 會(huì)計(jì)假定,會(huì)計(jì)假設(shè)49accounting basis 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法50accounting changes 會(huì)計(jì)變更51accounting concept 會(huì)計(jì)概念52accounting control 會(huì)計(jì)控制53accounting convention 會(huì)計(jì)常規(guī),會(huì)計(jì)慣例54accounting corporation 會(huì)計(jì)公司55accounting cycle 會(huì)計(jì)循環(huán)56accounting data 會(huì)計(jì)數(shù)據(jù)57accounting doctrine 會(huì)計(jì)信條58accounting document 會(huì)計(jì)憑證59accounting elements 會(huì)計(jì)要素60accounting entity 會(huì)計(jì)主體,會(huì)計(jì)個(gè)體61accounting entry 會(huì)計(jì)分錄62accounting equation 會(huì)計(jì)等式63accounting event 會(huì)計(jì)事項(xiàng)64accounting exposure 會(huì)計(jì)暴露,會(huì)計(jì)暴露風(fēng)險(xiǎn)65accounting firm 會(huì)計(jì)事務(wù)所66Accounting Hall of Fame 會(huì)計(jì)名人堂67accounting harmonization 會(huì)計(jì)協(xié)調(diào)化68accounting identity 會(huì)計(jì)恒等式69accounting income 會(huì)計(jì)收益70accounting information 會(huì)計(jì)信息71accounting information system 會(huì)計(jì)信息系統(tǒng)72accounting internationalization 會(huì)計(jì)國(guó)際化73accounting journals 會(huì)計(jì)雜志74accounting legislation 會(huì)計(jì)法規(guī)75accounting manual 會(huì)計(jì)手冊(cè)76accounting objective 會(huì)計(jì)目標(biāo)77accounting period 會(huì)計(jì)期78accounting policies 會(huì)計(jì)政策79accounting postulate 會(huì)計(jì)假設(shè)80accounting practice 會(huì)計(jì)實(shí)務(wù)81accounting principle 會(huì)計(jì)原則82Accounting Principle Board 會(huì)計(jì)原則委員會(huì)83accounting procedures 會(huì)計(jì)程序84accounting profession 會(huì)計(jì)職業(yè),會(huì)計(jì)專業(yè)85accounting rate of return 會(huì)計(jì)收益率86accounting records 會(huì)計(jì)記錄,會(huì)計(jì)簿籍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 system會(huì)計(jì)制度會(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,否定意見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)211allotment分配,撥付分配數(shù),撥付數(shù)212allowance備抵折讓津貼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227amortization攤銷攤還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233analysis 分析234analyst分析師235analytical review 分析性檢查236annual audit 年度審計(jì)237annual closing 年度結(jié)賬238annual general meeting 年度股東大會(huì)239annualize 按年折算240annualized net present value 折算年度凈現(xiàn)值241annual report 年度報(bào)告242annuity 年金243annuity due期初年金244annuity in advance預(yù)付年金245annuity in arrears遲付年金246annuity method of depreciation 年金折舊法247antedate 填早日期248anticipation 預(yù)計(jì),預(yù)列249anti-dilution clause 防止稀釋條款250anti-pollution investment 消除污染投資251anti-profiteering tax 反暴利稅252anti-tax avoidance 反避稅253anti-trust legislation 反拖拉斯立法254A/P 應(yīng)付賬款255APB 會(huì)計(jì)原則委員會(huì)256APB Opinion 會(huì)計(jì)原則委員會(huì)意見書257Application申請(qǐng),申請(qǐng)書258applied overhead 已分配間接費(fèi)用259appraisal 估價(jià)260appraisal capital 評(píng)估資本261appraisal surplus 估價(jià)盈余262appraiser 估價(jià)員,估價(jià)師263appreciation 增值264appropriated retained earnings 已撥定留存收益,已指定用途留存收益265appropriation 撥款,指撥經(jīng)費(fèi)266appropriation account 撥款賬戶留存收益分配賬戶267appropriation budget撥款預(yù)算268approval 核定,審批269approved account 核定賬戶270approved bond 核定債券271A/R 應(yīng)收賬款272arbitrage 套利,套匯273arbitrage transaction 套利業(yè)務(wù),套匯業(yè)務(wù)274arbitration 仲裁,公斷275arithmetical error 算術(shù)誤差276arm,s-length price 正常價(jià)格,公正價(jià)格277arm,s-length transaction 一臂之隔交易,正常交易278ARR 會(huì)計(jì)收益率279arrears拖欠,欠款遲付280arrestment 財(cái)產(chǎn)扣押281Authur Anderson & Co. 約瑟?安德森會(huì)計(jì)師事務(wù)所,安達(dá)信會(huì)計(jì)師事務(wù)所282article 文件條文,合同條款283articles of incorporation公司章程284articles of partnership 合伙契約285articulate 環(huán)接286articulated concept 環(huán)接觀念287artificial intelligence 人工智能288ASB 審計(jì)準(zhǔn)則委員會(huì)289ASE美國(guó)股票交易所290Asian Development Bank 亞洲開發(fā)銀行291Asian dollar 亞洲美元292asking price 索價(jià),賣方報(bào)價(jià)293assessed value 估定價(jià)值294assessment估定,查定特別稅捐,特別攤派稅捐295asset 資產(chǎn)296asset cover 資產(chǎn)擔(dān)保,資產(chǎn)保證297asset depreciation range 資產(chǎn)折舊年限幅度298asset-liability view 資產(chǎn)負(fù)債觀念299asset quality 資產(chǎn)質(zhì)量300asset retirement 資產(chǎn)退役,資產(chǎn)報(bào)廢301asset revaluation 資產(chǎn)重估價(jià)302asset stripping 資產(chǎn)剝離,資產(chǎn)拆賣303asset structure 資產(chǎn)結(jié)構(gòu)304asset turnover 資產(chǎn)周轉(zhuǎn)率305asset valuation 資產(chǎn)計(jì)價(jià)306assignment of accounts receivable 應(yīng)收賬款轉(zhuǎn)讓307associated company 聯(lián)屬公司,附屬公司308Association of Government Accounting 政府會(huì)計(jì)師協(xié)會(huì)309assumed liability 承擔(dān)債務(wù),承付債務(wù)310AT 稅后311at cost 按成本312at par 按票面額,平價(jià)313at sight 見票兌付,即期兌付314attached account 被查封賬戶315attachment 扣押,查封316attest證明,驗(yàn)證317attestation 證明書,鑒定書318audit 審核,審計(jì)319auditability 可審核性320audit committee 審計(jì)委員會(huì)321audit coverage審計(jì)范圍322audited financial statement 審定財(cái)務(wù)報(bào)表,審定會(huì)計(jì)報(bào)表323audit evidence審計(jì)證據(jù),審計(jì)憑證324Audit Guides 審計(jì)指南325auditing審計(jì)審計(jì)學(xué)326auditing procedure 審計(jì)程序327auditing process審計(jì)過(guò)程328auditing standard 審計(jì)標(biāo)準(zhǔn),審計(jì)準(zhǔn)則329Auditing Standards Board審計(jì)準(zhǔn)則委員會(huì)330Auditor審計(jì)員,審計(jì)師331auditor general審計(jì)主任,總審計(jì)332auditor,s legal liability 審計(jì)師法律責(zé)任333auditor,s opinion 審計(jì)師意見書334auditor,s report 審計(jì)師報(bào)告,查賬報(bào)告335audit program 審計(jì)工作計(jì)劃336audit report 審計(jì)報(bào)告337audit risk 審計(jì)風(fēng)險(xiǎn)338audit sampling 審計(jì)抽樣339audit software 審計(jì)軟件340audit test審計(jì)抽查341audit trail審計(jì)脈絡(luò),審計(jì)線索342audit working paper 審計(jì)工作底稿343authorized capital stock 核定股本,法定股本344automated clearing house 自動(dòng)票據(jù)交換所345automated teller machine 自動(dòng)取款機(jī)346automatic transfer service 自動(dòng)轉(zhuǎn)賬服務(wù)347available asset 可用資產(chǎn)348available inventory 可用存貨349average balance 平均余額350average collection period 平均收款期351average cost平均成本352average-cost method 平均成本法353average inventory 平均存貨,平均庫(kù)存354average life 平均壽命,平均使用年限355average payment period (of accounts payable) 應(yīng)付賬款平均付款期356average rate of return 平均收益率357averages 股票價(jià)格平均指數(shù)358avoidable cost 可避免成本359back charge 欠費(fèi)費(fèi)用360back date 倒填日期,填早日期361backed bill 背書票據(jù)362back-end load后期負(fù)擔(dān)363backer票據(jù)擔(dān)保人財(cái)務(wù)支持人364backlog depreciation 欠提折舊365back order 欠交訂貨366back pay 欠付工資367back tax 欠交稅款368back-to-back credit 對(duì)開信用證369back-to-back loan對(duì)銷貸款370back wardation 倒價(jià)371backward integration 逆向合并372bad check 空頭支票373bad debt 呆賬,呆賬賬戶374bad debt account 呆賬賬戶375bad debt expense 呆賬費(fèi)用376bad debt ratio 呆賬比率377bad debt recovery 呆賬收回378bailment 寄銷,寄托379bailout 抽資380bailout period 投資返還期381balance余額平衡382balance budget 平衡預(yù)算383balance due 結(jié)欠余額384balance fund 平衡基金385balance of account 賬戶余額386balance of payment 國(guó)際收支差額387balance of retained earnings 留存收益余額388balance sheet 資產(chǎn)負(fù)債表389balance sheet account 資產(chǎn)負(fù)債表賬戶390balance sheet analysis 資產(chǎn)負(fù)債表分析391balance sheet audit 資產(chǎn)負(fù)債表審計(jì)392balance sheet date 結(jié)賬日期393balance sheet ratio 資產(chǎn)負(fù)債表比率394balance sheet total 資產(chǎn)負(fù)債表總額395balloon payment 漂浮式付款396bank 銀行397bank(er,s) acceptance 銀行承兌,銀行承兌匯票398bank balance 銀行存款余額399bankbook 存折400bank charge 銀行手續(xù)費(fèi)401bank checking account 銀行支票賬戶,銀行活期存款賬戶402bank confirmation 銀行證明信函403bank credit銀行信用,銀行信貸404bank custody 銀行保險(xiǎn)庫(kù)405bank draft銀行匯票406banker銀行家銀行407bank failure 銀行倒閉408bank loan 銀行貸款409bank overdraft銀行透支410bank reconciliation statement銀行對(duì)賬單,銀行存款調(diào)節(jié)表411bank reference銀行征信信函412bank run 銀行擠兌413bankruptcy 破產(chǎn)414bankruptcy act 破產(chǎn)法415bankruptcy cost 破產(chǎn)成本416bankruptcy court 破產(chǎn)法院417bankruptcy prediction破產(chǎn)判斷418Bankruptcy Reform Act of 1978 1978年破產(chǎn)改革法419bank transfer 銀行匯兌業(yè)務(wù),銀行轉(zhuǎn)賬業(yè)務(wù)420bargain合同,談判廉價(jià)貨421bargain money定金422bargain purchase option承租人優(yōu)先購(gòu)置權(quán)423bargain renewed option承租人優(yōu)先續(xù)租權(quán)424bargain sale 廉價(jià)銷售425barometers 經(jīng)濟(jì)晴雨表,經(jīng)濟(jì)指標(biāo)426barometers stock晴雨表股票427barter 以貨易貨428barter transaction 易貨業(yè)務(wù)429base 基數(shù)430base period 基期431base price 基價(jià)432base rate 基礎(chǔ)利率433base stock 基礎(chǔ)存量434BASIC 基礎(chǔ)語(yǔ)言435basic earnings per share 每股基礎(chǔ)收益436basis 基準(zhǔn)437basis of accounting 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)方法438basis of taxation 計(jì)稅基準(zhǔn)439basis point 基點(diǎn)440basket purchase 整套采購(gòu),總價(jià)采購(gòu)441batch costing 分批成本計(jì)算法442batch processing 分批處理,分批數(shù)據(jù)處理443B/D 過(guò)次頁(yè)444B/E匯票445BE analysis 損益分界分析,保本分析446bear承擔(dān),負(fù)擔(dān)賣空者,空頭447bearer 持票人448bearer bond 不記名債券449bearer draft 不記名匯票450bear interest 附息,負(fù)擔(dān)利息451bear market 熊市,下跌行情452bear squeeze 榨空頭453beating the market 戰(zhàn)勝股市454before-separation cost 分離前成本455before-tax income稅前收益456Beginners All-purpose Symbolic Instruction Code 基礎(chǔ)語(yǔ)言,初學(xué)者通用符號(hào)指令語(yǔ)言457beginning balance 期初余額458beginning inventory 期初存貨459bellwether security 領(lǐng)頭證券,龍頭證券460below par 低于票面價(jià)值461below the line 線下項(xiàng)目462beneficial interest受益人權(quán)益463beneficial owner 受益權(quán)人464beneficiary 受益人,受款人,受賠人465benefit效益,利益福利金,津貼466benefit-cost analysis 效益成本分析467benefit-cost ratio 效益成本比率468benefit fund 福利基金469benefit in kind 實(shí)物福利470benefit system 職工福利制度471best-efforts agreement 證券盡力推銷協(xié)議472beta coefficient 貝塔系數(shù)473beta risk 貝塔風(fēng)險(xiǎn),第二種類型誤差474betterment 改造投資,改造工程投資475B/F 余額承前476Bias偏差,偏向性477bid 買價(jià)投標(biāo)478bid bond 投標(biāo)保證金479bid price買方出價(jià),買價(jià)投標(biāo)價(jià)格480big bath 巨額沖銷481Big Board 大證券交易所482Big Five 五大會(huì)計(jì)師事務(wù)所483bill匯票,票據(jù)通知單,清單賬單,發(fā)貨票484billing 開發(fā)票,開賬單485billing clerk 開票員486bill of entry 報(bào)關(guān)單487bill of exchange 匯票488bill of lading 提貨單,提單489bill of materials 用料單490bill of sales 銷貨清單,賣據(jù)491bills payable 應(yīng)付票據(jù)492bills receivable 應(yīng)收票據(jù)493B/L 提貨單494black market 黑市495black money 黑錢496blank bill of lading 不記名提貨單497blank check 空白支票498blank endorsement 不記名背書499blanket mortgage 總括抵押500blanket order 總括訂貨單501blanket price 總括價(jià)格502blind entry 失實(shí)分錄,未加說(shuō)明的分錄503blind purchase 盲目采購(gòu)504blue-chip 藍(lán)籌碼股票,熱門股票505blue-sky laws 藍(lán)天法,股票發(fā)行控制法506board chairman 董事長(zhǎng)507board minutes 董事會(huì)會(huì)議記錄508board of directors 董事會(huì)509board of trade 同業(yè)公會(huì),商會(huì)510bond債券保證書,保證金忠誠(chéng)保證511bond conversion 債券兌換512bond discount債券折價(jià)513bonded goods 保稅貨物514bonded warehouse 保稅倉(cāng)庫(kù)515bond financing 債券籌資516bondholder 債券持有人517bond indenture 債券信托契約,債券契約518bonding company 忠誠(chéng)擔(dān)保公司519bond issue cost 債券發(fā)行成本520bond premium 債券溢價(jià)521bond rating 評(píng)定債券等級(jí)522bonds outstanding流通在外債券,未償付債券523bonds payable 應(yīng)付公司債券524bond yield 債券收益率525bonus 獎(jiǎng)金,紅利526bonus issue 發(fā)行紅利股527book賬簿賬面的記賬528book audit 賬簿審計(jì)529book balance 賬面余額530book inventory 賬面存貨,賬面盤存531bookkeeper簿記員,記賬員532bookkeeping簿記,記賬簿記學(xué)533book of final entry 終結(jié)分錄賬簿534book of orginal entry 原始分錄賬簿535book profit 賬面利潤(rùn),賬面盈利536book rate of return 賬面收益率537books of accounts 賬簿538book value 賬面價(jià)值539book value per share 每股賬面價(jià)值540boot 補(bǔ)價(jià)541borrowing 借貸,借款542borrowing power借款能力543bottom line 損益表底線,最終財(cái)務(wù)成果544B/R 應(yīng)收票據(jù)545branch 分支機(jī)構(gòu),分店546branch accounting 分支機(jī)構(gòu)會(huì)計(jì),分店會(huì)計(jì)547branch current account 分支機(jī)構(gòu)往來(lái)賬戶,分店往來(lái)賬戶548branch ledger 分支機(jī)構(gòu)分類賬549brand name 牌號(hào)名稱,商標(biāo)名稱550breach of contract 違約,違反合同551breach of trust 違反信托552breakdown 分解,按細(xì)目分類553break-even analysis 損益分界分析,損益平衡分析554break-even chart 損益分界圖表,損益平衡圖表555break-even point 損益分界點(diǎn),損益平衡點(diǎn)556break-up value 拆賣價(jià)值557bribes and kickbacks 賄賂和回扣558bridging loan 過(guò)渡性貸款559British Accounting Association 英國(guó)會(huì)計(jì)學(xué)會(huì)560broker 經(jīng)紀(jì)人561brokerage 經(jīng)紀(jì)人傭金562brought down 入次頁(yè),過(guò)次頁(yè)563brought forward 承前頁(yè)564budget 預(yù)算565budgetary control 預(yù)算控制566budget decision 預(yù)算決策567bugeting 預(yù)算編制568budget management 預(yù)算管理569budget variance 預(yù)算差異570buffer stock 保險(xiǎn)庫(kù)存,緩沖存貨571bull買空買空者,多頭572bullion 金銀塊,金銀條573bull market 牛市,漲市574burden 間接費(fèi)用575burden rate 間接費(fèi)用率576business商業(yè),工商業(yè)企業(yè)經(jīng)營(yíng),營(yíng)業(yè)577business accounting 企業(yè)會(huì)計(jì)578business barometer 工商業(yè)指標(biāo)579business combination 企業(yè)合并580business cycle 商業(yè)周期,商業(yè)循環(huán)581business environment 企業(yè)環(huán)境582business failure 經(jīng)營(yíng)失敗583business income 企業(yè)收益,營(yíng)業(yè)收益584business risk 經(jīng)營(yíng)風(fēng)險(xiǎn),營(yíng)業(yè)風(fēng)險(xiǎn)585business segment 企業(yè)分部586business transaction 企業(yè)交易,營(yíng)業(yè)業(yè)務(wù)587business trust 企業(yè)經(jīng)營(yíng)信托588buy and hold decision 購(gòu)入和持存決策589buyer,s credit 買方信貸590buying expense 進(jìn)貨費(fèi)用591buyout 收購(gòu)股權(quán),收購(gòu)控制股權(quán)592buy over 收買,賄賂593bylaws 公司章程細(xì)則594by-product 副產(chǎn)品595CA 特許會(huì)計(jì)師596cable transfer 電匯597calculation 計(jì)算598calculator 計(jì)算器599calendar year 日歷年度600call 期前償還,期前兌回催交股款買方期權(quán)601callable bond 可提前兌回債券602callable preferred stock 可提前兌回優(yōu)先股603call loan 活期拆放貸款604call option 股票購(gòu)買期權(quán)605call premium 提前兌回溢價(jià)606call price 提前兌回價(jià)格607call provision 提前兌回條款608cancelable lease 可取消租約609cancelled check 注銷支票610C & F 貨價(jià)加運(yùn)費(fèi)611C & I 貨價(jià)加保險(xiǎn)費(fèi)612capacity生產(chǎn)能力償債能力613capacity cost 生產(chǎn)能力成本,經(jīng)營(yíng)能力成本614capacity to borrow 借款能力615capacity to contract 訂約能力,訂約資格616capital 資本金,資本617capital account 資本賬戶618capital addition 資本增置619capital allowance 資本減免620capital and liabilities ratio 資本負(fù)債比率621capital appreciation 資本升值622capital asset 資本性資產(chǎn)623capital asset pricing model 資本性資產(chǎn)