会计专业术语中英文对照(2).docx

A (1)ABC 作业基础成本计算
A (2)absorbed overhead 已吸收制造费用
A (3)absorption costi ng 吸收成本计算
A (4)account 帐户，报表
A (5)acco unting postulate 会计假设
A (6)acco unting series release 会计公告文件
A (7)acco unting valuati on 会计计价
A (8)accou nt sale 承销清单
A (9)accou ntability con cept 经营责任概念
A (10)acco un ta ncy 会计职业
A (11)accou nta nt 会计师
A (12)accou nting 会计
A (13)age ncy cost 代理成本
A (14)acco unting bases 会计基础
A (15)acco un ti ng manual 会计手册
A (16)accou nting period 会计期间
A (17)acco un ti ng policies 会计方针
A (18)accou nting rate of return 会计报酬率
A (19)acco un ti ng reference date 会计参照日
A (20)acco un ti ng reference period 会计参照期间
A (21)accrual co ncept 应计概念
A (22)accrual expe nses 应计费用
A (23)acid test ration 速动比率(酸性测试比率)
A (24)acquisitio n 购置
A (25)acquisiti on acco unting 收购会计
A (26)activity based accou nting 作业基础成本计算
A (27)adjusti ng events 调整事项
A (28)admi nistrative expe nses 行政管理费
A (29)advice n ote 发货通知
A (30)amortizatio n 摊销
A (31)a nalytical review 分析性检查
A (32)a nnual equivale nt cost 年度等量成本法
A (33)a nn ual report and accou nts 年度报告和报表
A (34)appraisal cost 检验成本
A (35)appropriation accou nt 盈余分配帐户
A (36)articles of association 公司章程细则
A (37)assets 资产
A (38)assets cover 资产保障
A (39)asset value per share 每股资产价值
A (40)associated compa ny 联营公司
A (41)attai nable stan dard 可达标准
A (42)attributable profit 可归属利润
A (43)audit 审计
A (44)audit report 审计报告
A (45)auditi ng sta ndards 审计准则
A (46)authorized share capital 额定股本
A (47)available hours 可用小时
A (48)avoidable costs 可避免成本
B (49)back-to-back loan 易币贷款
B (50)backflush accou nting 倒退成本计算
B (51)bad debts 坏帐
B (52)bad debts ratio 坏帐比率
B (53)ba nk charges 银行手续费
B (54)ba nk overdraft 银行透支
B (55)ba nk reco nciliation 银行存款调节表
B (56)ba nk stateme nt 银行对帐单
B (57)ba nkruptcy 破产
B (58)basis of apport ionment 分摊基础
B (59)batch 批量
B (60)batch cost ing 分批成本计算
B (61)beta factor B(市场)风险因素
B (62)bill 帐单
B (63)bill of excha nge 汇票
B (64)bill of Ian di ng 提单
B (65)bill of materials 用料预计单
B (66)bill payable