財務會計與科目管理知識分析中英文對照(已修改)

　

【正文】 1,AAA ,美國會計學會2,Abacus,《算盤》雜志3,abacus ,算盤4,Abandonment,廢棄,報廢。委付5,abandonment value ,廢棄價值6,abatement,①減免②沖銷7,ability to service debt ,償債能力8,abnormal cost ,異常成本9,abnormal spoilage ,異常損耗10,above par ,超過票面價值11,above the line,線上項目12,absolute amount ,絕對數,絕對金額13,absolute endorsement ,絕對背書14,absolute insolvency ,絕對無力償付15,absolute priority ,絕對優先求償權16,absolute value ,絕對值17,absorb ,攤配,轉并18,absorption account ,攤配賬戶,轉并賬戶19,absorption costing ,攤配成本計算法20,abstract ,摘要表21,abuse ,濫用職權22,abuse of tax shelter ,濫用避稅項目23,ACCA,特許公認會計師公會24,accelerated cost recovery system ,加速成本收回制度25,accelerated depreciation method ,加速折舊法,快速折舊法26,acceleration clause ,加速償付條款,提前償付條款27,acceptance,①承兌②已承兌票據③驗收28,acceptance bill ,承兌票據29,acceptance register ,承兌票據登記簿30,acceptance sampling,驗收抽樣31,access time ,存取時間32,acmodation ,融通33,acmodation bill ,融通票據34,acmodation endorsement ,融通背書35,account,①賬戶,會計科目②賬簿,報表③賬目,賬項④記賬36,accountability ,經營責任,會計責任37,accountability unit ,責任單位38,Accountancy ,《會計》雜志39,accountancy ,會計40,accountant ,會計員,會計師41,accountant general ,會計主任,總會計42,accounting in charge ,主管會計師43,accountant,s legal liability ,會計師的法律責任44,accountant,s report ,會計師報告45,accountant,s responsibility ,會計師職責46,account form ,賬戶式,賬式47,accounting,①會計②會計學48,accounting assumption ,會計假定,會計假設49,accounting basis ,會計基準,會計基本方法50,accounting changes ,會計變更51,accounting concept ,會計概念52,accounting control ,會計控制53,accounting convention ,會計常規,會計慣例54,accounting corporation ,會計公司55,accounting cycle ,會計循環56,accounting data ,會計數據57,accounting doctrine ,會計信條58,accounting document ,會計憑證59,accounting elements ,會計要素60,accounting entity ,會計主體,會計個體61,accounting entry ,會計分錄62,accounting equation ,會計等式63,accounting event ,會計事項64,accounting exposure ,會計暴露,會計暴露風險65,accounting firm ,會計事務所66,Accounting Hall of Fame ,會計名人堂67,accounting harmonization ,會計協調化68,accounting identity ,會計恒等式69,accounting ine ,會計收益70,accounting information ,會計信息71,accounting information system ,會計信息系統72,accounting internationalization ,會計國際化73,accounting journals ,會計雜志74,accounting legislation ,會計法規75,accounting manual ,會計手冊76,accounting objective ,會計目標77,accounting period ,會計期78,accounting policies ,會計政策79,accounting postulate ,會計假設80,accounting practice ,會計實務81,accounting principle ,會計原則82,Accounting Principle Board ,會計原則委員會83,accounting procedures ,會計程序84,accounting profession ,會計職業,會計專業85,accounting rate of return ,會計收益率86,accounting records ,會計記錄,會計簿籍87,Accounting Review ,《會計評論》88,accounting rules ,會計規則89,Accounting Series Release ,《會計公告文件》90,accounting service ,會計服務91,accounting software ,會計軟件92,accounting standard ,會計標準,會計準則93,accounting standardization ,會計標準化94,Accounting Standards Board ,會計準則委員會(英)95,Accounting Standards Committee ,會計準則委員會(英)96,accounting system,①會計制度②會計系統97,accounting technique ,會計技術98,accounting theory ,會計理論99,accounting transaction ,會計業務,會計賬務100,Accounting Trend and Techniques ,《會計趨勢和會計技術》101,accounting unit ,會計單位102,accounting valuation ,會計計價103,accounting year ,會計年度104,accounts ,會計賬簿,會計報表105,account sales ,承銷清單,承銷報告單106,accounts payable ,應付賬款107,accounts receivable ,應收賬款108,accounts receivable aging schedule ,應收賬款賬齡分析表109,accounts receivable assigned ,已轉讓應收賬款110,accounts receivable collection period,應收賬款收款期111,accounts receivable discounted ,已貼現應收賬款112,accounts receivable financing ,應收賬款籌資,應收賬款融資113,accounts receivable management ,應收賬款管理114,accounts receivable turnover ,應收賬款周轉率,應收賬款周轉次數115,accretion ,增殖116,accrual basis accounting ,應計制會計,權責發生制會計117,accrued asset ,應計資產118,accrued expense ,應計費用119,accrued liability ,應計負債120,accrued revenue ,應計收入121,accumulated depreciation ,累計折舊122,accumulated dividend ,累計股利123,accumulated earnings tax ,累積盈余稅,累積收益稅124,accumulation ,累積,累計125,acid test ratio ,酸性試驗比率126,acquired pany ,被盤購公司,被兼并公司127,acquisition ,購置,盤購128,acquisition accounting ,盤購會計129,acquisition cost ,購置成本130,acquisition decision ,購置決策131,acquisition excess ,盤購超支132,acquisition surplus ,盤購盈余133,acrosstheboard ,全面調整134,ACT ,預交公司稅135,act ,法案,法規136,action ,起訴,訴訟137,active account ,活動賬戶138,active assets ,活動資產139,activity ,業務活動,作業140,activity account ,作業賬戶141,activity accounting ,作業會計142,activity ratio ,業務活動比率143,activity variance ,業務活動量差異144,act of bankruptcy ,破產法145,act of pany ,公司法146,act of God ,天災,不可抗力147,actual capital ,實際資本148,actual value ,實際價值149,actual wage ,實際工資150,added value ,增值151,added value statement ,增值表152,added value tax ,增值稅153,addition ,增置,擴建154,additional depreciation ,附加折舊,補提折舊155,additional paidin capital ,附加實繳資本156,additional tax ,附加稅157,adequate disclosure ,充分披露158,adjunct account ,附加賬戶159,adjustablerate bond ,可調整利率債券160,adjusted gross ine ,調整后收益總額,調整后所得總額161,adjusted trial balance ,調整后試算表162,adjusting entry ,調整分錄163,adjustment ,調整164,adjustment account ,調整賬戶165,adjustment bond ,調整債券166,administrative accounting ,行政管理會計167,administrative budget ,行政管理預算168,administrative expense,行政管理費用169,ADR ,資產折舊年限幅度170,ad valorem tax ,從價稅171,advance ,預付款,墊付款172,advance corporation tax ,預交公司稅173,advances from customers ,預收客戶款174,advance to suppliers ,預付貨款175,adventure ,投機經營,短期經營176,adverse opinion ,反面意見,否定意見177,adverse variance ,不利差異,逆差178,advisory services,咨詢服務179,affiliated pany ,聯營公司180,affiliation ,聯營181,after closing trial balance ,結賬后試算表182,after cost ,售后成本183,after date ,出票后兌付184,after sight ,見票后兌付185,aftertax ,稅后186,AGA ,政府會計師聯合會187,age ,壽命,賬齡,資產使用年限188,age allowance,年齡減免189,age analysis ,賬齡分析190,agency ,代理,代理關系191,agency mission ,代理傭金192,agency fund ,代管基金193,agenda ,議事日程,備忘錄194,agent ,代理商,代理人195,aggregate balance sheet ,合并資產負債表196,aggregate ine statement ,合并損益表197,AGI ,