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auditoffinancialstatementsagreed-uponprocedureshighlevelsofassurancepilation編制8.reliability可靠性9.relevanceprofessionalskepticismobjectivityprofessionalcompetenceauditengagementletterrecurringaudit change theexistingCPA現(xiàn)任會(huì)計(jì)thesuccessorCPA后任會(huì)計(jì)theprecedingCPA前任會(huì)計(jì)issuetheauditreportexperttheboardofdirectorsknowledgeoftheentitysbusiness了解被審計(jì)單assessmaterialmisstatementrisks險(xiǎn)deteminethenaturetimingandextentoftheauditprocedures確定審計(jì)程序的性質(zhì)、時(shí)間和范圍ageneralknowledgeof況amoreknowledgeofminutesofmeeting會(huì)議紀(jì)要31.businessrisks經(jīng)營(yíng)風(fēng)險(xiǎn) 33.accountingestimate會(huì)計(jì)估計(jì)managementrepresentations管理層goingconcernassumptionauditn審計(jì)計(jì)significantauditareaserrorfraudmodifiedoradditionalprocedures

misappropriationof transactionswithoutsubstance虛假u(mài)nusualpressuresthe pliance存在違法行materialiyexceedthematerialitylevelapproachthematerialitylevelanacceptablylowleveltheoverallfinancialstatementlevelandinrelatedaccountbalancesandtransactionlevels財(cái)務(wù)報(bào)表層和相關(guān)賬戶、層misstatementsoromissionsaggregatesubsequenteventsadjustthefinancialstatementsperformadditionalauditprocedures實(shí)施追加的審auditriskdetectionriskinappropriateauditopinion不適當(dāng)?shù)膶徲?jì)意見(jiàn)58.materialmisstatement重大的錯(cuò)報(bào)59.tolerablemisstatement可錯(cuò)報(bào)theacceptablelevelofdetectionrisk可接受的檢查assessedlevelofmaterialmisstatementrisk重大錯(cuò)報(bào)風(fēng)simallbusinessaccountingsystemtestofcontrolwalk-throughtest穿municationflowchartreperformanceofinternalcontrolauditevidence審計(jì)70.substantiveprocedures實(shí)質(zhì)性程序71.assertions認(rèn)定esistenceoccurrencepletenessrightsandobligationsvaluationandallocationcutoff截止78.accuracy準(zhǔn)確性79.classification分類(lèi)80.inspection檢查supervisionofcountingobservationconfirmationputationyticalproceduresvouchtraceauditsamplingerrorexpectederror預(yù)期誤差91.population總體92.samplingrisk抽樣風(fēng)險(xiǎn)93.nonsamplingrisk非抽樣風(fēng)險(xiǎn)94.samplingunit抽樣單位95.statisticalsampling統(tǒng)計(jì)抽樣96.tolerableerror可誤差theriskofunderreliancetheriskofoverreliancetheriskofincorrectrejectiontheriskofincorrectacceptanceworkingtrialbalanceindexandcross-referencingcashreceiptcash bankstatement銀行bankreconciliation銀行存款余額調(diào)節(jié)表107.balancesheetdate資產(chǎn)負(fù)債表日108.netrealizablevalue可變現(xiàn)凈值109.storeroom倉(cāng)庫(kù)sale銷(xiāo)售pricelistpositiveconfirmationrequest積極式詢證函113.negativeconfirmationrequest 114.purchaserequisition請(qǐng)購(gòu)單115.receivingreport116.grossmargin毛利117.manufacturingoverhead制造費(fèi)用118.materialrequisition領(lǐng)料單119.inventory-taking存貨盤(pán)點(diǎn)120.bond債券stockauditreportentityaddresseeoftheauditreportunqualifiedopinion無(wú)保留意見(jiàn)126.qualifiedopinion保留意見(jiàn)127.dierofopinion無(wú)法表示意見(jiàn)

128.adverse A1)ABCA2)absorbedoverhead已吸收制造費(fèi)用A(3)absorptioncosting吸收成本計(jì)算A(4)account賬戶,報(bào)表A5)accountingpostulateA6)accountingseriesreleaseA7)accountingvaluationA8)accountsaleA9)accountabilityconceptA10)accountancyA11)accountantA12)accountingA(13)agencycost成A(14)accountingbases會(huì)計(jì)基礎(chǔ)A15)accountingmanual會(huì)計(jì)手冊(cè)A(16)accountingperiod會(huì)計(jì)期間A17)accountingpolicies會(huì)計(jì)方針A(18)accountingrateofreturn會(huì)計(jì)A19)accountingreferencedateA20)accountingreferenceperiodA21)accrualconceptA22)accrualexpensesA23)acidtestration速動(dòng)比率(酸性測(cè)試比率)A(24)acquisition購(gòu)置A25)acquisitionaccountingA26)activitybasedaccountingA27)adjustingeventsA28)administrativeexpenses行政A29)advicenoteA30)amortizationA(31)yticalreview分析性檢A32)annualequivalentcostA33)annualreportandaccountsA34)appraisalcostA35)appropriationaccount盈余分配賬戶A36)articlesofassociation公司章程細(xì)則A(37)assets資產(chǎn)A38)assetscoverA39)assetvaluepershareA40)associated A(41)attainablestandard可達(dá)標(biāo)準(zhǔn)A42)attributableprofit可歸屬利潤(rùn)A(43)audit審計(jì)A44)auditreportA45)auditingstandardsA46)authorizedsharecapitalA47)availablehoursA48)avoidablecostsB49)back-to-backloan易幣B(50)backflushaccounting成本計(jì)B51)baddebtsB(52)baddebtsratio壞帳比率B53)bankcharges銀行手續(xù)費(fèi)B(54)bankoverdraft銀行透支B55)bankreconciliationB56)bankstatement銀行B(57)bankruptcyB58)basisofapportionmentB59)batchB60)batchcosting分批成本計(jì)算B61)betafactorB(市場(chǎng))風(fēng)險(xiǎn)因素B(62)bill賬單B63)billofexchangeB64)billoflandingB65)billofmaterialsB(66)billpayable應(yīng)付票據(jù)B67)billreceivable應(yīng)收票據(jù)B(68)bincard存貨記錄卡B69)bonusB(70)book-kee薄B71)BostonclassificationB72)breakevenchartB73)breakevenpointB74)breaking-downtimeB75)budgetB76)budgetcenterB77)budgetcostallowanceB78)budgetmanualB79)budgetperiodB80)budgetarycontrolB81)budgetedcapacityB82)burdenB83)businesscenterB84)businessentityB85)businessunitB86)buy-outmanagementB87)by-productC88)called-upsharecapitalC89)capacityC90)capacityratios

C91)capitalC92)capitalassetspricingmodelC(93)capitalcommitment承諾資本C94)capitalemployed已運(yùn)用的資本C(95)capitalexpenditure資本支出C96)capitalexpenditureauthorizationC(97)capitalexpenditurecontrol資本支出控制C(98)capitalexpenditureproposal資本支出申請(qǐng)C(99)capitalfundingnning資本基金籌集計(jì)劃C(100)capitalgain資本收益C101)capitalinvestmentappraisalC102)capitalmaintenanceC(103)capitalresourcenning資本資源計(jì)C104)capitalsurplusC105)capitalturnoverC106)cardC107)cashC108)cashaccount現(xiàn)金賬戶C(109)cashbook現(xiàn)金賬薄C(110)cashcow金牛產(chǎn)品C111)cashflowC112)cashdiscountedC113)cashflowbudget現(xiàn)金流量預(yù)算C114)cashflowstatement現(xiàn)金流量表C(115)cashledger現(xiàn)金分類(lèi)賬C116)cashlimit現(xiàn)金限額C117)CCA現(xiàn)時(shí)成本會(huì)計(jì)C(118)center中心C119)changeovertimeC120)charteredentity特許經(jīng)濟(jì)C121)chequeC122)chequeregisterC(123)coinysis零錢(qián)分C124)classification分類(lèi)C125)clockcard工時(shí)卡C(126)code代碼C127)commitmentaccountingC128)commoncostC limitedbyguarantee司C(130) limitedsharesC(131)competitiveposition競(jìng)爭(zhēng)能力狀況C(132)concept概念C133)conglomerateC134)consistencyconceptC135)consolidatedaccountsC136)consolidationaccountingC137)consortiumC(138)contingencyn應(yīng)急計(jì)C(139)contingentliabilities或有負(fù)債C140)continuousoperation連續(xù)生產(chǎn)C(141)contra抵消C142)contractcostC143)contractcostingC144)contributionC145)contributioncentreC146)contributionchartC(147)contributionperunitoflimitingfactorration單C(148)contributiontosalesration率C149)controlC150)controlaccountC151)controllimitsC152)controllabilityconceptC153)controllablecostC154)conversioncostC155)convertibleloanstock來(lái)源：可轉(zhuǎn)換為的C156)corporateappraisalC(157)corporatenning公司計(jì)C158)corporatesocialreportingC(159)corporation公C160)costC161)costaccountC162)costaccountingC163)costaccountingmanualC164)costaccountscalendarC165)costadjustmentC166)costallocationC167)costapportionmentC168)costattributionC169)costauditC170)costbehaviourC(171)costbenefitysis成本效益分C172)costcenterC173)costdriverCashinCashin

-外埠存款Othermonetaryassets-cashinothercities其他貨幣-銀行本票O(jiān)thermonetaryassets-cashier‘s其他貨幣-銀行匯票O(jiān)thermonetaryassets-bankdraft其他貨幣-Othermonetaryassets-creditcards其他貨幣-信用證保證金Othermonetaryassets-L/C其他貨幣-存出投資款Othermonetaryassets-cashfor短期投資-投資Investments-Shortterm-stocks短期投資-債券投資Investments-Shortterm-bonds短期投資-基金投資Investments-Shortterm-funds短期投資-其他投資Investments-Shortterm-othersProvisionforshort-terminvestment長(zhǎng)期股權(quán)投資-投資Longtermequityinvestment-長(zhǎng)期股權(quán)投資-其他股權(quán)投資Long termequityinvestment-others長(zhǎng)期債券投資-Longtermsecuritiesinvestemnt-長(zhǎng)期債券投資其他債權(quán)投資Longtermsecuritiesinvestment-othersProvisionforlong-termNotesDividendsreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款Tradedebtors壞帳準(zhǔn)備-應(yīng)收帳款Provisionfordoubtfuldebts-trade預(yù)付帳款應(yīng)收補(bǔ)貼款A(yù)llowanceOther壞帳準(zhǔn)備-Provisionfordoubtfuldebts-otherOthercurrent物資采購(gòu)RawPackingLowvalueMaterialcostdifference半成品Self-manufacturedgoods庫(kù)存商品Finishedgoods商品進(jìn)銷(xiāo)差價(jià)Differencebetweenpurchase&salesofConsignedprocessiongConsignment-Consignment-Goodsoninstalmentsales存貨跌價(jià)準(zhǔn)備Provisionforobsoletestocks待攤費(fèi)用PrepaidexpensesUnsettledG/Loncurrentassets待處理固定資產(chǎn)損益UnsettledG/Lonfixedassets委托-本金Consignmentloan-principle委托-利息Consignmentloan-委托-減值準(zhǔn)備Consignmentloan-固定資產(chǎn)-Fixedassets固定資產(chǎn)-機(jī)器設(shè)備Fixedassets ntand固定資產(chǎn)-FixedassetsElectronicEquipment,furnitureandfixtures固定資產(chǎn)-設(shè)備Fixedassets- AccumulatedImpairmentoffixed工程物資-材料Projectmaterial-specific工程物資-設(shè)備Projectmaterial-specificequipment工程物資-預(yù)付大型設(shè)備款Projectmaterial-prepaidfor工程物資-為生產(chǎn)準(zhǔn)備的工具及器具Projectmaterial-toolsandfacilitiesforproductionConstructioninImpairmentofconstructioninDisposaloffixed無(wú)形資產(chǎn)-Intangibleassets無(wú)形資產(chǎn)-Intangibleassetsindustrialpropertyandknow-how無(wú)形資產(chǎn)-Intangibleassetstrademark無(wú)形資產(chǎn)-Intangibleassetslanduse無(wú)形資產(chǎn)-IntangibleassetsImpairmentofintangibleDeferredUnrecognizedfinanceOtherlongtermassets遞延借項(xiàng)Deferredassetsdebits應(yīng)付票據(jù)NotespayableTrade預(yù)收帳款 fromConsignment-in其他應(yīng)交款Otherpayableto其他應(yīng)付款OthercreditorsProposeddividendsDonatedassets預(yù)計(jì)負(fù)債Accruedliabilities

Short-termdebenturesOthercurrent預(yù)提費(fèi)用Accruedexpenses應(yīng)付工資PayrollpayableWelfarepayable短期借款-BankloansShortterm短期借款-BankloansShortterm短期借款-擔(dān)保借款Bankloans-Shortterm-guaranteed一年內(nèi)到期長(zhǎng)期借款LongtermloansduewithinoneyearLongtermpayableduewithinoneBankloansLong應(yīng)付債券-BondpayableParvalue應(yīng)付債券-債券溢價(jià)Bondpayable-Excess應(yīng)付債券-BondpayableDiscount應(yīng)付債券-BondpayableAccruedLongtermSpecific其他長(zhǎng)期負(fù)債Otherlongtermliabilities應(yīng)交稅金-所得稅Taxpayable- etax應(yīng)交稅金-Taxpayable-VAT應(yīng)交稅金-營(yíng)業(yè)稅Taxpayable-business 應(yīng)交稅金-消費(fèi)稅Taxpayable-consumabletax應(yīng)交稅金-其他Taxpayable-others遞延貸項(xiàng)DeferredtaxationShareInvestment利潤(rùn)分配-Profitappropriation-othertransferin利潤(rùn)分配提取法定盈余公積Profitappropriation-statutorysurplusreserve利潤(rùn)分配-提取法定公益金Profitappropriation-statutorywelfarereserve利潤(rùn)分配-Profitappropriationreservefund利潤(rùn)分配提取企業(yè)發(fā)展基金Profitappropriation-enterprisedevelopmentfund利潤(rùn)分配-提取職工及福利基金Profitappropriation-staffbonusandwelfarefund利潤(rùn)分配利潤(rùn)歸還投資Profitappropriation-returninvestmentbyprofit利潤(rùn)分配-Profitappropriationpreferencesharesdividends利潤(rùn)分配-提取任意盈余公積Profitappropriation-othersurplusreserve利潤(rùn)分配-應(yīng)付普通股股利Profitappropriation-ordinarysharesdividends利潤(rùn)分配-轉(zhuǎn)作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoRetainedearnings,beginningofthe資本公積-Capitalsurplusshare資本公積接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Capitalsurplus-donationreserve資本公積-Capitalsurpluscash資本公積股權(quán)投資準(zhǔn)備Capitalsurplus-investment資本公積-Capitalsurplus資本公積外幣資本折算差額Capitalsurplus-foreigncurrencytranslation資本公積-Capitalsurplus盈余公積法定盈余公積金Surplusreserve-statutorysurplusreserve盈余公積-Surplusreserve-othersurplus盈余公積-法定公益金Surplusreserve-statutorywelfare盈余公積-Surplusreservereserve盈余公積企業(yè)發(fā)展基金Surplusreserve-enterprisedevelopmentfund盈余公積-SurplusreserveretureinvestmentbyinvestmentCostofSalesOperatingGeneralandadministrativeFinancial投資收益 其他業(yè)務(wù)收入Other 營(yíng)業(yè)外收入Non- 補(bǔ)貼收入 OtheroperatingNon-operating所得 etax一、資產(chǎn) 現(xiàn) cashon銀行存 cashin其他貨幣othercashandcash短期投 short-term short-terminvestmentsfallingprice應(yīng)收票 notes dividendreceivable interestreceivable accountsreceivable

壞帳準(zhǔn) baddebt預(yù)付帳 advance應(yīng)收補(bǔ)貼 coverdeficitreceivablefromstate其他應(yīng)收 othernotes在途物 materialsin原材 raw包裝 低值易耗 low-valueconsumption庫(kù)存商 finished workinprocess-委托代銷(xiāo)商品 trusttoandsellthegoodsonacommissionbasis commissionedandsellthegoodsonacommissionbasis inventoryfallingprice分期收款發(fā)出商品 collectmoneyandsendoutthegoodsbystages待攤費(fèi) deferredandprepaid long-terminvestmenton long-terminvestmenton long-terminvestmentdepreciation固定資 fixed accumulateddepreciation projectgoodsandmaterial projectunderconstruction fixedassetsdisposal intangibleassets開(kāi)辦 long-termdeferredandprepaid待處產(chǎn)損 waitdealassetsloss 負(fù)債 短期借 short-term應(yīng)付票 notes應(yīng)付帳 accounts預(yù)收帳 advance代銷(xiāo)商品 consignor應(yīng)付工 accrued accruedwelfarism dividendspayable taxpayable其他應(yīng)交 accruedother其他應(yīng)付 other預(yù)提費(fèi) drawingexpensesin長(zhǎng)期借 long-term應(yīng)付債 debenture長(zhǎng)期應(yīng)付 long-term遞延deferred住房周轉(zhuǎn) revolvingfundof owners股 paid-up資本公 capital surplusreserve currentyearprofit profitdistribution 生產(chǎn)成 costof制造費(fèi) manufacturing profitandloss（p/l） primeoperatingrevenue otheroperatingrevenue discountandallowance投資收 補(bǔ)貼收 subsidize營(yíng)業(yè)外收 taxandassociate otheroperatingexpenses inventoryfallingpriceloss operatingexpenses generalandadministrative財(cái)務(wù)費(fèi) financial營(yíng)業(yè)外支 non-operating所得 e adjustedp/lforprioryear1AAA會(huì)計(jì)學(xué)會(huì)2Abacus《算盤(pán)》3abacus算盤(pán)4Abandonment廢棄,報(bào)廢;委付5abandonmentvalue廢棄價(jià)值7abilitytoservicedebt償債能力8abnormalcost異常成本9abnormalspoilage異常損耗10abovepar超過(guò)票面價(jià)值11abovetheline線上項(xiàng)目12absoluteamount絕對(duì)數(shù),絕對(duì)金額13absoluteendorsement絕對(duì)背書(shū)14absoluteinsolvency絕對(duì)無(wú)力償付15absolutepriority絕對(duì)優(yōu)先求償權(quán)16absolutevalue絕對(duì)值

17absorb攤配,18absorptionaccount攤配賬戶,19absorptioncosting 21abuse職22abuseoftaxshelter項(xiàng)23ACCA24acceleratedcostrecoverysystem加速成本收回制度25accelerateddepreciationmethod加速折舊法,快速折舊法26accelerationclause加速償付條款,提前償付條款28acceptancebill承兌票據(jù)29acceptanceregister承兌票據(jù)登記簿30acceptancesampling驗(yàn)收抽樣31accesstime存取時(shí)間modationmodationbillmodationendorsement融通背書(shū)35account①賬戶,會(huì)計(jì)科目②賬簿,報(bào)表③賬目,賬項(xiàng)④記36accountability經(jīng)營(yíng)責(zé)任,會(huì)計(jì)責(zé)任37accountabilityunit責(zé)任單位38Accountancy《會(huì)計(jì)》39accountancy會(huì)計(jì)40accountant會(huì)計(jì)員,會(huì)計(jì)師41accountantgeneral會(huì)計(jì),總會(huì)計(jì)42accountingincharge主管會(huì)計(jì)師43accountant,slegalliability會(huì)計(jì)師的44accountant,sreport會(huì)計(jì)師報(bào)告45accountant,sresponsibility會(huì)計(jì)師職責(zé)46accountform賬戶式,賬式48accountingassumption會(huì)計(jì)假定,會(huì)計(jì)假設(shè)49accountingbasis會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法50accountingchanges會(huì)計(jì)變更51accountingconcept會(huì)計(jì)概念52accountingcontrol會(huì)計(jì)控制53accountingconvention會(huì)計(jì)常規(guī),會(huì)計(jì)慣例54accountingcorporation會(huì)計(jì)公司55accountingcycle會(huì)計(jì)循環(huán)56accountingdata會(huì)計(jì)數(shù)據(jù)57accountingdoctrine會(huì)計(jì)信條 59accountingelements會(huì)計(jì)要素60accountingentity會(huì)計(jì)主體,會(huì)計(jì)61accountingentry會(huì)計(jì)分錄62accountingequation63accountingevent64accountingexposure會(huì)計(jì),會(huì)計(jì)風(fēng)65accountingfirm會(huì)計(jì)66AccountingHallofFame會(huì)計(jì)名人堂67accountingharmonization會(huì)計(jì)協(xié)調(diào)化68accountingidentity會(huì)計(jì)恒等式 e會(huì)計(jì)收益70accountinginformation會(huì)計(jì)信息358avoidablecost可避免成本359backcharge欠費(fèi)費(fèi)用360backdate倒填日期,填早日期361backedbill背書(shū)票據(jù)362back-endload后期負(fù)擔(dān)364backlogdepreciation欠提折舊365backorder欠交訂貨366backpay367backtax368back-to-backcredit對(duì)開(kāi)信用證369back-to-backloan對(duì)銷(xiāo)370backwardation倒價(jià)371backwardintegration逆向合并372badcheck空頭支票373baddebt呆賬,呆賬賬戶374baddebtaccount呆賬賬戶375baddebtexpense呆賬費(fèi)用376baddebtratio呆賬比率377baddebtrecovery呆賬收回378bailment寄銷(xiāo),寄托379bailout抽資380bailoutperiod投資返還期382balancebudget平衡預(yù)算383balancedue余額384balancefund平衡基金385balanceofaccount賬戶余額386balanceofpayment國(guó)際收支差額387balanceofretainedearnings留存收益余額388balancesheet資產(chǎn)負(fù)債表389balancesheetaccount資產(chǎn)負(fù)債表賬戶390balancesheetysis資產(chǎn)負(fù)債表分析391balancesheetaudit資產(chǎn)負(fù)債表審計(jì)392balancesheetdate結(jié)賬日期393balancesheetratio資產(chǎn)負(fù)債表比率394balancesheettotal資產(chǎn)負(fù)債表總額

395balloonpayment595CA特許會(huì)計(jì)師596cabletransfer電匯597calculation計(jì)算598calculator計(jì)算器599calendaryear日度600call①期前償還,期前兌回②催交股款③買(mǎi)方601callablebond可提前兌回債券602callablepreferredstock可提前兌回優(yōu)先股603callloan活期拆放604calloption605callpremium提前兌回溢價(jià)606callprice提前兌回價(jià)格607callprovision提前兌回條款608cancelablelease可取消租約609cancelledcheck注銷(xiāo)支票610C&F貨價(jià)加運(yùn)費(fèi)611C&I貨價(jià)加613capacitycost生產(chǎn)能力成本,經(jīng)營(yíng)能力成本614capacitytoborrow借款能力615capacitytocontract訂約能力,616capital資本金,617capitalaccount618capitaladdition619capitalallowance620capitalandliabilitiesratio資本負(fù)債比率621capitalappreciation資本升值622capitalasset資本性資產(chǎn)623capitalassetpricingmodel資本性資產(chǎn)計(jì)價(jià)模型624capitalauthorized額定資本,法定資本625capitalbudget資本預(yù)算626capitalcost資本成本627capitaldeficit資本虧絀628capitalexpenditure資本支出629capitalgain資本利得,資本收益630capitalimpairment資本減損631capitalintensive資本密集632capitalinvestment資本投資1109dailycashreport現(xiàn)金收支日?qǐng)?bào)1110dailystatement日?qǐng)?bào)表1111damages損害賠償1112data資料,1113database1114databasemanagementsystem1115dataprocessing數(shù)據(jù)處理1116dataretrieval數(shù)據(jù)檢索1117date日期1118datebackward填早日期1119datedue到期日1120dateforward填遲日期1121dateofbalancesheet資產(chǎn)負(fù)債表日期,結(jié)賬日期1122dateofpayment股利日期,發(fā)薪日期1123daybook簿1124dayspurchasesinaccountspayable

1125dayssalesinaccountsreceivable1126dayssalesininventory1127dBase1128DCF折現(xiàn)現(xiàn)金流量1129deadaccount呆賬1130deadcapital呆滯資本1131deadstock呆滯存貨,1132deal,1133dealer經(jīng)銷(xiāo)商1134debenture(bond)信用債券,無(wú)擔(dān)保債券1135debenturecapital債券資本1137debitandcreditconvention1138debit借方余額1139debitcard記賬卡,取款卡1140debitentry借方分錄1141debitmemorandum1142debt1143debtandequitysecurities1363E&OE錯(cuò)漏,更正1364earmark指定用途,專(zhuān)款1365earmarkedloan用 e勞動(dòng)所得,勞動(dòng)收入 ecredit勞動(dòng)收入減免1368earnedsurplus營(yíng)業(yè)盈余,已獲盈余1369earnest定金,保證金1370earningpower能力,收益能1371earnings①收益,盈余②勞動(dòng)所得,勞動(dòng)收入1372earningsbeforeinterestandtax支付利息和前收益1373earningscoverageratio收益償債能力比率1374earningsdilution收益稀釋1375earnings-dividendratio收益股利比率1376earningspershare每股收益1377earningsquality收益質(zhì)量1378earningsrate收益比率1379economicappraisal經(jīng)濟(jì)評(píng)價(jià)1380economicbenefits經(jīng)濟(jì)效益1381economiccost經(jīng)濟(jì)成本1382economicentity經(jīng)濟(jì)主體,經(jīng)濟(jì)實(shí)體 e經(jīng)濟(jì)收益1384economicinterest經(jīng)濟(jì)權(quán)益1385economiclife經(jīng)濟(jì)年限1386economicobligation經(jīng)濟(jì)1387economicorderty經(jīng)濟(jì)訂貨量1388economicresource經(jīng)濟(jì)資源1389economicvalue1390ED(會(huì)計(jì)準(zhǔn)則)公布草案1391effectiveinterestmethod實(shí)際利息法1392effectiveinterestrate實(shí)際利率1393effectiveness效果1394effectiverateofreturn實(shí)際收益率1395effectivetaxrate實(shí)際稅率1396efficiency效率1397efficiencyaudit效率審計(jì)1398efficiencyvariance效率差異1399efficientportfolio有效組合投資1400electroniccashregister電子現(xiàn)金出納機(jī)1551facevalue票面價(jià)值,1552factor應(yīng)收賬款1553factoring應(yīng)收賬款經(jīng)營(yíng),應(yīng)收賬款1554factorycost工廠成本1555factoryledger工廠分類(lèi)賬1556factoryoverhead工廠間接費(fèi)用1557failure經(jīng)營(yíng)失敗1558fairmarketprice(value)公平市價(jià),1559fairness公正性,1560fairrateofreturn公平收益率,公允收益率1561fairtransferprice公平劃撥價(jià)格,公允劃撥價(jià)格1562falseentry虛假分錄1563falsereturns1564FASBStatements《財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公報(bào)》1565favorablefinancialleverage有利財(cái)務(wù)杠桿作用1566favorablevariance有利差異,順差1567feasibilityysis可行性分析1568feasiblesolution1569Fed儲(chǔ)蓄系1570FederalDepositInsuranceCorporation存款 etax所得1572FederalInsuranceContributionActTax社會(huì)1573FederalReserveBanks儲(chǔ)備銀行1574federalunemploymenttax失業(yè)稅1575federalwithholdingtax代扣稅1576fee勞務(wù)費(fèi),公費(fèi)1577feedback1578FEI高級(jí)財(cái)務(wù)管理人員1579fellowmembers正式會(huì)員1580fictitiousasset虛列資產(chǎn)1581fictitiousliability虛列負(fù)債

1582fidelitybond忠誠(chéng)保證,1583fiduciary1791gain利得,1792gainandlossaccount損益賬戶1793garnishee第三人1794garnishment扣押,扣發(fā)1795gearing財(cái)務(wù)傳動(dòng)作用1796gearingratio財(cái)務(wù)傳動(dòng)比率1797generalaccountant總會(huì)計(jì)師,1798GeneralAccountingOffice1799GeneralAgreementonTariffsandTrade關(guān)稅與貿(mào)易總1800generalandadministrativeexpense一般1801generalauditor總審計(jì)師,總審計(jì)1802generalcash普通現(xiàn)金1803generalcashier出納,總出納1804generalcreditor普通債權(quán)人1805generalcrossedcheck1806generalfund普通基金1807generaljournal普通賬1808generalledger總分類(lèi)賬1809generallyacceptedaccountingprinciples公認(rèn)會(huì)計(jì)原則1810generallyacceptedauditingstandards公認(rèn)審計(jì)準(zhǔn)則1811generalmeetingofstockholders股東大會(huì)1812generalmortgage普通抵押1813generalmortgagebond普通抵押債券1814generalpartner普通1815generalpriceindex一般物價(jià)指數(shù)1816generalpricelevelaccounting一般物價(jià)水平會(huì)計(jì)1817generalpurposefinancialstatement通用財(cái)務(wù)報(bào)表,通1818generalstandard(ofaudit) idlecapacity idle 閑置 idletime idletimecost illegal illegaldividend股 impairmentofcapital資本減損 impairmentofvalue價(jià)值減損 imperfect imperfect alaccount名賬implicitimplicitimportimport importduty進(jìn)口關(guān)稅,進(jìn)口稅 備用 imprest improvementandextensions imputedcost應(yīng)計(jì)成本,imputedinactiveimputedinactiveinactive性購(gòu) in incentivestock incentivewagesystem in-chargeaccountant eaccount收益賬戶, ebeforeinterestandtax e econcept

journal Journalof 《會(huì)計(jì) JournalofFinance《財(cái)務(wù)》 journalvoucher記賬憑單,分錄憑單 ①判斷② judgmentpayable(orreceivable) judgmentsampling junioraccountant 初級(jí)會(huì)計(jì)師,助理 junior junior junior 非優(yōu)先 kerb keybusinessratios keyexecutiveoption labor laborcostaudit laborefficiencyvariance人工效率差異 laborhourmethod laborintensive laborty laborrate jointjoint joint

elabor laborelabor laborvariancelagging job-order job-ordercost land jointaccount合賬戶,聯(lián)名賬 landoccupancy joint joint joint jointlapsed jointproduct聯(lián)產(chǎn) lapsing joint 共同稅 last-in,first-out lasttrading latepaymentfee late launderedmoney 轉(zhuǎn)移的,隱蔽來(lái)歷的 ③法律,④規(guī)律,法 layoff leading leadsandlags ①訂貨間隔期, learning lease machine-hour

managementbyobjectives managementcontrol managementfraud管理人員舞弊 managementgame managementinformationsystem managementletter managementoverride 管理人員職權(quán) management,sdiscussionand ysisofearnings企業(yè)管理人員對(duì)收益的闡述和分析 management,sillegal mainmain maintenanceandrepair maintenanceofoperating maintenanceofphysical majority majoritystockholders make-or-buydecision make-ready make-up 增補(bǔ)折舊費(fèi),

naiveinvestormachine-hourmachine-hour NationalAssociationof NationalAssociationofSecurities商 NationalAudit NationalAutomatedAccountingResearch national eaccounting naturalbusinessnatural natural nearcashasset negative 保negative詢證make-upmalpracticenegativemanagednegative managementaccountant ManagementAccounting managementaccount managementadvisoryservices managementbuy-out

negativeinvestment 負(fù)投資,投資縮 negativeleverage negotiableinstrument netbook netcash etosalesratio etototalassetsratio net netpresent netpresentvalue netprice objectivesofaccounting objectivesoffinancialstatement會(huì)計(jì)報(bào)表目 objective objectivity 義務(wù), obligatoryaudit observation 觀察性,觀測(cè) obsolete occupancyexpense occupationallicensing 職業(yè),專(zhuān)業(yè) occupational odd off-balance-sheetactivities off-balance-sheetasset off-balance-sheetfinancing off-balance-sheetliability 預(yù)算外 officeaudit official 法定審 officialexchangerate officialreceiver法定企業(yè)接管人 offsetaccount抵銷(xiāo)賬戶 offset offsetting offshore on

ondemand即期, on on-linedatabase on-lineprocessing openaccount①未清賬②賒賬 open-endcredit open-endmortgage Pacioli,Luca(1445~1517) packagemortgage packageprice packingexpense paid-inpaid-in paid-upcapital 金融 paperaudit papergain賬面收益 paper paper financialstatement parity partial participatingcapital participatingloan participativemanagement partnershipaccounting partnershipstatement parvalue parvaluestock passeddividend逾期股利 past patentpool pasasyou (AccountingStandardforBusinessEnterprisesNo.6payasyou Intangiblepayback payback 8.企業(yè)會(huì)計(jì)準(zhǔn)則第7 (AccountingStandardforBusinessEnterprisesNo.7paying Exchangeofnon-monetary企業(yè)會(huì)計(jì)準(zhǔn)則目錄 IndexforAccountingStandardsforBusinessEnterprisesAnnouncedFebruary2006 Effective2007forListed 基本準(zhǔn)(AccountingStandardforBusinessEnterprises-Basic企業(yè)會(huì)計(jì)準(zhǔn)則第1 (AccountingStandardforBusinessEnterprisesNo.1-企業(yè)會(huì)計(jì)準(zhǔn)則第2 (AccountingStandardforBusinessEnterprisesNo.2-Long-termequityinvestments)企業(yè)會(huì)計(jì)準(zhǔn)則第3 (AccountingStandardforBusinessEnterprisesNo.3-Investmentproperties)企業(yè)會(huì)計(jì)準(zhǔn)則第4 (AccountingStandardforBusinessEnterprisesNo.4-Fixedassets)企業(yè)會(huì)計(jì)準(zhǔn)則第5 (AccountingStandardforBusinessEnterprisesNo.5-Biologicalassets)企業(yè)會(huì)計(jì)準(zhǔn)則第6

企業(yè)會(huì)計(jì)準(zhǔn)則第8 (AccountingStandardforBusinessEnterprisesNo.8-Impairmentofassets)企業(yè)會(huì)計(jì)準(zhǔn)則第9 (AccountingStandardforBusinessEnterprisesNo.9Employeecompensation企業(yè)會(huì)計(jì)準(zhǔn)則第10 (AccountingStandardforBusinessEnterprisesNo.10-Enterpriseannuityfund)企業(yè)會(huì)計(jì)準(zhǔn)則第11號(hào)--------支(AccountingStandardforBusinessEnterprisesNo.11-Share-basedpayment)企業(yè)會(huì)計(jì)準(zhǔn)則第12號(hào)--------重(AccountingStandardforBusinessEnterprisesNo.12-Debtrestructurings)企業(yè)會(huì)計(jì)準(zhǔn)則第13 (AccountingStandardforBusinessEnterprisesNo.13-企業(yè)會(huì)計(jì)準(zhǔn)則第14 收(AccountingStandardforBusinessEnterprisesNo.14-企業(yè)會(huì)計(jì)準(zhǔn)則第15 (AccountingStandardforBusinessEnterprisesNo.15-Constructioncontracts)16號(hào)(AccountingStandardforBusinessEnterprisesNo.16-ernmentgrants)企業(yè)會(huì)計(jì)準(zhǔn)則第17 (AccountingStandardforBusinessEnterprisesNo.17-Borrowingcosts)企業(yè)會(huì)計(jì)準(zhǔn)則第18 (AccountingStandardforBusinessEnterprisesNo.18-etaxes)企業(yè)會(huì)計(jì)準(zhǔn)則第19 (AccountingStandardforBusinessEnterprisesNo.19-Foreigncurrencytranslation)企業(yè)會(huì)計(jì)準(zhǔn)則第20 企業(yè)合(AccountingStandardforBusinessEnterprisesNo.20-BusinessCombinations)企業(yè)會(huì)計(jì)準(zhǔn)則第21 租

企業(yè)會(huì)計(jì)準(zhǔn)則第25號(hào)--------原合(AccountingStandardforBusinessEnterprisesNo.25-Directinsurancecontracts)企業(yè)會(huì)計(jì)準(zhǔn)則第26號(hào)--------再合(AccountingStandardforBusinessEnterprisesNo.26-Re-insurancecontracts)企業(yè)會(huì)計(jì)準(zhǔn)則第27 (AccountingStandardforBusinessEnterprisesNo.27-Extractionofpetroleumandnaturalgas)企業(yè)會(huì)計(jì)準(zhǔn)則第28 (AccountingStandardforBusinessEnterprisesNo.28Changesinaccountingandestimates,andcorrectionof企業(yè)會(huì)計(jì)準(zhǔn)則第29 資產(chǎn)負(fù)債表日后項(xiàng)(AccountingStandardforBusinessEnterprisesNo.21-企業(yè)會(huì)計(jì)準(zhǔn)則第22 金融工具確認(rèn)和量(AccountingStandardforBusinessEnterprisesNo.22-Recognitionandmeasurementoffinancialinstruments)企業(yè)會(huì)計(jì)準(zhǔn)則第23 (AccountingStandardforBusinessEnterprisesNo.23-Transferoffinancialassets)企業(yè)會(huì)計(jì)準(zhǔn)則第24 (AccountingStandardforBusinessEnterprisesNo.24

(AccountingStandardforBusinessEnterprisesNo.29-Eventsoccurringafterthebalancesheetdate)企業(yè)會(huì)計(jì)準(zhǔn)則第30 (AccountingStandardforBusinessEnterprisesNo.30-Presentationoffinancialstatements)企業(yè)會(huì)計(jì)準(zhǔn)則第31 (AccountingStandardforBusinessEnterprisesNo.31-Cashflowstatements)企業(yè)會(huì)計(jì)準(zhǔn)則第32 (AccountingStandardforBusinessEnterprisesNo.32-Interimfinancialreporting)企業(yè)會(huì)計(jì)準(zhǔn)則第33 (AccountingStandardforBusinessEnterprisesNo.33-Consolidatedfinancialstatements)企業(yè)會(huì)計(jì)準(zhǔn)則第34 (AccountingStandardforBusinessEnterprisesNo.34-Earningspershare)企業(yè)會(huì)計(jì)準(zhǔn)則第35 (AccountingStandardforBusinessEnterprisesNo.35-Segmentreporting)企業(yè)會(huì)計(jì)準(zhǔn)則第36 (AccountingStandardforBusinessEnterprisesNo.36-Relatedpartydisclosure)企業(yè)會(huì)計(jì)準(zhǔn)則第37 (AccountingStandardforBusinessEnterprisesNo.37-Presentationoffinancialinstruments)企業(yè)會(huì)計(jì)準(zhǔn)則第38 首次執(zhí)行企業(yè)會(huì)(AccountingStandardforBusinessEnterprisesNo.38Firsttimeadoption精粉flavorpowderphysical Branding國(guó)家免檢產(chǎn)品NationalProductsExemptionFromQualitySurveillanceInspection中華留學(xué)人員創(chuàng)業(yè)AllOverseasChamberofCommerce(AOCCC)工商聯(lián)NationalassociationofindustryandContemporaryMagazine中國(guó)馳名商標(biāo)BrandingBusinesshorizontalcommunicationupward

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