加速成本收回制度

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"
accounting internationalization 会计国际化
Accounting Standards Committee 会计准则委员会(英)
Accounting Trend and Techniques 《会计趋势和会计技术》
accounts receivable aging schedule 应收账款账龄分析表
accounts receivable collection period 应收账款收款期
accounts receivable discounted 已贴现应收账款
accounts receivable management 应收账款管理
all-purpose financial statement "通用财务报表,通用会计报表"
alternative accounting methods 可选择性会计方法
American Accounting Association 美国会计学会
American Institute of Certified Public Accountants "美国注册会计师协会,美国注册公共会计师协会"
annuity method of depreciation 年金折旧法
appropriated retained earnings "已拨定留存收益,已指定用途留存收益"
assignment of accounts receivable 应收账款转让
Association of Government Accounting 政府会计师协会
average payment period (of accounts payable) 应付账款平均付款期
Beginners All-purpose Symbolic Instruction Code "基础语言,初学者通用符号指令语言"
British Accounting Association 英国会计学会
cash-flow to capital-expenditure ratio 现金流量对资本支出比率
certainty equivalent coefficient 确定等值系数
certificate of capital verification 验资证明书
certified information system auditor 注册信息系统审计师
certified management accountant 注册管理会计师
chairman of the board of director 董事长
charge and discharge statement 信托财产(或遗产)收支报表
"classification of stockholders, equity " 股东产权分类
Common Business Oriented Language 普通商业语言
compilation of financial statement "编辑财务报表,编辑会计报表"
complex information processing 复杂信息处理
compound interest method of depreciation 复利折旧法
computer-aided financial management 电子计算机辅助财务管理
conglomerate financial statement "集团公司财务报表,集团公司会计报表"
consolidated financial statement "合并财务报表,合并会计报表"
constant purchase power accounting 不变购买力会计
construction contract accounting 建筑合同会计
Consultative Committee of Accounting Bodies 会计团体协商委员会
Continental European accounting 欧洲大陆会计
continuing professional education "专业进修教育,专业连续教育"
contributed capital in excess of par value 实缴股本的股票溢价
contribution approach to pricing 贡献毛利法定价
contribution margin income statement 贡献毛利损益表
"cost or market, whichever is lower " 成本与市价孰低法
days purchases in accounts payable 应付账款占用天数
days sales in accounts receivable 应收账款收款天数
decision making under certainty

在确定情况下制定决策
decision making under uncertainty 在不确定情况下制定决策
declining-balance method (of depreciation) 余额递减折旧法
divisional contribution margin income statement 分部贡献毛利损益表
divisional performance evaluation 分部业绩评价
double-declining-balance method of depreciation 双倍余额递减折旧法
earnings before interest and tax 支付利息和税款前收益
electronic financial calculator 电子财务计算器
electronic funds transfer system 电子资金转账系统
elements of financial statement 财务报表要素、会计报表要素
Employee Retirement Income Security Act 退休职工收入保障法
equity capital to total debit ratio 产权资本对债务总额比率
evaluation of internal control 内部控制评价
excess earnings accumulation tax 超额累积收益税
executive stock acquisition plan 高级管理人员股票购买计划
Federal Deposit Insurance Corporation 联邦存款保险公司
Federal Insurance Contribution Act Tax 联邦社会保险税
financial capital maintenance concept 财务资本维护概念
Financial Executives Institute 高级财务管理人员协会
Financial Times Ordinary Share Index 《金融时报》普通股股票指数
fixed-assets to equity-capital ratio 固定资产对产权资本比率
fixed overhead spending variance 固定间接费用开支差异
fixed overhead volume variance 固定间接费用业务量差异
Foreign Credit Insurance Association 国外信用保险协会
foreign currency translation risk 外币折算风险
foreign exchange risk management 外汇风险管理
fully diluted earnings per share 完全稀释的每股收益
future value interest factor table "未来值利息系数表,终值利息系数表"
General Agreement on Tariffs and Trade 关税与贸易总协定
general and administrative expense 一般管理费用
generally accepted accounting principles 公认会计原则
generally accepted auditing standards 公认审计准则
general meeting of stockholders 股东大会
general price level accounting 一般物价水平会计
general purpose financial statement "通用财务报表,通用会计报表"
Governmental Accounting Standards Board 政府会计准则委员会
income before interest and tax 支付利息和税款前收益
income from continuing operations 连续经营部门营业收益
income from discontinued operations 停业部门营业收益
installment method( of revenue recognition) 分期付款法(确认营业收入)
Institute of Certified Financial Planners 注册财务计划师协会
institute of certified public accountants 注册公共会计师协会
Institute of Chartered Accountants in England and Wales 苏格兰和威尔士特许会计师协会
Institute of Chartered Financial Analysts 注册财务计划师协会
Institute of Internal Auditors 内部审计师协会
Institute of Management Accounting 管

理会计协会
internal control questionnaire 内部控制调查表
International Accounting Standard 《国际会计准则》
International Accounting Standard Committee 国际会计准则委员会
International Auditing Guidelines 《国际审计指南》
International Auditing Practices Committee 国际审计实务委员会
International Auditing Standard 《国际审计准则》
International Bank for Reconstruction and Development 国际复兴开发银行
international consortium of bank "国际财团,国际银团"
international depositary receipt 国际证券存单
International Development Association 国际开发协会
International Federation of Accountants 国际会计师联合会
International Financial Corporation 国际金融公司
internationalization of accounting 会计国际化
international money management 国际货币管理
inventory holding gain or loss 存货置存损益
judgment payable (or receivable) 判定应付(应收)款项
liability to total assets ratio 负债对资产总额比率
London International Financial Futures Exchange 伦敦国际金融期货交易所
loss carryback and carryforward 亏损移前和移后扣减
maintenance of operating capacity 营业能力维护
maintenance of physical capital 实物资本维护
"management,s discussion and analysis of earnings " 企业管理人员对收益的阐述和分析
marginal revenue equals marginal cost 边际收入等于边际成本
marketability security management 有价证券管理
master of business administration 企业管理硕士学位
minimum required rate of return 最低期望收益率
money capital maintenance concept 货币资本维护概念
"Moody,s Investors Service, Inc. " 穆迪投资服务公司
moving average inventory method 移动平均存货法
multinational corporation (company) "多国公司,跨国公司"
multinational corporation accounting "多国公司会计,跨国公司会计"
multinational corporation finance 跨国公司财务
multiple discriminant analysis 多变量判别分析法
multiple-step income statement 多步式损益表
National Association of Accountants 全国会计师协会
National Association of Securities Dealers 全国证券商协会
National Automated Accounting Research System 全国自动化会计研究系统
net income to total assets ratio 净收益对资产总额比率
new plant and equipment expenditures 新厂房和机器设备支出
New York Stock Exchange Common Stock Index 纽约股票交易所普通股股票指数
nonappropriated retained earnings "未分配留存收益,未指定用途留存收益"
number of days sales in inventory 存货销售天数
objectives of financial statement 会计报表目标
operating capacity maintenance concept 营业能力维护概念
optimal(optimum) capital structure 最优资本结构
parent company financial statement 母公司会计报表
percentage of completion method 完工百分率法
periodic

ity concept( of accounting) 会计期概念
personal financial planning software 个人财务计划编制软件
physical capital maintenance concept 实物资本维护概念
pooling of interests method( of combination) "联营法,股权联营法"
"Prentice-Hall,s Information Network " 普伦蒂斯?霍尔信息网络
price-level adjusted statement 按物价水平调整的报表
production method of depreciation 产量折旧法
production method of revenue recognition 产量法(确认收入)
program evaluation and review technique "计划评审法,网络计划法"
purchase method( of combination) "购置法,盘购法"
qualitative characteristics( of accounting information) 会计信息的质量特征
questionnaire on internal control 内部控制调查表
realization and liquidation statement 变产清算表
reducing-balance method( of depreciation) 余额递减折旧法
replacement cost method( of depreciation) 重置成本折旧法
restatement (of financial statement) "重编财务报表,重编会计报表"
sales basis (of revenue recognition) 销售基准确认收入
Securities and Exchange Commission 证券交易管理委员会
Securities and Investment Board 证券和投资管理委员会
selling and administrative expense 销售和管理费用
sell-or-process-further decision 销售或继续加工决策
sinking fund method (of depreciation) 偿债基金折旧法
social responsibility accounting 社会责任会计
source and application of fund statement 资金来源和支用表
special purpose financial statement "专用财会报表,专用会计报表"
specific identification method 个别鉴别法
specific separate entity postulate 特定独立个体假设
standardization of accounting terms 会计名词的标准化
statement of cash receipts and disbursement 现金收支表
statement of financial position (or condition) 财务状况表
statement of realization and liquidation 变现和清偿表
statement of retained earnings 留存盈余表、留存收益表
"statement of stockholders, equity " 股东产权表
Statements of Financial Accounting Concepts 《财务会计概念公报》
Statements of Financial Accounting Standards 《财务会计准则公报》
Statements of International Accounting Standards 《国际会计准则公报》
Statements of Standard Accounting Practice 《标准会计实务公报》
Statements on Auditing Standards 《审计准则公报》
stock exchange automated quotations 股票交易所自动行情表
straight-line method (of depreciation) 直线折旧法
sum-of-the-years digits method (of depreciation) 年限总额折旧法
ten commandments of speculation 投机十诫
time-value of money calculator 资金时间价值计算器
traditional financial management 传统财务管理
translation (of foreign currency) 外币折算
"2/10, n/30 (two/ten, net/thirty)" "10天内付款2%折扣,30天付款无折扣"
unappropriated retained earn

ings 未指定用途留存收益
uncollectible accounts (receivable) "呆账,坏账"
unrealized holding gain or loss 未实现资产置存损益
weighted average contribution margin 加权平均单位贡献毛利
weighted average cost of capital 加权平均资本成本
weighted average inventory method 加权平均存货法
AAA 美国会计学会
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
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
"accountant,s responsibility " 会计师职责
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 journals 会计杂志
accounting legislation 会计法规
acc

ounting 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
Accounting Series Release 《会计公告文件》
accounting service 会计服务
accounting software 会计软件
accounting standard "会计标准,会计准则"
accounting standardization 会计标准化
Accounting Standards Board 会计准则委员会(英)
accounting system ①会计制度②会计系统
accounting technique 会计技术
accounting theory 会计理论
accounting transaction "会计业务,会计账务"
accounting unit 会计单位
accounting valuation 会计计价
accounting year 会计年度
accounts "会计账簿,会计报表"
account sales "承销清单,承销报告单"
accounts payable 应付账款
accounts receivable 应收账款
accounts receivable assigned 已转让应收账款
accounts receivable financing "应收账款筹资,应收账款融资"
accounts receivable turnover "应收账款周转率,应收账款周转次数"
accretion 增殖
accrual basis accounting "应计制会计,权责发生制会计"
accrued asset 应计资产
accrued expense 应计费用
accrued liability 应计负债
accrued revenue 应计收入
accumulated depreciation 累计折旧
accumulated dividend 累计股利
accumulated earnings tax "累积盈余税,累积收益税"
accumulation "累积,累计"
acid test ratio 酸性试验比率
acquired company "被盘购公司,被兼并公司"
acquisition "购置,盘购"
acquisition accounting 盘购会计
acquisition cost 购置成本
acquisition decision 购置决策
acquisition excess 盘购超支
acquisition surplus 盘购盈余
across-the-board 全面调整
ACT 预交公司税
act "法案,法规"
action "起诉,诉讼"
active account 活动账户
active assets 活动资产
activity "业务活动,作业"
activity account 作业账户
activity accounting 作业会计
activity ratio 业务活动比率
activity variance 业务活动量差异
act of bankruptcy 破产法
act of company 公司法
act of God "天灾,不可抗力"
actual capital 实际资本
actual value 实际价值
actual wage 实际工资
added value 增值
added value statement 增值表
added value tax 增值税
addition "增置,扩建"
additional depreciation "附加折旧,补提折旧"
additional paid-in capital 附加实缴资本
additional tax 附加税
adequate disclosure 充分披露
adjunct account 附加账户
adjustable-rate bond 可调整利率债券
adjusted gross inco

me "调整后收益总额,调整后所得总额"
adjusted trial balance 调整后试算表
adjusting entry 调整分录
adjustment 调整
adjustment account 调整账户
adjustment bond 调整债券
administrative accounting 行政管理会计
administrative budget 行政管理预算
administrative expense 行政管理费用
ADR 资产折旧年限幅度
ad valorem tax 从价税
advance "预付款,垫付款"
advance corporation tax 预交公司税
advances from customers 预收客户款
advance to suppliers 预付货款
adventure "投机经营,短期经营"
adverse opinion "反面意见,否定意见"
adverse variance "不利差异,逆差"
advisory services 咨询服务
affiliated company 联营公司
affiliation 联营
after closing trial balance 结账后试算表
after cost 售后成本
after date 出票后兑付
after sight 见票后兑付
after-tax 税后
AGA 政府会计师联合会
age "寿命,账龄,资产使用年限"
age allowance 年龄减免
age analysis 账龄分析
agency "代理,代理关系"
agency commission 代理佣金
agency fund 代管基金
agenda "议事日程,备忘录"
agent "代理商,代理人"
aggregate balance sheet 合并资产负债表
aggregate income statement 合并损益表
AGI "调整后收益总额,调整后所得总额"
aging of accounts receivable 应收账款账龄分析
aging schedule 账龄表
agio "贴水,折价"
agiotage "汇兑业务,兑换业务"
AGM 年度股东大会
agreement 协议
agreement of partnership 合伙协议
AICPA 美国注册公共会计师协会
AIS 会计信息系统
all capital earnings rate 资本总额收益率
all-inclusive income concept 总括收益概念
allocation "分摊,分配"
allocation criteria 分配标准
allotment "①分配,拨付②分配数,拨付数"
allowance ①备抵②折让③津贴
allowance for bad debts 呆账备抵
allowance for depreciation 折旧备抵账户
allowance method 备抵法
alpha risk "阿尔法风险,第一种审计风险"
altered check 涂改支票
alternative proposals "替代方案,备选方案"
amalgamation 企业合并
American depository receipts "美国银行证券存单,美国银行证券托存收据"
American option 美式期权
American Stock Exchange 美国股票交易所
amortization ①摊销②摊还
amortized cost 摊余成本
amount "金额,合计"
amount differ 金额不符
amount due 到期金额
amount of 1 dollar 1元的本利和
analysis 分析
analyst 分析师
analytical review 分析性检查
annual audit 年度审计
annual closing 年度结账
annual general meeting 年度股东大会
annualize 按年折算
annualized net present value 折算年度净现值
annual report 年度报告
annuity 年金
annuity due 期初年金
annuity in advance 预付年金
annuity in arrears 迟付年金
antedate 填早日期
anticipation "预计,预列"
anti-dilution clause 防止

稀释条款
anti-pollution investment 消除污染投资
anti-profiteering tax 反暴利税
anti-tax avoidance 反避税
anti-trust legislation 反拖拉斯立法
A/P 应付账款
APB 会计原则委员会
APB Opinion 《会计原则委员会意见书》
Application "申请,申请书"
applied overhead 已分配间接费用
appraisal 估价
appraisal capital 评估资本
appraisal surplus 估价盈余
appraiser "估价员,估价师"
appreciation 增值
appropriation "拨款,指拨经费"
appropriation account ①拨款账户②留存收益分配账户
appropriation budget 拨款预算
approval "核定,审批"
approved account 核定账户
approved bond 核定债券
A/R 应收账款
arbitrage "套利,套汇"
arbitrage transaction "套利业务,套汇业务"
arbitration "仲裁,公断"
arithmetical error 算术误差
"arm,s-length price " "正常价格,公正价格"
"arm,s-length transaction " "一臂之隔交易,正常交易"
ARR 会计收益率
arrears "①拖欠,欠款②迟付"
arrestment 财产扣押
Authur Anderson & Co. "约瑟?安德森会计师事务所,安达信会计师事务所"
article "文件条文,合同条款"
articles of incorporation 公司章程
articles of partnership 合伙契约
articulate 环接
articulated concept 环接观念
artificial intelligence 人工智能
ASB 审计准则委员会
ASE 美国股票交易所
Asian Development Bank 亚洲开发银行
Asian dollar 亚洲美元
asking price "索价,卖方报价"
assessed value 估定价值
assessment "①估定,查定②特别税捐,特别摊派税捐"
asset 资产
asset cover "资产担保,资产保证"
asset depreciation range 资产折旧年限幅度
asset-liability view 资产-负债观念
asset quality 资产质量
asset retirement "资产退役,资产报废"
asset revaluation 资产重估价
asset stripping "资产剥离,资产拆卖"
asset structure 资产结构
asset turnover 资产周转率
asset valuation 资产计价
associated company "联属公司,附属公司"
assumed liability "承担债务,承付债务"
AT 税后
at cost 按成本
at par "按票面额,平价"
at sight "见票兑付,即期兑付"
attached account 被查封账户
attachment "扣押,查封"
attest "证明,验证"
attestation "证明书,鉴定书"
audit "审核,审计"
auditability 可审核性
audit committee 审计委员会
audit coverage 审计范围
audited financial statement "审定财务报表,审定会计报表"
audit evidence "审计证据,审计凭证"
Audit Guides 《审计指南》
auditing ①审计②审计学
auditing procedure 审计程序
auditing process 审计过程
auditing standard "审计标准,审计准则"
Auditing Standards Board 审计准则委员会
Auditor "审计员,审计师"
auditor general "审计主任,总审计"
"auditor,s legal liability " 审计师法律责任
"auditor,s opinion " 审计师意见书
"auditor,s report

" "审计师报告,查账报告"
audit program 审计工作计划
audit report 审计报告
audit risk 审计风险
audit sampling 审计抽样
audit software 审计软件
audit test 审计抽查
audit trail "审计脉络,审计线索"
audit working paper 审计工作底稿
authorized capital stock "核定股本,法定股本"
automated clearing house 自动票据交换所
automated teller machine 自动取款机
automatic transfer service 自动转账服务
available asset 可用资产
available inventory 可用存货
average balance 平均余额
average collection period 平均收款期
average cost 平均成本
average-cost method 平均成本法
average inventory "平均存货,平均库存"
average life "平均寿命,平均使用年限"
average rate of return 平均收益率
averages 股票价格平均指数
avoidable cost 可避免成本
back charge 欠费费用
back date "倒填日期,填早日期"
backed bill 背书票据
back-end load 后期负担
backer ①票据担保人②财务支持人
backlog depreciation 欠提折旧
back order 欠交订货
back pay 欠付工资
back tax 欠交税款
back-to-back credit 对开信用证
back-to-back loan 对销贷款
back wardation 倒价
backward integration 逆向合并
bad check 空头支票
bad debt "呆账,呆账账户"
bad debt account 呆账账户
bad debt expense 呆账费用
bad debt ratio 呆账比率
bad debt recovery 呆账收回
bailment "寄销,寄托"
bailout 抽资
bailout period 投资返还期
balance ①余额②平衡
balance budget 平衡预算
balance due 结欠余额
balance fund 平衡基金
balance of account 账户余额
balance of payment 国际收支差额
balance of retained earnings 留存收益余额
balance sheet 资产负债表
balance sheet account 资产负债表账户
balance sheet analysis 资产负债表分析
balance sheet audit 资产负债表审计
balance sheet date 结账日期
balance sheet ratio 资产负债表比率
balance sheet total 资产负债表总额
balloon payment 漂浮式付款
bank 银行
"bank(er,s) acceptance " "银行承兑,银行承兑汇票"
bank balance 银行存款余额
bankbook 存折
bank charge 银行手续费
bank checking account "银行支票账户,银行活期存款账户"
bank confirmation 银行证明信函
bank credit "银行信用,银行信贷"
bank custody 银行保险库
bank draft 银行汇票
banker ①银行家②银行
bank failure 银行倒闭
bank loan 银行贷款
bank overdraft 银行透支
bank reconciliation statement "银行对账单,银行存款调节表"
bank reference 银行征信信函
bank run 银行挤兑
bankruptcy 破产
bankruptcy act 破产法
bankruptcy cost 破产成本
bankruptcy court 破产法院
bankruptcy prediction 破产判断
Bankruptcy Reform Act of 1978 1978年破产改革法
bank transfer "银行汇兑业务,银行转账业务"
bargain "

①合同,谈判②廉价货"
bargain money 定金
bargain purchase option 承租人优先购置权
bargain renewed option 承租人优先续租权
bargain sale 廉价销售
barometers "经济晴雨表,经济指标"
barometers stock 晴雨表股票
barter 以货易货
barter transaction 易货业务
base 基数
base period 基期
base price 基价
base rate 基础利率
base stock 基础存量
BASIC 基础语言
basic earnings per share 每股基础收益
basis 基准
basis of accounting "会计基准,会计方法"
basis of taxation 计税基准
basis point 基点
basket purchase "整套采购,总价采购"
batch costing 分批成本计算法
batch processing "分批处理,分批数据处理"
B/D 过次页
B/E 汇票
BE analysis "损益分界分析,保本分析"
bear "①承担,负担②卖空者,空头"
bearer 持票人
bearer bond 不记名债券
bearer draft 不记名汇票
bear interest "附息,负担利息"
bear market "熊市,下跌行情"
bear squeeze 榨空头
beating the market 战胜股市
before-separation cost 分离前成本
before-tax income 税前收益
beginning balance 期初余额
beginning inventory 期初存货
bellwether security "领头证券,龙头证券"
below par 低于票面价值
below the line 线下项目
beneficial interest 受益人权益
beneficial owner 受益权人
beneficiary "受益人,受款人,受赔人"
benefit "①效益,利益②福利金,津贴"
benefit-cost analysis 效益成本分析
benefit-cost ratio 效益成本比率
benefit fund 福利基金
benefit in kind 实物福利
benefit system 职工福利制度
best-efforts agreement 证券尽力推销协议
beta coefficient 贝塔系数
beta risk "贝塔风险,第二种类型误差"
betterment "改造投资,改造工程投资"
B/F 余额承前
Bias "偏差,偏向性"
bid ①买价②投标
bid bond 投标保证金
bid price "①买方出价,买价②投标价格"
big bath 巨额冲销
Big Board 大证券交易所
Big Five 五大会计师事务所
bill "①汇票,票据②通知单,清单③账单,发货票"
billing "开发票,开账单"
billing clerk 开票员
bill of entry 报关单
bill of exchange 汇票
bill of lading "提货单,提单"
bill of materials 用料单
bill of sales "销货清单,卖据"
bills payable 应付票据
bills receivable 应收票据
B/L 提货单
black market 黑市
black money 黑钱
blank bill of lading 不记名提货单
blank check 空白支票
blank endorsement 不记名背书
blanket mortgage 总括抵押
blanket order 总括订货单
blanket price 总括价格
blind entry "失实分录,未加说明的分录"
blind purchase 盲目采购
blue-chip "蓝筹码股票,热门股票"
blue-sky laws "蓝天法,股票发行控制法"
board chairman 董事长
board minutes 董事会会议记录
board of directors 董事会
board of trade "同业公会,商会"
bond "①债

券②保证书,保证金③忠诚保证"
bond conversion 债券兑换
bond discount 债券折价
bonded goods 保税货物
bonded warehouse 保税仓库
bond financing 债券筹资
bondholder 债券持有人
bond indenture "债券信托契约,债券契约"
bonding company 忠诚担保公司
bond issue cost 债券发行成本
bond premium 债券溢价
bond rating 评定债券等级
bonds outstanding "流通在外债券,未偿付债券"
bonds payable 应付公司债券
bond yield 债券收益率
bonus "奖金,红利"
bonus issue 发行红利股
book ①账簿②账面的③记账
book audit 账簿审计
book balance 账面余额
book inventory "账面存货,账面盘存"
bookkeeper "簿记员,记账员"
bookkeeping "①簿记,记账②簿记学"
book of final entry 终结分录账簿
book of orginal entry 原始分录账簿
book profit "账面利润,账面盈利"
book rate of return 账面收益率
books of accounts 账簿
book value 账面价值
book value per share 每股账面价值
boot 补价
borrowing "借贷,借款"
borrowing power 借款能力
bottom line "损益表底线,最终财务成果"
B/R 应收票据
branch "分支机构,分店"
branch accounting "分支机构会计,分店会计"
branch current account "分支机构往来账户,分店往来账户"
branch ledger 分支机构分类账
brand name "牌号名称,商标名称"
breach of contract "违约,违反合同"
breach of trust 违反信托
breakdown "分解,按细目分类"
break-even analysis "损益分界分析,损益平衡分析"
break-even chart "损益分界图表,损益平衡图表"
break-even point "损益分界点,损益平衡点"
break-up value 拆卖价值
bribes and kickbacks 贿赂和回扣
bridging loan 过渡性贷款
broker 经纪人
brokerage 经纪人佣金
brought down "入次页,过次页"
brought forward 承前页
budget 预算
budgetary control 预算控制
budget decision 预算决策
bugeting 预算编制
budget management 预算管理
budget variance 预算差异
buffer stock "保险库存,缓冲存货"
bull "①买空②买空者,多头"
bullion "金银块,金银条"
bull market "牛市,涨市"
burden 间接费用
burden rate 间接费用率
business "①商业,工商业②企业③经营,营业"
business accounting 企业会计
business barometer 工商业指标
business combination 企业合并
business cycle "商业周期,商业循环"
business environment 企业环境
business failure 经营失败
business income "企业收益,营业收益"
business risk "经营风险,营业风险"
business segment 企业分部
business transaction "企业交易,营业业务"
business trust 企业经营信托
buy and hold decision 购入和持存决策
"buyer,s credit " 买方信贷
buying expense 进货费用
buyout "收购股权,收购控制股权"
buy over "收买,贿赂"
bylaws 公司章程细则
by-product 副

产品
CA 特许会计师
cable transfer 电汇
calculation 计算
calculator 计算器
calendar year 日历年度
call "①期前偿还,期前兑回②催交股款③买方期权"
callable bond 可提前兑回债券
callable preferred stock 可提前兑回优先股
call loan 活期拆放贷款
call option 股票购买期权
call premium 提前兑回溢价
call price 提前兑回价格
call provision 提前兑回条款
cancelable lease 可取消租约
cancelled check 注销支票
C & F 货价加运费
C & I 货价加保险费
capacity ①生产能力②偿债能力
capacity cost "生产能力成本,经营能力成本"
capacity to borrow 借款能力
capacity to contract "订约能力,订约资格"
capital "资本金,资本"
capital account 资本账户
capital addition 资本增置
capital allowance 资本减免
capital and liabilities ratio 资本负债比率
capital appreciation 资本升值
capital asset 资本性资产
capital asset pricing model 资本性资产计价模型
capital authorized "额定资本,法定资本"
capital budget 资本预算
capital cost 资本成本
capital deficit 资本亏绌
capital expenditure 资本支出
capital gain "资本利得,资本收益"
capital impairment 资本减损
capital intensive 资本密集
capital investment 资本投资
capital investment appraisal 资本投资评价
capitalization 资本化
capitalization of earnings 收益资本化
capitalization of interest 利息资本化
capitalized value 资本化价值
capital lease 资本租赁
capital leverage 资本杠杆作用
capital loss 资本损失
capital maintenance concept "资本保持概念,资本维护概念"
capital market 资本市场
capital market line 资本市场贝塔风险线
capital outlay 资本支出
capital-output ratio 资本产值比率
capital paid-in "实缴股本,投入股本"
capital rationing 资本分配
capital reorganization 资本改组
capital reserve 资本公积金
capital return "资本收益率,投资回收率"
capital stock 股本
capital stock outstanding "发行股本,流通在外股本"
capital stock premium 股本溢价
capital stock subscriptions 认购股本
capital structure 股本结构
capital structure decision 资本结构决策
capital surplus 资本盈余
capital turnover 资本周转率
capital verification "资本验证,验资"
CAPM 资本性资产计价模型
carried interest 附带权益
carry back "结转前期扣减,移前扣减"
carrying cost "置存成本,储存成本"
carrying value ①置存价值②抵押品价值
carry over "①结转下期扣减,移后扣减②结转库存,滚存量"
CASB 成本会计准则委员会
cash ①现金②兑现
cashability 变现能力
cash account 现金账户
cash asset 现金资产
cash audit 现金审计
cash basis accounting "现金收付制会计,收付实现制会计"
cash bonus 现金红利
cash brea

k-even analysis 现金损益分界分析
cash budget 现金预算
cash cow 现金母牛
cash deficit 现金亏绌
cash disbursement journal 现金支出日记账
cash discount 现金折扣
cash dividend 现金股利
cash equivalent 现金等价物
cash equivalent value 现金等值
cash flow ①现金流转②现金流量
cash flow statement "现金流转表,现金流量表"
cash-flow to total-debt ratio 现金流量对负债总额比率
cash forecast 现金预测
cashier 出纳员
"cashier,s check " 银行本票
cash in transit 在途现金
cash journal 现金日记账
cash on delivery 货到付现
cash on hand 库存现金
cash position "现金状况,现金头寸"
cash receipts journal 现金收入日记账
cash records 现金记录
cash sale 现金销售
cash shortages and overages 现金缺溢
cash statement 现金报表
cash turnover ratio 现金周转率
cash with order "现金订货,订货现金"
casting "加总,合计"
casual audit 临时审计
CBA 成本效益分析
CCA 现时成本会计
CD 存款单
ceiling 最高限额
ceiling price 最高限价
central bank 中央银行
centralization "集中经营,集权"
certainty 确定性
certainty decision 确定性决策
certainty equivalent 确定等值
certificate of deposit 存款单
certificate of incorporation "公司登记执照,公司注册证书"
certificate of indebtedness 借据
certificate of protest 拒付证明书
certified accountant 注册会计师
certified check 保付支票
certified data processor 注册数据处理师
certified financial planners 注册财务计划师
certified financial statement "已审核财务报表,已审核会计报表"
certified internal auditor 注册内部审计师
certified public accountant 注册公共会计师
certifying officer 签付员
chain discount 连锁折扣
chain liquidation 连续清算
"chairman,s report " 董事长报告
change fund 找零备用金
changing prices accounting 物价变动会计
charge "①费用②借记,借项③赊账④留置权"
charge account "赊账,赊账账户"
charge card 付款卡
charge off 注销
charge sale 赊销
charter "执照,许可证"
chartered accountant 特许会计师
chartered financial analyst 特许财务分析师
charted financial consultant "特许财务咨询师,特许财务顾问"
chartist 图表分析专家
chart of accounts "账户分类表,会计科目表"
chattel 动产
chattel mortgage 动产抵押
check "①支票②检查,核对"
check and balance system "制约平衡制度,制衡制度"
check cleaning 支票交换
checking account "支票账户,活期存款账户"
check register 支票登记簿
check verification 支票验证
chief accountant "总会计,会计主任"
chief auditor "总审计,审计主任"
chief cashier "总出纳,出纳主任"
chief financial officer "财务总裁,财务总经理"
CHIPS 票据交换所银行内部支

付系统
chronological book 序时账簿
CIF 到岸价格
circularization 发函询证
circulating asset 流动资产
circulating capital "流动资本,流动资金"
claim 索赔
classification of accounts 账户分类表
classification of assets 资产分类
classification of liabilities 负债分类
classified common stock 分类普通股
classified trial balance 分类试算表
claw back 追回税款
clean ①不附带保留条件②不附其他单据③不附利息
clean bill of exchange 光票汇票
clean letter of credit 光票信用证
clearance "①结关,报关②票据交换,清算③清仓"
clearance agent 报关结算代理商
clearance sale 清仓减价销售
clearing ①票据交换②结算
clearing account "①暂记账户,过渡账户②票据交换往来账户"
clearing house 票据交换所
clear-up cause 清理条款
clerical error "笔误,记账错误"
clerk "办事员,职员"
client "客户,委托人"
closed account 已结账账户
closed-end mutual fund 固定股份互助基金投资公司
closely-held company 不公共招股公司
closely-held corporation 不公共招股公司
closing ①结账②收盘
closing adjustment "结账调整,决算调整"
closing balance 期末余额
closing date "结账日期,截止日期"
closing entry 结账分录
closing price 收盘价格
closing trial balance 结账试算表
CM "贡献毛利,贡献毛益"
CMA 注册管理会计师
CML 资本市场贝塔风险线
COBOL 普通商业用语
code "①代号,代码②法规,守则"
Code of Professional Ethics 《职业道德守则》
coding 编码
coding clerk 编码员
coding of accounts 账户编码
co-financing 共同融资
coin 硬币
coinsurance clause 共同保险条款
collateral "抵押品,担保品"
collateral bond "抵押品担保债券,动产担保债券"
collateral loan 抵押品担保贷款
collectibles 收藏物
collection agency 收账代理商
collection period 收款期
collective policy 收账政策
collusion 串通舞弊
columnar journal 多栏式日记账
combination 企业合并
combined financial statement "合并财务报表,合并会计报表"
combined journal and ledger "合并日记分类账,日记总账"
comfort letter 安慰信函
commercial bank 商业银行
commercial bill 商业汇票
commercial credit 商业信用
commercial law 商法
commercial paper ①商业票据②流通票据
commission "佣金,手续费"
commitment ①承诺付款②承诺贷款
commitment fee 承诺费
commodity "商品,货物"
commodity exchange 商品交易所
common cost 共同成本
common dollar 等值美元
common-size statement 共同尺度报表
common stock 普通股
common stock equivalent 等同普通股
Common Stock Index 普通股股票价格指数
community of interest "共同权益,共同权益集团"
commuted value 折算价值
company 公司
company director 公司董事长
com

pany finance 公司财务
company law 公司法
company reserve 公司公积金
company tax 公司税
comparability 可比性
comparative accounting "比较会计,比较会计学"
comparative statement "比较财务报表,比较会计报表"
compensating balance "补偿性存款额,存货抵销余额"
compensating errors 抵销性错误
compensation "①报酬②补偿,赔偿"
compensatory stock option 补偿性购股权
competitive bidding 竞争性投标
complete audit 全部审计
complete cycle costs 全部周期成本
completed contract method 全部完工法
complete transaction 完整经济业务
complex capital structure 复杂资本结构
compliance audit 符合规章审计
compliance test "符合规章抽查,符合性抽查"
composite break-even point 综合损益分界点
composite depreciation 综合折旧
composition "偿债协议,债务和解"
compound amount of 1 dollar "1元的复利终值,1元的本利和"
compound discount "复贴现,复折现"
compound entry 复合分录
compound interest 复利
compound value 复利值
comprehensive audit 综合审计
comprehensive budget 综合预算
comprehensive income 综合收益
comptroller "审计长,主计长"
Comptroller General 总审计长
compulsory audit 强制审计
compulsory liquidation 强制清算
COMPUSTAT 电子计算机会计数据库
computed price 推算价格
computer 电子计算机
computer-aided audit 电子计算机辅助审计
computer conferencing 电子计算机会议
computer fraud 电子计算机舞弊
computerized accounting 电算会计化
computer network "电子计算机网络,电子计算机互联网络"
computer software 电子计算机软件
concealment "隐瞒,匿报"
concept 概念
conceptual framework "概念构架,概念体系"
concern "企业,商号"
concession "①特许,特许权②折让,优惠"
condensed balance sheet 简明资产负债表
condensed income statement 简明损益表
conditional acceptance 附加条件承兑
conditional bond 附条件债券
confidential information "机密信息,机密资料"
confirmation letter "询证信函,查证信函"
confirmed letter of credit 保兑信用证
confiscated goods "没收货物,充公货物"
confiscation "没收,充公"
conflict of interest "公私利益冲突,借公营私"
conglomerate combination 跨行业企业合并
conglomerate company "跨行业公司,集团公司"
conservatism ①保守性②稳健性
consignment "寄销,寄托"
consignment account 寄销账户
consistency 一致性
consolidation 创立合并
consolidation goodwill 合并商誉
consortium "国际财团,国际银团"
consortium project 国际财团投资项目
constant price 不变价格
constituent company "子公司,成员公司"
construction work in process 在建工程
constructive dividend 推定股利
constructive fraud 推定欺诈
constructive receipt 推定收入
consular invoi

ce 领事签证发货票
consultant "咨询师,顾问"
consultant fee 咨询费
consumed cost 耗用成本
Consumer Price Index 消费品物价指数
contingency "意外事项,或有事项"
contingency account 意外准备账户
contingency financial plan 应急财务计划
contingent gain "或有收益,或有利得"
contingent loss 或有损失
continuing account "连续账户,结转账户"
continuing appropriation "连续拨款,连续经费"
continuing investment 连续投资
continuing security 连续担保
continuity postulate 连续经营假设
continuous audit 连续审计
continuous budget "连续预算,滚动预算"
continuous inventory 连续盘存
contra account 抵销账户
contract 合同
contract labor 合同工
contractor ①定约人②承包商
contract price 合同价格
contra entry 对销分录
contributed capital 实缴股本
contribution "①缴入股本②分担费用③贡献毛利④捐献,捐款"
contribution margin "献毛益,贡献毛利"
contribution margin ratio 贡献毛利率
contributory pension plan 分担退休金计划
control ①控制②管制
control account 统制(统驭)账户
controllable cost 可控制成本
controlled accounts 被统制账户
controlled company "受控公司,子公司"
controller "会计长,主计长"
controlling company 控制公司
controlling-company accounting 控制公司会计
controlling interest "控制股权,多数股权"
convention "惯例,常规"
conventional accounting 常规会计
conventional costing 常规成本计算法
conventional income statement 常规损益表
conversion "①兑换②换算,折算"
conversion price 兑换价格
conversion rate "兑换率,折算率"
convertible bond 可兑换债券
convertible preferred stock 可兑换优先股
conveyance "转让,转让证书"
cook 窜改账目
cooked books 假账
coownership company 共有公司
coownership of property 共有财产
copyright 版权
copyright royalty "稿费,版税"
corporate accounting 公司会计
corporate bond 公司债券
corporate charter 公司执照
corporate finance 公司财务
corporate joint venture "合资经营公司,合资公司"
corporate raider 公司侵夺者
corporate readjustment 公司账务重新调整
corporate reorganization "公司重组,公司改组"
Corporate Report 《公司报告》
corporate risk 公司风险
corporation "公司,股份公司"
corpus 本金
correcting entry 更正分录
correspondent "①客户,往来商号②代理银行"
corruption "贿赂,行贿"
cost "①成本②耗费,花费"
cost absorption "成本摊配,成本转并"
cost accountant 成本会计师
cost accounting 成本会计
Cost Accounting Standards 《成本会计准则》
cost accounts 成本账户
cost allocation "成本分摊,成本分配"
cost analysis 成本分析
cost and freight 货价加运费价格
cost and insurance 货价加保险费价格
c

ost audit 成本审计
cost basis 成本基准
cost-benefit analysis 成本效益分析
cost center 成本中心
cost classification 成本分类
cost control 成本控制
cost distribution "成本分摊,成本分配"
cost flow 成本流转
costing 成本计算法
"cost, insurance and freight" 到岸价格
cost ledger 成本分类账
cost object 成本对象
cost of capital 资本成本
cost of goods manufactured "制造成本,半成品成本"
cost of good sold 销货成本
cost of living adjustment 按生活费用调整
cost of sales 销货成本
cost-plus pricing 成本加成计价法
cost principle 成本原则
cost records 成本记录
cost report 成本报告
cost sheet "成本单,成本计算单"
cost variance analysis 成本差异分析
cost-volume-profit analysis 成本-销量-利润分析
counterfeit money 伪造货币
countermand "止付,挂失"
countersign 会签
coupon 息票
coupon bond 息票债券
Court of Bankruptcy 破产法院
covenant 保证条款
cover "①弥补,抵偿②保证金,抵押财产③补进"
coverage "①保额②偿债准备金,偿债能力"
coverage ratio 偿债能力比率
covered interest arbitrage 套息交易
CPA 注册公共会计师
CPA examination 注册公共会计师职称考试
CPA firm 注册公共会计师事务所
credit "①贷方②贷记③信用,信贷④抵免"
credit account "赊账,赊账账户"
credit agency "信用调查机构,征信所"
credit analysis 信用分析
credit balance 贷方余额
credit card 信用卡
credit control 信用控制
credit guarantee "信用保证,信用担保"
credit line "贷款限额,信贷额度"
credit memorandum 贷方通知单
creditor 债权人
"creditors, equity " 债权人产权
"creditors, ledger " "债权人分类账,应付账款分类账"
credit policy 信用政策
credit rating 评定信用等级
credit risk 信贷风险
credit sale 赊销
credit terms 信用条件
criminal liability 刑事责任
critical path accounting 关键路径会计
critical path method 关键路径法
cross check 交互核对
crossed check "横线支票,划线支票"
cross rate (of exchange) "交叉汇率,套汇汇率"
cross-reference (index) 对照索引
cum dividend 附有股利
cum rights "附权,附认购新股权"
cumulative preferred stock 累积优先股
cumulative voting 累积投票权
currency "通货,货币"
currency depreciation 货币贬值
currency exchange "货币兑换,货币互换"
current ①流动的②本期的
current account ①活期存款账户②往来账户
current asset 流动资产
current asset turnover 流动资产周转率
current cost 现时成本
current cost account 现时成本会计
current cost income 现时成本收益
current expense ①本期费用②经常费用
current liability 流动负债
current rate method 现时汇率法
current ratio 流动比率
current replacement cost 现时重

置成本
current return 本期收益率
current value ①现时价值②现值
custodial accounting 保管会计
custodial responsibility 保管责任
custom "惯例,商业惯例"
"customer,s advance " 客户预付款
"customer,s ledger " 客户分类账
customs declaration 报关单
customs duty 关税
customs office 海关
cutoff "截止,截账"
cutoff date "截止日期,截账日期"
cutoff rate (of return) 投资项目取舍收益率
cutoff test "截止抽查,截账抽查"
cycle count 循环查点
daily cash report 现金收支日报
daily statement 日报表
damages 损害赔偿
data "资料,数据"
data base 数据库
data base management system 数据库管理系统
data processing 数据处理
data retrieval 数据检索
date 日期
date backward 填早日期
date due 到期日
date forward 填迟日期
date of balance sheet "资产负债表日期,结账日期"
date of payment "发放股利日期,发薪日期"
day book 日记簿
days sales in inventory 存货销售天数
dBase 数据库管理程序
DCF 折现现金流量
dead account 呆账
dead capital 呆滞资本
dead stock "呆滞存货,冷背存货"
deal "交易,买卖"
dealer 证券经销商
debenture(bond) "信用债券,无担保债券"
debenture capital 债券资本
debit ①借方②借记
debit and credit convention 借贷常规
debit 借方余额
debit card "记账卡,取款卡"
debit entry 借方分录
debit memorandum 借方通知单
debt 债务
debt and equity securities 债务和产权证券
debt capacity 借债能力
debt capital "债权资本,借入资本"
debt-collection agency 收账代理商
debt coverage ratio 债务偿还能力比率
debt crisis 债务危机
debt factor 债务系数
debt financing 举债筹资
debt limit 债务限额
debtor 债务人
debtors ledger "债务人分类账,应收账款分类账"
debt ratio 债务比率
debt restructuring "债务重订,债务调整"
debt service 债务清偿
debt structure 债务结构
debt to equity ratio 债务对产权比率
debt to total assets ratio 债务对资产总额比率
decentralization "分散权力,分权"
decentralized accounting 分权制会计
decision 决策
decision analysis 决策分析
decision chart 决策图表
decision making "制定决策,作决策"
decision model 决策模型
decision rule 决策规则
decision software package 决策软件组合程序
decision support system 决策支持信息系统
decision table 决策表
decision theory 决策论
decision tree 决策树
decision variable 决策变数
declaration of bankruptcy 破产公告
declaration of dividend 宣告股利
decommissioning cost 拆撤成本
deconglomeration 企业分解
deductions 扣减项目
deed 契据
deed of arrangement 债务清算契据
deed of trust 信托契据
deep discount bonds 大幅度折价债券
defalcation "挪用,侵吞"
default "违约,拖欠"
def

ault notice 违约通知书
default risk "违约风险,拖欠风险"
defeasance "废止,废除"
defective check 不符要求支票
Defense Contract Audit Agency 国防合同审计局
defensive asset 防御性资产
defensive project 防御性投资项目
deferral "延期,递延"
deferred annuity 递延年金
deferred asset 递延资产
deferred compensation plan 递延报酬计划
deferred credit 递延贷项
deferred debit 递延借项
deferred dividend 递延股利
deferred expense 递延费用
deferred income 递延收益
deferred income tax liability 递延所得税负债
deferred liability 递延负债
deferred maintenance 递延维修
deficiency ①亏绌②税款亏欠额
deficiency statement 亏绌清算报表
deficit ①亏损②赤字
deficit budget 赤字预算
deflation 通货紧缩
deflator 物价折算指数
degree of financial leverage 财务杠杆作用系数
degree of operation leverage 营业杠杆作用系数
degree of total leverage 全部杠杆作用系数
de jure corporation "已注册公司,依法成立的公司"
del credere 保付货款
delinquency 拖欠债务
delinquency charge 拖欠罚金
delinquency ratio 拖欠比率
delist 取消上市资格
delivery "交货,交割"
delivery against cash 凭现金交货
delivery expense 运输费用
delivery price 交货价格
Deloitte and Touche "迪利奥蒂-塔奇会计师事务所,德勤会计师事务所"
demand "①需求②请求兑现,即期"
demand deposit 活期存款
demand draft 即期汇票
demand loan 活期贷款
demerger 企业分解
demurrage "装卸误期费,滞期费,逾期费"
denationalization "非国有化,民营化"
denomination 票面金额
department "部门,分部"
departmental accounting "部门会计,分部会计"
departmental cost "部门成本,分部成本"
departmental income statement "部门损益表,分部损益表"
departmental overhead "部门间接费用,分部间接费用"
depletion "折耗,耗减"
depletion expense 折耗费
deposit "①存款②定金,保证金"
deposit account 存款账户
deposit certificate 定期存单
deposit in transit 在途存款
depository "保管机构,存储机构"
depository receipts "证券托存收据,证券存单"
depreciable asset 应计折旧资产
depreciable cost 应计折旧成本
depreciation life 应计折旧年限
depreciated cost 折余成本
depreciation ①折旧②贬值
depreciation accounting 折旧会计
depreciation adjustment 折旧调整
depreciation allowance 折旧备抵
depreciation base 折旧基价
depreciation expense 折旧费
depreciation fund 折旧基金
depreciation method 折旧方法
depreciation policy 折旧政策
depreciation ratio 折旧比率
deregulation 解除管制
derivative evidence 派生证据
derivative instrument "派生票据,派生证券"
designated securities 指定证券
desk audit "案卷审计,凭证账簿审计"
detail acc

ount 明细账户
detailed audit 详细审计
detail ledger 明细分类账
detection of fraud 检查舞弊
devaluation 贬值
development cost "开发成本,开发费用"
differential analysis 差异分析法
dilution "产权稀释,产权削弱"
dilutive securities 稀释性证券
direct access 直接存取
direct allocation method "直接分配法,直接分摊法"
direct cost 直接成本
direct costing 直接成本计算法
direct debit "直接扣账,直接付账"
direct financing 直接筹资
direct investment 直接投资
direction of testing 抽查的方向
direct labor 直接人工
direct labor budget 直接人工预算
direct material 直接材料
direct material budget 直接材料预算
director ①董事②主任
"directors, report " 董事报告
direct placement "直接招股,直接推销证券"
direct rate 直接汇率
direct tax 直接税
direct test 直接抽查
direct write-off method 直接注销法
disbursement 支付
disbursement voucher 付款凭单
discharge "解除债务,清偿"
disclaimer 拒绝表示意见
disclosure 披露
discontinued operations 停止经营
discount "①折现②贴现,贴现息③折扣,折价"
discounted cash flow method 折现现金流量法
discounted payback period 折现回收期法
discounted rate of return 折现收益率
discounted value 折现值
discounted factor 折现系数
discount house 贴现公司
discount lost 折扣失效
discount market 贴现市场
discount on bonds payable 应付债券折价
discount rate "贴现率,折现率"
discretionary cost "任意性成本,自定成本"
discretionary trust "任意性信托,全权信托"
discriminant analysis 判别分析
Discussion Memorandum 《讨论备忘录》
dishonor 拒付
disinvestment "负投资,减资"
dismissal pay 解雇费
disposal "清理,变卖"
dissolution of company 公司解散
distraint 财产扣押
distress price "处理价,削价"
distributed computer system 分布式电子计算机系统
distributed income 已分配收益
distribution expense 摊销费用
diversificable risk 可分散风险
diversification "多种经营,分散经营"
dividend "股息,股利"
dividend decision 股利决策
dividend payout ratio 股利支付率
dividend rate 股利率
dividend reinvestment plan 股利再投资计划
dividends in arrears 拖欠股利
dividends payable 应付股利
dividends per share 每股股利
division 分部
document "单据,凭证"
documentary bill of exchange 跟单汇票
dollar accountability 货币收支会计责任
donated capital 捐赠资本
double-entry bookkeeping 复式簿记
double leverage 双重杠杆作用
double option 双重期权
double taxation "双重课税,重复课税"
doubtful account 可疑账款
Dow Jones industrials averages 道?琼斯工业股票平均价格指数
Dow Jones News Service 道?琼斯新闻服务社
down payment "分期付款定金,首期付