2024年4月16日发(作者：手机怎么压缩照片大小kb)

财务英语词典_财务术语中英文对照

A:

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收支撮要簿

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承竞票据登记簿

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 帐簿(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会计簿册

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 dividends 未发

累积股利Accumulated profits 滚存利益；累积利益Accumulated

surplus 滚存盈馀；累积盈馀

Accumulation 累积

Accumulation of discount 折价的累积

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