财务英语词典财务术语中英文对照.docx

The document was prepared on January 2, 2021
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