專業(yè)會計英語詞匯大全(精華)

1、AAA 美國會計學會Abacus算盤雜志abacus 算盤骯Abandonment半拜廢棄,報廢;委付案abandonment v背alue 般稗廢棄價值俺abatement敖斑啊減免柏敖?jīng)_銷班ability to se啊rvice debt 柏藹償債能力笆abnormal cost哎 巴敗異常成本哀abnormal spoi扮lage 背傲異常損耗絆above par 皚案超過票面價值拌above the lin按e頒懊線上項目版absolute amou斑nt 拔爸絕對數(shù),絕對金額鞍absolute endo搬r敗sement 熬盎絕對背書稗absolute inso奧lvency 瓣扳絕

2、對無力償付壩absolute prio般rity 班皚絕對優(yōu)先求償權(quán)愛absolute valu八e 般凹絕對值敖absorb 扮昂攤配,轉(zhuǎn)并疤absorption ac柏count 奧絆攤配賬戶,轉(zhuǎn)并賬戶頒absorption co瓣sting 凹拌攤配成本計算法abstract 摘要表abuse 濫用職權(quán)爸abuse of tax 白shelter 扮拜濫用避稅項目爸ACCA般盎特許公認會計師公會百accelerated c版ost recov拜ery system 啊奧加速成本收回制度叭accelerated d背epreciation m藹ethod 巴扒加速折舊法,快速折舊法擺acc

3、eleration 阿clause 哀昂加速償付條款,提前償付條岸款氨acceptance白瓣伴承兌懊白已承兌票據(jù)敖佰驗收哀acceptance bi伴ll 板瓣承兌票據(jù)藹acceptance re奧gister 扮罷承兌票據(jù)登記簿傲acceptance sa白mpling搬吧驗收抽樣澳access time 奧八存取時間案accommodation襖 版隘融通般accommodation阿 壩bill 挨擺融通票據(jù)昂accommodation礙 endorsement 挨扳融通背書拌account傲搬阿般賬戶,會計科目搬敗賬簿,報表拜瓣賬目,賬項拌背記賬拜accountabilit熬y 巴俺

4、經(jīng)營責任,會計責任鞍accountabilit耙y unit 傲笆責任單位吧Accountancy 瓣骯會計雜志耙accountancy 吧拔會計案accountant 礙邦會計員,會計師耙accountant ge暗neral 唉般會計主任,總會計把accounting in艾 charge 癌佰主管會計師靶accou擺ntant,s legal爸 liability 半扮會計師的法律責任吧accountant,s芭 report 翱懊會計師報告叭accountant,s版 responsibili爸ty 礙唉會計師職責板account form 氨懊賬戶式,賬式矮accounting傲盎扒

5、會計傲頒會計學隘accounting as八sumption 霸稗會計假定,會計假設(shè)吧accounting ba胺sis 礙佰會計基準,會計基本方法壩accounting ch礙anges 俺芭會計變更擺accounting co捌ncept 辦扒會計概念啊accounting co癌ntrol 矮扒會計控制懊accounting co叭nvention 搬巴會計常規(guī),會計慣例稗accounting co挨rporation 壩盎會計公司岸accounting cy爸cle 柏扮會計循環(huán)唉accounting da拌ta 班捌會計數(shù)據(jù)骯accounting do霸ctrine 按哎會計信條懊a

6、ccounting do柏cument 拔安會計憑證岸accounting el辦ements 版百會計要素凹accounting en瓣tity 矮翱會計主體,會計個體邦accounti拔ng entry 傲俺會計分錄癌accounting eq頒uation 癌礙會計等式稗accounting ev耙ent 笆藹會計事項白accounting ex礙posure 扮拔會計暴露,會計暴露風險按accounting fi爸rm 襖哎會計事務所Accounting Ha斑ll of Fame 搬叭會計名人堂捌accounting ha擺rmonization 哎癌會計協(xié)調(diào)化拜accounting

7、 id襖entity 稗柏會計恒等式唉accounting in挨come 昂稗會計收益辦accounting in瓣formation 半安會計信息辦accounting in百formation sys隘tem 八襖會計信息系統(tǒng)暗accounting in百ternationaliz般ation 版半會計國際化白accounting jo捌urnals 背安會計雜志跋accounting le耙gislation 懊頒會計法規(guī)熬accounting ma翱nual 癌板會計手冊版accounting ob藹jective 凹傲會計目標皚accounting pe般riod 按會計期擺acc

8、ounting po扒licies 矮芭會計政策挨accounting po哀st耙ulate 絆頒會計假設(shè)稗accounting pr扮actice 隘隘會計實務案accounting pr傲inciple 巴懊會計原則壩Accounting Pr芭inciple Board耙 捌皚會計原則委員會阿accounting pr拔ocedures 搬唉會計程序唉accounting pr跋ofession 般矮會計職業(yè),會計專業(yè)把accounting rate of return 耙辦會計收益率敗accounting re叭cords 哀班會計記錄,會計簿籍八Accounting Re搬view

9、 拌般會計評論靶a叭ccounting rul瓣es 白疤會計規(guī)則跋Accounting Se擺ries Release 斑背會計公告文件霸accounting se安rvice 斑拌會計服務礙accounting so白ftware 哎般會計軟件叭accounting st斑andard 般扳會計標準,會計準則愛accounting st拌andardization拔 按邦會計標準化岸Accounting St疤andards Board伴 捌壩會計準則委員會(英)襖Accounting St皚andards Commi瓣ttee 搬跋會計準則委員會(英)叭accounting sy版ste

10、m挨艾奧會計制度唉扮會計系統(tǒng)邦accounting te斑chnique 頒挨會計技術(shù)靶accounting th扳eory 埃邦會計理論挨accounting tr阿ansaction 哎啊會計業(yè)務,會計賬務懊Accounting Tr把end and Techn敖iques 澳拔會計趨勢和會計技術(shù)挨accounting un搬it 骯敖會計單位擺accounting va傲luation 氨壩會計計價哀accounting ye班ar 罷佰會計年度佰accounts 白傲會計賬簿,會計報表佰account sales鞍 扒壩承銷清單,承銷報告單澳accounts paya罷ble 鞍藹應付

11、賬款笆accounts rece暗ivable 辦皚應收賬款八accounts rece絆ivable aging 笆schedule 版班應收賬款賬齡分析表唉accounts rece敗ivable assign班ed 芭已轉(zhuǎn)讓應收賬款按accounts rece熬ivable collec霸tion period傲澳應收賬款收款期把accounts rece吧ivable discou阿nted 熬按已貼現(xiàn)應收賬款耙accounts按 receivable f皚inancing 奧胺應收賬款籌資,應收賬款融翱資百accounts rece版ivable manage柏ment 俺叭應收賬款

12、管理氨accounts rece頒ivable turnov耙er 白熬應收賬款周轉(zhuǎn)率,應收賬款皚周轉(zhuǎn)次數(shù)accretion 增殖拌accrual basis傲 accounting 耙岸應計制會計,權(quán)責發(fā)生制會百計斑accrued asset埃 拔應計資產(chǎn)傲accrued expen絆se 拜皚應計費用罷accrued liabi懊lity 哀哀應計負債懊accrued芭 revenue 吧艾應計收入拜accumulated d邦epreciation 伴擺累計折舊敖accumulated d敖ividend 版皚累計股利襖accumulated e敗arnings tax 絆埃累積盈余稅,

13、累積收益稅拜accumulation 罷埃累積,累計胺acid test rat扒io 鞍扮酸性試驗比率八acquired comp芭any 唉頒被盤購公司,被兼并公司胺acquisition 胺敗購置,盤購擺acquisition a爸ccounting 壩班盤購會計斑acquisition c襖ost 癌疤購置成本罷acquisition d罷ecision 敖購置決策白acquisition e氨xcess 矮班盤購超支巴acquisition s啊urplus 矮敗盤購盈余疤across-the-bo昂ard 奧翱全面調(diào)整ACT 預交公司稅act 法案,法規(guī)俺action 罷芭起訴,訴

14、訟熬active accoun暗t 熬把活動賬戶哀active assets扳 捌俺活動資產(chǎn)昂activity 柏擺業(yè)務活動,作業(yè)按activity acco啊unt 霸奧作業(yè)賬戶八activity acco俺unting 襖爸作業(yè)會計翱activity rati霸o 礙柏業(yè)務活動比率佰activity vari佰ance 襖百業(yè)務活動量差異藹act of bankru骯ptcy 翱伴破產(chǎn)法斑act of compan扮y 扮暗公司法背act of God 佰奧天災,不可抗力挨actual capita背l 鞍奧實際資本懊actual value 背叭實際價值巴actual wage 敖擺實際

15、工資瓣added value 敗矮增值唉added value s邦tatement 瓣骯增值表背added value t巴ax 背邦增值稅伴addition 敗叭增置,擴建哎additional de拔preciation 傲百附加折舊,補提折舊半additional pa般id-in capital俺 稗八附加實繳資本百additional ta凹x 扳傲附加稅胺adequate disc傲losure 礙藹充分披露稗adjunct accou隘nt 翱白附加賬戶盎adjustable-ra搬t(yī)e bond 襖壩可調(diào)整利率債券隘adjusted gros澳s income 搬搬調(diào)整后收益

16、總額,調(diào)整后所瓣得總額唉adjusted tria澳l balance 瓣啊調(diào)整后試算表熬adjusting ent奧ry 哀凹調(diào)整分錄盎adjustment 靶鞍調(diào)整叭adjustment ac笆count 扳骯調(diào)整賬戶扳adjustment bo絆nd 暗拔調(diào)整債券藹administrativ案e accounting 胺跋行政管理會計阿administrativ哀e budget 矮拔行政管理預算絆administrativ耙e expense佰稗行政管理費用ADR 資產(chǎn)折舊年限幅度傲ad valorem ta敗x 襖奧從價稅壩advance 伴拌預付款,墊付款伴advance corp

17、o背ration tax 唉斑預交公司稅扳adv捌ances from cu板stomers 斑扒預收客戶款罷advance to su拜ppliers 骯版預付貨款版adventure 板投機經(jīng)營,短期經(jīng)營扮adverse opini搬on 百伴反面意見,否定意見霸adverse varia哎nce 暗辦不利差異,逆差伴advisory serv霸ices跋霸咨詢服務把affiliated co藹mpany 唉瓣聯(lián)營公司隘affiliation 耙爸聯(lián)營盎after closing扳 trial balanc熬e 靶敗結(jié)賬后試算表岸after cost 罷擺售后成本邦after date 芭

18、艾出票后兌付懊after sight 皚絆見票后兌付after-tax 稅后AGA 政府會計師聯(lián)合會皚age 柏頒壽命,賬齡,資產(chǎn)使用年限笆笆age allowance柏阿年齡減免岸age analysis 凹阿賬齡分析辦agency 艾伴代理,代理關(guān)系百agency commis拜sion 敗巴代理傭金白agency fund 埃哀代管基金疤agenda 岸按議事日程,備忘錄愛agent 捌拌代理商,代理人隘aggregate bal伴ance sheet 胺合并資產(chǎn)負債表襖aggrega扒te income sta巴tement 耙爸合并損益表罷AGI 吧奧調(diào)整后收益總額,調(diào)整后所安得總額

19、癌aging of acco按unts receivab佰le罷半應收賬款賬齡分析皚aging schedul稗e 鞍瓣賬齡表agio 貼水,折價拜agiotage 翱笆匯兌業(yè)務,兌換業(yè)務AGM 年度股東大會agreement 協(xié)議隘agreement of 傲partnership 瓣扮合伙協(xié)議班AICPA 骯按美國注冊公共會計師協(xié)會AIS 會計信息系統(tǒng)笆all capital e奧arnings rate 板耙資本總額收益率靶all-inclusive胺 income conce靶pt 礙癌總括收益概念八allocation 愛芭分攤,分配癌allocation cr懊iteria鞍盎分配

20、標準襖allotment胺背澳埃分配,撥付笆阿分配數(shù),撥付數(shù)骯allowance艾百班備抵懊笆折讓扒隘津貼拌allowance for壩 bad debts 瓣艾呆賬備抵皚allowance for壩 depreciation艾 笆班折舊備抵賬戶昂allowance met靶hod 壩吧備抵法扳all-purpose f澳inancial stat拔ement 挨通用財務報表,通用會計報半表版alpha risk 安爸阿爾法風險,第一種審計風襖險俺altered check捌 凹扳涂改支票跋alternative a搬ccounting met佰hods 跋?？蛇x擇性會計方法把alternat

21、ive p埃roposals 礙芭替代方案,備選方案霸amalgamation 骯百企業(yè)合并半American Acco半unting Associ扮ation 版靶美國會計學會捌American depo叭sitory receip暗ts 唉白美國銀行證券存單,美國銀敖行證券托存收據(jù)哎American Inst瓣itute of Cert壩ified Public 敗Accountants 扮凹美國注冊會計師協(xié)會,美國板注冊公共會計師協(xié)會胺American opti盎on 疤扳美式期權(quán)百American Stoc敖k Exchange 挨癌美國股票交易所凹amortization翱拌礙攤銷艾

22、哎攤還笆amortized cos安t 搬暗攤余成本半amount 案斑金額,合計背amount differ襖 爸捌金額不符版amount due 癌疤到期金額八amount of 1 d百ollar 柏芭1元的本利和analysis 分析analyst分析師拜analytical re拌view 疤藹分析性檢查稗annual audit 昂昂年度審計案annual closin俺g 跋頒年度結(jié)賬癌annual genera敖l meeting 瓣八年度股東大會疤annualize 把矮按年折算矮annualized ne壩t present val板ue 俺爸折算年度凈現(xiàn)值案annual

23、report半 扮敖年度報告annuity 年金扒annuity due辦拔期初年金壩annuity in ad澳vance敖按預付年金吧annuity in ar澳rears般斑遲付年金百annuity metho辦d of deprecia拜tion 伴叭年金折舊法矮antedate 愛百填早日期懊anticipation 壩捌預計,預列埃anti-dilution瓣 clause 岸邦防止稀釋條款奧anti-pollutio叭n investment 爸扒消除污染投資阿anti-profitee翱ring tax 版疤反暴利稅背anti-tax avoi皚dance 拌氨反避稅跋anti

24、-trust le案gislation 皚辦反拖拉斯立法A/P 應付賬款APB 會計原則委員會皚APB Opinion 白岸會計原則委員會意見書扒Application拜哎申請,申請書隘applied overh奧ead 瓣伴已分配間接費用appraisal 估價矮appraisal cap爸ital 芭敗評估資本盎appraisal sur盎plus 安邦估價盈余案appraiser 絆絆估價員,估價師壩appreciation 伴奧增值擺appropriated 把retained earn挨ings 疤扮已撥定留存收益,已指定用癌途留存收益哎appropriation隘 挨俺撥款,指撥經(jīng)

25、費拔approp稗r(nóng)iation accou啊nt 岸版隘撥款賬戶案礙留存收益分配賬戶半appropriation矮 budget敖撥款預算瓣approval 哀凹核定,審批矮approved acco把unt 罷扮核定賬戶斑approved bond板 胺盎核定債券A/R 應收賬款版arbitrage 辦捌套利,套匯百arbitrage tra骯nsaction 板半套利業(yè)務,套匯業(yè)務岸arbitration 百絆仲裁,公斷挨arithmetical 白error 邦耙算術(shù)誤差鞍arm,s-length絆 price 哎捌正常價格,公正價格隘arm,s-length吧 transaction

26、 巴奧擺一臂之隔交易,正常交易ARR 會計收益率伴arrears耙唉擺矮拖欠,欠款捌疤遲付案arrestment 稗頒財產(chǎn)扣押暗A(chǔ)uthur Anders伴on & Co. 唉襖約瑟瓣百安德森會計師事務所,安達信笆會計師事務所奧article 襖案文件條文,合同條款按articles of i癌ncorporation佰罷公司章程隘articles of p巴artnership 鞍頒合伙契約澳articulate 拔艾環(huán)接盎articulated c稗oncept 絆安環(huán)接觀念霸artificial in靶telligence 佰芭人工智能ASB 審計準則委員會ASE美國股票交易所板Asia

27、n Develop奧ment Bank 搬凹亞洲開發(fā)銀行盎Asian dollar 愛爸亞洲美元扮asking price 罷疤索價,賣方報價愛assessed valu藹e 捌胺估定價值扮assessment扮拌敖搬估定,查定笆皚特別稅捐,特別攤派稅捐asset 資產(chǎn)百asset cover 擺唉資產(chǎn)擔保,資產(chǎn)保證拜asset depreci案ation range 板氨資產(chǎn)折舊年限幅度罷asset-liabili爸ty view 愛把資產(chǎn)唉艾負債觀念扮asset quality俺 把挨資產(chǎn)質(zhì)量霸asset retirem笆ent 唉澳資產(chǎn)退役,資產(chǎn)報廢癌asset revalua板tion

28、 案拌資產(chǎn)重估價按asset strippi版ng 哎盎資產(chǎn)剝離,資產(chǎn)拆賣百asset structu頒re 皚八資產(chǎn)結(jié)構(gòu)擺asset turnove哀r 胺稗資產(chǎn)周轉(zhuǎn)率拔asset valuati扮on 扳罷資產(chǎn)計價班assignment of癌 accounts rec胺eivable 靶傲應收賬款轉(zhuǎn)讓案associ扒ated company 藹捌聯(lián)屬公司,附屬公司俺Association o敖f Government 扳Accounting 瓣半政府會計師協(xié)會癌assumed liabi頒lity 懊愛承擔債務,承付債務AT 稅后at cost 按成本拌at par 按八按票面額,平價吧

29、at sight 疤拌見票兌付,即期兌付稗attached acco拌unt 絆盎被查封賬戶俺attachment 吧笆扣押,查封絆attest鞍耙證明,驗證阿attestation 骯按證明書,鑒定書板audit 骯拜審核,審計絆auditability 翱半可審核性敖audit committ埃ee 隘靶審計委員會扮audit coverag罷e癌八審計范圍哎audited finan吧cial statemen白t 霸案審定財務報表,審定會計報巴表跋audit evidenc頒e斑稗審計證據(jù),審計憑證班Audit Guides 邦敖審計指南版auditing傲壩審計案百審計學爸audit

30、ing proc班edure 皚奧審計程序辦auditing proc辦ess笆骯審計過程敖auditing stan把dard 骯盎審計標準,審計準則盎Au爸diting Standa壩rds Board版罷審計準則委員會敗Auditor岸巴審計員,審計師捌auditor gener邦al按按審計主任,總審計拌auditor,s le愛gal liability傲 跋胺審計師法律責任疤auditor,s op辦inion 襖扮審計師意見書拜auditor,s re班port 按按審計師報告,查賬報告巴audit program愛 盎耙審計工作計劃扒audit report 懊藹審計報告百au

31、dit risk 安俺審計風險邦audit samplin埃g 礙癌審計抽樣耙aud暗it software 矮哀審計軟件盎audit test藹愛審計抽查癌audit trail佰襖審計脈絡,審計線索伴audit working芭 paper 挨斑審計工作底稿耙authorized ca傲pital stock 扳罷核定股本,法定股本安automated cle擺aring house 瓣般自動票據(jù)交換所扳automated tel矮ler machine 隘癌自動取款機骯automatic tra版nsfer service唉 俺叭自動轉(zhuǎn)賬服務昂available ass伴et 版啊可用資

32、產(chǎn)唉available耙 inventory 案扳可用存貨把average balan俺ce 奧爸平均余額背average colle唉ction period 稗唉平均收款期襖average cost跋拔平均成本癌average-cost 盎method 扒案平均成本法唉average inven埃tory 板暗平均存貨,平均庫存耙average life 敖叭平均壽命,平均使用年限愛average payme斑nt period (of班 accounts pay板able) 昂皚應付賬款平均付款期八average rate 頒of return 跋疤平均收益率礙averages 疤班股票

33、價格平均指數(shù)挨avoidable cos耙t 扒叭可避免成本般back charge 唉奧欠費費用爸back date 罷瓣倒填日期,填早日期爸backed bill 般跋背書票據(jù)捌back-end load罷拜后期負擔昂backer哎擺矮票據(jù)擔保人安班財務支持人背backlog depre岸ciation 敗伴欠提折舊back order 懊拌欠交訂貨吧back pay 版敗欠付工資把back tax 愛半欠交稅款霸back-to-back 背credit 按稗對開信用證澳back-to-back 百loan笆奧對銷貸款癌back wardatio絆n 胺罷倒價哎backward inte藹

34、gration 扮奧逆向合并般bad check 爸骯空頭支票拔bad debt 愛癌呆賬,呆賬賬戶愛bad debt acco懊unt 稗版呆賬賬戶搬bad debt expe瓣nse 半傲呆賬費用艾bad debt rati吧o 伴哀呆賬比率跋bad debt reco搬very 安拌呆賬收回凹bailment 氨百寄銷,寄托bailout 抽資骯bailout perio捌d 暗扮投資返還期巴balance柏版疤余額扒版平衡澳bal哎ance budget 癌般平衡預算氨balance due 熬鞍結(jié)欠余額藹balance fund 暗安平衡基金氨balance of ac板count

35、八稗賬戶余額balance of pa岸yment 把哎國際收支差額耙balance of re絆tained earnin佰gs 按拌留存收益余額傲balance sheet昂 案稗資產(chǎn)負債表板balance sheet柏 account 巴捌資產(chǎn)負債表賬戶按balance sheet按 analysis 俺唉資產(chǎn)負債表分析柏balance sheet百 audit 澳搬資產(chǎn)負債表審計芭balance sheet熬 date 靶板結(jié)賬日期襖balance sheet凹 ratio 跋皚資產(chǎn)負債表比率安balance sheet岸 total 按暗資產(chǎn)負債表總額扳balloon payme澳n

36、t 邦疤漂浮式付款bank 銀行艾bank(er,s) a案cceptance 扒版銀行承兌,銀行承兌匯票敗bank balance 邦扮銀行存款余額bankbook 存折暗bank charge 拔罷銀行手續(xù)費暗bank checking邦 account 把骯銀行支票賬戶,銀行活期存百款賬戶挨bank co骯nfirmation 巴礙銀行證明信函吧bank credit熬霸銀行信用,銀行信貸辦bank custody 隘八銀行保險庫安bank draft艾半銀行匯票奧banker斑皚骯銀行家捌案銀行礙bank failure 昂熬銀行倒閉扮bank loan 扳巴銀行貸款頒bank ove

37、rdraf拌t百板銀行透支癌bank reconciliation statem案ent斑挨銀行對賬單,銀行存款調(diào)節(jié)版表搬bank referenc半e按罷銀行征信信函絆bank run 熬芭銀行擠兌辦bankruptcy 氨癌破產(chǎn)皚bankruptcy ac敖t 笆般破產(chǎn)法鞍bankruptcy co八st 耙辦破產(chǎn)成本bankruptcy court 半靶破產(chǎn)法院罷bankruptcy pr斑ediction愛叭破產(chǎn)判斷艾Bankruptcy Re伴form Act of 1骯978 柏耙1978年破產(chǎn)改革法唉bank transfer扳 隘俺銀行匯兌業(yè)務,銀行轉(zhuǎn)賬業(yè)頒務敖bargain挨

38、熬啊邦合同,談判背礙廉價貨盎bargain money挨版定金暗bargain purch拌ase option搬凹承租人優(yōu)先購置權(quán)哎bargain renew百ed option靶笆承租人優(yōu)先續(xù)租權(quán)拜bargain sale 罷藹廉價銷售班barometers 阿稗經(jīng)濟晴雨表,經(jīng)濟指標骯barometers st班ock岸敗晴雨表股票barter 以貨易貨隘barter transa案ction 搬易貨業(yè)務base 基數(shù)芭base period 扮胺基期靶base price 安疤基價霸base rate 絆拔基礎(chǔ)利率芭base stock 藹耙基礎(chǔ)存量BASIC 基礎(chǔ)語言哎basic earning班s per share 扳骯每