会计词典(中英文对照)

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1abasketofcurrencies一揽子货币,一篮子货币A/Cpayeeonly只可转帐abacus算盘abandonedproperty废弃财产abandonedpropertyoption财产废弃选择权abandonmentcharge报废支出,废弃费用abandonmentoption放弃选择权abandonmentvalue废弃价值abatementclaim减价要求ABCinventorysystemABC存货制度abilitytobearcriterion承受能力,承受能力标准abnormalcost非正常成本abnormaldepreciation非正常折旧abnormalexchange非正常交易,非正常行市abnormalgain非正常收益abnormalitem例外项目,特殊项目,非正常项目abnormalloss非正常损失abnormalprofit非正常利润abnormalrateofreturn非正常投资回报率abnormalreturn非正常报酬abnormalrisk非正常风险abnormalspoilage非正常毁损abnormalwaste非正常损耗abovepar高于面值above-the-line经常项目,线上项目[损益表]above-the-lineexpenditure经常项目支出,线上项目支出[损益表]above-the-linereceipt经常预算收入,线上项目收入[损益表]absencerate缺勤率absenteeismrate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolutebond无附加条件债券absolutecontract无附加条件合同absolutecover绝对保险范围absolutedischarge无条件豁免,无条件解除债务absoluteendorsement无条件背书absoluteerror绝对误差absolutefixedcost固定成本,绝对固定成本absolutefixedpegsystem绝对联系汇率制absoluteinheritance绝对继承权absoluteliability绝对赔偿责任absoluteownership绝对所有权absolutepar固定票面价,不变票面价absolutequota绝对配额absolutesubscription确定条件的募集absolutetitle绝对产权absolutetotalloss实际全损absolutevalueerror绝对值误差absorbedburden已分配费用,已分摊费用absorbedcost已吸收成本,已分摊成本absorbedexpense已分配费用,已分摊费用absorbedoverheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorptionaccount分摊账户,计价账户absorptioncosting分摊成本法,吸收成本法absorptionpricing分摊法定价absorptionrate分配率,分摊率,吸收率abstractofaccount账户概要,账户摘要abstractofposting过账分录表abstractoftitle产权证明,产权说明书abstracts概要,摘要accelerateddebtmaturity提前还债期限acceleratingpremium累进奖金acceptabilitytest可接受性测试acceptableauditrisk可接受审计风险acceptablequalitylevel可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptanceandguarantee承诺与保证acceptancebank承兑银行acceptancebyintervention参与承兑,参加承兑acceptancecertificate验收证明acceptancecharge承兑费2acceptancecommission承兑手续费,承兑佣金acceptancecondition承兑条件acceptancecredit承兑信用acceptancedeclaration承兑申报单acceptancefee承兑手续费acceptanceforhonour代承兑,信用担保承兑acceptancehouse承兑银行,承兑所acceptanceinblank空白承兑acceptanceinspection验收acceptanceletterofcredit承兑信用证acceptanceline银行承兑限额acceptancemarket票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurityrecord承兑汇票到期记录acceptanceofengagement接受委托acceptanceperiod承付期acceptancereceivable应收承兑票据acceptanceregister承兑票据登记簿acceptancetesting验收测试,验收检查acceptedbill已承兑汇票acceptedbond已承兑债券accepteddraft已承兑汇票acceptingbank承兑银行acceptinghouse承兑机构,承兑银行acceptingrateofexchange外汇承兑率acceptor承兑人[银行],接受人[契约]access存取accesscapability存取能力accesscontrol存取控制accesscontrolverification存取控制验证accesscycle存取周期accessroutine存取程序accessvalue存取值accession财产自然增益accessiontax财产增益税accessor存取器accessorycontract附带合同,附带合约accessoryproduct副产品accessoryrisk附加险accidentandhealthplan意外和健康保障计划accidentdeathbenefit意外死亡赔偿金,工伤死亡抚恤金accidentinsurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodationbill通融票据accommodationdraft通融汇票accommodationendorsement通融背书accommodationendorser通融票据背书人accommodationkite空头支票,欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accordandsatisfaction和解和清偿,应允和清偿account账户,会计科目accountanalysis账户分析accountanalysisapproach账户分析法accountbalance账户余额accountchart会计科目表accountclassification账户分类accountclosingmethod账结法accountclosingprocedure结账程序,结账手续accountcode账户编号,会计科目编号accountdays放账日期accountdistribution账户分配accountdue到期账款accountexecutive客户主管accountflowchart账户流程图accountform账户格式,账户式accountformbalancesheet账户式资产负债表accountinarrear积欠账目accountindispute有争议账目accountintransit未达账项,在途账accountintrust信托账户accountnote会计科目单,账目单accountnumber账号,账户编号3accountoftheexchequer国库账accountpaid付讫accountpayablemasterfile应付账款主档案accountpayee收款人账户accountreceivableprogramme收账程序accountsales承销清单,销售清单accountsettled结算,已结清账目accounttitle会计科目,账户名称accounttransfer转账科目accounttransfermemo转账通知单accountability经管责任,问责性accountabilityapproach经管责任观,受托责任观accountabilityunit责任单位accountableperson责任人accountancy会计学,会计业务accountancyservice会计事务,会计服务accountant会计人员,会计师accountantgeneral总会计师,会计长accountantincharge会计主管,主办会计accountant'scertificate会计师证明书accountant'sfee会计师费accountant'shandbook会计师手册accountant'sreport会计师报告accountant'sresponsibility会计师职责accounting会计accountingactivity会计工作,会计业务accountingadjustment账务调整accountingaffairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accountingarchives会计档案accountingassumption会计假设accountingbase会计基础accountingbasedonshift分班核算accountingbasedontask单项任务核算accountingbeta会计贝他系数,会计β系数accountingbook会计账簿,会计账册accountingbycounter柜组核算accountingcentre核算中心accountingchanges会计变更accountingcheck会计检查,会计稽核,会计校验accountingchoice会计选择accountingclerk记账员,会计员accountingcode会计法规,会计条例accountingconcept会计概念,会计观念accountingconsultancy会计咨询accountingcontrol会计控制,会计管理accountingconvention会计惯例accountingcost会计成本,会计费用accountingcriteria会计标准accountingcycle会计循环accountingdata会计资料accountingdecision会计决策accountingdepartment会计部,会计处,会计科accountingdisclosure会计披露,会计揭示accountingdisplayboard核算牌,核算板accountingdivision会计部门accountingdoctrine会计学说,会计信条accountingdocument会计凭证,会计文件accountingelement会计要素accountingentity会计实体,会计主体,会计单位accountingentry会计分录accountingequation会计等式accountingerror会计差错accountingestimate会计估计accountingethics会计职业道德,会计专业道德accountingevent会计事项accountin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