篇一：会计英语词典
会计英语词典(1)
abandoned property废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden (同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden)已吸收费用absorption吸收abstract book收支撮要薄abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理
acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记薄accepted accounting principles已接受会计原理
accepted draft (bills) 已承兑汇票Accepter 受票人Accommodation bill; accommodation note (kite); accommodation paper欠单
Account帐；帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员
Accountant general 会计长；会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐薄 (同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account
form 帐户式Account form of balance sheet 帐户式资产负债表Account form of profit and loss statement 帐户式损益表Account payable 应付未付帐Account (fiscal) year会计年度Account year 帐户年度Accounting 会计； 会计学Accounting books会计薄册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器
Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论
Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of
payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts
receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts
receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give, giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制；发生制Accrued assets 流动资产；应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目
Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated d
Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务
Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货； 增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产
Additions to property through surplus 由盈馀增加的财产 Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部 （分部损益表的一部分）Administrative accounting 管理会计 (为供给管理员管理上所需资料的会计)Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付；垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses (fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company, affiliated corporation 联络公司 （与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After – cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处；代理人Agency accounts 代理帐；代
理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期（指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号（业务上合作）All – inclusive income statement 统括性损益表（包括经常及非常损益）Allocation 分配Allotted annual receipts 岁入分配数Allotment(s) 股份；分配Allotments 分配数（此是志指股票、债券等的分配於请求认购人而言）Allotments for annual expenditures 岁出分配数
allowance津贴；折让；备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All – purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧
Amortization of premium 溢价的摊销Amortization 摊销表 Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计；分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐 (同columnar journal)Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算
篇二：会计词典(中英文对照)
a basket of currencies
一揽子货币,一篮子货币
A/C payee only 只可转帐 abacus 算盘
abandoned property 废弃财产 abandoned property option 财产废弃选择权 abandonment charge
报废支出,废弃费用 abandonment option
放弃选择权
abandonment value 废弃价值
abatement claim 减价要求 ABC inventory system
ABC存货制度
ability to bear criterion
承受能力,承受能力标准
abnormal cost
非正常成本 abnormal depreciation 非正常折旧
abnormal exchange 非正常交易,非正常行市
abnormal gain 非正常收益 abnormal item
例外项目,特殊项目,非正常项目 abnormal loss 非正常损失 abnormal profit 非正常利润
abnormal rate of return
非正常投资回报率 abnormal return 非正常报酬 abnormal risk 非正常风险
abnormal spoilage 非正常毁损
abnormal waste 非正常损耗 above par 高于面值
above-the-line
经常项目,线上项目[损益表] above-the-line expenditure
经常项目支出,线上项目支出[损益表] above-the-line receipt
经常预算收入,线上项目收入[损益表] absence rate 缺勤率
absenteeism rate 缺勤率 absolute acceptance 无条件承兑 absolute assignment 无条件转让 absolute bond 无附加条件债券 absolute contract 无附加条件合同 absolute cover 绝对保险范围
absolute discharge 无条件豁免,无条件解除债务 absolute
endorsement 无条件背书 absolute error 绝对误差 absolute fixed cost 固定成本,绝对固定成本
absolute fixed peg system
绝对联系汇率制 absolute inheritance 绝对继承权
absolute liability 绝对赔偿责任
absolute ownership 绝对所有权 absolute par
固定票面价,不变票面价
absolute quota 绝对配额 absolute subscription 确定条件的募集 absolute title 绝对产权
absolute total loss 实际全损
absolute value error 绝对值误差
absorbed burden 已分配费用,已分摊费用
absorbed cost
已吸收成本,已分摊成本
absorbed expense 已分配费用,已分摊费用
absorbed overheads
已分配经常费用,已分摊经常费用 absorption 分配,分摊,吸收 absorption account 分摊账户,计价账户 absorption costing 分摊成本法,吸收成本法
absorption pricing 分摊法定价 absorption rate 分配率,分摊率,吸收率
abstract of account 账户概要,账户摘要 abstract of posting 过账分录表 abstract of title
产权证明,产权说明书
abstracts 概要,摘要
accelerated debt maturity
提前还债期限 accelerating premium 累进奖金
acceptability test 可接受性测试 acceptable audit risk
可接受审计风险 acceptable quality level
可接受质量水平 acceptance 承兑,认付 acceptance payable
应付承兑票据 acceptance agreement 承兑契约 acceptance and guarantee 承诺与保证
acceptance bank 承兑银行 acceptance by intervention
参与承兑,参加承兑 acceptance certificate 验收证明
acceptance charge 承兑费
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acceptance commission
承兑手续费,承兑佣金
acceptance condition 承兑条件
acceptance credit 承兑信用 acceptance declaration 承兑申报单 acceptance fee 承兑手续费 acceptance for honour
代承兑,信用担保承兑
acceptance house 承兑银行,承兑所 acceptance in blank 空白承兑 acceptance inspection 验收
acceptance letter of credit
承兑信用证 acceptance line 银行承兑限额
acceptance market 票据市场,票据贴现
市场
acceptance maturity
承兑票据到期日 acceptance maturity record 承兑汇票到期记录 acceptance of engagement 接受委托
acceptance period 承付期
acceptance receivable 应收承兑票据
acceptance register 承兑票据登记簿 acceptance testing 验收测试,验收检查 accepted bill 已承兑汇票 accepted bond 已承兑债券 accepted draft 已承兑汇票 accepting bank 承兑银行
accepting house 承兑机构,承兑银行 accepting rate of exchange 外汇承兑率 acceptor
承兑人[银行],接受人[契约] access 存取
access capability 存取能力
access control 存取控制 access control verification 存取控制验证 access cycle 存取周期
access routine 存取程序 access value 存取值 accession 财产自然增益 accession tax 财产增益税 accessor 存取器
accessory contract 附带合同,附带合约 accessory product 副产品
accessory risk 附加险
accident and health plan 意外和健康保障计划
accident death benefit
意外死亡赔偿金,工伤死亡抚恤金
accident insurance 意外事故险,意外险 accommodating bank 通融银行
accommodation allowance 住宿津贴
accommodation bill 通融票据
accommodation draft
通融汇票
accommodation endorsement 通融背书
accommodation endorser
通融票据背书人 accommodation kite
空头支票,欠单 accommodation note
通融票据
accommodation parties
通融票据关系人 accommodation purchase 优惠采购
accommodation risk 通融险
accommodator 资金融通者,贷款人 accord and satisfaction
和解和清偿,应允和清偿 account
账户,会计科目 account analysis 账户分析
account analysis approach 账户分析法
account balance 账户余额 account chart 会计科目表 account
classification 账户分类 account closing method 账结法 account closing procedure
结账程序,结账手续 account code
账户编号,会计科目编号
account days 放账日期
account distribution 账户分配 account due 到期账款
account executive 客户主管
account flow chart 账户流程图 account form 账户格式,账户式 account form balance sheet 账户式资产负债表 account in arrear 积欠账目
account in dispute 有争议账目
account in transit 未达账项,在途账 account in trust 信托账户 account note
会计科目单,账目单 account number 账号,账户编号
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国库账
account paid 付讫 account payable master file
应付账款主档案 account payee 收款人账户
account receivable programme 收账程序
account sales
承销清单,销售清单 account settled 结算,已结清账目 account title
会计科目,账户名称 account transfer 转账科目 account transfer memo
转账通知单 accountability 经管责任,问责性 accountability approach
经管责任观,受托责任观
accountability unit 责任单位
accountancy 会计学,会计业务 accountancy service
会计事务,会计服务 accountant
会计人员,会计师 accountant general 总会计师,会计长 accountant in charge
会计主管,主办会计 accountant's certificate 会计师证明书 accountant's fee 会计师费 accountant's handbook 会计师手册
accountant's report 会计师报告 accountant's responsibility 会计师职责 accounting 会计
accounting activity 会计工作,会计业务 accounting accounting affairs 会计事务 accounting alternatives 备选会计方法 accounting approach 会计方法
accounting archives 会计档案 accounting assumption 会计假设
accounting base 会计基础
accounting based on shift 分班核算
accounting based on task
单项任务核算 accounting beta 会计贝他系数,会计β系数
accounting book 会计账簿,会计账册 accounting by counter 柜组核算
accounting centre changes 会计变更
accounting check 会计检查,会计稽核,会计校验
accounting choice 会计选择
accounting clerk 记账员,会计员 accounting code 会计法规,会计条例 accounting concept 会计概念,会计观念 accounting consultancy 会计咨询
accounting control 会计控制,会计管理 accounting convention 会计惯例
accounting cost 会计成本,会计费用 accounting criteria 会计标准
accounting cycle 会计循环
accounting data 会计资料
accounting decision department
会计部,会计处,会计科
accounting disclosure
会计披露,会计揭示 accounting display board
核算牌,核算板
accounting division 会计部门
accounting doctrine 会计学说,会计信条 accounting document
会计凭证,会计文件 accounting element 会计要素
accounting entity 会计实体,会计主体,会计单位
accounting entry 会计分录 accounting equation 会计等式
accounting error 会计差错 accounting estimate 会计职业道德,会计专业道德
accounting event 会计事项 accounting evidence 会计凭证 accounting evolution
会计演进,会计演变 accounting expertise 会计专长
accounting field 会计界,会计领域 accounting file 会计档案
accounting firm 会计师事务所,会计公司
accounting for income tax 所得税会计 accounting for inventory 存货会计
accounting for joint venture
合资企业会计,合营会计
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合并会计
accounting formula 会计公式
accounting function 会计职能,会计功能 accounting glossary 会计词汇
accounting graph 会计图表,核算图表 accounting guidelines
会计指南,会计指引 accounting historiography 会计学史,会计史 accounting income 会计收益,账面收益 accounting indices 会计指标,核算指标 accounting information
会计信息,会计资讯 accounting item 账项,账目 accounting language 会计语言
accounting law 会计法 accounting
accounting literature
会计文献,会计学文献
accounting loss 会计损失
accounting manual 会计手册,会计工作守则
accounting measurement 会计计量 accounting mechanism 会计机制
accounting method 会计方法
accounting model 会计模式 accounting objective 会计目标
accounting officer 会计主任,会计主管 accounting organisation 会计组织
accounting period 会计期间,会计报告期 会计人员 accounting philosophy 会计哲学
accounting policy 会计政策
accounting policy change
会计政策变更 accounting postulate
会计假设,会计假定 accounting practice 会计实务,会计惯例,会计师事务所 accounting principles
会计原则,会计原理 accounting procedure 会计程序
accounting process 会计处理程序,会计过程
accounting profession
会计职业,会计专业,会计行业
accounting profit 会计利润 记账程序
accounting rate of return
会计报酬率
accounting ratio 会计比率,财务比率 accounting record 会计记录,会计簿籍 accounting reference date 会计参照日 accounting
reference period 会计参照期间 accounting reform 会计改革 accounting regulation
会计法规,会计规范 accounting report 会计报告,会计报表 accounting representation 会计反映 accounting responsibility 会计责任
accounting routine 会计程序
accounting rule 会计服务 accounting software 会计软件 accounting
software package 会计软件包 accounting staff 会计工作人员 accounting statement 会计报表 accounting supervision 会计监督
accounting system 会计制度,会计系统 accounting technique 会计技术
accounting tems 会计术语 accounting terminology
会计名词,会计术语 accounting theory 会计理论 accounting thoughts 会计思想 会计处理
accounting trend 会计趋势,会计动态 accounting unit 会计单位,账务处理单位
accounting valuation
会计计价,会计估价 accounting voucher 记账凭证
accounting work 会计业务,会计工作 accounting year 会计年度
accounts payable 应付账款
accounts payable ledger
应付账款总账,应付账款分类账
accounts payable period
应付账款期
accounts payable register
应付账款登记簿 accounts prepaid 预付账款,预付货款 accounts receivable
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应收账款
accounts receivable ledger
应收账款总账,应收账款分类账
accounts receivable period
应收账款期
accounts receivable turnover
应收账款周转率 accreditation 评审
accredited party 授信买方 accreditee
信用证接受人,信用证受益人
accrediting party 信用证开立方 accreditor 信用证申请人
accretion of capital 资本增值
accrual accounting 权责发生制会计,应计制会计
accrual accounting model
应计会计模式 accrual basis
权责发生制,应计制
accrual concept 权责发生概念,应计概念
accrual date
应收应付日期,应计日期 accruals 应计项目
accrued asset 应计资产
accrued basic wage 应计基本工资 accrued bonus 应计奖金 accrued depreciation 应计折旧
accrued dividend 应计股利
accrued expense 应计费用
accrued income 应计收益 accrued interest payable
应计未付利息 accrued interest receivable 应计未收利息 accrued item 应计项目
accrued liability 应计负债 accrued loss 应计损失
accrued payable 应计未付款项 accrued payroll 应计未付工资
accrued pension cost
应计养老金成本 accrued profit 应计利润 accrued receivables 应计未收款项 accrued rent 应计租金
accrued revenue 应计收入 accrued tax
应计税款,应付税款 accrued wage 应计未付工资 accumuated dividend 累计股利 accumulated amortisation
累计摊销,累积摊销 accumulated apportionment 累计分配,累积分配
accumulated cost 累计成本,累积成本 accumulated deficit 累计亏损,累积亏损 accumulated depletion
累计折耗,累积折耗 accumulated depreciation
累计折旧;累积折旧 accumulated earnings 累计收益
accumulated error 累计误差
accumulated fund 累积基金 accumulated income 累计收益
accumulated profit 累计利润
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篇三：会计英汉词典--非常实用
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44 Abacus 《算盘》杂志 abacus 算盘 Abandonment 废弃,报废;委付 abandonment value 废弃价值 abatement ①减免②冲销 ability to service debt 偿债能力 abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount 绝对数,绝对金额 absolute endorsement 绝对背书 absolute insolvency 绝对无力偿付 absolute priority 绝对优先求偿权 absolute value 绝对值 absorb 摊配,转并 absorption account 摊配账户,转并账户 absorption costing 摊配成本计算法 abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目 ACCA 特许公认会计师公会 accelerated cost recovery system 加速成本收回制度 accelerated depreciation method 加速折旧法,快速折旧法 acceleration clause 加速偿付条款,提前偿付条款 acceptance ①承兑②已承兑票据③验收 acceptance bill 承兑票据 acceptance register 承兑票据登记簿 acceptance sampling 验收抽样 access time 存取时间 accommodation 融通 accommodation bill 融通票据 accommodation endorsement 融通背书 account ①账户,会计科目②账簿,报表③账目,账项④记账 accountability 经营责任,会计责任 accountability unit 责任单位 Accountancy 《会计》杂志 accountancy 会计 accountant 会计员,会计师 accountant general 会计主任,总会计 accounting in charge 主管会计师 accountant,s legal liability 会计师的法律责任 accountant,s report 会计师报告
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88 account form 账户式,账式 accounting ①会计②会计学 accounting assumption 会计假定,会计假设 accounting basis 会计基准,会计基本方法 accounting changes 会计变更 accounting concept 会计概念 accounting control 会计控制 accounting convention 会计常规,会计惯例 accounting corporation 会计公司 accounting cycle 会计循环 accounting data 会计数据 accounting doctrine 会计信条 accounting document 会计凭证 accounting elements 会计要素 accounting entity 会计主体,会计个体 accounting entry 会计分录 accounting equation 会计等式 accounting event 会计事项 accounting exposure 会计暴露,会计暴露风险 accounting firm 会计事务所 Accounting Hall of Fame 会计名人堂 accounting harmonization 会计协调化 accounting identity 会计恒等式 accounting income 会计收益 accounting information 会计信息 accounting information system 会计信息系统 accounting internationalization 会计国际化 accounting journals 会计杂志 accounting legislation 会计法规 accounting manual 会计手册 accounting objective 会计目标 accounting period 会计期 accounting policies 会计政策 accounting postulate 会计假设 accounting practice 会计实务 accounting principle 会计原则 Accounting Principle Board 会计原则委员会 accounting procedures 会计程序 accounting profession 会计职业,会计专业 accounting rate of return 会计收益率 accounting records 会计记录,会计簿籍 Accounting Review 《会计评论》 accounting rules 会计规则
89 Accounting Series Release 《会计公告文件》
90 accounting service 会计服务
91 accounting software 会计软件
92 accounting standard 会计标准,会计准则
93 accounting standardization 会计标准化
94 Accounting Standards Board 会计准则委员会(英) 95 Accounting Standards Committee 会计准则委员会(英) 96 accounting system ①会计制度②会计系统
97 accounting technique 会计技术
98 accounting theory 会计理论
99 accounting transaction 会计业务,会计账务
100 Accounting Trend and Techniques 《会计趋势和会计技术》 101 accounting unit 会计单位
102 accounting valuation 会计计价
103 accounting year 会计年度
104 accounts 会计账簿,会计报表
105 account sales 承销清单,承销报告单
106 accounts payable 应付账款
107 accounts receivable 应收账款
108 accounts receivable aging schedule 应收账款账龄分析表 109 accounts receivable assigned 已转让应收账款
110 accounts receivable collection period 应收账款收款期 111 accounts receivable discounted 已贴现应收账款
112 accounts receivable financing 应收账款筹资,应收账款融资 113 accounts receivable management 应收账款管理
114 accounts receivable turnover 应收账款周转率,应收账款周转次数 115 accretion 增殖
116 accrual basis accounting 应计制会计,权责发生制会计 117 accrued asset 应计资产
118 accrued expense 应计费用
119 accrued liability 应计负债
120 accrued revenue 应计收入
121 accumulated depreciation 累计折旧
122 accumulated dividend 累计股利
123 accumulated earnings tax 累积盈余税,累积收益税 124 accumulation 累积,累计
125 acid test ratio 酸性试验比率
126 acquired company 被盘购公司,被兼并公司
127 acquisition 购置,盘购
128 acquisition accounting 盘购会计
129 acquisition cost 购置成本
130 acquisition decision 购置决策
131 acquisition excess 盘购超支
132 acquisition surplus 盘购盈余
133 across-the-board 全面调整
134 ACT 预交公司税
135 act 法案,法规
136 action 起诉,诉讼
137 active account 活动账户
138 active assets 活动资产
139 activity 业务活动,作业
140 activity account 作业账户
141 activity accounting 作业会计
142 activity ratio 业务活动比率
143 activity variance 业务活动量差异
144 act of bankruptcy 破产法
145 act of company 公司法
146 act of God 天灾,不可抗力
147 actual capital 实际资本
148 actual value 实际价值
149 actual wage 实际工资
150 added value 增值
151 added value statement 增值表
152 added value tax 增值税
153 addition 增置,扩建
154 additional depreciation 附加折旧,补提折旧
155 additional paid-in capital 附加实缴资本
156 additional tax 附加税
157 adequate disclosure 充分披露
158 adjunct account 附加账户
159 adjustable-rate bond 可调整利率债券
160 adjusted gross income 调整后收益总额,调整后所得总额 161 adjusted trial balance 调整后试算表
162 adjusting entry 调整分录
163 adjustment 调整
164 adjustment account 调整账户
165 adjustment bond 调整债券
166 administrative accounting 行政管理会计
167 administrative budget 行政管理预算
168 administrative expense 行政管理费用
169 ADR 资产折旧年限幅度
170 ad valorem tax 从价税
171 advance 预付款,垫付款
172 advance corporation tax 预交公司税
173 advances from customers 预收客户款
174 advance to suppliers 预付货款
175 adventure 投机经营,短期经营
176 adverse opinion 反面意见,否定意见
177 adverse variance 不利差异,逆差
178 advisory services 咨询服务
179 affiliated company 联营公司
180 affiliation 联营
181 after closing trial balance 结账后试算表
182 after cost 售后成本
183 after date 出票后兑付
184 after sight 见票后兑付
185 after-tax 税后
186 AGA 政府会计师联合会
187 age 寿命,账龄,资产使用年限
188 age allowance 年龄减免
189 age analysis 账龄分析
190 agency 代理,代理关系
191 agency commission 代理佣金
192 agency fund 代管基金
193 agenda 议事日程,备忘录
194 agent 代理商,代理人
195 aggregate balance sheet 合并资产负债表
196 aggregate income statement 合并损益表
197 AGI 调整后收益总额,调整后所得总额
198 aging of accounts receivable 应收账款账龄分析
199 aging schedule 账龄表
200 agio 贴水,折价
201 agiotage 汇兑业务,兑换业务
202 AGM 年度股东大会
203 agreement 协议
204 agreement of partnership 合伙协议
205 AICPA 美国注册公共会计师协会
206 AIS 会计信息系统
207 all capital earnings rate 资本总额收益率
208 all-inclusive income concept 总括收益概念
209 allocation 分摊,分配
210 allocation criteria 分配标准
211 allotment ①分配,拨付②分配数,拨付数
212 allowance ①备抵②折让③津贴
213 allowance for bad debts 呆账备抵
214 allowance for depreciation 折旧备抵账户
215 allowance method 备抵法
216 all-purpose financial statement 通用财务报表,通用会计报表 217 alpha risk 阿尔法风险,第一种审计风险
218 altered check 涂改支票
219 alternative accounting methods 可选择性会计方法 220 alternative proposals 替代方案,备选方案