會計中英詞典.jsp

1、1AAA美國會計學(xué)會2Abacus《算盤》雜志3abacus算盤4Abonment廢棄報廢委付5abonmentvalue廢棄價值6abatement①減免②沖銷7abilitytoservicedebt償債能力8abnmalcost異常成本9abnmalspoilage異常損耗10abovepar超過票面價值11abovetheline線上項目12absoluteamount絕對數(shù)絕對金額13absoluteendsement絕對背書

2、14absoluteinsolvency絕對無力償付15absolutepriity絕對優(yōu)先求償權(quán)16absolutevalue絕對值17absb攤配轉(zhuǎn)并18absptionaccount攤配賬戶轉(zhuǎn)并賬戶19absptioncosting攤配成本計算法20abstract摘要表21abuse濫用職權(quán)22abuseoftaxshelter濫用避稅項目23ACCA特許公認(rèn)會計師公會24acceleratedcostrecoverysyste

3、m加速成本收回制度25accelerateddepreciationmethod加速折舊法快速折舊法26accelerationclause加速償付條款提前償付條款27acceptance①承兌②已承兌票據(jù)③驗收28acceptancebill承兌票據(jù)29acceptanceregister承兌票據(jù)登記簿30acceptancesampling驗收抽樣31accesstime存取時間32accommodation融通33accommod

4、ationbill融通票據(jù)34accommodationendsement融通背書35account①賬戶會計科目②賬簿報表③賬目賬項④記賬36accountability經(jīng)營責(zé)任會計責(zé)任37accountabilityunit責(zé)任單位38Accountancy《會計》雜志39accountancy會計40accountant會計員會計師41accountantgeneral會計主任總會計42accountinginge主管會計師43a

5、ccountantslegalliability會計師的法律責(zé)任44accountantsrept會計師報告89AccountingSeriesRelease《會計公告文件》90accountingservice會計服務(wù)91accountingsoftware會計軟件92accountingstard會計標(biāo)準(zhǔn)會計準(zhǔn)則93accountingstardization會計標(biāo)準(zhǔn)化94AccountingStardsBoard會計準(zhǔn)則委員會(英

6、)95AccountingStardsCommittee會計準(zhǔn)則委員會(英)96accountingsystem①會計制度②會計系統(tǒng)97accountingtechnique會計技術(shù)98accountingthey會計理論99accountingtransaction會計業(yè)務(wù)會計賬務(wù)100AccountingTrendTechniques《會計趨勢和會計技術(shù)》101accountingunit會計單位102accountingvalua

7、tion會計計價103accountingyear會計年度104accounts會計賬簿會計報表105accountsales承銷清單承銷報告單106accountspayable應(yīng)付賬款107accountsreceivable應(yīng)收賬款108accountsreceivableagingschedule應(yīng)收賬款賬齡分析表109accountsreceivableassigned已轉(zhuǎn)讓應(yīng)收賬款110accountsreceivablec

8、ollectionperiod應(yīng)收賬款收款期111accountsreceivablediscounted已貼現(xiàn)應(yīng)收賬款112accountsreceivablefinancing應(yīng)收賬款籌資應(yīng)收賬款融資113accountsreceivablemanagement應(yīng)收賬款管理114accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)率應(yīng)收賬款周轉(zhuǎn)次數(shù)115accretion增殖116accrualbasisaccounti

9、ng應(yīng)計制會計權(quán)責(zé)發(fā)生制會計117accruedasset應(yīng)計資產(chǎn)118accruedexpense應(yīng)計費用119accruedliability應(yīng)計負(fù)債120accruedrevenue應(yīng)計收入121accumulateddepreciation累計折舊122accumulateddividend累計股利123accumulatedearningstax累積盈余稅累積收益稅124accumulation累積累計125acidtestr