24加速成本收回制度accelerated cost recovery system 25加速折舊法,快速折舊法accelerated depreciation method 72會計國際化accounting internationalization 95會計準則委員會(英)Accounting Standards Committee 100會計趨勢和會計技術Accounting Trend and Techniques 108應收賬款賬齡分析表accounts receivable aging schedule 110應收賬款收款期accounts receivable collection period111已貼現應收賬款accounts receivable discounted 113應收賬款管理accounts receivable management 216通用財務報表,通用會計報表all-purpose financial statement 219可選擇性會計方法alternative accounting methods 222美國會計學會American Accounting Association 224美國注冊會計師協會,美國注冊公共會計師協American Institute of Certified Public Accountants 246年金折舊法annuity method of depreciation 264已撥定留存收益,已指定用途留存收益appropriated retained earnings 306應收賬款轉讓assignment of accounts receivable 308政府會計師協會Association of Government Accounting 355應付賬款平均付款期average payment period (of accounts payable) 456基礎語言,初學者通用符號指令語言Beginners All-purpose Symbolic Instruction Code 559英國會計學會British Accounting Association 685現金流量對資本支出比率cash-flow to capital-expenditure ratio 714確定等值系數certainty equivalent coefficient 715驗資證明書certificate of capital verification 725注冊信息系統審計師certified information system auditor 727注冊管理會計師certified management accountant 732董事長chairman of the board of director 738信托財產(或遺產)收支報表charge and discharge statement 770股東產權分類classification of stockholders, equity 833普通商業語言Common Business Oriented Language 856編輯財務報表,編輯會計報表compilation of financial statement862復雜信息處理complex information processing 872復利折舊法compound interest method of depreciation885電子計算機輔助財務管理computer-aided financial management 908集團公司財務報表,集團公司會計報表conglomerate financial statement 913合并財務報表,合并會計報表consolidated financial statement 919不變購買力會計constant purchase power accounting 921建筑合同會計construction contract accounting 929會計團體協商委員會Consultative Committee of Accounting Bodies 932歐洲大陸會計Continental European accounting 941專業進修教育,專業連續教育continuing professional education 954實繳股本的股票溢價contributed capital in excess of par value 956貢獻毛利法定價contribution approach to pricing 958貢獻毛利損益表contribution margin income statement 1028成本與市價孰低法cost or market, whichever is lower 1124應付賬款占用天數days purchases in accounts payable 1125應收賬款收款天數days sales in accounts receivable1166在確定情況下制定決策decision making under certainty 1167在不確定情況下制定決策decision making under uncertainty 1178余額遞減折舊法declining-balance method (of depreciation) 1337分部貢獻毛利損益表divisional contribution margin income statement 1338分部業績評價divisional performance evaluation 1343雙倍余額遞減折舊法double-declining-balance method of depreciation 1372支付利息和稅款前收益earnings before interest and tax1403電子財務計算器electronic financial calculator 1404電子資金轉賬系統electronic funds transfer system 1408財務報表要素、會計報表要素elements of financial statement 1417退休職工收入保障法Employee Retirement Income Security Act 1447產權資本對債務總額比率equity capital to total debit ratio 1477內部控制評價evaluation of internal control 1489超額累積收益稅excess earnings accumulation tax 1505高級管理人員股票購買計劃executive stock acquisition plan 1570聯邦存款保險公司Federal Deposit Insurance Corporation 1572聯邦社會保險稅Federal Insurance Contribution Act Tax1608財務資本維護概念financial capital maintenance concept 1612高級財務管理人員協會Financial Executives Institute 1641金融時報普通股股票指數Financial Times Ordinary Share Index1658固定資產對產權資本比率fixed-assets to equity-capital ratio 1669固定間接費用開支差異fixed overhead spending variance1671固定間接費用業務量差異fixed overhead volume variance 1702國外信用保險協會Foreign Credit Insurance Association 1712外幣折算風險foreign currency translation risk 1721外匯風險管理foreign exchange risk management1769完全稀釋的每股收益fully diluted earnings per share 1790未來值利息系數表,終值利息系數表future value interest factor table 1799關稅與貿易總協定General Agreement on Tariffs and Trade 1800一般管理費用general and administrative expense 1809公認會計原則generally accepted accounting principles1810公認審計準則generally accepted auditing standards1811股東大會general meeting of stockholders 1816一般物價水平會計general price level accounting 1817通用財務報表,通用會計報表general purpose financial statement 1844政府會計準則委員會Governmental Accounting Standards Board1976支付利息和稅款前收益income before interest and tax 1981連續經營部門營業收益income from continuing operations 1982停業部門營業收益income from discontinued operations 2067分期付款法(確認營業收入)installment method( of revenue recognition) 2069注冊財務計劃師協會Institute of Certified Financial Planners 2070注冊公共會計師協會institute of certified public accountants 2071蘇格蘭和威爾士特許會計師協會Institute of Chartered Accountants in England and Wales 2072注冊財務計劃師協會Institute of Chartered Financial Analysts 2073內部審計師協會Institute of Internal Auditors 2074管理會計協會Institute of Management Accounting2110內部控制調查表internal control questionnaire 2121國際會計準則International Accounting Standard 2122國際會計準則委員會International Accounting Standard Committee2123國際審計指南International Auditing Guidelines 2124國際審計實務委員會International Auditing Practices Committee2125國際審計準則International Auditing Standard2126國際復興開發銀行International Bank for Reconstruction and Development 2129國際財團,國際銀團international consortium of bank 2131國際證券存單international depositary receipt 2132國際開發協會International Development Association2135國際會計師聯合會International Federation of Accountants2136國際金融公司International Financial Corporation2138會計國際化internationalization of accounting 2141國際貨幣管理international money management 2159存貨置存損益inventory holding gain or loss 2211判定應付(應收)款項judgment payable (or receivable) 2308負債對資產總額比率liability to total assets ratio 2354倫敦國際金融期貨交易所London International Financial Futures Exchange 2364虧損移前和移后扣減loss carryback and carryforward 2385營業能力維護maintenance of operating capacity2386實物資本維護maintenance of physical capital2409企業管理人員對收益的闡述和分析management,s discussion and analysis of earnings 2433邊際收入等于邊際成本marginal revenue equals marginal cost2439有價證券管理marketability security management 2454企業管理碩士學位master of business administration 2499最低期望收益率minimum required rate of return 2525貨幣資本維護概念money capital maintenance concept2532穆迪投資服務公司Moody,s Investors Service, Inc. 2540移動平均存貨法moving average inventory method2545多國公司,跨國公司multinational corporation (company) 2546多國公司會計,跨國公司會計multinational corporation accounting 2547跨國公司財務multinational corporation finance 2550多變量判別分析法multiple discriminant analysis 2552多步式損益表multiple-step income statement 2560全國會計師協會National Association of Accountants 2561全國證券商協會National Association of Securities Dealers 2563全國自動化會計研究系統National Automated Accounting Research System 2585凈收益對資產總額比率net income to total assets ratio 2600新廠房和機器設備支出new plant and equipment expenditures2603紐約股票交易所普通股股票指數New York Stock Exchange Common Stock Index2614未分配留存收益,未指定用途留存收益nonappropriated retained earnings 2658存貨銷售天數number of days sales in inventory2661會計報表目標objectives of financial statement2704營業能力維護概念operating capacity maintenance concept2726最優資本結構optimal(optimum) capital structure2788母公司會計報表parent company financial statement 2846完工百分率法percentage of completion method 2863會計期概念periodicity concept( of accounting) 2877個人財務計劃編制軟件personal financial planning software 2888實物資本維護概念physical capital maintenance concept 2915聯營法,股權聯營法pooling of interests method( of combination) 2959普倫蒂斯?霍爾信息網絡Prentice-Hall,s Information Network 2977按物價水平調整的報表price-level adjusted statement 3014產量折舊法production method of depreciation 3015產量法(確認收入)production method of revenue recognition3040計劃評審法,網絡計劃法program evaluation and review technique 3087購置法,盤購法purchase method( of combination) 3100會計信息的質量特征qualitative characteristics( of accounting information) 3116內部控制調查表questionnaire on internal control3160變產清算表realization and liquidation statement 3201余額遞減折舊法reducing-balance method( of depreciation) 3234重置成本折舊法replacement cost method( of depreciation)3262重編財務報表,重編會計報表restatement (of financial statement)3341銷售基準確認收入sales basis (of revenue recognition) 3385證券交易管理委員會Securities and Exchange Commission3386證券和投資管理委員會Securities and Investment Board 3404銷售和管理費用selling and administrative expense3408銷售或繼續加工決策sell-or-process-further decision 3462償債基金折舊法sinking fund method (of depreciation) 3482社會責任會計social responsibility accounting3491資金來源和支用表source and application of fund statement 3499專用財會報表,專用會計報表special purpose financial statement 3501個別鑒別法specific identification method 3504特定獨立個體假設specific separate entity postulate 3536會計名詞的標準化standardization of accounting terms3549現金收支表statement of cash receipts and disbursement 3550財務狀況表statement of financial position (or condition) 3551變現和清償表statement of realization and liquidation 3552留存盈余表、留存收益表statement of retained earnings 3553股東產權表statement of stockholders, equity 3554財務會計概念公報Statements of Financial Accounting Concepts 3555財務會計準則公報Statements of Financial Accounting Standards 3556國際會計準則公報Statements of International Accounting Standards 3557標準會計實務公報Statements of Standard Accounting Practice 3558審計準則公報Statements on Auditing Standards 3583股票交易所自動行情表stock exchange automated quotations 3609直線折舊法straight-line method (of depreciation) 3634年限總額折舊法sum-of-the-years digits method (of depreciation) 3712投機十誡ten commandments of speculation 3750資金時間價值計算器time-value of money calculator 3785傳統財務管理traditional financial management 3798外幣折算translation (of foreign currency)382810天內付款2%折扣,30天付款無折扣2/10, n/30 (two/ten, net/thirty)3841未指定用途留存收益unappropriated retained earnings 3845呆賬,壞賬uncollectible accounts (receivable)3880未實現資產置存損益unrealized holding gain or loss 3973加權平均單位貢獻毛利weighted average contribution margin 3974加權平均資本成本weighted average cost of capital 3975加權平均存貨法weighted average inventory method 1美國會計學會AAA2算盤雜志Abacus3算盤abacus 4廢棄,報廢;委付Abandonment5廢棄價值abandonment value 6減免沖銷abatement7償債能力ability to service debt 8異常成本abnormal cost 9異常損耗abnormal spoilage 10超過票面價值above par 11線上項目above the line12絕對數,絕對金額absolute amount 13絕對背書absolute endorsement 14絕對無力償付absolute insolvency 15絕對優先求償權absolute priority 16絕對值absolute value 17攤配,轉并absorb 18攤配賬戶,轉并賬戶absorption account 19攤配成本計算法absorption costing 20摘要表abstract 21濫用職權abuse 22濫用避稅項目abuse of tax shelter 23特許公認會計師公會ACCA26加速償付條款,提前償付條款acceleration clause 27承兌已承兌票據驗收acceptance28承兌票據acceptance bill 29承兌票據登記簿acceptance register 30驗收抽樣acceptance sampling31存取時間access time 32融通accommodation 33融通票據accommodation bill 34融通背書accommodation endorsement 35賬戶,會計科目賬簿,報表賬目,賬項account36經營責任,會計責任accountability 37責任單位accountability unit 38會計雜志Accountancy 39會計accountancy 40會計員,會計師accountant 41會計主任,總會計accountant general 42主管會計師accounting in charge 43會計師的法律責任accountant,s legal liability 44會計師報告accountant,s report 45會計師職責accountant,s responsibility 46賬戶式,賬式account form 47會計會計學accounting48會計假定,會計假設accounting assumption 49會計基準,會計基本方法accounting basis 50會計變更accounting changes 51會計概念accounting concept 52會計控制accounting control 53會計常規,會計慣例accounting convention 54會計公司accounting corporation 55會計循環accounting cycle 56會計數據accounting data 57會計信條accounting doctrine 58會計憑證accounting document 59會計要素accounting elements 60會計主體,會計個體accounting entity 61會計分錄accounting entry 62會計等式accounting equation 63會計事項accounting event 64會計暴露,會計暴露風險accounting exposure 65會計事務所accounting firm 66會計名人堂Accounting Hall of Fame 67會計協調化accounting harmonization 68會計恒等式accounting identity 69會計收益accounting income 70會計信息accounting information 71會計信息系統accounting information system 73會計雜志accounting journals 74會計法規accounting legislation 75會計手冊accounting manual 76會計目標accounting objective 77會計期accounting period 78會計政策accounting policies 79會計假設accounting postulate 80會計實務accounting practice 81會計原則accounting principle 82會計原則委員會Accounting Principle Board 83會計程序accounting procedures 84會計職業,會計專業accounting profession 85會計收益率accounting rate of return 86會計記錄,會計簿籍accounting records 87會計評論Accounting Review 88會計規則accounting rules 89會計公告文件Accounting Series Release 90會計服務accounting service 91會計軟件accounting software 92會計標準,會計準則accounting standard 93會計標準化accounting standardization 94會計準則委員會(英)Accounting Standards Board 96會計制度會計系統accounting system97會計技術accounting technique 98會計理論accounting theory 99會計業務,會計賬務accounting transaction 101會計單位accounting unit 102會計計價accounting valuation 103會計年度accounting year 104會計賬簿,會計報表accounts 105承銷清單,承銷報告單account sales 106應付賬款accounts payable 107應收賬款accounts receivable 109已轉讓應收賬款accounts receivable assigned 112應收賬款籌資,應收賬款融資accounts receivable financing 114應收賬款周轉率,應收賬款周轉次數accounts receivable turnover 115增殖accretion 116應計制會計,權責發生制會計accrual basis accounting 117應計資產accrued asset 118應計費用accrued expense 119應計負債accrued liability 120應計收入accrued revenue 121累計折舊accumulated depreciation 122累計股利accumulated dividend 123累積盈余稅,累積收益稅accumulated earnings tax 124累積,累計accumulation 125酸性試驗比率acid test ratio 126被盤購公司,被兼并公司acquired company 127購置,盤購acquisition 128盤購會計acquisition accounting 129購置成本acquisition cost 130購置決策acquisition decision 131盤購超支acquisition excess 132盤購盈余acquisition surplus 133全面調整across-the-board 134預交公司稅ACT 135法案,法規act 136起訴,訴訟action 137活動賬戶active account 138活動資產active assets 139業務活動,作業activity 140作業賬戶activity account 141作業會計activity accounting 142業務活動比率activity ratio 143業務活動量差異activity variance 144破產法act of bankruptcy 145公司法act of company 146天災,不可抗力act of God 147實際資本actual capital 148實際價值actual value 149實際工資actual wage 150增值added value 151增值表added value statement 152增值稅added value tax 153增置,擴建addition 154附加折舊,補提折舊additional depreciation 155附加實繳資本additional paid-in capital 156附加稅additional tax 157充分披露adequate disclosure 158附加賬戶adjunct account 159可調整利率債券adjustable-rate bond 160調整后收益總額,調整后所得總額adjusted gross income 161調整后試算表adjusted trial balance 162調整分錄adjusting entry 163調整adjustment 164調整賬戶adjustment account 165調整債券adjustment bond 166行政管理會計administrative accounting 167行政管理預算administrative budget 168行政管理費用administrative expense169資產折舊年限幅度ADR 170從價稅ad valorem tax 171預付款,墊付款advance 172預交公司稅advance corporation tax 173預收客戶款advances from customers 174預付貨款advance to suppliers 175投機經營,短期經營adventure 176反面意見,否定意見adverse opinion 177不利差異,逆差adverse variance 178咨詢服務advisory services179聯營公司affiliated company 180聯營affiliation 181結賬后試算表after closing trial balance 182售后成本after cost 183出票后兌付after date 184見票后兌付after sight 185稅后after-tax 186政府會計師聯合會AGA 187壽命,賬齡,資產使用年限age 188年齡減免age allowance189賬齡分析age analysis 190代理,代理關系agency 191代理傭金agency commission 192代管基金agency fund 193議事日程,備忘錄agenda 194代理商,代理人agent 195合并資產負債表aggregate balance sheet 196合并損益表aggregate income statement 197調整后收益總額,調整后所得總額AGI 198應收賬款賬齡分析aging of accounts receivable199賬齡表aging schedule 200貼水,折價agio 201匯兌業務,兌換業務agiotage 202年度股東大會AGM 203協議agreement 204合伙協議agreement of partnership 205美國注冊公共會計師協會AICPA 206會計信息系統AIS 207資本總額收益率all capital earnings rate 208總括收益概念all-inclusive income concept 209分攤,分配allocation 210分配標準allocation criteria211分配,撥付分配數,撥付數allotment212備抵折讓津貼allowance213呆賬備抵allowance for bad debts 214折舊備抵賬戶allowance for depreciation 215備抵法allowance method 217阿爾法風險,第一種審計風險alpha risk 218涂改支票altered check 220替代方案,備選方案alternative proposals 221企業合并amalgamation 223美國銀行證券存單,美國銀行證券托存收據American depository receipts 225美式期權American option 226美國股票交易所American Stock Exchange 227攤銷攤還amortization228攤余成本amortized cost 229金額,合計amount 230金額不符amount differ 231到期金額amount due 2321元的本利和amount of 1 dollar 233分析analysis 234分析師analyst235分析性檢查analytical review 236年度審計annual audit 237年度結賬annual closing 238年度股東大會annual general meeting 239按年折算annualize 240折算年度凈現值annualized net present value 241年度報告annual report 242年金annuity 243期初年金annuity due244預付年金annuity in advance245遲付年金annuity in arrears247填早日期antedate 248預計,預列anticipation 249防止稀釋條款anti-dilution clause 250消除污染投資anti-pollution investment 251反暴利稅anti-profiteering tax 252反避稅anti-tax avoidance 253反拖拉斯立法anti-trust legislation 254應付賬款A/P 255會計原則委員會APB 256會計原則委員會意見書APB Opinion 257申請,申請書Application258已分配間接費用applied overhead 259估價appraisal 260評估資本appraisal capital 261估價盈余appraisal surplus 262估價員,估價師appraiser 263增值appreciation 265撥款,指撥經費appropriation 266撥款賬戶留存收益分配賬戶appropriation account 267撥款預算appropriation budget268核定,審批approval 269核定賬戶approved account 270核定債券approved bond 271應收賬款A/R 272套利,套匯arbitrage 273套利業務,套匯業務arbitrage transaction 274仲裁,公斷arbitration 275算術誤差arithmetical error 276正常價格,公正價格arm,s-length price 277一臂之隔交易,正常交易arm,s-length transaction 278會計收益率ARR 279拖欠,欠款遲付arrears280財產扣押arrestment 281約瑟?安德森會計師事務所,安達信會計師事Authur Anderson & Co. 282文件條文,合同條款article 283公司章程articles of incorporation284合伙契約articles of partnership 285環接articulate 286環接觀念articulated concept 287人工智能artificial intelligence 288審計準則委員會ASB 289美國股票交易所ASE