会计英语专业相关词汇
1．The accounting equation and the balance sheet Accounting 会计
Assets 资产
Balance sheet 资产负债表
Bookkeeping 笔记
Budget 预算表
Capital 资本
Creditor 应付账款
Debtor 应收账款
Equity 股东基金
Horizontal balance sheet 横式资产负债表
Liabilities 负债
Vertical balance sheets 竖式资产负债表
2．The double entry system for assets, liabilities and capital Account 帐户
Credit 借方
Debit 贷方
Double entry bookkeeping 复式笔记
3 The asset of stock
Purchases 购
Returns inwards 销货退回
Returns outwards 购货退出
Sales 销货
4 The effect of profit or loss on capital and the double entry system for expenses and revenues
Drawings 提取
Expenses 费用
Profit 利润
Revenues 收入
5 Balancing off accounts
Balancing the account 平帐
6 The trial balance
Trial balance 试算表
7 Trading and profit and loss account: an introduction
Gross loss 毛损
Gross profit 毛利润
Net loss 纯损
Net profit 纯利
Profit and loss account 损益帐
Trading account 购销帐
Trading and profit and loss account 购销损益帐
8 Balance sheets
Current assets 流动资产
Current liabilities 流动负债
Fixed assets 固定资产
Long- term liabilities 长期负债
9 Trading and profit and loss accounts and balance sheets: further considerations
Carriage inwards 购物运费
Carriage outwards 销物运费
Final accounts 结算帐户
10 Accounting concepts
Accrual concept 应计概念
Business entity concept 商业个体概念
Consistency 一致性
Cost concept 成本概念
Dual aspect concept 双面概念
Going concern concept 继续经营概念Materiality 重要性
Money measurement concept 价值衡量概念Objectivity 客观性方向/取向Prudence 审慎性
Realization concept 发现利润观念Subjectivity 主观性方法/取向Substance over form 实质性/确实性项目Time interval concept 定期观念
Ture and fair 真实与公平
11 Books of original entry and ledgers
Books of original entry 原始分录本Cash book 先进薄
General journal 普通日记帐General ledger 总分类帐Impersonal accounts 非人名帐户Nominal accounts 虚帐户
Nominal ledger 虚分类帐
Personal accounts 人名帐户Private ledger 私人分类帐Purchases journal 购货日记本Purchases ledger 应付帐款分类帐Real accounts 实帐户
Returns inwards journal 销货退回日记本Returns outwards journal 购货推出日记本Sales journal 销货日记本Sales ledger 应收帐款分类帐
12 The banking system
Bank overdraft 银行透支Cheque book 支票本
Current account 来往帐户Savings account 储蓄户口Deposit account 定期存款Drawer 出票人Endorsement 背书
Payee 受款人
Paying-in slip 存款单
Sample check 支票样本
13 Cash books
Bank statement 银行结单
Contra 对冲
Discounts allowed 已给折扣Discounts received 已获折扣
Folio columns 参考帐页栏Posting 过帐
Bank overdraft 银行透支
14 The sales journal and the sales ledger
Sales invoice 销货发票
Trade discount 交易折扣
15 The purchases journal and the purchases ledger Purchases invoice 进货发票
16 The returns journals
Credit note 贷项目通知单
Debit note 借项目通知单Statement 结单
17 The journal
Narrative 叙述
18 The analytical petty cash book and the imprest system Imprest system 定额备用金制度
Petty cash book 零用现金本
19 Columnar day books
Analysis book 分析帐本
20 Computers and accounting
Accounting information system (AIS) 会计信息系统Management information system (MIS) 管理资讯系统
Data bases 数据库
Spreadsheet 电子数据表
Personal Data (Privacy) Ordinance 个人资料（隐私）条例
21 Depreciation of fixed assets: nature and calculations Amortization 摊销，分期偿还Depletion 折耗
Depreciation 折旧
Inadequacy 不足用
Obsolescence 陈旧/陈废
Reducing balance method 递减法
Straight line method 直线法
23 capital and revenue expenditure
Capital expenditure 资本性支出
Revenue expenditure 收益性支出
24 bad debts, provisions for bad debts, provisions for discounts on debtors Bad debt 呆帐/坏帐
Provision for bad debts 呆帐准备
Provision for discounts 折扣准备
25 other adjustments for final accounts
Accrued expense 应计费用
Prepaid expense 预付费用
Revenue owing 应收收益
26 the valuation of stock
AVCO 平均成本
FIFO 先进先出法
LIFO 后进先出法
Net realizable value 可实现净值
Sale or return 销货或退回
27 bank reconciliation statements
Credit transfer 客户直接存入Bank reconciliation statement 银行调节表Direct debits 直接扣数Dishonored cheque 拒付支票Standing order 定期指示Unpersented cheque 未兑现支票
28 control accounts
Control account 统制帐户
29 error not affecting trial balance agreement Casting 加总Compensating error 相抵错误Error of commission 记帐错误Error of omission 漏帐错误Error of original entry 原始入帐错误Error of principle 原则错误
30 suspense accounts and errors
Error of transposition 位置错误
Suspense account 暂记帐
31 single entry and incomplete records
Statement of affairs 清算资产负债表说明书Statement of profit 利润估价表
32 receipts and payments accounts and income and expenditure accounts Accumulated fund 积累基金
Income and expenditure 收益及费用帐
Receipts and payments accounts 资金收支帐
Subscriptions 会费
Entrance fee 入会费
Surplus 盈余
Deficit 亏损
33 manufacturing accounts
Direct costs 直接成本
Factory overhead costs 间接制造成本Manufacturing account 制造成本帐
Prime cost 主要成本
Production cost 生产成本
Total cost 总成本
Work in progress 在造品
34 departmental accounts
Contribution 边际利润Negative contribution 边际亏损
35 partnership accounts: an introduction
Fixed capital accounts 固定资本帐户Fluctuating capital accounts 浮动资本帐户Interest on capital 资本利息Interest on drawings 提取利息Limited partner 有限责任合伙人Partnership 合伙Partnership salaries 合伙人薪金
36 goodwill
Goodwill 商誉
Super profits 超额利润
37 partnership accounts: continued revaluation of assets Revaluation 重估
38 partnership dissolution
The Garner v Murray rule 法庭案例
Dissolution 解散
39 an introduction to the final accounts of limited liability companies Debenture 债券
Directors 董事
Dividends 股息
Limited company 有限公司
Ordinary shares 普通股
Preference shares 优先股
Preliminary expenses 开办费
Private company 私营有限公司
Public company 公众有限公司
Reserve accounts 储备帐
Shares 股份
Bonus shares 红股
40 purchase of existing partnership and sole traders’ business Business purchase 商业收购
Goodwill on purchase 收购商誉
Capital reserve on purchase 收购负商誉/资本储备Amalgamation 合并
41 cash flow statements: an introduction
Cash flow statement 现金流量表
Operating activities 经营业务
Returns on investments and servicing of finance 投资回报及融资成本Taxation 税项
Investing activities 投资业务
Financing 融资
42 introduction to accounting ratios
Margin 毛利
Mark-up 加成
Stockturn 存货周转
43 an introduction to the analysis and interpretation of accounting statement
Acid test ratio 酸性测验比率
Creditors: purchases ratio 应付帐款比率
Current ratio 流动比率
Debtor: sales ratio 应收帐款比率
Fixed expenses 固定费用Gearing 借贷比率Liquidity ratios 既时还债比率Return on capital employed 投资回报率Return on owners’ equity 股东资金回报率Variable expenses 变动支出Contingencies 偶然性事件
44 accounting theory
Inductive approach 归纳法Normative approach 正常法
Money capital maintenance 货币资本保全Real capital maintenance 实际资本保全
会计专业术语中英文对照
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
会计专业词汇英语翻译
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会计专业专业术语中英文对照
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财务管理专业英语 句子及单词翻译
Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事)，但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东，而企业价值最大化包含所有的财务债券持有者，包括普通股股东，债权人和优先股股东。 Given these assumptions，shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设，从长期来看，股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施，能提供由于全面的一个措施的一个公司的站。给这些臆说，股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益，社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中，经理可能忽视股东的利益，而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源，除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股，普通股，资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格，而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益（留存收益）时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低，这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券，偿还债务，股票销售和回购，以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里，安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况，因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入，这是因为利息是税前支付的，公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值，但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率，用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中，货币时间价值是最重要的，也称作是折现调整现金流量折价分析。
会计英语-单词表 谷丰
专业词汇汇总表 Chapter 1 Non-for-profits organization 非赢利组织Service 服务 Manufacture生产 Merchandise 商品 Accounting会计 Management管理层 Accounting system记帐系统 Financial accounting财务会计Financial report财务报告 Decision-making决策制定 Audit 审计 Management accounting管理会计Cost accounting成本会计 Operating cost 生产费用，营业成本Budgeting预算 Accumulate累积 Accounting process核算过程Transaction交易,业务 Events事项 Expenses费用
Income收入 Identify确认 Measure计量 Record记录 Communicate沟通 Financial position财务状况Performance经营 Entity实体 Enterprise企业 Balance sheet 资产负债表 Statement of financial position财务状况表Equity权益 Debt债务 Return回报 Creditors债权人 Supplier供应商 Customer客户 Economic resource经济资源 Financial structure财务结构 Liquidity流动性 Solvency偿债能力 Cash现金
Cash equivalents现金等价物 Financial performance 财务业绩 Accrual basis权责发生制 Assets资产 Liabilities负债 Equity权益 Going concern永续经营 Liquidate清算，清盘（破产公司） Economic entity经济实体 Unit of measurement货币计量 Accounting period会计分期 GAAP （general accepted accounting principle）一般公认会计准则 Profitability获利能力 China Securities Regulatory Commission(CSRC) 中国证监会Listed company上市公司 Disclose披露 Understandability可理解性 Relevance相关性 Reliability可靠性 Comparability可比性
(完整版)会计专业英语重点词汇大全
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
会计方面专业术语的英文翻译
会计方面专业术语的英文翻译 acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收账款 accumulated profits 累积利益 adjusting entry 调整记录 adjustment 调整 administration expense 管理费用 advances 预付 advertising expense 广告费 agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额
balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记 branch office general ledger 支店往来账户broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品 by-product sales 副产品销售 capital 股本 capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下页 cash 现金 cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款
会计英语专业词汇2009
1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 V ertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记 3 The asset of stock Purchases 购
Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利
(完整版)会计专业英语词汇大全
一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。