會(huì)計(jì)英語(yǔ)短文篇一：財(cái)務(wù)英語(yǔ)文章(1)

二戰(zhàn)以來(lái)、冷戰(zhàn)結(jié)束以后、特別是信息技術(shù)革命和互聯(lián)網(wǎng)絡(luò)的發(fā)展，世界經(jīng)濟(jì)全球化不斷推進(jìn)，

東南亞諸國(guó)無(wú)懼英國(guó)脫歐 唯怕中國(guó)經(jīng)濟(jì)放緩

1.Southeast Asia, the slowdown of China's economy may have a bigger economic impactthan the British vote to leave the European Union.

對(duì)東南亞地區(qū)來(lái)說(shuō)，中國(guó)經(jīng)濟(jì)放緩對(duì)其經(jīng)濟(jì)的影響可能要比英國(guó)公投脫歐大得多。

2。Joseph Incalcaterra is an economist with the British bank HSBC. He has studied economicgrowth in Asia from 2000 to 2014. He says Chinese trade became more and more important inthe area during those years. Yet, he notes that China's slowing economy is, in his words, "weighing down exports in the rest of the region."

尹正和是在英國(guó)匯豐銀行工作的經(jīng)濟(jì)學(xué)家。他研究了亞洲2000年至2014年期間的經(jīng)濟(jì)增長(zhǎng)。他表示，這些年來(lái)，中國(guó)的貿(mào)易在該地區(qū)變得越來(lái)越重要。但他也指出，中國(guó)正在放緩的經(jīng)濟(jì)--用他的話說(shuō)--"壓制了區(qū)域內(nèi)其他地方的出口"。

3.Indonesia has been most affected, at least partly because it exports commodities such as rawmaterials to China.However, Southeast Asia's relatively young population and increasing wealthkeep growth possible, although its exports to China are slowing.

印度尼西亞受到的影響最大，至少一部分原因是該國(guó)向中國(guó)出口原材料。雖然對(duì)中國(guó)的出口減少了，但是東南亞的年輕群體及日益增加的財(cái)富使經(jīng)濟(jì)增長(zhǎng)成為可能。

5.Le Hong Hiep is with the Singapore-based research group ISEAS-Yusof Ishak Institute. He saidhe has not seen a lot of impact from China's economic slowdown in Vietnam.

6. He said last year,Vietnam's exports to China grew by almost 15 percent. He s

aid those exports which are mainlyraw materials and agricultural products are less affected by a slowing economy.

黎洪和在新加坡尤索夫·伊薩東南亞研究院工作。他表示，自己沒(méi)有看到中國(guó)經(jīng)濟(jì)放緩對(duì)越南造成太大的影響。他說(shuō)道，去年越南對(duì)中國(guó)的出口量還增加了約15%。這些出口主要是原材料和農(nóng)產(chǎn)品，受經(jīng)濟(jì)放緩影響較小。

7.Southeast Asian countries such as the Philippines, Myanmar, Vietnam and Laos have hadchanges in political leadership recently. But that has not stopped the flow of foreign investmentto the area. Not only China, but India, Russia and the United States have been increasinginvestment in the area.

菲律賓、緬甸、越南和老撾這樣的東南亞國(guó)家最近發(fā)生了政權(quán)更替。但這并沒(méi)有阻止外國(guó)投資流向該區(qū)域。不止中國(guó)，印度、俄羅斯和美國(guó)都增加了在該地區(qū)的投資。

8.Trade between the U.S. and Vietnam increased to $45 billion in 2015. In addition to existingtrade, U.S. President Barack Obama has pushed for the Trans Pacific Partnership tradeagreement.

2015年，美越雙邊貿(mào)易增長(zhǎng)達(dá)450億美元。除現(xiàn)有貿(mào)易外，美國(guó)總統(tǒng)奧巴馬還推動(dòng)了跨太平洋伙伴關(guān)系貿(mào)易協(xié)定。

Supporters say the deal counterbalances China's influencein the area's economy.

該貿(mào)易協(xié)定涵蓋了12個(gè)太平洋國(guó)家。其中包括文萊、馬來(lái)西亞、新加坡和越南這四個(gè)東南亞國(guó)家。支持者稱(chēng)，該協(xié)議可以平衡中國(guó)對(duì)該地區(qū)經(jīng)濟(jì)的影響力。

9. He thinks U.S.investment in the area will continue to increase. He says, "We see the U.S. investing more inSoutheast Asia, training more, restructuring its diplomatic architecture, to better integratewith Southeast Asia."

布萊恩·艾勒是史汀森中心東南亞項(xiàng)目的副主任。他認(rèn)為美國(guó)對(duì)東南亞的投資將會(huì)持續(xù)

增長(zhǎng)。他說(shuō)：“美國(guó)向東南亞投入了更多資金和培訓(xùn)，為更好地促進(jìn)與東南亞的關(guān)系而調(diào)整其外交政策�！� 近年來(lái)，經(jīng)濟(jì)全球化已經(jīng) 帶來(lái) 為 公共 關(guān)注。 與 的 快速發(fā)展的經(jīng)濟(jì) 和 顯著進(jìn)步的科學(xué) 和 技術(shù)，經(jīng)濟(jì)全球化已經(jīng)成為一個(gè)必然 在 的 社會(huì) 發(fā)展

會(huì)計(jì)英語(yǔ)短文篇二：會(huì)計(jì)英語(yǔ)詞匯大全

會(huì)計(jì)英語(yǔ)詞匯大全

1AAA 美國(guó)會(huì)計(jì)學(xué)會(huì)

2Abacus《算盤(pán)》雜志

3abacus 算盤(pán)考試大論壇

4Abandonment廢棄,報(bào)廢;委付

5abandonment value 廢棄價(jià)值

6abatement①減免②沖銷(xiāo)

7ability to service debt 償債能力

8abnormal cost 異常成本

9abnormal spoilage 異常損耗

10above par 超過(guò)票面價(jià)值

11above the line線上項(xiàng)目

12absolute amount 絕對(duì)數(shù),絕對(duì)金額

13absolute endorsement 絕對(duì)背書(shū)

14absolute insolvency 絕對(duì)無(wú)力償付

15absolute priority 絕對(duì)優(yōu)先求償權(quán)

16absolute value 絕對(duì)值

17absorb 攤配,轉(zhuǎn)并

18absorption account 攤配賬戶(hù),轉(zhuǎn)并賬戶(hù)

19absorption costing 攤配成本計(jì)算法 20abstract 摘要表考試大論壇 21abuse 濫用職權(quán)22abuse of tax shelter 濫用避稅項(xiàng)目 23ACCA特許公認(rèn)會(huì)計(jì)師公會(huì) 24accelerated cost recovery system 加速成本收回制度 25accelerated depreciation method 加速折舊法,快速折舊法 26acceleration clause 加速償付條款,提前償付條款 27acceptance①承兌②已承兌票據(jù)③驗(yàn)收 28acceptance bill 承兌票據(jù) 29acceptance register 承兌票據(jù)登記簿 30acceptance sampling驗(yàn)收抽樣 31access time 存取時(shí)間 32accommodation 融通 33accommodation bill 融通票據(jù) 34accommodation endorsement 融通背書(shū) 35account①賬戶(hù),會(huì)計(jì)科目②賬簿,報(bào)表③賬目,賬項(xiàng)④記賬 36accountability 經(jīng)營(yíng)責(zé)任,會(huì)計(jì)責(zé)任 37accountability unit 責(zé)任單位

39accountancy 會(huì)計(jì) 40accountant 會(huì)計(jì)員,會(huì)計(jì)師 41accountant general 會(huì)計(jì)主任,總會(huì)計(jì) 42accounting in charge 主管會(huì)計(jì)師 43accountant,s legal liability 會(huì)計(jì)師的法律責(zé)任 44accountant,s report 會(huì)計(jì)師報(bào)告 45accountant,s responsibility 會(huì)計(jì)師職責(zé) 46account form 賬戶(hù)式,賬式47accounting①會(huì)計(jì)②會(huì)計(jì)學(xué) 48accounting assumption 會(huì)計(jì)假定,會(huì)計(jì)假設(shè) 49accounting basis 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法 50accounting changes 會(huì)計(jì)變更 51accounting concept 會(huì)計(jì)概念 52accounting control 會(huì)計(jì)控制 53accounting convention 會(huì)計(jì)常規(guī),會(huì)計(jì)慣例 54accounting corporation 會(huì)計(jì)公司 55accounting cycle 會(huì)計(jì)循環(huán)56accounting data 會(huì)計(jì)數(shù)據(jù) 57accounting doctrine 會(huì)計(jì)信條 58accounting document 會(huì)計(jì)憑證 59accounting elements 會(huì)計(jì)要素60accounting entity 會(huì)計(jì)主體,會(huì)計(jì)個(gè)體 61accounting entry 會(huì)計(jì)分錄62accounting equation 會(huì)計(jì)等式 63accounting event 會(huì)計(jì)事項(xiàng) 64accounting exposure 會(huì)計(jì)暴露,會(huì)計(jì)暴露風(fēng)險(xiǎn) 65accounting firm 會(huì)計(jì)事務(wù)所考試大論壇 66Accounting Hall of Fame 會(huì)計(jì)名人堂 67accounting harmonization 會(huì)計(jì)協(xié)調(diào)化 68accounting identity 會(huì)計(jì)恒等式 69accounting income 會(huì)計(jì)收益 70accounting information 會(huì)計(jì)信息 71accounting information system 會(huì)計(jì)信息系統(tǒng) 72accounting internationalization 會(huì)計(jì)國(guó)際化 73accounting journals 會(huì)計(jì)雜志 74accounting legislation 會(huì)計(jì)法規(guī) 75accounting manual 會(huì)計(jì)手冊(cè) 76accounting objective 會(huì)計(jì)目標(biāo) 77accounting period 會(huì)計(jì)期 78accounting policies 會(huì)計(jì)政策 79accounting postulate 會(huì)計(jì)假設(shè) 80accounting practice 會(huì)計(jì)實(shí)務(wù)81accounting principle 會(huì)計(jì)原則

83accounting procedures 會(huì)計(jì)程序 84accounting profession 會(huì)計(jì)職業(yè),會(huì)計(jì)專(zhuān)業(yè) 85accounting rate of return 會(huì)計(jì)收益率 86accounting records 會(huì)計(jì)記錄,會(huì)計(jì)簿籍 87Accounting Review 《會(huì)計(jì)評(píng)論》 88accounting rules 會(huì)計(jì)規(guī)則89Accounting Series Release 《會(huì)計(jì)公告文件》 90accounting service 會(huì)計(jì)服務(wù) 91accounting software 會(huì)計(jì)軟件92accounting standard 會(huì)計(jì)標(biāo)準(zhǔn),會(huì)計(jì)準(zhǔn)則 93accounting standardization 會(huì)計(jì)標(biāo)準(zhǔn)化 94Accounting Standards Board 會(huì)計(jì)準(zhǔn)則委員會(huì)(英) 95Accounting Standards Committee 會(huì)計(jì)準(zhǔn)則委員會(huì)(英) 96accounting system①會(huì)計(jì)制度②會(huì)計(jì)系統(tǒng) 97accounting technique 會(huì)計(jì)技術(shù) 98accounting theory 會(huì)計(jì)理論 99accounting transaction 會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)賬務(wù) 100Accounting Trend and Techniques 《會(huì)計(jì)趨勢(shì)和會(huì)計(jì)技術(shù)》 101accounting unit 會(huì)計(jì)單位102accounting valuation 會(huì)計(jì)計(jì)價(jià) 103accounting year 會(huì)計(jì)年度 104accounts 會(huì)計(jì)賬簿,會(huì)計(jì)報(bào)表 105account sales 承銷(xiāo)清單,承銷(xiāo)報(bào)告單 106accounts payable 應(yīng)付賬款 107accounts receivable 應(yīng)收賬款 108accounts receivable aging schedule 應(yīng)收賬款賬齡分析表 109accounts receivable assigned 已轉(zhuǎn)讓?xiě)?yīng)收賬款 110accounts receivable collection period應(yīng)收賬款收款期 111accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款 112accounts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資 113accounts receivable management 應(yīng)收賬款管理 114accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù) 115accretion 增殖116accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì),權(quán)責(zé)發(fā)生制會(huì)計(jì) 117accrued asset 應(yīng)計(jì)資產(chǎn) 118accrued expense 應(yīng)計(jì)費(fèi)用 119accrued liability 應(yīng)計(jì)負(fù)債 120accrued revenue 應(yīng)計(jì)收入 121accumulated depreciation 累計(jì)折舊 122accumulated dividend 累計(jì)股利 123accumulated earnings tax 累積盈余稅,累積收益稅 124accumulation 累積,累計(jì) 125acid test ratio 酸性試驗(yàn)比率

127acquisition 購(gòu)置,盤(pán)購(gòu) 128acquisition accounting 盤(pán)購(gòu)會(huì)計(jì) 129acquisition cost 購(gòu)置成本 130acquisition decision 購(gòu)置決策 131acquisition excess 盤(pán)購(gòu)超支 132acquisition surplus 盤(pán)購(gòu)盈余 133across-the-board 全面調(diào)整 134ACT 預(yù)交公司稅 135act 法案,法規(guī) 136action 起訴,訴訟 137active account 活動(dòng)賬戶(hù) 138active assets 活動(dòng)資產(chǎn) 139activity 業(yè)務(wù)活動(dòng),作業(yè) 140activity account 作業(yè)賬戶(hù) 141activity accounting 作業(yè)會(huì)計(jì) 142activity ratio 業(yè)務(wù)活動(dòng)比率 143activity variance 業(yè)務(wù)活動(dòng)量差異 144act of bankruptcy 破產(chǎn)法 145act of company 公司法 146act of God 天災(zāi),不可抗力 147actual capital 實(shí)際資本 148actual value 實(shí)際價(jià)值 149actual wage 實(shí)際工資 150added value 增值 151added value statement 增值表 152added value tax 增值稅 153addition 增置,擴(kuò)建 154additional depreciation 附加折舊,補(bǔ)提折舊 155additional paid-in capital 附加實(shí)繳資本 156additional tax 附加稅 157adequate disclosure 充分披露 158adjunct account 附加賬戶(hù) 159adjustable-rate bond 可調(diào)整利率債券 160adjusted gross income 調(diào)整后收益總額,調(diào)整后所得總額 161adjusted trial balance 調(diào)整后試算表 162adjusting entry 調(diào)整分錄 163adjustment 調(diào)整 164adjustment account 調(diào)整賬戶(hù) 165adjustment bond 調(diào)整債券 166administrative accounting 行政管理會(huì)計(jì) 167administrative budget 行政管理預(yù)算 168administrative expense行政管理費(fèi)用 169ADR 資產(chǎn)折舊年限幅度

170ad valorem tax 從價(jià)稅

171advance 預(yù)付款,墊付款

172advance corporation tax 預(yù)交公司稅173advances from customers 預(yù)收客戶(hù)款174advance to suppliers 預(yù)付貨款

175adventure 投機(jī)經(jīng)營(yíng),短期經(jīng)營(yíng)

176adverse opinion 反面意見(jiàn),否定意見(jiàn)

177adverse variance 不利差異,逆差

178advisory services咨詢(xún)服務(wù)

179affiliated company 聯(lián)營(yíng)公司

180affiliation 聯(lián)營(yíng)

181after closing trial balance 結(jié)賬后試算表182after cost 售后成本

183after date 出票后兌付

184after sight 見(jiàn)票后兌付

185after-tax 稅后

186AGA 政府會(huì)計(jì)師聯(lián)合會(huì)

187age 壽命,賬齡,資產(chǎn)使用年限

188age allowance年齡減免

189age analysis 賬齡分析

190agency 代理,代理關(guān)系

191agency commission 代理傭金

192agency fund 代管基金

193agenda 議事日程,備忘錄

194agent 代理商,代理人

195aggregate balance sheet 合并資產(chǎn)負(fù)債表196aggregate income statement 合并損益表197AGI 調(diào)整后收益總額,調(diào)整后所得總額

198aging of accounts receivable應(yīng)收賬款賬齡分析199aging schedule 賬齡表

200agio 貼水,折價(jià)

201agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù)

202AGM 年度股東大會(huì)

203agreement 協(xié)議

204agreement of partnership 合伙協(xié)議205AICPA 美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)

206AIS 會(huì)計(jì)信息系統(tǒng)

207all capital earnings rate 資本總額收益率208all-inclusive income concept 總括收益概念209allocation 分?jǐn)?分配

210allocation criteria分配標(biāo)準(zhǔn)

211allotment①分配,撥付②分配數(shù),撥付數(shù)212allowance①備抵②折讓③津貼

213allowance for bad debts 呆賬備抵

會(huì)計(jì)英語(yǔ)短文篇三：會(huì)計(jì)英語(yǔ)詞匯大全

會(huì)計(jì)英語(yǔ)詞匯大全

1AAA 美國(guó)會(huì)計(jì)學(xué)會(huì)

2Abacus《算盤(pán)》雜志

3abacus 算盤(pán)考試大論壇

4Abandonment廢棄,報(bào)廢;委付

5abandonment value 廢棄價(jià)值

6abatement①減免②沖銷(xiāo)

7ability to service debt 償債能力

8abnormal cost 異常成本

9abnormal spoilage 異常損耗

10above par 超過(guò)票面價(jià)值

11above the line線上項(xiàng)目

12absolute amount 絕對(duì)數(shù),絕對(duì)金額

13absolute endorsement 絕對(duì)背書(shū)

14absolute insolvency 絕對(duì)無(wú)力償付

15absolute priority 絕對(duì)優(yōu)先求償權(quán)

16absolute value 絕對(duì)值

17absorb 攤配,轉(zhuǎn)并

18absorption account 攤配賬戶(hù),轉(zhuǎn)并賬戶(hù)

19absorption costing 攤配成本計(jì)算法 20abstract 摘要表考試大論壇 21abuse 濫用職權(quán)22abuse of tax shelter 濫用避稅項(xiàng)目 23ACCA特許公認(rèn)會(huì)計(jì)師公會(huì) 24accelerated cost recovery system 加速成本收回制度 25accelerated depreciation method 加速折舊法,快速折舊法 26acceleration clause 加速償付條款,提前償付條款 27acceptance①承兌②已承兌票據(jù)③驗(yàn)收 28acceptance bill 承兌票據(jù) 29acceptance register 承兌票據(jù)登記簿 30acceptance sampling驗(yàn)收抽樣 31access time 存取時(shí)間 32accommodation 融通 33accommodation bill 融通票據(jù) 34accommodation endorsement 融通背書(shū) 35account①賬戶(hù),會(huì)計(jì)科目②賬簿,報(bào)表③賬目,賬項(xiàng)④記賬 36accountability 經(jīng)營(yíng)責(zé)任,會(huì)計(jì)責(zé)任 37accountability unit 責(zé)任單位

39accountancy 會(huì)計(jì) 40accountant 會(huì)計(jì)員,會(huì)計(jì)師 41accountant general 會(huì)計(jì)主任,總會(huì)計(jì) 42accounting in charge 主管會(huì)計(jì)師 43accountant,s legal liability 會(huì)計(jì)師的法律責(zé)任 44accountant,s report 會(huì)計(jì)師報(bào)告 45accountant,s responsibility 會(huì)計(jì)師職責(zé) 46account form 賬戶(hù)式,賬式47accounting①會(huì)計(jì)②會(huì)計(jì)學(xué) 48accounting assumption 會(huì)計(jì)假定,會(huì)計(jì)假設(shè) 49accounting basis 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法 50accounting changes 會(huì)計(jì)變更 51accounting concept 會(huì)計(jì)概念 52accounting control 會(huì)計(jì)控制 53accounting convention 會(huì)計(jì)常規(guī),會(huì)計(jì)慣例 54accounting corporation 會(huì)計(jì)公司 55accounting cycle 會(huì)計(jì)循環(huán)56accounting data 會(huì)計(jì)數(shù)據(jù) 57accounting doctrine 會(huì)計(jì)信條 58accounting document 會(huì)計(jì)憑證 59accounting elements 會(huì)計(jì)要素60accounting entity 會(huì)計(jì)主體,會(huì)計(jì)個(gè)體 61accounting entry 會(huì)計(jì)分錄62accounting equation 會(huì)計(jì)等式 63accounting event 會(huì)計(jì)事項(xiàng) 64accounting exposure 會(huì)計(jì)暴露,會(huì)計(jì)暴露風(fēng)險(xiǎn) 65accounting firm 會(huì)計(jì)事務(wù)所考試大論壇 66Accounting Hall of Fame 會(huì)計(jì)名人堂 67accounting harmonization 會(huì)計(jì)協(xié)調(diào)化 68accounting identity 會(huì)計(jì)恒等式 69accounting income 會(huì)計(jì)收益 70accounting information 會(huì)計(jì)信息 71accounting information system 會(huì)計(jì)信息系統(tǒng) 72accounting internationalization 會(huì)計(jì)國(guó)際化 73accounting journals 會(huì)計(jì)雜志 74accounting legislation 會(huì)計(jì)法規(guī) 75accounting manual 會(huì)計(jì)手冊(cè) 76accounting objective 會(huì)計(jì)目標(biāo) 77accounting period 會(huì)計(jì)期 78accounting policies 會(huì)計(jì)政策 79accounting postulate 會(huì)計(jì)假設(shè) 80accounting practice 會(huì)計(jì)實(shí)務(wù)81accounting principle 會(huì)計(jì)原則

83accounting procedures 會(huì)計(jì)程序 84accounting profession 會(huì)計(jì)職業(yè),會(huì)計(jì)專(zhuān)業(yè) 85accounting rate of return 會(huì)計(jì)收益率 86accounting records 會(huì)計(jì)記錄,會(huì)計(jì)簿籍 87Accounting Review 《會(huì)計(jì)評(píng)論》 88accounting rules 會(huì)計(jì)規(guī)則89Accounting Series Release 《會(huì)計(jì)公告文件》 90accounting service 會(huì)計(jì)服務(wù) 91accounting software 會(huì)計(jì)軟件92accounting standard 會(huì)計(jì)標(biāo)準(zhǔn),會(huì)計(jì)準(zhǔn)則 93accounting standardization 會(huì)計(jì)標(biāo)準(zhǔn)化 94Accounting Standards Board 會(huì)計(jì)準(zhǔn)則委員會(huì)(英) 95Accounting Standards Committee 會(huì)計(jì)準(zhǔn)則委員會(huì)(英) 96accounting system①會(huì)計(jì)制度②會(huì)計(jì)系統(tǒng) 97accounting technique 會(huì)計(jì)技術(shù) 98accounting theory 會(huì)計(jì)理論 99accounting transaction 會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)賬務(wù) 100Accounting Trend and Techniques 《會(huì)計(jì)趨勢(shì)和會(huì)計(jì)技術(shù)》 101accounting unit 會(huì)計(jì)單位102accounting valuation 會(huì)計(jì)計(jì)價(jià) 103accounting year 會(huì)計(jì)年度 104accounts 會(huì)計(jì)賬簿,會(huì)計(jì)報(bào)表 105account sales 承銷(xiāo)清單,承銷(xiāo)報(bào)告單 106accounts payable 應(yīng)付賬款 107accounts receivable 應(yīng)收賬款 108accounts receivable aging schedule 應(yīng)收賬款賬齡分析表 109accounts receivable assigned 已轉(zhuǎn)讓?xiě)?yīng)收賬款 110accounts receivable collection period應(yīng)收賬款收款期 111accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款 112accounts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資 113accounts receivable management 應(yīng)收賬款管理 114accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù) 115accretion 增殖116accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì),權(quán)責(zé)發(fā)生制會(huì)計(jì) 117accrued asset 應(yīng)計(jì)資產(chǎn) 118accrued expense 應(yīng)計(jì)費(fèi)用 119accrued liability 應(yīng)計(jì)負(fù)債 120accrued revenue 應(yīng)計(jì)收入 121accumulated depreciation 累計(jì)折舊 122accumulated dividend 累計(jì)股利 123accumulated earnings tax 累積盈余稅,累積收益稅 124accumulation 累積,累計(jì) 125acid test ratio 酸性試驗(yàn)比率

127acquisition 購(gòu)置,盤(pán)購(gòu) 128acquisition accounting 盤(pán)購(gòu)會(huì)計(jì) 129acquisition cost 購(gòu)置成本 130acquisition decision 購(gòu)置決策 131acquisition excess 盤(pán)購(gòu)超支 132acquisition surplus 盤(pán)購(gòu)盈余 133across-the-board 全面調(diào)整 134ACT 預(yù)交公司稅 135act 法案,法規(guī) 136action 起訴,訴訟 137active account 活動(dòng)賬戶(hù) 138active assets 活動(dòng)資產(chǎn) 139activity 業(yè)務(wù)活動(dòng),作業(yè) 140activity account 作業(yè)賬戶(hù) 141activity accounting 作業(yè)會(huì)計(jì) 142activity ratio 業(yè)務(wù)活動(dòng)比率 143activity variance 業(yè)務(wù)活動(dòng)量差異 144act of bankruptcy 破產(chǎn)法 145act of company 公司法 146act of God 天災(zāi),不可抗力 147actual capital 實(shí)際資本 148actual value 實(shí)際價(jià)值 149actual wage 實(shí)際工資 150added value 增值 151added value statement 增值表 152added value tax 增值稅 153addition 增置,擴(kuò)建 154additional depreciation 附加折舊,補(bǔ)提折舊 155additional paid-in capital 附加實(shí)繳資本 156additional tax 附加稅 157adequate disclosure 充分披露 158adjunct account 附加賬戶(hù) 159adjustable-rate bond 可調(diào)整利率債券 160adjusted gross income 調(diào)整后收益總額,調(diào)整后所得總額 161adjusted trial balance 調(diào)整后試算表 162adjusting entry 調(diào)整分錄 163adjustment 調(diào)整 164adjustment account 調(diào)整賬戶(hù) 165adjustment bond 調(diào)整債券 166administrative accounting 行政管理會(huì)計(jì) 167administrative budget 行政管理預(yù)算 168administrative expense行政管理費(fèi)用 169ADR 資產(chǎn)折舊年限幅度

170ad valorem tax 從價(jià)稅

171advance 預(yù)付款,墊付款

172advance corporation tax 預(yù)交公司稅173advances from customers 預(yù)收客戶(hù)款174advance to suppliers 預(yù)付貨款

175adventure 投機(jī)經(jīng)營(yíng),短期經(jīng)營(yíng)

176adverse opinion 反面意見(jiàn),否定意見(jiàn)

177adverse variance 不利差異,逆差

178advisory services咨詢(xún)服務(wù)

179affiliated company 聯(lián)營(yíng)公司

180affiliation 聯(lián)營(yíng)

181after closing trial balance 結(jié)賬后試算表182after cost 售后成本

183after date 出票后兌付

184after sight 見(jiàn)票后兌付

185after-tax 稅后

186AGA 政府會(huì)計(jì)師聯(lián)合會(huì)

187age 壽命,賬齡,資產(chǎn)使用年限

188age allowance年齡減免

189age analysis 賬齡分析

190agency 代理,代理關(guān)系

191agency commission 代理傭金

192agency fund 代管基金

193agenda 議事日程,備忘錄

194agent 代理商,代理人

195aggregate balance sheet 合并資產(chǎn)負(fù)債表196aggregate income statement 合并損益表197AGI 調(diào)整后收益總額,調(diào)整后所得總額

198aging of accounts receivable應(yīng)收賬款賬齡分析199aging schedule 賬齡表

200agio 貼水,折價(jià)

201agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù)

202AGM 年度股東大會(huì)

203agreement 協(xié)議

204agreement of partnership 合伙協(xié)議205AICPA 美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)

206AIS 會(huì)計(jì)信息系統(tǒng)

207all capital earnings rate 資本總額收益率208all-inclusive income concept 總括收益概念209allocation 分?jǐn)?分配

210allocation criteria分配標(biāo)準(zhǔn)

211allotment①分配,撥付②分配數(shù),撥付數(shù)212allowance①備抵②折讓③津貼

213allowance for bad debts 呆賬備抵

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