会计英语词汇大全 中英文对照2012年修正完整版

发布时间:2021-10-14 08:23:03

2012 年最新会计中英文词汇对照大全

A AA

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 abnormal cost 偿债能力

异常成本 异常损耗

abnormal spoilage above par

超过票面价值 线上项目 "绝对数,绝对金额" 绝对背书

above the line absolute amount

absolute endorsement

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 absorption costing abstract abuse 摘要表 滥用职权 "摊配账户,转并账户" 摊配成本计算法

abuse of tax shelter 滥用避税项目 ACCA 特许公认会计师公会 加速成本收回制度

accelerated cost recovery system

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" 责任单位

accountability unit Accountancy accountancy

《会计》杂志 会计

accountant "会计员,会计师" accountant general accounting in charge "会计主任,总会计" 主管会计师 会计师的法律责任

"accountant,s legal liability "

"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 accounting basis "会计假定,会计假设"

"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 "会计常规,会计惯例" 会计公司

accounting convention accounting corporation accounting cycle

会计循环

accounting data 会计数据 accounting doctrine 会计信条 accounting document accounting elements accounting entity accounting entry 会计凭证 会计要素 "会计主体,会计个体" 会计分录

accounting equation 会计等式 accounting event accounting exposure 会计事项 "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 accounting identity accounting income 会计协调化

会计恒等式 会计收益 会计信息 会计信息系统 会计国际化

accounting information

accounting information system accounting internationalization accounting journals 会计杂志 accounting legislation accounting manual accounting objective accounting period accounting policies accounting postulate

会计法规

会计手册 会计目标 会计期 会计政策 会计假设

accounting practice 会计实务 accounting principle 会计原则 Accounting Principle Board accounting procedures accounting profession 会计原则委员会

会计程序 "会计职业,会计专业"

accounting rate of return 会计收益率 accounting records Accounting Review "会计记录,会计簿籍" 《会计评论》

accounting rules

会计规则 《会计公告文件》

Accounting Series Release 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 accounting system accounting technique accounting theory 会计准则委员会(英)

①会计制度②会计系统 会计技术 会计理论 "会计业务,会计账务" 《会计趋势和会计技术》

accounting transaction

Accounting Trend and Techniques 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" "承销清单,承销报告单" 应付账款

account sales

accounts payable

accounts receivable 应收账款 accounts receivable aging schedule accounts receivable assigned 应收账款账龄分析表

已转让应收账款

accounts receivable collection period 应收账款收款期 accounts receivable discounted accounts receivable financing accounts receivable management 已贴现应收账款 "应收账款筹资,应收账款融资" 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 accrued expense 应计资产 应计费用

accrued liability 应计负债 accrued revenue 应计收入 累计折旧 累计股利 "累积盈余税,累积收益税"

accumulated depreciation accumulated dividend accumulated earnings tax accumulation acid test ratio "累积,累计"

酸性试验比率 "被盘购公司,被兼并公司"

acquired company

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 across-the-board ACT 预交公司税

盘购盈余 全面调整

act "法案,法规" action "起诉,诉讼" 活动账户 活动资产

active account active assets

activity "业务活动,作业" activity account 作业账户 activity accounting activity ratio 作业会计

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" 实际资本 实际价值 实际工资 增值 增值表

actual capital actual value actual wage added value

added value statement 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 adjusted gross income adjusted trial balance adjusting entry 可调整利率债券 "调整后收益总额,调整后所得总额" 调整后试算表

调整分录

adjustment 调整 adjustment account 调整账户 adjustment bond 调整债券 行政管理会计 行政管理预算 行政管理费用

administrative accounting administrative budget administrative expense ADR

资产折旧年限幅度 从价税

ad valorem tax advance

"预付款,垫付款"

advance corporation tax 预交公司税 advances from customers advance to suppliers adventure 预收客户款 预付货款

"投机经营,短期经营"

adverse opinion "反面意见,否定意见" adverse variance advisory services affiliated company affiliation 联营 结账后试算表 "不利差异,逆差" 咨询服务 联营公司

after closing trial balance after cost after date after sight after-tax AGA age 售后成本 出票后兑付 见票后兑付 税后 政府会计师联合会

"寿命,账龄,资产使用年限" 年龄减免 账龄分析

age allowance age analysis

agency "代理,代理关系" agency commission 代理佣金 agency fund agenda agent 代管基金 "议事日程,备忘录" "代理商,代理人" 合并资产负债表

aggregate balance sheet

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" "汇兑业务,兑换业务"

agiotage 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 资本总额收益率

all capital earnings rate

all-inclusive income concept 总括收益概念 allocation "分摊,分配"

allocation criteria 分配标准 allotment allowance "①分配,拨付②分配数,拨付数" ①备抵②折让③津贴

allowance for bad debts 呆账备抵 allowance for depreciation allowance method 备抵法 "通用财务报表,通用会计报表" 折旧备抵账户

all-purpose financial statement alpha risk

"阿尔法风险,第一种审计风险" 涂改支票 可选择性会计方法

altered check

alternative accounting methods

alternative proposals amalgamation

"替代方案,备选方案"

企业合并 美国会计学会 "美国银行证券存单,美国银行证券托存收据" "美国注册会计师协会,美国注册公

American Accounting Association American depository receipts

American Institute of Certified Public Accountants 共会计师协会" American option 美式期权 美国股票交易所

American Stock Exchange amortization ①摊销②摊还 amortized cost amount 摊余成本

"金额,合计" 金额不符 到期金额 1 元的本利和

amount differ amount due

amount of 1 dollar analysis 分析

analyst 分析师 analytical review annual audit annual closing 分析性检查 年度审计 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 annuity 年金

年度报告

annuity due 期初年金 annuity in advance annuity in arrears 预付年金 迟付年金 年金折旧法

annuity method of depreciation 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 A/P APB 应付账款 会计原则委员会 《会计原则委员会意见书》

APB Opinion

Application "申请,申请书" applied overhead appraisal 估价 评估资本 估价盈余 已分配间接费用

appraisal capital appraisal surplus appraiser

"估价员,估价师"

appreciation

增值 "已拨定留存收益,已指定用途留存收益"

appropriated retained earnings appropriation "拨款,指拨经费"

appropriation account

①拨款账户②留存收益分配账户

appropriation budget 拨款预算 approval "核定,审批" 核定账户

approved account

approved bond 核定债券 A/R 应收账款 "套利,套汇" "套利业务,套汇业务"

arbitrage

arbitrage transaction 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 " ARR 会计收益率 "一臂之隔交易,正常交易"

arrears "①拖欠,欠款②迟付" arrestment 财产扣押 Authur Anderson & Co. article "约瑟?安德森会计师事务所,安达信会计师事务所"

"文件条文,合同条款" 公司章程 合伙契约

articles of incorporation articles of partnership

articulate

环接 环接观念

articulated concept

artificial intelligence 人工智能 ASB ASE 审计准则委员会 美国股票交易所 亚洲开发银行

Asian Development Bank 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 asset quality asset retirement asset revaluation asset stripping asset structure asset turnover 资产—负债观念

资产质量 "资产退役,资产报废" 资产重估价 "资产剥离,资产拆卖" 资产结构 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" 政府会计师协会

Association of Government Accounting assumed liability AT 税后 at cost 按成本 at par "按票面额,*价" "承担债务,承付债务"

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" "证明书,鉴定书"

attestation audit

"审核,审计" 可审核性

auditability

audit committee 审计委员会 audit coverage 审计范围 "审定财务报表,审定会计报表"

audited financial statement audit evidence Audit Guides

"审计证据,审计凭证" 《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 " "auditor,s report " audit program 审计师意见书 "审计师报告,查账报告"

审计工作计划

audit report 审计报告 audit risk 审计风险 审计抽样 审计软件

audit sampling audit software audit test audit trail

审计抽查 "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 automated teller machine automatic transfer service available asset 可用资产 可用存货 *均余额 *均收款期 自动票据交换所 自动取款机 自动转账服务

available inventory average balance

average collection period

average cost*均成本 average-cost method average inventory *均成本法 "*均存货,*均库存"

average life "*均寿命,*均使用年限" average payment period (of accounts payable) average rate of return averages *均收益率 应付账款*均付款期

股票价格*均指数 可避免成本 欠费费用 "倒填日期,填早日期"

avoidable cost back charge back date

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 back order 欠交订货 back pay back tax 欠付工资 欠交税款 对开信用证 对销贷款 欠提折旧

back-to-back credit back-to-back loan

back wardation 倒价 backward integration bad check 空头支票 逆向合并

bad debt

"呆账,呆账账户" 呆账账户 呆账费用

bad debt account bad debt expense bad debt ratio

呆账比率 呆账收回

bad debt recovery bailment

"寄销,寄托"

bailout 抽资 bailout period 投资返还期

balance ①余额②*衡 balance budget *衡预算 balance due balance fund 结欠余额 *衡基金 账户余额

balance of account

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 资产负债表账户 资产负债表分析

balance sheet account balance sheet analysis

balance sheet audit 资产负债表审计 balance sheet date balance sheet ratio balance sheet total 结账日期 资产负债表比率 资产负债表总额

balloon payment bank 银行

漂浮式付款

"bank(er,s) acceptance " "银行承兑,银行承兑汇票" bank balance bankbook bank charge 银行存款余额

存折 银行手续费 "银行支票账户,银行活期存款账户"

bank checking account bank confirmation

银行证明信函

bank credit "银行信用,银行信贷" bank custody bank draft 银行保险库

银行汇票

banker ①银行家②银行 bank failure 银行倒闭 bank loan 银行贷款 银行透支

bank overdraft

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 1978 bank transfer 1978 年破产改革法

"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 barter 以货易货 易货业务 晴雨表股票

barter transaction base 基数

base period 基期 base price base rate 基价 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 batch costing batch processing B/D 过次页 "整套采购,总价采购" 分批成本计算法 "分批处理,分批数据处理"

B/E 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 bear market bear squeeze "附息,负担利息" "熊市,下跌行情" 榨空头 战胜股市 分离前成本

beating the market

before-separation cost before-tax income

税前收益 "基础语言,初学者通用符号指令语

Beginners All-purpose Symbolic Instruction Code 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 线下项目 受益人权益 受益权人

below the line

beneficial interest beneficial owner

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 benefit-cost ratio 效益成本分析 效益成本比率

benefit fund 福利基金 benefit in kind benefit system 实物福利 职工福利制度 证券尽力推销协议

best-efforts agreement

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" B/F Bias 余额承前 "偏差,偏向性"

bid ①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 Big Board 巨额冲销 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 bills receivable B/L 提货单 黑市 黑钱 不记名提货单 应付票据 应收票据

black market black money

blank bill of lading blank check

空白支票 不记名背书 总括抵押

blank endorsement blanket mortgage blanket order blanket price blind entry

总括订货单 总括价格

"失实分录,未加说明的分录" 盲目采购

blind purchase

blue-chip

"蓝筹码股票,热门股票" "蓝天法,股票发行控制法"

blue-sky laws

board chairman 董事长 board minutes 董事会会议记录 董事会

board of directors board of trade bond

"同业公会,商会"

"①债券②保证书,保证金③忠诚保证" 债券兑换 债券折价 保税货物 保税仓库

bond conversion bond discount bonded goods

bonded warehouse 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 bonds payable bond yield bonus "流通在外债券,未偿付债券"

应付公司债券

债券收益率

"奖金,红利"

bonus issue book

发行红利股

①账簿②账面的③记账 账簿审计 账面余额 "账面存货,账面盘存"

book audit

book balance book inventory

bookkeeper "簿记员,记账员" bookkeeping "①簿记,记账②簿记学" book of final entry book of orginal entry book profit 终结分录账簿 原始分录账簿

"账面利润,账面盈利" 账面收益率 账簿

book rate of return books of accounts

book value 账面价值 book value per share boot 补价 "借贷,借款" 每股账面价值

borrowing

borrowing power 借款能力 bottom line "损益表底线,最终财务成果" B/R 应收票据

branch "分支机构,分店" branch accounting "分支机构会计,分店会计" "分支机构往来账户,分店往来账户"

branch current account

branch ledger brand name

分支机构分类账 "牌号名称,商标名称" "违约,违反合同"

breach of contract 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*衡分析" break-even chart break-even point break-up value "损益分界图表,损益*衡图表" "损益分界点,损益*衡点" 拆卖价值 贿赂和回扣

bribes and kickbacks bridging loan

过渡性贷款 英国会计学会

British Accounting Association broker 经纪人 brokerage 经纪人佣金 "入次页,过次页"

brought down

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 预算管理

budget management

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" 企业会计

business accounting

business barometer 工商业指标 business combination business cycle 企业合并

"商业周期,商业循环" 企业环境

business environment

business failure 经营失败 business income business risk "企业收益,营业收益" "经营风险,营业风险" 企业分部 "企业交易,营业业务"

business segment business transaction business trust

企业经营信托 购入和持存决策

buy and hold decision

"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 日历年度

calendar year call

"①期前偿还,期前兑回②催交股款③买方期权" 可提前兑回债券 可提前兑回优先股

callable bond

callable preferred stock call loan call option call premium call price

活期拆放贷款 股票购买期权 提前兑回溢价 提前兑回价格 提前兑回条款 可取消租约

call provision cancelable lease

cancelled check 注销支票 C&F C&I 货价加运费 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 资本负债比率

capital and liabilities ratio

capital appreciation 资本升值 capital asset 资本性资产 资本性资产计价模型

capital asset pricing model capital authorized capital budget

"额定资本,法定资本"

资本预算

capital cost 资本成本 capital deficit 资本亏绌 资本支出

capital expenditure

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 资本投资评价

capital investment appraisal capitalization 资本化

capitalization of earnings

收益资本化

capitalization of interest 利息资本化 capitalized value capital lease 资本化价值 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 资本市场贝塔风险线

capital market line capital outlay

资本支出 资本产值比率

capital-output ratio capital paid-in

"实缴股本,投入股本"

capital rationing 资本分配 capital reorganization capital reserve capital return capital stock 资本改组

资本公积金 "资本收益率,投资回收率" 股本

capital stock outstanding "发行股本,流通在外股本" capital stock premium 股本溢价 认购股本

capital stock subscriptions capital structure 股本结构 capital structure decision capital surplus 资本盈余

资本结构决策

capital turnover 资本周转率 capital verification "资本验证,验资"

CAPM 资本性资产计价模型 carried interest carry back carrying cost carrying value carry over CASB cash 附带权益

"结转前期扣减,移前扣减" "置存成本,储存成本" ①置存价值②抵押品价值

"①结转下期扣减,移后扣减②结转库存,滚存量"

成本会计准则委员会 ①现金②兑现 变现能力 现金账户

cashability

cash account

cash asset 现金资产 cash audit 现金审计 "现金收付制会计,收付实现制会计"

cash basis accounting cash bonus 现金红利 cash break-even analysis cash budget cash cow

现金损益分界分析

现金预算 现金母牛

cash deficit 现金亏绌 cash disbursement journal cash discount 现金折扣 现金支出日记账

cash dividend

现金股利

cash equivalent 现金等价物 cash equivalent value cash flow 现金等值

①现金流转②现金流量

cash flow statement "现金流转表,现金流量表" cash-flow to capital-expenditure ratio 现金流量对资本支出比率 cash-flow to total-debt ratio cash forecast cashier 出纳员 "cashier,s check " cash in transit cash journal cash on delivery cash on hand cash position 银行本票 现金预测 现金流量对负债总额比率

在途现金 现金日记账 货到付现 库存现金 "现金状况,现金头寸" 现金收入日记账

cash receipts journal cash records cash sale

现金记录

现金销售

cash shortages and overages 现金缺溢 cash statement 现金报表 cash turnover ratio 现金周转率

cash with order "现金订货,订货现金"

casting "加总,合计" casual audit CBA CCA CD 临时审计

成本效益分析 现时成本会计 存款单

ceiling 最高限额 ceiling price central bank centralization certainty 最高限价 中央银行 "集中经营,集权"

确定性 确定性决策

certainty decision

certainty equivalent 确定等值 certainty equivalent coefficient certificate of capital verification certificate of deposit 存款单 certificate of incorporation certificate of indebtedness "公司登记执照,公司注册证书" 借据 确定等值系数 验资证明书

certificate of protest 拒付证明书 certified accountant 注册会计师 certified check 保付支票 注册数据处理师 注册财务计划师

certified data processor

certified financial planners

certified financial statement

"已审核财务报表,已审核会计报表" 注册信息系统审计师

certified information system auditor certified internal auditor

注册内部审计师 注册管理会计师

certified management accountant certified public accountant certifying officer 签付员 chain discount chain liquidation 连锁折扣 连续清算

注册公共会计师

chairman of the board of director 董事长 "chairman,s report " 董事长报告 change fund 找零备用金 物价变动会计

changing prices accounting

charge "①费用②借记,借项③赊账④留置权" charge account "赊账,赊账账户" charge and discharge statement 信托财产(或遗产)收支报表 charge card charge off 付款卡 注销

charge sale 赊销 charter "执照,许可证" chartered accountant 特许会计师 特许财务分析师 "特许财务咨询师,特许财务顾问"

chartered financial analyst charted financial consultant

chartist 图表分析专家 chart of accounts"账户分类表,会计科目表" chattel 动产 chattel mortgage check 动产抵押

"①支票②检查,核对" "制约*衡制度,制衡制度"

check and balance system check cleaning 支票交换

checking account check register

"支票账户,活期存款账户"

支票登记簿 支票验证 "总会计,会计主任" "总审计,审计主任" "总出纳,出纳主任" "财务总裁,财务总经理"

check verification chief accountant chief auditor chief cashier

chief financial officer

CHIPS 票据交换所银行内部支付系统 chronological book CIF 到岸价格 circularization circulating asset circulating capital claim 索赔 账户分类表 发函询证 流动资产 "流动资本,流动资金" 序时账簿

classification of accounts

classification of assets

资产分类

classification of liabilities 负债分类 "classification of stockholders, equity " 股东产权分类 classified common stock 分类普通股 classified trial balance claw back clean 追回税款 分类试算表

①不附带保留条件②不附其他单据③不附利息 光票汇票

clean bill of exchange

clean letter of credit 光票信用证 clearance "①结关,报关②票据交换,清算③清仓"

clearance agent 报关结算代理商 clearance sale 清仓减价销售

clearing ①票据交换②结算 clearing account "①暂记账户,过渡账户②票据交换往来账户" clearing house clear-up cause 票据交换所 清理条款

clerical error "笔误,记账错误" clerk client "办事员,职员" "客户,委托人"

closed account 已结账账户 closed-end mutual fund closely-held company 固定股份互助基金投资公司 不公共招股公司

closely-held corporation 不公共招股公司 closing ①结账②收盘 closing adjustment "结账调整,决算调整"

closing balance 期末余额 closing date closing entry closing price "结账日期,截止日期" 结账分录 收盘价格

closing trial balance 结账试算表 CM CMA CML COBOL code "贡献毛利,贡献毛益" 注册管理会计师 资本市场贝塔风险线 普通商业用语 "①代号,代码②法规,守则" 《职业道德守则》

Code of Professional Ethics coding 编码 coding clerk 编码员

coding of accounts

账户编码

co-financing 共同融资 coin 硬币

coinsurance clause 共同保险条款 collateral "抵押品,担保品" "抵押品担保债券,动产担保债券"

collateral bond

collateral loan

抵押品担保贷款

collectibles 收藏物 collection agency collection period 收账代理商 收款期

collective policy 收账政策 collusion 串通舞弊 多栏式日记账 企业合并

columnar journal combination

combined financial statement "合并财务报表,合并会计报表" combined journal and ledger "合并日记分类账,日记总账" comfort letter commercial bank commercial bill 安慰信函 商业银行 商业汇票 商业信用

commercial credit

commercial law 商法 commercial paper commission commitment ①商业票据②流通票据

"佣金,手续费" ①承诺付款②承诺贷款

commitment fee 承诺费 commodity "商品,货物" commodity exchange 商品交易所 普通商业语言

Common Business Oriented Language

common cost common dollar

共同成本 等值美元

common-size statement 共同尺度报表 common stock 普通股

common stock equivalent 等同普通股 Common Stock Index community of interest commuted value company 公司 公司董事长 普通股股票价格指数 "共同权益,共同权益集团" 折算价值

company director

company finance 公司财务 company law 公司法 公司公积金

company reserve company tax comparability

公司税 可比性

comparative accounting "比较会计,比较会计学" comparative statement compensating balance compensating errors compensation "比较财务报表,比较会计报表" "补偿性存款额,存货抵销余额" 抵销性错误

"①报酬②补偿,赔偿" 补偿性购股权

compensatory stock option

competitive bidding 竞争性投标

compilation of financial statement "编辑财务报表,编辑会计报表" complete audit 全部审计 全部周期成本 全部完工法

complete cycle costs

completed contract method complete transaction complex capital structure

完整经济业务 复杂资本结构 复杂信息处理

complex information processing compliance audit

符合规章审计

compliance test "符合规章抽查,符合性抽查" composite break-even point composite depreciation composition 综合损益分界点

综合折旧

"偿债协议,债务和解" "1 元的复利终值,1 元的本利和"

compound amount of 1 dollar

compound discount "复贴现,复折现" compound entry compound interest 复合分录 复利

compound interest method of depreciation 复利折旧法 compound value comprehensive audit comprehensive budget comprehensive income 复利值 综合审计 综合预算 综合收益

comptroller "审计长,主计长"

Comptroller General 总审计长 compulsory audit 强制审计 强制清算

compulsory liquidation COMPUSTAT

电子计算机会计数据库

computed price 推算价格 computer 电子计算机 电子计算机辅助审计 电子计算机辅助财务管理

computer-aided audit

computer-aided financial management computer conferencing 电子计算机会议

computer fraud 电子计算机舞弊 computerized accounting 电算会计化 computer network computer software concealment concept "电子计算机网络,电子计算机互联网络" 电子计算机软件

"隐瞒,匿报" 概念 "概念构架,概念体系"

conceptual framework concern "企业,商号"

concession "①特许,特许权②折让,优惠" condensed balance sheet condensed income statement conditional acceptance conditional bond 简明资产负债表 简明损益表

附加条件承兑

附条件债券

confidential information confirmation letter

"机密信息,机密资料"

"询证信函,查证信函"

confirmed letter of credit 保兑信用证 confiscated goods confiscation "没收货物,充公货物"

"没收,充公" "公私利益冲突,借公营私" 跨行业企业合并

conflict of interest

conglomerate combination conglomerate company

"跨行业公司,集团公司"

conglomerate financial statement "集团公司财务报表,集团公司会计报表" conservatism consignment ①保守性②稳健性 "寄销,寄托" 寄销账户

consignment account consistency 一致性

consolidated financial statement consolidation 创立合并

"合并财务报表,合并会计报表"

consolidation goodwill

合并商誉

consortium "国际财团,国际银团" consortium project constant price 国际财团投资项目

不变价格

constant purchase power accounting 不变购买力会计 constituent company "子公司,成员公司"

construction contract accounting 建筑合同会计

construction work in process 在建工程 constructive dividend constructive fraud 推定股利 推定欺诈

constructive receipt 推定收入 consular invoice consultant 领事签证发货票

"咨询师,顾问" 咨询费

consultant fee

Consultative Committee of Accounting Bodies 会计团体协商委员会 consumed cost 耗用成本 Consumer Price Index 消费品物价指数 欧洲大陆会计

Continental European accounting contingency "意外事项,或有事项"

contingency account

意外准备账户 应急财务计划

contingency financial plan

contingent gain "或有收益,或有利得" contingent loss 或有损失 continuing account "连续账户,结转账户"

continuing appropriation "连续拨款,连续经费" continuing investment 连续投资 "专业进修教育,专业连续教育"

continuing professional education continuing security 连续担保

continuity postulate 连续经营假设

continuous audit continuous budget continuous inventory contra account contract

连续审计 "连续预算,滚动预算" 连续盘存

抵销账户

合同 合同工

contract labor contractor

①定约人②承包商 合同价格

contract price

contra entry 对销分录 contributed capital 实缴股本 实缴股本的股票溢价

contributed capital in excess of par value

contribution "①缴入股本②分担费用③贡献毛利④捐献,捐款" contribution approach to pricing contribution margin 贡献毛利法定价

"献毛益,贡献毛利"

contribution margin income statement 贡献毛利损益表 contribution margin ratio 贡献毛利率 contributory pension plan control ①控制②管制 control account 统制(统驭)账户 controllable cost 可控制成本 分担退休金计划

controlled accounts 被统制账户 controlled company "受控公司,子公司"

controller

"会计长,主计长"

controlling company 控制公司 controlling-company accounting controlling interest 控制公司会计

"控制股权,多数股权"

convention "惯例,常规" conventional accounting 常规会计 conventional costing 常规成本计算法 常规损益表

conventional income statement conversion "①兑换②换算,折算" conversion price 兑换价格

conversion rate "兑换率,折算率" convertible bond 可兑换债券 可兑换优先股

convertible preferred stock conveyance cook

"转让,转让证书"

窜改账目 假账 共有公司

cooked books

coownership company

coownership of property 共有财产 copyright 版权

copyright royalty "稿费,版税" corporate accounting 公司会计

corporate bond 公司债券

corporate charter corporate finance

公司执照 公司财务 "合资经营公司,合资公司"

corporate joint venture

corporate raider 公司侵夺者 corporate readjustment 公司账务重新调整

corporate reorganization "公司重组,公司改组" Corporate Report corporate risk 《公司报告》

公司风险

corporation "公司,股份公司" corpus 本金 correcting entry 更正分录 correspondent corruption cost "①客户,往来商号②代理银行"

"贿赂,行贿"

"①成本②耗费,花费"

cost absorption "成本摊配,成本转并" cost accountant 成本会计师 cost accounting 成本会计 Cost Accounting Standards cost accounts cost allocation cost analysis 成本账户 "成本分摊,成本分配" 成本分析 《成本会计准则》

cost and freight 货价加运费价格

cost and insurance cost audit cost basis

货价加保险费价格

成本审计 成本基准 成本效益分析

cost-benefit analysis cost center 成本中心 cost classification

成本分类

cost control 成本控制 cost distribution "成本分摊,成本分配" cost flow 成本流转

costing 成本计算法 "cost, insurance and freight" 到岸价格 cost ledger 成本分类账 cost object 成本对象 cost of capital 资本成本 "制造成本,半成品成本"

cost of goods manufactured cost of good sold

销货成本

cost of living adjustment 按生活费用调整 cost of sales 销货成本 成本与市价孰低法

"cost or market, whichever is lower " cost-plus pricing cost principle 成本加成计价法 成本原则

cost records 成本记录

cost report 成本报告 cost sheet "成本单,成本计算单" 成本差异分析 成本—销量—利润分析

cost variance analysis

cost-volume-profit analysis counterfeit money countermand

伪造货币

"止付,挂失"

countersign 会签 coupon 息票 coupon bond 息票债券

Court of Bankruptcy 破产法院 covenant cover 保证条款

"①弥补,抵偿②保证金,抵押财产③补进" "①保额②偿债准备金,偿债能力" 偿债能力比率

coverage

coverage ratio

covered interest arbitrage 套息交易 CPA 注册公共会计师 注册公共会计师职称考试

CPA examination CPA firm credit

注册公共会计师事务所

"①贷方②贷记③信用,信贷④抵免" "赊账,赊账账户" "信用调查机构,征信所" 信用分析

credit account credit agency credit analysis

credit balance credit card

贷方余额

信用卡 信用控制 "信用保证,信用担保"

credit control credit guarantee credit line

"贷款限额,信贷额度"

credit memorandum 贷方通知单 creditor 债权人 债权人产权 "债权人分类账,应付账款分类账"

"creditors, equity " "creditors, ledger " credit policy

信用政策

credit rating 评定信用等级 credit risk credit sale 信贷风险 赊销

credit terms 信用条件 criminal liability 刑事责任 critical path accounting 关键路径会计

critical path method 关键路径法 cross check crossed check 交互核对 "横线支票,划线支票"

cross rate (of exchange) "交叉汇率,套汇汇率" cross-reference (index) cum dividend 对照索引

附有股利

cum rights

"附权,附认购新股权" 累积优先股

cumulative preferred stock cumulative voting currency

累积投票权

"通货,货币" 货币贬值

currency depreciation currency exchange

"货币兑换,货币互换"

current ①流动的②本期的 current account ①活期存款账户②往来账户 current asset 流动资产 流动资产周转率

current asset turnover current cost 现时成本

current cost account 现时成本会计 current cost income 现时成本收益 current expense current liability ①本期费用②经常费用 流动负债

current rate method 现时汇率法 current ratio 流动比率 现时重置成本

current replacement cost current return current value 本期收益率

①现时价值②现值 保管会计 保管责任

custodial accounting custodial responsibility

custom "惯例,商业惯例" "customer,s advance " 客户预付款

"customer,s ledger " 客户分类账 customs declaration 报关单 customs duty customs office cutoff 关税 海关

"截止,截账" "截止日期,截账日期" 投资项目取舍收益率

cutoff date

cutoff rate (of return) cutoff test

"截止抽查,截账抽查"

cycle count 循环查点 daily cash report 现金收支日报

daily statement 日报表 damages data 损害赔偿

"资料,数据" 数据库 数据库管理系统

data base

data base management system data processing 数据处理 data retrieval date 日期 填早日期 数据检索

date backward date due

到期日

date forward

填迟日期 "资产负债表日期,结账日期"

date of balance sheet date of payment day book 日记簿

"发放股利日期,发薪日期"

days purchases in accounts payable

应付账款占用天数

days sales in accounts receivable 应收账款收款天数 days sales in inventory dBase 数据库管理程序 DCF 折现现金流量 呆账 呆滞资本 存货销售天数

dead account dead capital

dead stock "呆滞存货,冷背存货" deal dealer "交易,买卖" 证券经销商 "信用债券,无担保债券" 债券资本

debenture(bond) debenture capital debit

①借方②借记 借贷常规

debit and credit convention debit 借方余额 "记账卡,取款卡" 借方分录

debit card debit entry

debit memorandum 借方通知单

debt

债务

debt and equity securities 债务和产权证券 debt capacity 借债能力

debt capital "债权资本,借入资本" debt-collection agency 收账代理商

debt coverage ratio 债务偿还能力比率 debt crisis 债务危机

debt factor 债务系数 debt financing debt limit 举债筹资

债务限额

debtor 债务人 debtors ledger debt ratio "债务人分类账,应收账款分类账"

债务比率 "债务重订,债务调整"

debt restructuring debt service debt structure

债务清偿 债务结构 债务对产权比率

debt to equity ratio

debt to total assets ratio 债务对资产总额比率 decentralization "分散权力,分权" decentralized accounting decision 决策 decision analysis 决策分析 分权制会计

decision chart decision making

决策图表 "制定决策,作决策" 在确定情况下制定决策 在不确定情况下制定决策

decision making under certainty decision making under uncertainty decision model 决策模型 decision rule 决策规则

decision software package

决策软件组合程序

decision support system 决策支持信息系统 decision table 决策表

decision theory 决策论 decision tree decision variable 决策树 决策变数 破产公告 宣告股利 余额递减折旧法

declaration of bankruptcy declaration of dividend

declining-balance method (of depreciation) decommissioning cost deconglomeration 拆撤成本

企业分解

deductions 扣减项目 deed 契据 债务清算契据

deed of arrangement deed of trust

信托契据 大幅度折价债券

deep discount bonds

defalcation "挪用,侵吞" default "违约,拖欠" default notice 违约通知书

default risk "违约风险,拖欠风险" defeasance "废止,废除" defective check 不符要求支票 Defense Contract Audit Agency defensive asset 防御性资产 defensive project deferral 防御性投资项目 国防合同审计局

"延期,递延"

deferred annuity 递延年金 deferred asset 递延资产

deferred compensation plan 递延报酬计划 deferred credit deferred debit 递延贷项 递延借项 递延股利 递延费用 递延收益 递延所得税负债

deferred dividend deferred expense deferred income

deferred income tax liability deferred liability 递延负债 deferred maintenance deficiency

递延维修

①亏绌②税款亏欠额

deficiency statement deficit ①亏损②赤字

亏绌清算报表

deficit budget

赤字预算

deflation 通货紧缩 deflator 物价折算指数 财务杠杆作用系数

degree of financial leverage

degree of operation leverage 营业杠杆作用系数 degree of total leverage 全部杠杆作用系数 de jure corporation "已注册公司,依法成立的公司"

del credere 保付货款 delinquency 拖欠债务

delinquency charge 拖欠罚金 delinquency ratio 拖欠比率 delist delivery 取消上市资格 "交货,交割"

delivery against cash 凭现金交货 delivery expense delivery price 运输费用 交货价格

Deloitte and Touche "迪利奥蒂—塔奇会计师事务所,德勤会计师事务所" demand "①需求②请求兑现,即期" demand deposit 活期存款 demand draft 即期汇票

demand loan demerger

活期贷款

企业分解

demurrage "装卸误期费,滞期费,逾期费" denationalization denomination "非国有化,民营化" 票面金额

department "部门,分部" departmental accounting "部门会计,分部会计" departmental cost "部门成本,分部成本" "部门损益表,分部损益表"

departmental income statement departmental overhead depletion "折耗,耗减" 折耗费

"部门间接费用,分部间接费用"

depletion expense

deposit "①存款②定金,保证金" deposit account 存款账户 deposit certificate deposit in transit depository 定期存单 在途存款

"保管机构,存储机构" "证券托存收据,证券存单" 应计折旧资产 应计折旧成本

depository receipts depreciable asset depreciable cost

depreciation life 应计折旧年限 depreciated cost 折余成本

depreciation ①折旧②贬值 depreciation accounting 折旧会计 depreciation adjustment 折旧调整 depreciation allowance depreciation base depreciation expense depreciation fund depreciation method depreciation policy depreciation ratio deregulation 折旧备抵

折旧基价 折旧费 折旧基金 折旧方法 折旧政策 折旧比率

解除管制

derivative evidence 派生证据 derivative instrument designated securities desk audit "派生票据,派生证券" 指定证券

"案卷审计,凭证账簿审计" 明细账户 详细审计

detail account detailed audit

detail ledger 明细分类账 detection of fraud devaluation 贬值 development cost differential analysis "开发成本,开发费用" 差异分析法 检查舞弊

dilution "产权稀释,产权削弱" dilutive securities direct access 稀释性证券 直接存取

direct allocation method "直接分配法,直接分摊法" direct cost 直接成本 直接成本计算法

direct costing

direct debit "直接扣账,直接付账" direct financing 直接筹资 direct investment direction of testing 直接投资 抽查的方向

direct labor 直接人工 direct labor budget direct material 直接人工预算

直接材料 直接材料预算

direct material budget director ①董事②主任 "directors, report " direct placement direct rate direct tax direct test

董事报告 "直接招股,直接推销证券"

直接汇率 直接税 直接抽查 直接注销法

direct write-off method disbursement 支付

disbursement voucher discharge disclaimer disclosure

付款凭单

"解除债务,清偿" 拒绝表示意见 披露

discontinued operations 停止经营 discount "①折现②贴现,贴现息③折扣,折价" discounted cash flow method 折现现金流量法 discounted payback period 折现回收期法

discounted rate of return 折现收益率 discounted value 折现值 discounted factor 折现系数

discount house 贴现公司 discount lost 折扣失效

discount market 贴现市场 discount on bonds payable discount rate"贴现率,折现率" discretionary cost discretionary trust discriminant analysis Discussion Memorandum dishonor 拒付 "负投资,减资" "任意性成本,自定成本" "任意性信托,全权信托" 判别分析 《讨论备忘录》 应付债券折价

disinvestment

dismissal pay disposal

解雇费

"清理,变卖" 公司解散

dissolution of company distraint 财产扣押 distress price

"处理价,削价"

distributed computer system 分布式电子计算机系统 distributed income 已分配收益

distribution expense 摊销费用 diversificable risk diversification dividend 可分散风险 "多种经营,分散经营"

"股息,股利" 股利决策 股利支付率

dividend decision dividend payout ratio dividend rate

股利率 股利再投资计划

dividend reinvestment plan

dividends in arrears 拖欠股利 dividends payable 应付股利

dividends per share 每股股利 division 分部 分部贡献毛利损益表

divisional contribution margin income statement divisional performance evaluation document "单据,凭证"

分部业绩评价

documentary bill of exchange 跟单汇票 dollar accountability 货币收支会计责任 donated capital 捐赠资本 double-declining-balance method of depreciation double-entry bookkeeping 复式簿记 双倍余额递减折旧法

double leverage 双重杠杆作用 double option 双*谌

double taxation "双重课税,重复课税" doubtful account 可疑账款 道?琼斯工业股票*均价格指数

Dow Jones industrials averages Dow Jones News Service down payment downturn draft

道?琼斯新闻服务社

"分期付款定金,首期付款"

市况逆转

①汇票②草案 "退税,退款" 提款 双重反映

drawback drawings

dual presentation due care

应尽的责任心 邓恩—布雷斯特里特公司

Dun & Bradstreet Inc.

DuPont analysis 杜邦分析法 duty①关税②税收 duty free 免税

dynamic analysis E & OE earmark

动态分析

"如有错漏,有权更正" "指定用途,专款专用"

earmarked loan 用贷款 earned income "劳动所得,劳动收入" 劳动收入税收减免

earned income credit earned surplus earnest

"营业盈余,已获盈余"

"定金,保证金" "盈利能力,收益能力"

earning power earnings

"①收益,盈余②劳动所得,劳动收入" 支付利息和税款前收益

earnings before interest and tax

earnings coverage ratio 收益偿债能力比率 earnings dilution 收益稀释 收益股利比率

earnings-dividend ratio earnings per share

每股收益

earnings quality 收益质量 earnings rate 收益比率

economic appraisal 经济评价 economic benefits economic cost 经济效益

经济成本

economic entity "经济主体,经济实体" economic income 经济收益

economic interest economic life

经济权益

经济年限

economic obligation 经济债务 economic order quantity 经济订货量 economic resource 经济资源

economic value 经济价值 ED (会计准则)公布草案 effective interest method 实际利息法 effective interest rate 实际利率 effectiveness 效果 实际收益率

effective rate of return effective tax rate efficiency 效率

实际税率

efficiency audit

效率审计 效率差异 有效证券组合投资 电子现金出纳机 电子数据处理

efficiency variance efficient portfolio

electronic cash register

electronic data processing

electronic exchange 电子交易 electronic financial calculator 电子财务计算器 electronic funds transfer system electronic mail 电子邮件 电子资金转账系统

electronic money

电子货币 电子售货点 财务报表要素、会计报表要素

electronic point of sale

elements of financial statement elimination "抵销,冲销" embezzlement emergency fund emoluments "贪污,盗用" 应急基金 "报酬,酬金"

employee benefit职工福利金 employee fraud 职工舞弊 employee pension employee report 职工退休金 职工报告 退休职工收入保障法

Employee Retirement Income Security Act employee stock ownership plan "employer,s liability insurance" employment report encumbrance endorsement endowment fund energy audit 雇佣报告

职工入股计划 "雇主责任保险,职工伤害保险"

"保留支出数,约定付款数" 背书 "捐赠基金,留本基金" 能源审计

energy cost 能源成本 engagement letter enrolled agent 审计聘函

注册税务代理人

enterprise

企业 企业会计

enterprise accounting

enterprise fund 企业基金 entertainment expense entity "主体,个体" 会计个体论 企业家 "交际费,招待费"

entity theory entrepreneur entry

"分录,入账"

entry value "入账价值,买入价值" equalization "*均化,均衡化"

equation method 等式法 equipment 设备

equipment financing 设备融资 equipment leasing 设备租赁

equipment replacement 设备更新 equipment-trust bond equity "产权,业主产权" 产权账户 产权资本 产权资本对债务总额比率 设备信托债券

equity account equity capital

equity capital to total debit ratio equity capital turnover equity dilution

产权资本周转率

产权削弱

equity financing 产权筹资 equity method equity security 产权法 产权证券 产权业务

equity transaction

equivalent cash 约当现金 equivalent units 约当产量 Ernst and Young error "误差,差错" "厄恩斯特—杨会计师事务所,安永会计师事务所"

errors and omission excepted "如有错漏,有权更正" escalator clause "伸缩条款,自动调整条款"

escapable cost 可避免成本 estate "①财产,房地产②遗产" 遗产会计

estate accounting estate tax estimate 遗产税

"估计,估价"

estimated liability估计负债 estimated realizable value 估计变现价值

estimated salvage value 估计残值 estimated tax 估计税额

estimated useful life 估计使用年限 estimation sampling 推算抽样法 estimator "估算员,估价员"

ethics

"道德,职业道德" 欧洲美元 欧洲产权证券市场 欧式期权 资产估价

Eurodollar

Euroequity market European option evaluation of asset

evaluation of internal control 内部控制评价 event ①事项②节点 "证据,凭证"

evidence

ex "在外,除外" examination "①审查,检查②职称考试" """except for"" opinion " exceptional item exception principle """除外""意见,""例外""意见"

例外项目 例外原则

exception report 例外报告 excess burden "超额负担,超额税负"

excess capacity 超额生产能力 excess cash 超额现金 excess earnings accumulation tax excess liquidity 超额流动性 excess-profit tax excess salary exchange "超额利润税,过分利得税" 超额报酬 超额累积收益税

①交易②兑换③汇兑④交易所

exchange contract

"远期外汇合同,期汇合同"

exchange gain and loss 汇兑损益 exchange rate exchequer bill excise tax "汇率,外汇汇率" 国库券

"货物税,消费税"

ex-dividend "除息,除股利" ex-dock 目的港码头交货价格 合同生效

execution of contract executive

高级管理人员

executive compensation 高级管理人员报酬 executive director "执行董事,常务董事" 高级管理人员股票购买计划

executive stock acquisition plan executory contract executory cost

尚未履行的合同

尚待支付的成本

exempt corporation 免税公司 exempt goods 免税商品

exempt income "免税收益,免税所得" exemption exercise "①免税,免税额②免除债务" 行使认股权 预购股票价格

exercise price ex-factory

卖方工厂交货价格

exhibit 附表

ex-interest exit value

除利息 脱售价值 扩大范围的审计

expanded scope audit expectation 预期

expected annual volume 预期年度业务量 expected cash flow 预期现金流量

expected return 预期收益 expected value 预期值 expected yield 预期收益率

expenditure 支出 expenditure reduction expenditure variance expense费用 expense account expense allocation 费用账户 "费用分配,费用分摊" 支出削减 支出差异

expense budget 费用预算 expense center 费用中心 expense payable 应付费用 expense variance expired cost 费用差异

已耗成本 指数修匀法

exponential smoothing exposure draft

"公布草案,征求意见稿"

ex-rights extension

除权 展期 外部会计 外部审计

external account external audit

external auditor 外部审计师 external document external financing externalities 外部凭证 外部筹资

外部效应

external transaction 外部业务 extraordinary gain and loss extraordinary general meeting "非常损益,特别损益" "非常股东大会,特别股东大会"

extraordinary repair "非常修理,特别修理" ex-warehouse face value factor 卖方仓库交货价格

"票面价值,面值"

应收账款代理商 "应收账款代理经营,应收账款转售"

factoring

factory cost 工厂成本 factory ledger 工厂分类账

factory overhead 工厂间接费用 failure 经营失败 "公*市价,公司市场价值"

fair market price(value) fairness "公正性,公允性"

fair rate of return "公*收益率,公允收益率" fair transfer price "公*划拨价格,公允划拨价格" false entry false returns 虚假分录 谎报税单 《财务会计准则公报》 有利财务杠杆作用

FASB Statements

favorable financial leverage favorable variance feasibility analysis feasible solution Fed 联邦储蓄系统

"有利差异,顺差" 可行性分析 可行解

Federal Deposit Insurance Corporation federal income tax 联邦所得税

联邦存款保险公司

Federal Insurance Contribution Act Tax Federal Reserve Banks 联邦储备银行 federal unemployment tax federal withholding tax fee "劳务费,公费" feedback FEI 反馈

联邦社会保险税

联邦失业保险税

代扣联邦税

高级财务管理人员协会

fellow members 正式会员 fictitious asset 虚列资产

fictitious liability 虚列负债

fidelity bond fiduciary

"忠诚保证,忠诚保险" 财产受托人

fiduciary accounting 财产信托会计 field audit "外勤审计,现场审计"

field auditor 外勤审计师 FIFO figure 先进先出法 "数值,金额"

file "档案,文件" filling status 申报纳税身份 final audit 期末审计 期末股利 期末存货 决算报表

final dividend final inventory final statement

finance "①筹措资金,融通资金②财务③金融" financial accounting 财务会计 Financial Accounting financial accounts financial adviser StandardsBoard 财务会计准则委员会 "财务报表,会计报表" 财务顾问

financial analysis 财务分析 financial analysis software financial analyst 财务分析师 Financial Analysts Federation 财务分析师协会 财务分析软件

financial asset financial audit

金融性资产 财务审计

financial budget 财务预算 financial capital 财务资本 financial capital maintenance concept 财务资本维护概念 financial crisis financial decision financial executive 财务危机 财务决策 "财务主管人员,高级财务管理人员" 高级财务管理人员协会

Financial Executives Institute financial expense financial forecast 财务费用 财务预测

financial futures 金融期货 financial highlight financial guarantee 重点财务数据 财务担保 财务信息系统

financial information system financial institution

金融机构

financial instrument 金融票据 financial leverage 财务杠杆作用 财务杠杆比率 财务管理

financial leverage ratio financial management

financial market 金融市场 financial objective 财务目标

financial planner financial position

财务计划师 财务状况 财务状况表

financial position statement financial ratio 财务比率

financial ratio analysis financial report

财务比率分析

财务报告

Financial Reporting Release 《财务报告公告》 Financial Reporting Standards financial risk 财务风险 "财务报表,会计报表" "财务报表分析,会计报表分析" 《财务报告准则》

financial statement

financial statement analysis

financial statement audit "财务报表审计,会计报表审计" financial statement footnotes "财务报表附注,会计报表附注" financial statement structure "财务报表结构,会计报表结构" financial structure 财务结构

Financial Times Ordinary Share Index 《金融时报》普通股股票指数 financial year financing 财务年度

"筹措资金,融通资金" 筹资成本 筹资决策

financing cost

financing decision

financing lease "筹资性租赁,融资性租赁" finder "中人,掮客"

fine "罚金,罚款" finished goods inventory 产成品存货 finished goods turnover firm 产成品周转率

"①厂商,商号②确定的,固定的"

"first-in, first-out method" 先进先出法 fiscal agent 财务代理人 fiscal year ①会计年度②财政年度

fixed asset 固定资产 fixed assets accounting fixed assets audit 固定资产会计

固定资产审计 固定资产对产权资本比率

fixed-assets to equity-capital ratio fixed-assets turnover fixed budget fixed capital fixed charge

固定资产周转率

固定预算 "固定资本,固定资金" ①固定费用②固定留置权 偿付固定费用能力比率

fixed-charge coverage ratio

fixed cost(expense) 固定成本 fixed deposit 定期存款 固定利息证券

fixed interest securities fixed liability fixed overhead

固定负债 固定间接费用

fixed overhead spending variance 固定间接费用开支差异

fixed overhead variance 固定间接费用差异 fixed overhead volume variance fixture 固定装修 固定间接费用业务量差异

flash report 快报 flat rate "统一费率,统一税率" 弹性预算

flexible budget float

①浮存②发行③浮动 发行成本 流动资产 流动资金 流动留置权 流动负债

floatation cost floating asset floating capital floating charge floating liability

flow assumption 流转假设 flow chart flow of cash flow of costs flow of funds flow statement folio "流转图表,流程图表" "现金流转,现金流量" 成本流转 "资金流转,资金流量" "流转表,流量表"

"页号,页码" 参见账页

folio reference

footing "加总,合计" footnotes 附注

for cash

"付现,付现交易"

forced sale "强制销售,迫售" forced sale value force majeure forecast 迫售价值 不可抗力

预测 预测报表

forecasted statement

foreclosure "取消抵押品赎回权,没收抵押品" foreign bill of exchange foreign bond 外国债券 Foreign Corrupt Practices Act 反国外行贿法规 Foreign Credit Insurance Association 国外信用保险协会 foreign currency 外币 外国汇票

foreign currency account 外币账户 foreign currency deposit 外币存款 foreign currency futures 外币期货 foreign currency option "外币购买权,外币期权" 外币证券 外币报表 "外币经济业务,外币业务" 外币折算 外币折算风险

foreign currency securities foreign currency statement foreign currency transaction foreign currency translation

foreign currency translation risk

foreign direct investment 国外直接投资

foreign exchange

"①外汇②外币兑换,外币汇兑"

foreign exchange broker 外汇经纪人 foreign exchange dealer 外汇经销商 foreign exchange gain or loss foreign exchange market foreign exchange rate foreign exchange risk 外汇兑换损益 外汇市场 外汇汇率 外汇风险 外汇风险管理

foreign exchange risk management foreign exchange settlement 汇

foreign exchange transaction "外汇经济业务,外汇业务" foreign income foreign tax credit forfeiture 国外收益 国外税收抵免

"罚款,没收"

forgery "假冒,伪造" formation expense 开办费 资产负债表格式

form of balance sheet forms control

"表格控制,表格管理" 公式翻译程序语言 预期会计 "远期汇兑合同,期汇合同"

Formula Translator forward accounting

forward exchange contract forward exchange rate

远期汇率 "预期财务报表,预期会计报表"

forward financial statement

"founder,s shares " fractional currency

创办人股份 辅币

fractional share 零星股份 franchise fraud "特许经销权,专营权"

"舞弊,诈骗"

fraud audit "舞弊审计,诈骗审计" fraudulent misrepresentation 欺诈性虚报 fraudulent returns free exchange rate freehold 欺诈性税单 "自由汇率,自由浮动汇率"

永久业权 免费 免征所得税

free of charge

free of income tax free on board

"离岸价格,船上交货价格"

free surplus 自由盈余 free trade freeze freight 自由贸易

冻结 "运载货物,运费"

freight-in(ward) 运入运费 freight-out(ward) frequency distribution fringe benefit front-end finance 运出运费 "频数分布,频率分布"

"附加福利,福利金" 前期贷款

front-end load frozen account frozen credit full audit full cost

前期负担 冻结账户 "冻结信贷,冻结贷款"

"全部审计,详细审计" "完全成本,全部成本"

full costing 全部成本计算法 full cost-plus pricing 全部成本加成计价法 full cost pricing full disclosure 全部成本计价法 充分披露

full faith and credit bond 十足信用债券 fully depreciated asset 已提足折旧资产 完全稀释的每股收益

fully diluted earnings per share fully vested 全额法定权益 functional accounting functional classification functional currency fund

职能会计 "按职能分类,按用途分类"

职能货币

"基金,专用基金" 基金账户

fund account

fund accounting 基金会计 fundamental analysis fund asset 基金资产 "基金余额,基金结存额" "基础分析,基础财务状况分析"

fund balance

funds

"资金,流动资金"

funds flow statement 资金流量表 funds statement 资金表 furniture and fixtures futures "期货,期货交易" futures contract 期货合同 futures exchange futures price ①远期汇兑②期货交易所 家具和装修

期货价格

future value 未来值 future value interest factor "未来值利息系数,终值利息系数" "未来值利息系数表,终值利息系数表"

future value interest factor table gain "利得,收益"

gain and loss account garnishee garnishment gearing gearing ratio 第三债务人

损益账户

"扣押,扣发" 财务传动作用 财务传动比率 "总会计师,总会计" 审计总署 关税与贸易总协定

general accountant

General Accounting Office

General Agreement on Tariffs and Trade general and administrative expense general auditor "总审计师,总审计"

一般管理费用

general cash

普通现金

general cashier "出纳主任,总出纳" general creditor 普通债权人 general crossed check general fund general journal general ledger 普通划线支票

普通基金 普通日记账 总分类账 公认会计原则

generally accepted accounting principles

generally accepted auditing standards 公认审计准则 general meeting of stockholders general mortgage 普通抵押 普通抵押债券 股东大会

general mortgage bond

general partner 普通合伙人 general price index 一般物价指数 一般物价水*会计 "通用财务报表,通用会计报表"

general price level accounting

general purpose financial statement general standard( of audit) gift "赠与,赠与物" gift tax 赠与税 gilt-edged security glamour stock

审计一般准则

"金边证券,优质证券"

"热门股票,时髦股票" 全球会计

global accounting

globalization goal congruence

全球化 目标一致性 目标规划

goal programming goal seeking going concern

"目标寻求,目标搜索" 连续经营的企业

going-concern postulate 连续经营假设 going-concern value 连续经营价值 going private going public gold arbitrage "私售股份,股份私人持有" "公开招股,股票公开上市" *鹛桌

gold bullion "金砖,金条" gold card 金卡

gold clause "*鹛蹩,*鸾崴闾蹩" golden parachute 优厚退职金

gold futures *鹌诨 goods and services 商品和劳务 goods in process 在产品 goods-in-process inventory goodwill 商誉 政府会计 政府会计准则委员会 在产品存货

government accounting

Governmental Accounting Standards Board government audit 政府审计

government auditor 政府审计师 government bond 政府公债

government corporation 国营公司 government subsidy "政府补助金,政府补贴" grace period grant 宽限期

"赠款,补助金" "图表法,图解法"

graphical method

graphic display 图表显示 graphic software 图表软件 greenback 美钞

greenmail payments 股份回收付款 gross 总额 账面总值 ①毛收益②营业收入总额 "毛利,毛利率" 国民生产总值

gross book value gross income gross margin

gross national product gross price method gross profit 毛利

总价法

gross-profit method 毛利法 gross profit ratio 毛利率

gross sales 销售收入总额 gross wage 工资总额

gross working capital gross yield 毛收益率

流动资产总额

group accounts "合并财务报表,合并会计报表" group depreciation 分类折旧 分组合并会计报表

group financial statement growth rate "增长率,成长率" growth stock 新兴公司股票 guaranteed bill guaranteed bond 担保票据

担保债券

guaranteed letter of credit 担保信用证 guarantor "保证人,担保人" 保证金 半成品

guaranty funds

half finished goods half-stock

半额股票 半年结算

half-year closing

half-year convention 半年常规 Hang Seng Index hard copy 恒生指数

"硬拷贝,印刷记录" 硬通货

hard currency hard loan hardware

硬通货贷款 硬件

harmonization of accounting 会计的协调

heading

"表首,表头"

head office "总部,总店" head office control account head office current account hedge "套期交易,对冲交易" "买期保值,套买保值" "套卖保值,卖期保值" "隐蔽资产,账外资产" "隐蔽负债,账外负债" 隐蔽准备金 "高级证券,优质证券" 总店控制账户 总店往来账户

hedge buying hedge selling hidden assets hidden liability hidden reserve

high-grade securities

high-level language 高级语言 high-leveraging 高度财务杠杆作用 highlight 重点财务数据 高低点法 高收益债券 "租购,分期付款购货" 租购会计

high-low method high-yielders hire purchase

hire purchase accounting historical cost 历史成本

historical cost accounting historical cost depreciation historical cost principle

历史成本会计 历史成本折旧

历史成本计价原则

historical summary holdback holder

历史数据汇总表

暂时扣发

"①持票人②股票持有人,债券持有人" 正当持票人 在册股东 "持有资产,置存资产"

holder in due course holders of record holding assets

holding company 控股公司 holding cost "储存成本,置存成本"

holding gain or loss 资产置存损益 holding period home country home currency 置存期 "原籍国,宗主国" 本国货币 "本国货币经济业务,本国货币业务"

home currency transaction home office "总部,总店" honor "承付,承兑"

honorarium 酬金 horizontal analysis 横向分析

horizontal audit 横向审计 horizontal combination host country hot money 横向合并

"所在国,东道国" 游资 小时工资率

hourly wage rate

hour rate variance human assets

小时工资率差异

人力资产 人力资源会计

human resource accounting

hurdle rate "最低收益率,最低期望收益率" hypothecated account hypothecation idle capacity 抵押 闲置生产能力 闲置生产能力成本 抵押账户

idle-capacity cost

idle money 闲置资金 idle time 停工时间 idle time cost illegal acts 停工时间成本

"违法行为,不法行为" 非法股利 非流动性资产

illegal dividend illiquid assets illiquidity

非流动性

impairment of capital 资本减损 impairment of value 价值减损 imperfect information imperfect market 不完整信息 不完善竞争的市场

impersonal account 非人名账户 implicit cost "内含成本,隐含成本" import credit 进口信贷

import declaration

进口报关

import duty "进口关税,进口税" impound imprest fund 扣押 定额备用金

imprest system 定额备用金制度 improvement and extensions 改造和扩充投资 imputed cost "应计成本,推算成本" imputed interest "应计利息,推算利息" inactive money 呆滞资金 inactive securities inadequacy 不适用 inadmitted asset 不承保资产 in arrears 拖欠 不可避免成本 呆滞证券

inavoidable cost in bond 保税

incentive stock option incentive wage system in-charge accountant

奖励性股票购买权 奖励工资制度 主管会计师

income "①收益②收入,所得" income account "收益账户,损益账户" income before interest and tax income bond 收益债券 支付利息和税款前收益

income concept 收益概念 income deduction 收益扣减项目 收益分配账户 连续经营部门营业收益

income distribution account

income from continuing operations

income from discontinued operations 停业部门营业收益 income per share income quality 每股收益

收益质量 收益实现 收益修匀 "收益表,损益表" 损益表账户

income realization income smoothing income statement

income statement account income statement audit income summary income tax 所得税

损益表审计

损益汇总账户

income tax credit 所得税税额抵免 income tax payable 应付所得税 incorporated "已注册,已注册公司" incorporation "登记,注册" 增量分析法

incremental analysis incurred cost indebtedness in default

已发生成本 欠债

违约

indenture

"合约,契约" "独立性,超然独立性"

independence

independent accountant 独立会计师 independent auditor 独立审计师 independent variable index ①指数②索引 索引存取 自变量

index access indexation

"按物价指数调整,物价指数化" 物价指数化债券 物价指数化退休金 指数 指数趋势数列

indexed bond indexed pension index number

index number trend series index of cost of living

生活费用指数

Index of Retail Price 零售价格指数 indirect arbitrage indirect cost "间接套汇,间接套利" 间接成本 间接投资

indirect investment

indirect labor间接人工 indirect liability ①间接负债②间接责任

indirect material 间接材料 indirect rate 间接汇率 indirect tax 间接税

individual depreciation individual income

个别折旧

"个人收益,个人所得"

individual investment 个人投资 individual proprietorship 独资企业 individual retirement account 个人退休金账户 indorsement indorser 背书 背书人 工业事故准备金

industrial accident reserve industrial accounting

工业会计

industrial development bond 工业发展债券 industrial property Industry Audit Guide industry ratios inflation 工业产权 《行业审计指南》

行业比率

通货膨胀

inflation accounting 通货膨胀会计 inflation risk premium 通货膨胀风险溢酬 informal record 非正式记录 information "信息,情报" information benefit 信息效益

information cost 信息成本 information processing 信息处理

information retrieval 信息检索

information system inheritance tax initial audit initial capital

信息系统

遗产税

初次审计 创办资本

initial public offering "初次公开发行,股票初次发行" in kind 以物代款 input ①输入②投入 投入成本

input cost

input-output analysis 投入产出分析 input value 投入价值 inquiry 查询 inside director 内部董事

insider "熟悉内情者,知内情者" insider dealing "知内情者交易,内幕交易" 内幕信息

insider information insolvency inspection

"无偿债能力,无力偿付" "检查,稽核" 检验证明

inspection certificate inspector

"稽核员,核查员" 总检查长

Inspector General

installment 分期付款 installment account 分期付款赊销账户

installment bond

分期偿还债券 分期付款法(确认营业收入)

installment method( of revenue recognition) installment sale 分期付款销售 Institute of Certified Financial Planners institute of certified public accountants

注册财务计划师协会 注册公共会计师协会 苏格兰和威尔士特许会计

Institute of Chartered Accountants in England and Wales 师协会 Institute of Chartered Financial Analysts Institute of Internal Auditors

注册财务计划师协会

内部审计师协会 管理会计协会

Institute of Management Accounting institutional accounting institutional investors instrument insurance

社会机构会计 社会机构投资人

"①文件,凭证②票据,证券" 保险

insurance coverage "保险金额,保额" insurance expense 保险费

intangible asset 无形资产 intangible value 无形价值 integrated data processing integrated software "综合数据处理,集中数据处理"

综合软件

intellectual property 知识产权 intercompany account 公司间往来账户

intercompany comparison intercompany elimination intercompany income

公司间比较 公司间抵销 公司间收益

interest "①利息②股权,权益" interest arbitrage 套息 附息投资项目

interest bearing investment interest bearing note interest coverage ratio interest expense interest group

附息票据 偿付利息能力比率

利息费用 利益集团 投资利息

interest on investment

interest on overdraft 透支利息 interest rate 利率

interest rate risk 利率风险 interim audit 期中审计

interim dividend 期中股利 interim financial statement interlocking directorate intermediate product internal accounting "期中财务报表,期中会计报表"

连锁董事会 "中间产品,半成品"

内部会计 内部会计控制

internal accounting control internal audit 内部审计

internal check

"内部牵制,内部稽核"

internal control questionnaire 内部控制调查表 internal control system internal documents internal financing internal rate of return internal reporting 内部控制制度

内部凭证 内部筹资 "内部收益率,内含收益率" "内部报告,内部报表"

Internal Revenue Service 国内税务署 internal transaction internal transfer price "内部经济业务,内部业务" 内部划拨价格

international accountant 国际会计师 international accounting "国际会计,国际会计学" International Accounting Standard 《国际会计准则》

International Accounting Standard Committee 国际会计准则委员会 International Auditing Guidelines 《国际审计指南》 International Auditing Practices Committee 国际审计实务委员会 International Auditing Standard 《国际审计准则》 国际复兴开发银行

International Bank for Reconstruction and Development international bonds 国际债券 国际资本市场 "国际财团,国际银团"

international capital market

international consortium of bank

international corporation 跨国公司

international depositary receipt

国际证券存单

International Development Association 国际开发协会 international development bank international double tax 国际性开发银行

国际双重课税 国际会计师联合会

International Federation of Accountants International Financial Corporation international investment 国际投资

国际金融公司

internationalization of accounting 会计国际化 International Monetary Fund 国际货币基金组织 international monetary market international money management international payment system international securities international settlement 国际货币市场 国际货币管理 国际支付制度

国际证券 国际结算

international tax 国际税收 international transaction "国际经济业务,国际业务" international transfer price Internet 国际互联网络 国际划拨价格

interperiod tax allocation 所得税跨期分摊 interpolation interpretation 内推法 说明解释 公司内部比较

intracompany comparison

intrinsic value inventory

内涵价值

①存货②盘存③资产目录 存货会计 存货控制 存货成本 存货流转假定 存货置存损益

inventory accounting inventory control inventory cost

inventory flow assumption inventory holding gain or loss inventory system inventory turnover inventory valuation

盘存制度 "存货周转率,存货周转次数" 存货计价

invested capital "已投股本,已投资本" investment 投资 investment adviser "投资顾问,投资咨询师" 投资减免

investment allowance

investment analysis 投资分析 investment bank investment center 投资银行 投资中心

investment club 投资俱乐部 investment company 投资公司

investment decision 投资决策 investment environment 投资环境 investment guarantee 投资保证

investment management 投资管理 investment software 投资软件 investment tax credit 投资税收抵免

investment turnover 投资周转率 invisible asset 无形资产 无形收益

invisible earnings invoice 发货票

involuntary bankruptcy IOU IRR "欠条,借据"

强制性破产

"内部收益率,内含收益率"

Irregularities "不符常规,不法行为" irrevocable letter of credit 不可撤销信用证 irrevocable trust 不可撤销信托 IRS 国内税务署 issue 发行

issued capital stock 已发行股份 itemized deductions 分项扣减额 jobber 股票经销商 订单成本计算法

job-order costing

job-order cost sheet 订单成本计算单 joint account joint adventure "合账户,联名账户" "联营,合资经营"

joint audit joint cost

联合审计 "联合成本,联产品成本"

joint liability 连带责任 joint product 联产品

joint return 共同税单 joint-stock company 合股公司 joint tenant 财产共同所有人 joint venture journal 日记账 journal entry 日记账分录 《会计杂志》 "联营,合资经营"

Journal of Accountancy Journal of Finance

《财务杂志》

journal voucher "记账凭单,分录凭单" judgment ①判断②判决

judgment payable (or receivable) 判定应付(应收)款项 judgment sampling junior accountant 判断抽样法 "初级会计师,助理会计师"

junior bond 非优先债券 junior mortgage 非优先抵押 junior stock 非优先股票 kerb market 场外证券交易市场 关键行业比率

key business ratios

key executive option kickback kind kiting 回扣

重要高级管理人员购股权

实物 挪用补空 "先进技术,技术诀窍"

know-how labor

人工 人工成本

labor cost

labor cost audit 人工成本审计 labor efficiency variance 人工效率差异 labor hour method labor intensive 人工小时法

人工密集 人工数量差异

labor quantity variance labor rate variance labor turnover labor variance lagging indicator land "土地,地产"

人工工资率差异

工人流动率 人工差异 滞后指标

land improvement

土地改造投资 土地使用费 土地开采使用费

land occupancy charge "landowner,s royalty " lapping 截留挪用 lapse 失效

lapsed option lapsing schedule

失效期权 逐期折旧明细表

"last-in, first-out method " 后进先出法 last invoice price 最*进价法 last trading day 最后交易日 late payment fee late presentation laundered money "延期支付罚金,滞纳金" 迟延交单 "非法转移的资金,隐蔽来历的资金"

law "③法律,法规④规律,法则" lay off pay 临时解雇费

leading indicator 超前经济指标 leads and lags lead-time 提前或拖延支付货款

"①订货间隔期,订货提前期②生产准备时间" 学*曲线

learning curve lease

"租赁,租约" 租赁会计

lease accounting leasehold

①租赁权②租赁资产 租赁资产改良投资 租买选择决策

leasehold improvement lease-or-buy decision

lease rental "租金,租赁费" least and latest rule 最少最迟规则 least cost routing 最小成本路径法

ledger

分类账 分类账账户

ledger account

ledger analysis 分类账分析 ledger asset 账面资产

ledger clerk "记账员,总账员" ledger control ledger journal 分类账控制 分类日记账

legacy "遗产,遗赠" legal accounting legal capital 法规会计 "法定资本,法定股本"

legal interest ①法定权益②法定利息 legal investment legal liability 法定投资 ①法定负债②法律责任

legal liquidation 法定清算 legal list 法定证券投资清单 legal obligation 法定债务 legal person 法人

legal representative 法定代理人 legal reserve legal right 法定公积金

法定权利

legal tender "法定货币,法币" legal valuation 法定估价

lend lender

"贷款,放款" "贷款人,贷出人" 询证信函

letter of confirmation letter of credit 信用证

letter of guarantee

"信用保证书,保函" "改进管理建议,信函" 情况说明信函

letter of recommendation letter of representation letter of trust letter transfer leverage

信托收据 信汇

杠杆作用

leverage buyout "杠杆收购,举债收购" leveraged firm 举债经营企业

leveraged lease "杠杆租赁,举债租赁" leverage ratio levy L/G 征收 信用保证书 "杠杆比率,举债比率"

liability "①负债②责任,义务" liability account 负债账户 liability dividend 负债股利 liability insurance liability management liability structure 责任险 负债管理 负债结构

liability to equity ratio

负债对产权比率 负债对资产总额比率

liability to total assets ratio license "许可证,执照" licensed public accountant license fee 专利权使用费 lien "留置权,扣押权"

"执照会计师,开业会计师"

life cycle costs life insurance

寿命周期成本 人寿保险

limited audit 有限审计 limited company limited liability limited partner 有限公司 有限责任 有限合伙人 有限合伙

limited partnership limited review

有限检查

linear programming 线性规划 line item budget 费用项目预算 line of business reporting "分部报告,业务部报告" line of credit liquid assets "贷款限额,贷款额度" "流动性资产,易变现资产" 清算股利

liquidating dividend liquidation

"①清算,清理②变现" 清算报告

liquidation report

liquidation sale

清算销售 清算报表

liquidation statement

liquidation value 清算价值 liquidator liquidity liquidity goal liquidity index liquidity ratio "清算人,清盘人" "流动性,变现能力" "流动性目标,变现能力目标" 流动性指数 流动性比率 "流动性风险溢酬,变现能力风险溢酬"

liquidity risk premium

listed securities "上市证券,交易所挂牌证券" listing requirement list price 股票上市要求

"目录价格,价目表价格"

load"负担,附加费用" loan 贷款 贷款账户

loan account

loan amortization贷款摊还 loan application 贷款申请书 loan capital 借入资本 loan fund loan payable loan shark loan value 贷放基金 应付账款 高利贷者 抵借价值

local currency local tax

"本地货币,当地货币"

方税捐 加锁信箱制度 伦敦国际金融期货交易所

lock-box system

London International Financial Futures Exchange London Stock Exchange 伦敦股票交易所 "lone-form auditor,s report " long-lived asset 长期资产 long-range budget 长期预算 长式审计报告

long-term asset 长期资产 long-term contract long-term liability loss "损失,亏损" 损益账户 亏损移前和移后扣减 长期合同 长期负债

loss and gain account

loss carryback and carryforward loss contingency loss exposure loss minimization lost discount lot 批别 lottery bond 有奖债券 lower of cost or market LP 线性规划 或有损失 损失暴露程度 损失最小化 损失折扣

成本与市价孰低法

lump-sum payment lump-sum pension

一次付款 一次总付退休金

lump-sum price 总括价格 lump-sum purchase 总价采购 machine-hour method machine-hour rate macro-accounting macro-benefit 机器小时法

机器小时率 宏观会计

宏观效益

macro-cost 宏观成本 main account 主要账户

main books 主要账簿 maintenance and repair 维修和修理费 maintenance of operating capacity营业能力维护 maintenance of physical capital 实物资本维护

majority interest "多数权益,多数股权" majority stockholders make-or-buy decision make-ready time 多数股东 自制或外购决策

生产准备时间 "增补折旧费,补差折旧费"

make-up depreciation make-up pay

"增补工资,补差工资" 职业过失保险

malpractice insurance managed cost

管理成本

management

"①管理,企业管理②管理人员,企业管理人员"

management accountant 管理会计 Management Accounting management account 《管理会计》 管理会计 管理咨询服务

management advisory services management audit management buy-out 管理审计

企业管理人员收购股权 目标管理

management by objectives management control management fraud

行政管理控制 管理人员舞弊

management game 管理对策 management information system 管理信息系统 management letter 致企业管理人员信函 "管理人员越权,管理人员滥用职权" 企业管理人员对收益的阐述

management override

"management,s discussion and analysis of earnings " 和分析 "management,s illegal act " manager 经理 管理会计 企业管理人员违法行为

managerial accounting managerial finance "manager,s share " managing director

管理财务 经理人员股份 常务董事

managing trustee

管理受托人 窜改账目

manipulation of accounts manufactory

"制造厂,工厂" "生产账户,制造账户"

manufacturing account manufacturing cost

制造成本 制造费用

manufacturing expense

manufacturing overhead 制造间接费用 manufacturing statement "生产报表,制造成本表"

margin "①毛利,毛利率②保证金,押金" marginal analysis marginal cost marginal costing 边际分析

边际成本 边际成本计算法 边际资本成本 边际成本计价法 边际收益 边际收益率

marginal cost of capital marginal cost pricing marginal income

marginal income ratio marginal revenue

边际收入

marginal revenue equals marginal cost边际收入等于边际成本 margin of safety "安全幅度,安全边际" markdown "减价,标低价格"

market "①市场②商品交易所,证券交易所③行情" marketability "变现性,适销性"

marketability security

"适销证券,有价证券" 有价证券管理

marketability security management

market-based price 以市价为基础的价格 market economy 市场经济

market index of stock prices 股票价格指数 marketing expense market price 销售费用

"①市场价格,市价②交易所牌价"

market rate of exchange 市场汇率 market rate of interest market risk 市场风险 market share market value "市场份额,市场占有率" 市场价值 "市场价值法,市价法" 市场利率

market value method

markup ①加价②成本加成 marshalling of assets 资产清偿序列 master budget "主预算,总预算" 企业管理硕士学位

master of business administration matching principle

"配合原则,配比原则"

material "①原材料,材料②重要的" material cost 材料成本 材料成本差异

material cost variance material inventory

材料存货

materiality principle 重要性原则 material management material price variance 材料管理 材料价格差异

material quantity variance 材料用量差异 material requirement planning material requisition 领料单 材料需要量计划

material subsidiary ledger 材料辅助分类账 mathematical model 数学模型 maturity date maturity value maturity yield 到期日 到期值 到期收益率 利润最大化 财富的最大化

maximization of profit maximization of wealth measurement 计量

measurement of income 收益计量 medium of payment 支付媒介 meeting of creditors 债权人会议 meeting of stockholders 股东大会 member ①会员②股东 "member,s voluntary winding up " 股东自愿清算 memorandum account "备忘账户,备查账户"

memorandum entry 备忘分录

memorandum of association 公司章程 memory 存储器 商品账户 商品存货

merchandise account merchandise inventory merchant bank

"商业银行,投资银行"

merger "吸收,兼并" merger accounting merger arbitrage Metcalf Report micro-accounting microcomputer 兼并会计 兼并套利 《梅特卡夫报告》 微观会计 微型电子计算机

microprocessor 微处理机 minicomputer 小型电子计算机

minimization of cost 成本最小化 minimum cash balance minimum charge 最低现金余额

最低费用

minimum economic size 最小经济规模 minimum required rate of return minimum stock 最低库存 minimum tax 最小税额 最低期望收益率

minimum wage 最低工资 minority interest 少数股权

minority stockholders minute book misappropriation miscalculation

少数股权股东

会议记录簿 "挪用,侵吞" 误算 杂项费用 杂项收入

miscellaneous expense miscellaneous revenue misleading 导致误解 misrepresentation

"虚报,虚列"

mixed cost 混合成本 mixed variance 混合差异 M/O汇票 modern accounting "现代会计,现代会计学" 现代财务管理

modern financial management modern portfolio theory

现代证券组合投资理论

monetary asset 货币性资产 monetary gain or loss 货币性损益

monetary items 货币性项目 monetary liability monetary unit 货币性负债 货币单位

money ①货币②现金 money capital 货币资本 货币资本维护概念

money capital maintenance concept

money income

①货币收入②货币收益 "洗黑钱,洗钱"

money laundering money market

"货币市场,金融市场" 货币计量假设

money measurement postulate money order money wage 汇票 货币工资

"Moody,s Investors Service, Inc. " 穆迪投资服务公司 mortgage 抵押

mortgage bond 抵押债券 mortgagee 受押人 mortgage loan mortgage market mortgage payable mortgagor 抵押人 抵押贷款 抵押品市场 应付抵押账款

moving average inventory method 移动*均存货法 multi-column journal 多栏日记账 multi-currency loan 多种货币贷款 多行业公司

multi-industry company

multinational accounting firm 跨国会计师事务所 multinational corporation (company) multinational corporation accounting "多国公司,跨国公司" "多国公司会计,跨国公司会计"

multinational corporation finance 跨国公司财务

multinational financing

"跨国筹资,跨国融资"

multiple capital structure 多重资本结构 multiple discriminant analysis multiple overhead rate 多变量判别分析法

多重间接费用分配率 多步式损益表

multiple-step income statement municipal bond 市政公债

mutual fund "互助基金,互助基金投资公司" mutual holding 相互控股 相互排斥的投资项目

mutually exclusive projects MV 市场价值

naive investor narrative form

幼稚的投资人 "叙述式,文字叙述式" 全国会计师协会

National Association of Accountants

National Association of Securities Dealers 全国证券商协会 National Audit Office 国家审计署

National Automated Accounting Research System 全国自动化会计研究系统 national bank "国民银行,联邦注册银行" 国民收入会计

national income accounting natural business year

自然营业年度

natural classification 按性质分类 natural resources 自然资源

near cash asset "类现金资产,准现金资产"

negative assurance 反面保证 negative confirmation negative goodwill negative interest "反面询证,反面查证" 负商誉 负利息

negative investment "负投资,投资缩减" negative leverage 负杠杆作用

negligence "疏忽,过失" negotiability "流通性,可转让性" "流通票据,可转让票据"

negotiable instrument

negotiation "①转让,议付②协商,协议" net 净额 net book value net cash flow 账面净值 净现金流量

net income 净收益 net income to sales ratio 净收益对销售收入比率 net income to total assets ratio net loss "净损,净损失" 净现值 净现值指数 净收益对资产总额比率

net present value

net present value index net price method net proceeds net profit

净价法 净收入

"净利,净利润"

net purchases

进货净额

net realizable value 变现净值 net sales 销售收入净额

network 网络 network graph 网络图表 流动资金净额

net working capital net worth new issue

"净值,资本净值" 新证券发行

new plant and equipment expenditures新厂房和机器设备支出 New York Futures Exchange 纽约期货交易所 New York Stock Exchange 纽约股票交易所 纽约股票交易所普通股股票指数

New York Stock Exchange Common Stock Index no charge no credit node 免收费用 不赊欠

"节点,结点" 存款不足 "名义账户,虚账户"

no funds

nominal account

nominal capital 义资本 nominal rate of interest nominal wage nominal yield 名义利率

名义工资 名义收益率

nonadjusting events 不作调整的会计事项

nonappropriated retained earnings nonarticulated concept 非环接概念

"未分配留存收益,未指定用途留存收益"

noncontributory pension plan 不分担的退休金 noncontrollable cost 非可控成本 nonconvertible bond 不可兑换债券 nonconvertible currency 不可兑换的货币 noncumulative preferred stock nondeductible expense 非累积优先股

不能扣减的费用

nondepreciable asset不计提折旧资产 nondiversifiable risk 不可分散风险 nonexecutive director 非常务董事

noninterest-bearing note 无息票据 nonmonetary asset nonmonetary liability nonmonetary transaction nonnegotiable bill of lading 非货币性资产 非货币性负债 非货币性业务 非流通提货单

nonnotice audit 不事先通知审计 nonoperating asset nonoperating income 非营业资产 营业外收益

nonprofit accounting 非营利会计 nonprofit organization nonpublic corporation 非营利组织 不公开招股公司

nonpublic information 非公开信息 nonrecurring income "临时收益,偶生收益"

nonroutine decision 非常规决策 nontaxable income no par value stock normal 正常余额 normal cost 正常成本 normal distribution normal income normal return 正态分布 "非纳税收益,非应税收益" "无票面价值价格,无面值股票"

正常收益 正常投资收益率

normal spoilage 正常损耗 note ①票据②期票 应付票据 收票据

notes payable notes receivable

notes receivable discounted 已贴现应收票据 notes register 票据登记簿 非营利组织

not-for-profit organization notice of deficiency notice of dishonor not negotiable

补税通知单 退票通知单

不可转让的 存款不足支票 应收账款收款天数

not sufficient funds check number of days in receivables

number of days sales in inventory 存货销售天数 objective ①经营目标②客观的

objectives of accounting 会计目标 objectives of financial statement objective value 客观价值 客观性原则 会计报表目标

objectivity principle obligation

"义务,债务"

obligatory audit 强制审计 observation test "观察性抽查,观测性抽查" obsolescence obsolete asset 陈旧 陈旧资产

occupancy expense 占用费 occupational licensing occupational prestige odd lot 零批 off-balance-sheet activities off-balance-sheet asset 账外业务活动 "职业注册,专业注册" 职业声望

账外资产项目 账外融资

off-balance-sheet financing

off-balance-sheet liability 账外负债项目 off-board off-budget 场外交易 预算外

office audit 内勤审计

official audit 法定审计 official exchange rate 法定汇率

official receiver 法定破产企业接管人 offset account offset balance offsetting error offshore funds 抵销账户 轧差 相抵差错 境外资金

on account 赊账 oncost 间接费用 on demand "即期,见票即付" on hand "持存,库存" 联机数据库 联机处理

on-line data base on-line processing open account

①未清账②赊账

open-end credit "开口信贷,无固定期限信贷" open-end mortgage "开口抵押,无固定限额抵押" open-end mutual fund opening balance opening entry 开放股份互助基金投资公司

期初余额 期初分录 公开市场购回股份

open market purchase operating account operating activities

营业账户 营业活动

operating budget operating capacity

营业预算 "经营能力,营业能力" 营业能力维护概念

operating capacity maintenance concept operating decision operating expense "经营决策,营业决策" 营业费用

operating expense deduction 营业费用扣减项目 operating income 营业收益

operating lease 营业性租赁 operating leverage 营业杠杆作用

operating leverage ratio 营业杠杆比率 operating loss 营业损失 营业业绩比率

operating performance ratio operating profit 营业利润 operating revenue operating risk

营业收入

营业风险

operating statement 营业报表 operational audit operational budget "经营审计,营业审计" 经营预算

operational decision 经营决策 operational research "运筹学,经营研究"

operations management 经营管理 operations research "运筹学,经营研究"

opinion "①意见,建议②意见书" opportunity cost 机会成本 optimal(optimum) capital structure 最优资本结构 optimal(optimum) investment 最优投资 option ①购股权②期权 期权市场

option market

option premium 期权定金 order ①订单②指令③破产清算命令 "指定人汇票,记名汇票"

order bill of exchange order bill of lading ordering cost

"指定人提货单,记名提货单"

订货成本

order of priority 债权优先顺序 ordinary annuity 普通年金 ordinary creditor 普通债权人

ordinary income 普通收益 ordinary partnership 普通合伙 ordinary share organization cost original capital original cost 普通股 "开办成本,开办费" 原始资本 原始成本 "原始单据,原始凭证"

original document original entry

原始分录

outgo outlay

支出 支出

outlay cost 实支成本 out-of-pocket cost(expense) "现付成本,实付成本" out-of-stock cost output "缺货成本,脱销成本"

"①产出,产量②输出" 产量法

output method

outside director 外部董事 outstanding capital stock 流通在外股份 outstanding check 未兑现支票 溢缺账户 多分配间接费用

over-and-short account overapplied overhead overauditing

超量审核 资本超额

over capitalization overdraft 透支

overdraft interest overhead 接费用

透支利息

overhead rate

间接费用分配率 间接费用差异分析

overhead variance analysis

over-the-counter market "直接交易市场,场外交易市场" owner "企业主,业主"

"owners, equity " "业主产权,企业主产权"

"owners, equity statement " ownership 所有权

业主产权表

own shares 自有股份 PA 公共会计师 "Pacioli, Luca(1445~1517) " L?巴其阿勒 package mortgage package price packing expense padding 总括抵押

总括价格 包装费用

虚报开支账目 缴入股本 资本盈余 缴清股本

paid-in capital paid-in surplus paid-up capital panic paper

金融恐慌 "①流通票据②单据,凭证"

paper audit "书面审计,书面审核" paper gain 账面收益 paper money "纸币,票据"

paper reorganization 账面改组 par ①票面额②*价 parent company 母公司 母公司会计报表

parent company financial statement parity price *价

partial audit 部分审计 participating capital 参与资本 participating loan "参与贷款,共同借款" 参与管理

participative management partner 合伙人

partnership "合伙关系,合伙企业" partnership accounting partnership statement par value 票面价值 合伙会计 合伙企业会计报表

par value stock 有面值股票 passed dividend past cost patent 逾期股利

过去成本

"专利,专利权"

patent pool 专利共享 pay "①支付②工资,薪金" 应付项目

payables

pas as you earn 预扣所得税 pay as you go payback method 离职支付法 "回收期法,投资回收期法"

payback period 回收期 payee payer "受款人,受款企业" "付款人,付款企业"

paying agent payment

"代付人,代付银行"

"付,付款" 发货付款

payment after delivery

payment in advance 预付货款 payment stopped payment terms "止付,停止支付"

支付条件 付款凭单

payment voucher

payout ratio 股利支付率 payroll ①工薪②工薪表 payroll accounting payroll audit 工薪会计

工薪审计

payroll cost 工薪成本 payroll journal payroll taxes 工资日记账 工薪税 桃树软件

peachtree software

Peat Marwick & Co. "皮特—马威克会计师事务所,毕马威会计师事务所" pecuniary penalty pecuniary reward 罚金 金钱报酬

peer review 同业检查 pegged exchange rate pegged price "固定汇率,联系汇率"

"固定价格,维持价格"

penalty "罚金,罚款"

penalty clause penalty duty pending action penny stock pension pension cost

罚款条款 惩罚性关税 未决诉讼 "低价股票,廉价股票"

退休金 退休金成本

pension expense 退休费 pension fund pension plan 退休金基金 "退休金方案,退休金计划"

per annum 按年 P/E ratio 价格收益比率 百分率折耗法 完工百分率法

percentage depletion

percentage of completion method percentage of sales method percentage statement per diem 按日

销售额百分率法

百分率报表

perfect capital market perfect competition

完善资本市场

完善竞争

performance accounting 业绩会计 performance audit performance bond 业绩审计 履约保证金

performance budget 业绩预算

performance evaluation 业绩评价 performance share 业绩股份

period cost 期间成本 period expense 期间费用 periodic audit 定期审计

periodic income 定期收益 periodic inventory 定期盘存 会计期概念

periodicity concept( of accounting) periodic payment period of benefit

"定期支付,定期付款" 受益期

period of grace 宽限期 period reorder system permanent asset permanent difference permanent file per mensem 定期订货制度

"永久性资产,长久性资产" 永久性差异

"永久性档案,永久性文件" 按月 永续年金 永续盘存 "个人往来账户,人名账户"

perpetual annuity perpetual inventory personal account

personal exemption 个人免税额 personal financial planning 个人财务计划编制 个人财务计划编制软件

personal financial planning software

personal financial statement "个人财务报表,个人会计报表" personal identification number个人鉴别号码 personal income tax 个人所得税 personal property 动产

personal property tax 动产税 personalty 动产 "计划评审法成本,网络计划法成本"

PERT/COST petty cash

零用现金 实物资产

physical asset

physical capital 实物资本 physical capital maintenance concept 实物资本维护概念 physical depreciation physical inventory "实物折旧,有形损耗" 实物盘存

physical life 实物年限 physicals "实货,现货"

physical verification 实物验证 piecemeal opinion 片断审计意见书

piece wage 计件工资 piracy "侵犯版权,盗版"

placing "私售股票,私募资金" planned economy planning 计划经济

计划编制

plant and equipment 厂房和设备 plant assets 厂房设备资产

plant ledger 厂房设备分类账 plastic money pledge 抵押 pledged asset plow back plug point 抵押资产 塑料货币

再投资

倒轧数 点 ①销售点②销售时点

point of sale policy

"①政策,方针②保险单,保单"

political contribution 政治性捐款 political risk 政治风险 pooling of capital pooling of interests 集资经营 股权联营 "联营法,股权联营法"

pooling of interests method( of combination) population 总体 手提式电子计算机

portable computer portfolio

"证券组合投资,证券搭配投资" 证券组合投资管理

portfolio management portfolio risk

证券组合投资风险

position ①财务状况②头寸

position statement positive confirmation positive variance post①过账②事后 post-audit

财务状况表 "正面询证,正面查证" 正差异

事后审计 结账后会计事项 结账后试算表

post balance sheet events post-closing trial balance post-date 填迟日期

post-dated check填迟日期支票 posting 过账 posting reference postponable cost 过账索引 可延缓成本 会计假设 潜在性稀释证券

postulate of accounting

potentially dilutive security power of alienation power of attorney practical capacity 转让权 代理权

实际生产能力

practical insolvency 实际无力偿付 practicing accountant pre-acquisition income pre-audit 事前审计 "开业会计师,执业会计师" 盘购前收益

precious metals 贵金属

predate

填早日期

predecessor auditor 前任审计师 predecessor company "前公司,被接管公司" 预定间接费用分配率

predetermined overhead rate prediction "预估,预测"

predictive ability 预测能力 preemptive right preferred creditor 优先购股权 优先债权人

preferred stock 优先股 preliminary audit 初步审计

preliminary expense 开办费 premium "①升水,溢价②奖金,津贴③保险费" 有奖债券 股本溢价

premium bond

premium on capital stock prenotice audit

预先通知审计

"Prentice-Hall,s Information Network " 普伦蒂斯?霍尔信息网络 prepaid asset prepaid expense 预付资产 预付费用

prepayment penalty "早偿罚金,提前偿还罚金" preproduction cost 生产前成本

presentation "①要求承兑,交单②披露,反映" present fairly 公正反映

present value

现值 现值利息系数

present value interest factor present value method president 总经理

现值法

pre-tax 税前 price 价格 最高限价 价格折扣

price ceiling price discount

price-earnings ratio 价格收益比率 price index 物价指数 price-level accounting 物价水*会计 按物价水*调整的报表

price-level adjusted statement

price-level gain and loss 价格水*变动损益 price list 价目表 价格差异 "普赖斯?沃特豪斯—柯柏斯会计师事务所,普华永道

price variance

Price Waterhouse and Coopers 会计师事务所" pricing policy 定价政策

primary account 初级账户 primary classification primary distribution 初次分类 初次销售 "每股主要收益,每股基本收益"

primary earnings per share

prime cost prime rate

主要成本 "主要利率,优惠利率"

principal "①本金②委托人,本人" principal auditor 主办审计师 principle prior claim "原则,原理" 优先求偿权 前期调整

prior-period adjustment private accountant private auditor private company private ledger

"私用会计师,专职会计师"

"私用审计师,专用审计师" ①私营公司②私人持股公司 "私人分类账,私用分类账" 私人持股公司

privately-held company private offering

"私售,不公开出售证券" "私人配售,私售"

private placement privatization privilege probability

私营化 "优先求偿权,优先购股权" "概率,机率" 概率分布

probability distribution

probability sampling 概率抽样法 procedure audit 程序审计 procedure manual proceeds 程序手册

"收入,进款"

process costing 分步成本计算法 processing cost 加工成本 product cost 产品成本

product costing 产品成本计算法 production budget 生产预算 产量折旧法

production method of depreciation

production method of revenue recognition 产量法(确认收入) product life cycle 产品寿命周期

product mix "产品组合,产品结构" product mix decision "产品组合决策,产品结构决策"

professional corporation 专业公司 professional ethics 职业道德

professional fee "公费,专业服务费" profit 利润

profitability 获利能力 profitability index 获利能力指数 损益账户

profit and loss account

profit and loss statement 损益表 profit center profit goal profit margin 利润中心 利润目标 "毛利率,净利率" 利润最大化

profit maximization

profit planning profit ratio

利润计划编制

利润率 "利润分享计划,分红计划"

profit sharing plan

profit taking 抛售获利 profit variance 利润差异 利量图表

profit-volume chart

proforma financial statement 试算会计报表 program "①计划,计划方案②程序" program budget "计划预算,计划方案预算" program evaluation and review technique "计划评审法,网络计划法" program flowchart programming 程序流程图

"程序设计,程序编制" 程序设计语言

programming language

progress billing 工程进度收款账单 progressive tax 累进税 project "工程项目,投资项目" project appraisal project center project financing "投资项目评价,项目评价" 项目中心 "项目筹资,项目融资"

project rate of return 投资项目收益率 project risk "投资项目风险,项目风险" promissory note 期票

promoter

创办人 ①创办费用②推销费用

promotion expense property 财产

property dividend

财产股利

property ledger 财产分类账 property manager 财产经理 财产、厂房和设备

"property, plant and equipment" property tax proprietor 财产税 "业主,独资业主"

proprietor capital account 独资业主资本账户 proprietorship ①独资企业②业主产权 "业主论,业主产权理论"

proprietorship theory proration 按比例分配

prospectus 招股说明书 protective committee protective provisions protest "拒付,拒付证书" provision "①备付,备抵②条款" "预提呆账费用,呆账备抵" 保护性委员会 保护性条款

provision for bad debt

provision for depreciation "预提折旧费,折旧备抵" proxy "代表权,代表委托书"

prudent investment rule 审慎投资规则

public accountant public accounting

公共会计师 公共会计 "公众利益会计,无偿服务会计" 公开招股公司

public interest accounting publicly-held company public offering public ownership

"公开销售,公开发售" 公有制

public sale "公卖,拍卖" public-utility company purchase cost 公用事业公司

采购成本 采购折扣 "进货簿,进货日记账" 进货分类账 "购置法,盘购法"

purchase discount purchase journal purchase ledger

purchase method( of combination) purchase order 进货订货单 purchase requisition 请购单 purchasing power 购买力

purchasing power gain and loss put option "出售期权,卖方期权"

购买力损益

qualification ①附保留意见②资历 qualification share qualified acceptance qualified endorsement 资历股份 附条件承兑 附条件背书

qualified pension plan qualified report

限定退休金计划

附保留意见审计报告 限定购股权 会计信息的质量特征

qualified stock options

qualitative characteristics( of accounting information) qualitative factor 质量因素

quality cost 质量成本 quality of earnings quality review 收益质量

质量检查

quantitative analysis 定量分析 quantitative factor quantity discount 数量因素 数量折扣

quantity reorder system 定量订货制度 quantity variance quarterly dividend 数量差异 季度股利

quarterly statement 季度报表 quasi-contract 准合同 准公营公司 "准改组,账面改组" 可疑账款 内部控制调查表

quasi-public company quasi-reorganization questionable payment

questionnaire on internal control quick asset 速动资产 quick liability 速动负债

quick ratio quotation

速动比率 "①报价②报价单,行情表" 证券上市公司 牌价 "挂牌证券,上市证券"

quoted company quoted price quoted securities raider firm

掠夺性企业

raising fund 筹措资金 rally 跌后回升 random access 随机存取 random processing random sampling random variance 随机处理 随机抽样法 随机变量

random walk hypothesis 随机流动假设 ranking of projects rapid amortization rate 投资项目排列顺序 快速摊销

"①比率②工资率,费率" "外汇兑换率,汇率" 税率

rate of exchange rate of taxation

rate per annum 年率 rate per diem rate per mensem rates 地方税 日率 月率

ratio

比率 比率分析 原材料 原材料存货

ratio analysis raw material

raw material inventory reacquired bond reacquired stock readjustable bond readjusting entry

购回债券 购回股份 可调整利率债券 账务重新调整分录

ready cash "现金,现款" real "①实物的②实际的③不动产的,房地产的" real account real estate 实账户 "不动产,房地产" 不动产投资 不动产信托投资公司

real estate investment

real estate investment trust real estate portfolio

不动产组合投资

real income "实际收入,实际收益" real interest rate 实际利率

realizability 变现能力 realization "实现,变现" 变产清算表

realization and liquidation statement realization principle 变现原则 realized gain or loss 已实现损益

real property

不动产

real-time information system 实时信息系统 real value real wage 实际价值 实际工资 重新安排债务

rearrangement of debts rebate 回扣

recapitalization "重组资本,改组资本结构" recapture of depreciation receipt ①收入②收据 receivables 应收款项 receivables turnover 应收款项周转率 receiver ①收款人②破产企业财产接管人 receivership accounting 破产清算责任会计 receiving order 接管命令 "折旧费收归国有,折旧费重新计税"

receiving report "收货报告单,收货单" reciprocal account 相互往来账户

reciprocal allocation method "相互分配法,相互分摊法" reciprocal holdings 相互控股

recognition principle 确认原则 reconciliation 调节

reconciliation statement 调节表 record 记录

record date 列册日期 records protection records retention recourse recovery 追索权 回收 回收价值 经常审计 经常性成本 记录保护 记录保存

recovery value recurring audit recurring costs

red balance 赤字余额 redeemable bond 可赎回债券 可赎回优先股

redeemable preferred stock redemption "赎回,偿还" redemption price

赎回价格 非正式招股说明书

red-herring prospectus rediscount

"转贴现,再贴现" 再分配成本 余额递减折旧法

redistributed cost

reducing-balance method( of depreciation) reduction of capital Reference Book "缩减资本,减资" 《资信手册》

refund "①退款,退税②调换证券,兑换证券" register 登记簿

registered bond 记名债券

registered capital注册资本 registration "登记,注册" registration statement regressive tax regular audit 申请上市注册报表

"递减税,累退税" "常规审计,常年审计"

regular dividend 正常股利 regulations "规章,条例" Regulation S-X "S-X 管理条例,会计报表内容和格式条例" Reinvestment related company 再投资 联营公司

related cost 关联成本 related party transaction "内部交易,内幕交易" relative priority 相对优先求偿权

release ①放弃权益②解除抵押 relevance relevant cost relevant range reliability remittance rent 相关性 相关成本 相关范围

"可靠性,可靠程度" "汇付,汇款"

租金 "订货成本,再订货成本"

reorder cost

reorder quantity 订货量

reorganization

"公司改组,公司重组" 维修费

repairs and maintenance repayment "偿还,偿付" replacement cost重置成本

replacement cost accounting 重置成本会计 replacement cost method( of depreciation) 重置成本折旧法 report "①年度报告②审计师报告,查账报告"

report form 报告式 reporting currency 报告货币 审计报告准则

reporting standard for audit repossession representation

已售商品收回 "情况说明,情况陈述" 代表性企业 代表性样本

representative firm

representative sample reproduction cost

再生产成本 期望投资收益率

required rate of return requisition resale value

"请购单,领料单" 转售价值 研究和开发成本

research and development cost reserve ①准备②准备金③公积金 reserve for accidents reserve for bad debts

意外事故准备金 呆账准备

reserve for contingency

或有事项准备金

reserve for depreciation 折旧准备 residual asset residual claim residual cost residual equity 剩余资产 剩余求偿权 剩余成本 剩余产权 剩余产权论

residual equity theory

residual income 剩余收益 residual value 剩余价值

responsibility accounting 责任会计 responsibility center 责任中心 restatement (of financial statement) restricted cash restricted fund 限定用途现金 限定用途基金 限定用途留存收益 "重编财务报表,重编会计报表"

restricted retained earnings

restructuring of debt "债务重订,债务调整" results from operation retail accounting 经营成果

零售会计 零售价盘存法

retail method (of inventory) Retail Price Index retained earnings

零售价格指数 "留存盈余,留存收益"

retained earnings policy 留存收益政策

retained earnings statement "留存盈余表,留存收益表" retained income 留存收益 retained profit retirement 留存利润

"①退役,报废②退股,还本③退休"

retirement fund 退休金基金 retirement of bond retirement of stock 债券偿兑 股票退股 追溯调整

retroactive adjustment return

"①报酬,收益②纳税申报表,税单③退货"

return of capital ①资本退回②资本回收 return of assets 资产收益率 return on capital "①资本收益②资本收益率,投资收益率"

return on equity 产权资本收益率 return on investment return on sales "投资报酬率,投资收益率"

销售收益率 销售总额收益率

return on total assets revaluation 重估价 revaluation surplus

重估价盈余

revenue "①收入,营业收入②岁入,税收" revenue and expense account 收入和费用汇总账户

revenue anticipation note 待付税款票据 revenue bond 收益担保债券

revenue center 收入中心 revenue expenditure 营业支出 revenue-expense view 收入—费用观念

revenue recognition "收入的确认,营业收入的确认" revenue recognition principle 收入确认原则 revenue reserve reverse entry reverse splitup 营业公积金 转回分录 并股

review "检查,复核" revolving credit "周转信贷,周转贷款" revolving letter of credit reward "奖金,报酬" right "①权利②购股权,认股权" 循环信用证

rights issue 附权发行 risk 风险 risk-adjusted discount factor 风险调整折现系数 risk-adjusted rate of return risk and return relationship risk averter 厌恶风险者 risk capital 风险资本 risk diversification riskless rate of return 风险分散 无风险投资收益率 风险调整收益率 收益和风险关系

risk management risk premium rolling budget rollover 转期 round lot

风险管理

"风险报酬,风险溢酬" 滚动预算

"整数批量,整批"

royalty "①租费②开采权使用费,专利权使用费,技术转让使用费" rubber check rule 空头支票

"规则,实施细则"

rule off 划线结转 running account ①未结清账户②赊账账户 running cost 运转成本

safe custody charge 寄存保管费 safeguarding of assets 资产保护

safe investment rule 安全投资规则 safety margin safety stock salary 薪金 薪金和津贴 "安全幅度,安全边际" "安全库存,保险库存"

salary and allowance

salary reduction plan 薪金扣减计划 sale 销售

sale and leaseback 售后返回租赁 sales "销售额,销售收入"

sales allowance 销售折让 sales analysis "销售额分析,销售收入分析" 销售基准确认收入

sales basis (of revenue recognition) sales budget sales discount sales forecast sales journal sales ledger sales mix

"销售预算,销售收入预算" 销售折扣 销售预测 "销售日记账,销售收入日记账" "销售分类账,销售收入分类账" "销售组合,销售品种结构" 销售品种结构差异

sales mix variance

sales price variance 销售价格差异 sales return 销售退回 sales tax "销售税,营业税" 销售式租赁 销量差异

sales type lease

sales volume variance salvage value sample 样本 sampling 残值

"抽样,抽样法" 抽样误差 属性抽样法 变量抽样法

sampling error

sampling for attributes sampling for variables sampling risk

抽样风险

sanction 制裁 satisfaction "偿还,赎回" save as you earn savings 储蓄 储蓄存款 定额储蓄计划

saving deposit scan

"①审阅,查阅②扫描" "附表,明细表" 审计范围

schedule

scope of audit

scrap value 残值 scrip "股票临时收据,代价券" 期票股利

scrip dividend seal 印章

seasoned security secondary account secondary auditor secondary liability secondary market secondary offering secret commission secret ledger secret reserve secured bond

稳定的证券 二级账户 从属审计师 "从属负债,从属债务" 二级市场 第二次销售 秘密佣金

机密分类账 秘密准备金 担保债券

secured liability "担保负债,担保债务" securities 债券

Securities and Exchange Commission 证券交易管理委员会 Securities and Investment Board 证券和投资管理委员会 securities company 证券公司 securities exchange 证券交易所 securities market 证券市场

securities market line 证券市场贝塔风险界线 securities ratings securitization security 证券等级 证券化

"①证券②担保,担保品"

security deposit 保证金 segment "分部,独立核算部门" "分部毛利,独立核算部门毛利" "分部报告,独立核算部门报告" "职责划分,职责分离" 自估税额 自*

segment margin segment reporting segregation of duties self-assessment self-balancing

self-employment income "自营职业收入,个体营业收入" self-finance "自筹,自筹资金" self-liquidating 自偿 销售和管理费用

selling and administrative expense

selling expense 销售费用 selling short selling syndicate "卖空,抛空" "经销联营,经销集团" 销售或继续加工决策

sell-or-process-further decision semifinished product semivariable cost senior accountant senior security 半成品 半变动成本 高级会计师

优先证券 敏感性分析

sensitivity analysis separable cost

可分离成本 顺序法

sequential method serial bonds

分期偿还债券

serial correlation 序列相关 service center service cost "服务中心,劳务中心" 劳务成本 "劳务部门,服务部门"

service department

service life 使用年限 service potential 服务潜力

set of accounts 成套账簿 set of documents settlement 整套单据

"结算,清算"

settlement date "结算日期,交割日期"

settlement funds

结算资金

set-up cost 生产准备成本 several liability severance pay shadow price share 个别责任 解雇费 影子价格

①股份②股票

shareholder 股东 share index 股票价格指数 share premium 股本溢价 shell company shortage 空壳公司

"短量,短缺额" 缺货成本 短式审计报告

shortage cost

"short-form auditor,s report" short position

"空头,短缺头寸"

short-term debt 短期债务 short-term debt ratio 短期债务比率 short-item investment shrinkage sight draft 损耗 即期汇票 即期信用证 短期投资

sight letter of credit signature card

印鉴卡 "有实义金额,大数金额"

significant amount

simple arbitrage 简单套利 simple capital structure simple entry simple interest 简单资本结构

简单分录 单利

simple rate of return 简单收益率 simple trust 简单信托 simulation 模拟 单式簿记

single-entry bookkeeping single option 单项期权

single presentation

单独反映

single proprietorship 独资 single-step income statement 单步式损益表 sinking fund 偿债基金 sinking fund method (of depreciation) 偿债基金折旧法 skimming price policy skip 逃债者 "刮脂定价政策,早期获利定价政策"

skip tracing 逃债追踪服务 slack budget slack path slide error slide scale slip 传票 松驰预算 松驰路径 位数移动误差 滑动比率

slush money 行贿资金 small business corporation 小型企业公司

smart card "灵通信用卡,机灵信用卡" smart terminal smoothing smuggle 灵通终端机

修匀 走私 社会会计

social accounting

social audit 社会审计 social benefit 社会效益 社会影响报表

social impact statement

social responsibility 社会责任 social responsibility accounting social security tax soft currency 社会保险税 社会责任会计

"软货币,软通货"

soft market 行情疲软 software 软件 software package sole proprietorship solvency 软件组合程序 "独资,独资企业"

偿债能力 偿债能力比率 资金来源和支用表

solvency ratio

source and application of fund statement source document 原始凭证

sources of evidence 证据来源 special assessment "特别摊派税捐,特别税捐" special audit special fund special journal "专项审计,特别审计" "专项基金,特别基金" 专用日记账 特殊订单决策 "专用财会报表,专用会计报表"

special order decision

special purpose financial statement special report

"专项审计报告,特别审计报告"

specific identification method 个别鉴别法 specific price index specific purpose fund "单项物价指数,个别物价指数" 专用基金

specific separate entity postulate 特定独立个体假设 speculation "投机,投机交易" spending "开支,支出" 开支差异

spending variance spin-off 以产易股 split 股份分割

split-investment company split-off "股本转换,以股易股" split-off point spoilage 分离点

分股投资公司

"废品损失,次品损失"

sponsor "①发起人,推荐人②主办人,赞助人"

spot

"现货,现付" 手持现金 "即期汇率,现汇汇率"

spot cash

spot exchange rate spot price

现货价格 "棋盘式计算表,棋盘表"

spread sheet

squeeze"①压缩,紧缩②轧空头③倒轧" stabilization 稳定 stabilized accounting 稳定币值会计

stable monetary unit postulate稳定货币单位假设 staff auditor 雇员审计师 stakeholders 有权益关系者

stale check "失效支票,过期支票" standard ①标准②准则 "斯坦达德和普尔公司,标准普尔公司" 标准审计报告

Standard & Poor Corporation "standard auditor,s report" standard cost standard costing 标准成本

标准成本计算法 标准成本差异

standard cost variance standard deduction standard deviation

标准扣减额 标准差 会计标准化 会计名词的标准化

standardization of accounting

standardization of accounting terms

standard labor rate

标准工资率 标准材料价格

standard material price standard opinion standard ratio standing order starting-load cost stated capital stated value statement

标准审计意见书 标准比率 长期订单 生产准备成本 "①规定股本,设定股本②申报股本" 设定价值

①报表②公报 "客账结算单,账单" 清算式资产负债表

statement of account statement of affairs

statement of cash flows 现金流量表 statement of cash receipts and disbursement statement of financial position (or condition) statement of realization and liquidation statement of retained earnings 现金收支表 财务状况表

变现和清偿表

留存盈余表、留存收益表 股东产权表

"statement of stockholders, equity "

Statements of Financial Accounting Concepts 《财务会计概念公报》 Statements of Financial Accounting Standards 《财务会计准则公报》

Statements of International Accounting Standards 《国际会计准则公报》 Statements of Standard Accounting Practice Statements on Auditing Standards 《标准会计实务公报》

《审计准则公报》

static analysis static budget

静态分析 静态预算

static statement 静态报表 statutory accounting 法规会计 statutory audit 法规审计

statutory books "法定账簿,法定账册" statutory merger statutory receiver statutory statement 法定兼并 法定破产企业财产接管人 法定报表 "逐步分配法,逐步分摊法"

step allocation method step cost 阶梯式成本

step-down allocation method 逐减分摊法 stewardship "保管职责,保管责任"

stewardship accounting "保管会计,保管责任会计" stock ①股份②存货 股票购买计划

stock acquisition plan

stock appreciation rights 股票升值权益 stock bonus 股票红利 stock broker 股票经纪人

stock certificate 股票 stock company 股份公司 stock dilution "股份稀释,股权削弱"

stock dividend

股票股利

stock exchange 股票交易所 stock exchange automated quotations stock exchange index 股票交易所自动行情表

"股票交易指数,股票价格指数"

stockholder "股票持有人,股东" "stockholders, equity " stockholders of record stock index futures stock market crash stock option stock-out cost 股东产权 在册股东

股票指数期货 股市行情暴跌

"购股权,购股期权" 缺货成本 流通在外股份

stock outstanding

stock quotation 股票行情表 stock register stock right stock split 股东登记簿

优先购股权 "股票分割,分股" "股票认购,认股"

stock subscription stock taking stock turnover stock warrant stock yield

存货盘点 存货周转率 购股证

股票收益率

stop payment order 停止支付通知

storage cost stores

存储成本

库存材料

stores card 库存材料卡 stores requisition "领料单,领料申请书"

straight bill of lading "记名提货单,直接提货单" straight letter of credit 直接信用证

straight-line method (of depreciation) 直线折旧法 strategic budget 战略预算 strategic decision strategic planning striking price 战略决策 战略计划

预购股票价格

subcontract 分包合同 subjective goodwill subjective probability 主观商誉 主观概率

subjective value 主观价值 subject-to opinion 附保留意见书

suboptimization 次优化 subordinated bond 次等债券

subrogation 取代债权 subscription 认购 期后会计事项

subsequent events subside

"补助金,补贴"

subsidiary account

"辅助账户,明细账户"

subsidiary company "附属公司,子公司" subsidiary company accounting subsidiary ledger 辅助分类账 子公司会计

substantive test 实质性抽查 subsystem 子系统 successor auditor sum "合计,总计" 汇总账户 年限总额折旧法 后任审计师

summary account

sum-of-the-years digits method (of depreciation) sundry account 杂项账户 sunk cost 沉没成本 "阳光法,公听法" 追加预算

sunshine law

supplementary budget

supplementary statement 辅助报表 supplies surcharge "物料,辅料" 附加费

surplus "盈余,公积" surprise audit 突击审计

surrender value "退保金,抵借价值" surtax 附加税 "承替公司,接办公司"

surviving company

suspense account swap

暂记账户

①外汇掉期②外汇掉换 辛迪加 增效作用

syndicate synergism

system analysis 系统分析 system analyst systematic risk 系统分析师 系统风险

systematic sampling 系统抽样法 system programmer 系统程序师 system weakness tabular ledger tabulator T-account ①信息系统薄弱环节②内部

表式分类账

"编表人,编表机" "T 型账户,丁字账户"

tactical decision 策略决策 tactical plan tag "标识,标签" take-home pay takeover 实发工资 "战术计划,策略计划"

"吸收合并,兼并" 有形资产

tangible asset target cost

目标成本 目标收益

target income

target income sales 目标收益销售额(量)

target rate of return 目标收益率 tariff ①关税②费率

tax "税收,税捐" taxable income "应税收益,应税所得" tax accounting 税务会计

tax adviser "税务顾问,税务咨询师" tax allocation 所得税分摊 待付税款国库券

tax anticipation bill

tax anticipation note 待付税款中期国库券 tax avoidance tax base 避税

"计税基础,计税基准"

tax bracket "税率等级,税级" Tax Court tax credit 税务法庭 "税收减免,税收抵免" 应税收益额减免

tax deduction

tax evasion "逃税,偷税漏税" tax exempt 免税 tax haven 避税港

tax holiday 减税期 tax indexing 税收指数化

tax lien 征税扣押权 tax loophole 税收漏洞

tax-loss carryback tax-loss carryforward tax payer 纳税人

"税损移前扣减,税损退算" "税损移后扣减,税损结转"

tax penalty 税收罚金 tax planning 纳税计划

tax preference item 优惠税目 tax rate tax return tax shelter tax software tax withholding 税率 "纳税申报表,税单" 避税项目 税务软件 代扣税款 技术性调整 技术性分析

technical adjustment technical analysis

technical insolvency 技术性无力偿还 technological obsolescence technology intensive teeming and lading telecommunication 技术陈旧

技术密集 "截留移用,挪用现金" 电传通信

telegraphic transfer 电汇 temporary account temporary difference 暂记账户 临时性差异 投机十诫

ten commandments of speculation

tender 投标 tender bond tender issue 投标保证金 投标发行

10-K(Ten-K) "10-K 报表,证券上市公司年度报表" 10-Q(Ten-Q)"10-Q 报表,证券上市公司季度报表" tentative balance sheet term bonds 定期债券 term deposit term draft 定期存款 "定期汇票,远期汇票" 终端设备 暂编资产负债表

terminal equipment terminal value

终值 停止营业 合同期满

termination of business termination of contract term loan terms of sale test 抽查 抽查 定期贷款

"销售条件,销货条件"

test check

test of internal control test of transaction think program third market

内部控制抽查

经济业务抽查

智谋程序 第三市场 第三受益人

third-party beneficiary

third statement

第三报表 三栏账簿 "三分法差异分析,三项差异分析法"

three-column accounts

three-way variance analysis tick mark "代号,标记符号"

tied loan 限制性贷款 till money "备用现金,库存现金" 时效调整收益率

time adjusted rate of return time deposit time draft 定期存款

"定期汇票,远期汇票"

time series 时间数列 time series analysis 时间数列分析 time sharing 时间分享 收益对债务利息倍数比率

times-interest-earned ratio time ticket 计工单

time value of money 资金时间价值 time-value of money calculator time variance time wage 工时差异 资金时间价值计算器

计时工资 "计列时差,时间归属差异"

timing difference tip 小费 title 产权 契据

title deed

title insurance

产权保险

T-note 中期国库券 total amount "总计,总额" total assets 资产总额 total assets turnover 资产总额周转率 total cost 总成本

total investment risk 全部投资风险 total leverage total price total value 全部杠杆作用

总价 总值

total working capital "流动资本总额,流动资金总额" total worth 总值 可追溯成本

traceable cost

trace backward "溯查,逆查" trace forward trade association 顺查 同业公会

trade credit 商业信用 trade cycle 商业周期 trade date 交易日期 商业折扣 以旧换新抵价

trade discount trade-in value trademark

商标

trading account "购销账户,营业账户" trading profit "购销利润,营业利润" 传统会计

traditional accounting

traditional audit 传统审计 traditional budget traditional costing 传统预算 传统成本计算法

traditional financial management 传统财务管理 traditional pricing 传统计价法

transaction 经济业务 transaction analysis 经济业务分析 transaction cycle "经济业务循环,经济业务周期"

transaction test 经济业务抽查 transcribe 转录

transfer "①转让,过户②转账,划拨" transfer agent transfer check transfer price 过户代理人 转账支票 "转账价格,划拨价格"

transfer register 过户登记簿 transfer tax "转让税,交易税" translation (of foreign currency) translation gain or loss translation risk 外币折算

外币折算损益

外币折算风险

"travelers, check" traveling audit

旅行支票

巡回审计

traveling auditor 巡回审计师 treasurer "财务长,财务主任"

treasury bill 短期国库券 treasury bond treasury note treasury stock "①国库债券,长期国库券②库存债券" 中期国库券 ①库存股份②国库债券 趋势分析法 "试误法,逐次测试法"

trend analysis method trial and error method trial balance 试算表

troubled debt restructuring true and fair view true interest

困难债务重订

真实公正反映 实际利息

true investment 真实投资 true yield trust 真实收益率

①信托②信托公司③托拉斯

trust accounting 信托会计 trust beneficiary 信托受益人 trust company trustee 受托人 trustee in bankruptcy 破产受托人 信托公司

trust fund

信托基金

trustor 信托人 turnover "①周转率,周转次数②销售额" 周转率

turnover ratio

two-bin system 双料箱制度 "2/10, n/30 (two/ten, net/thirty)" two-to-one ratio 二对一比率 two-way variance analysis type Ⅰ error type Ⅱ error ultimate risk ultra vires "两分法差异分析,两项差异分析法" "10 天内付款 2%折扣,30 天付款无折扣"

第一种审计误差 第二种审计误差 最终审计风险 越权

unadjusted rate of return 未调整收益率 unadjusted trial balance "调整前试算表,结账前试算表" unadmitted asset "无清算价值资产,不承保资产" 未摊销债券折价 未摊销债券溢价

unamortized bond discount unamortized bond premium unamortized expense

未摊销费用

unappropriated retained earnings 未指定用途留存收益 unaudited financial statement unavoidable cost "未审核财务报表,未审核会计报表"

不可避免成本

uncertainty 不确定性

uncollectible accounts (receivable)

"呆账,坏账"

uncompleted transaction 未完成会计事项 uncomplete records 不完整会计记录 unconsolidated subsidiary uncontrollable cost "未合并子公司,未列入合并报表的子公司"

不可控制成本 非自由兑换的货币 非自由兑换证券

unconvertible currency unconvertible security uncrossed check

"非划线支票,普通支票" 少分配间接费用

under-absorbed overhead

under-capitalization 资本不足 under-depreciation under-insurance under-subscription 折旧不足 不足额保险 认购额不足

underwriter 证券包销商 underwriting agreement 证券包销协议 undistributed profit undiversifiable risk unearned revenue unemployment tax 未分配利润 不可分散风险 预收收入 失业保险税

unencumbered appropriation 未使用拨款 unexpired cost 未耗成本 "不公*竞争,不法竞争"

unfair competition

unfavorable variance unfunded 未设基金

不利差异

uniform accounting system Uniform Commercial Code uniform CPA examination unincorporated association unissued capital stock unit contribution margin unit cost unit price 单位成本 单价

统一会计制度 统一商法 注册公共会计师统一考试 非公司社团

未发行股份 "单位贡献毛利,单位贡献毛益"

unlimited liability unlisted securities unqualified opinion

无限责任 未上市证券 不附保留意见 未实现资产置存损益

unrealized holding gain or loss unrestricted assets unseasoned security

非限定用途资产 尚未稳定的证券

unsecured loan 无担保贷款 unsystematic risk 非系统风险

upset price "开拍价格,拍卖底价" usage variance 耗用差异 useful life user charge 使用年限 使用费

user cost

用户成本

usurer 高利贷 utility ①效用②公用事业 验证

validation

validity test 验证性抽查 valuables valuation 贵重财产 "估价,计价" 计价账户

valuation account

valuation allowance 计价备抵 value 价值

value added "增加值,增值" value-added statement value-added tax 增值税 value analysis 价值分析 交换价值 增值表

value in exchange value in use

使用价值 企业的价值

value of the business valuer "估价人,估价师"

value to the business variability 变动性

资产对企业的价值

variable annuity 可变年金 variable budget 变动预算

variable cost

变动成本

variable costing 变动成本计算法 variable cost percentage 变动成本率 variable interest rate variable labor cost variable overhead variable-rate bond variables 变动利率 变动人工成本 变动间接费用 变动利率债券

"变量,变数" 变量抽样法

variable sampling variance 差异

variance analysis VAT venture 增值税

差异分析

"短期投机,风险经营" 风险资本 风险业务管理

venture capital

venture management verifiability 可验证性

verification "验证,审核" vertical analysis 纵向分析 vertical audit 纵向审计

vertical axis 纵轴 vertical combination 纵向合并 vest "授权,授予权益"

vested interest vis major void

"既得权益,法定权益"

不可抗力

无效

void check 无效支票 void contract volatile securities volatility 无效合同 价格波动证券

"变动性,波动性" "销量—成本—利润分析,量—本—利分析"

volume-cost-profit analysis volume variance voluntary audit

业务量差异 自愿审计 自愿申请破产

voluntary bankruptcy

voluntary liquidation 自愿清算 voluntary winding-up voting right (stock) vouch voucher "审核,审批" "付款凭单,记账凭单" 付款凭单审计 付款凭单登记簿 自愿清算 有投票权(股份)

voucher audit voucher register

voucher system 付款凭单制度 wage 工资 工资成本

wage cost

wage deduction 工资扣款

wage freeze wage rate

工资冻结 工资率 工资率差异 贯穿抽查

wage rate variance walk-through test Wall Street 华尔街

warehouse "仓库,货栈" warehouse receipt "仓库收据,栈单"

warrant "①购股证②保税栈单③保函,保单" warranty wash sale waste "保单,保修单" "虚抛,虚售"

损耗 递耗资产 掺水股本 疲软的货币 疲软市场

wasting assets watered stock weak currency weak market wealth 财富

wealth maximization 财富最大化 wear and tear 实物磨损

weighted average contribution margin 加权*均单位贡献毛利 weighted average cost of capital 加权*均资本成本 weighted average inventory method weighted index 加权指数 加权*均存货法

what-if analysis 假设经营方案分析 white-collar crimes white knight 白领犯罪

"""白衣骑士""" 批发价格指数

Wholesale Price Index

wholly-owned subsidiary 全部控股子公司 windfall profit "意外利润,暴利"

winding up 清算 window dressing "粉饰,虚饰"

withdrawal ①提款②退股 withholding tax without dividend 扣交税款 除股利

without interest 除利息 without recourse "workers, director " 无追索权 职工董事 工人参与

"workers, participation " working asset working capital

营运资产 "流动资本,流动资金"

working capital management 流动资金管理 working capital turnover 流动资金周转率 working paper 工作底稿

work in process "在产品,在制品" work-in-process inventory "在产品存货,在制品存货"

work in progress

"在产品,在制品"

work ticket "工作通知单,计工单" World Bank 世界银行 World Trade Organization worth "价值,净值" 世界贸易组织

write down 减记(价值) write off write up X-axis 注销 增记(价值) X轴

XD 除股利 XR 除权 Y-axis Y轴 年终调整

year-end adjustment year-end audit

年终审计

year-end bonus 年终奖金 year-end dividend yield 年终股利

①收益②收益率 收益率差距 收益率

yield gap yield rate

yield to maturity "到期日收益率,全期收益率" zero balance 零数余额 零基预算

zero base budgeting

zero bracket amount zero coupon bond zero salvage value Z score

"零税级金额,免税收益额" "无息票债券,无利息债券" "零残值,不计残值"

破产预测计分法


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