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redlamp 2004-08-13 01:36 西方会计英汉词汇 accelerated depriciation methods 加速折旧法 acceptance 承兑 accommodate 通融、调节 account 帐、帐户 account balanced 帐户结平 account classification 帐户分类 account code 帐户编码 account form of balance sheet 帐户式资产负债表 account in transit 未达帐、在途帐 account number 帐号、帐号编码 account title 帐户名称、会计科目 accountability 会计责任、经营责任 accountant 会计员；会计师 accounting 会计；会计学 accounting alternatives 备选会计方法 accounting assumption 会计假定 accounting cycle 会计循环 accounting data 会计数据；会计资料 accounting documents 会计凭证 accounting entity 会计主体 accounting entry 会计分录 accounting equation 会计等式 accounting event 会计事项 accounting firm 会计师事务所 accounting for inflation 通货膨胀会计 accounting for inventory 存货会计 accounting formula 会计公式 accounting income 会计帐面收益 accounting information 会计信息；会计资料 accounting item 帐项；帐目 accounting mechanism 会计机构；会计机制 accounting organization 会计组织 accounting period 会计期间 accounting practice 会计实务 p1 accounting principle 会计原理；会计原则 accounting procedures 会计方法；会计程序 accounting profession 会计职业；会计行业 accounting rate of return 帐面报酬率 accounting record 会计记录；帐簿 accounting statement 会计报表 accounting system 会计制度 accounting treatment 会计处理 accounting unit 会计单位；计帐单位 accounting year 会计年度 accounts code list 会计科目编码表 accounts payable 应付帐款 accounts payable subsidiary ledger 应付帐款明细帐 accounts receivable 应收帐款 accounts receivable aging schedule 应收帐款帐龄分析表 accounts receivable collection 应收帐款收帐期 accounts receivable discounted 应收帐款贴现 accrual accounting 权责发生制会计 accruals 应计项目 accrued 应计的 accrued assets 应计资产；应收未收款项 accrued depriciation 应计折旧 accrued expense 应计费用 accrued income 应计收益 accrued items 应计项目 accrued liabilities 应计负债 accrued payroll 应计工薪 accrued revenue 应计收入 accumulated depriciation 累计折旧 acquisition 取得，获得；购置 acquisition cost 购置成本 additional cost 追加成本 additional paid-in capital 追加资本；资本公积 additions 增置；增建；扩充 additions to plant and equipment 增设厂房设备 adjusted trial balance 调整后试算表 adjusting entries 调整分录 adjustment 调整；调整事项 administrative expense 管理费用 administrative intervention 行政干预 advance 预付款；垫款 advance collections 预收款项 advance payments 预付款 advance receipts 预收帐 advance from customers 预收帐款；预收客户款 advertising expenses 广告费 affiliated corporation 联营公司 affiliation 联营 aggregate 总额，总计 aging accounts receivable 应收帐款帐龄分析表 aging schedule 帐龄分析表 all-inclusive income concept 收益的综括性概念 all-inclusive income statement 总括收益表 allocate 分配；分摊 allocated cost 已分摊的成本 allocation 分配；分摊 allowance 备抵；折让；津贴 allowance fo reduction of inventory to market 备抵存货跌价 allowance methods 备抵法 all purpose financial statement 通用财务报表 alternatives methods 备选方法 alternatives 可供选择的方法 amortization 摊销 amortization charge 摊销费用 To be continued...

redlamp 2004-08-13 01:37 amortization of bond discount 债券折价摊销 amortization of bond premium 债券溢价摊销 amortized cost 已摊销成本 amount brought forward 承上期结转额；承前页结转额 amount carried forward 转下期金额；转次页金额 amount due 到期金额 amount in figures 小写金额 amount in words 大写金额 analysis of financial statement 财务报表分析 analysis of retained earnings 留存收益分析 annual 年度的；每年的 annual closing 年度结帐 annual rate 年利率 annual revenue 年度收入 annuity 年金 appear 列示，列入，登入 applied cost 已分配成本 applied expense 已分摊费用 apportionment 分配；分派；分摊 appraisal 估价；鉴定 appraisal company 估价公司 appraisal plant assets 厂房资产的估价 appraised value 评估价值 appraise 评估；鉴定 appreciation 增值 appropriate 适当的；拨（款），拨用 appropriated retained earnings 拨定留存收益；指定用途的留存收益 appropriation 拨款；拨用 arrears 拖欠；积欠；尾数 article 商品；项目；条款；章程 articles of corporation 公司章程 artificial person 法人

redlamp 2004-08-13 01:37 as of 在……时;到……为止 assemble 装配 assemble line 装配线 asset 资产 asset appraisals 资产评估价 asset accounts 资产帐户 assign 分配 assume 假设;承担 assumption 假设;承担;假定 at cost 按成本 at a discount 按折价 at a premium 按溢价 at market 按市价 at par 按票面价值;平价 auditing 审计 authorization 授权;许可,核准,批准 authorize 授权;许可,核准,批准 authorized capital 额定资本;核定资本 authorized capital stock 额定股本;核定股本 available 可采用的;可用的 available cash 可用现金 average cost method 平均成本法

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