/GeneralLedger總分類帳一、資產(chǎn)類Assets流動(dòng)資產(chǎn)CurrentAssets貨幣資金CashAndCashEquivalents1001現(xiàn)金Cash1002銀行存款CashInBank1009其他貨幣資金OtherCashAndCashEquivalents100901外埠存款OtherCityCashInBank100902銀行本票Cashier'sCheque100903銀行匯票BankDraft100904信用卡CreditCard100905信用證保證金L/CGuaranteeDeposits存款,押金,保證金Deposits100906存出投資款RefundableDeposits1101短期投資Short-TermInvestments110101股票Short-TermInvestments-StockStock股票110102債券Short-TermInvestments-CorporateBonds110103基金Short-TermInvestments-CorporateFunds110110其他Short-TermInvestments-Other1102短期投資跌價(jià)準(zhǔn)備Short-TermInvestmentsFallingPriceReservesReserves儲(chǔ)量Service服務(wù)應(yīng)收款A(yù)ccountReceivable1111應(yīng)收票據(jù)NoteReceivable銀行承兌匯票BankAcceptance商業(yè)承兌匯票TradeAcceptance1121應(yīng)收股利DividendReceivableEquity權(quán)益Investment投資1122應(yīng)收利息InterestReceivable1131應(yīng)收賬款A(yù)ccountReceivable1133其他應(yīng)收款OtherNotesReceivable1141壞賬準(zhǔn)備BadDebtReserves1151預(yù)付賬款A(yù)dvanceMoney1161應(yīng)收補(bǔ)貼款CoverDeficitByStateSubsidiesOfReceivableReceivable可接受的Deficit赤字庫(kù)存資產(chǎn)Inventories1201物資采購(gòu)SuppliesPurchasing1211原材料RawMaterials1221包裝物WrapPage1231低值易耗品Low-ValueConsumptionGoods1232材料成本差異MaterialsCostVarianceVariance差異1241自制半成品Semi-FinishedGoods1243庫(kù)存商品FinishedGoods1244商品進(jìn)銷差價(jià)DifferencesBetweenPurchasingAndSellingPrice1251委托加工物資WorkInProcess-Outsourced1261委托代銷商品TrustToAndSellTheGoodsOnACommissionBasis1271受托代銷商品CommissionedAndSellTheGoodsOnACommissionBasis1281存貨跌價(jià)準(zhǔn)備InventoryFallingPriceReserves1291分期收款發(fā)出商品CollectMoneyAndSendOutTheGoodsByStages1301待攤費(fèi)用DeferredAndPrepaidExpensesDeferred延期的,長(zhǎng)期資產(chǎn)Long-TermAssets長(zhǎng)期投資Long-TermInvestment1401長(zhǎng)期股權(quán)投資Long-TermInvestmentOnStocks140101股票投資InvestmentOnStocks140102其他股權(quán)投資OtherInvestmentOnStocks1402長(zhǎng)期債權(quán)投資Long-TermInvestmentOnBonds140201債券投資InvestmentOnBonds140202其他債權(quán)投資OtherInvestmentOnBonds1421長(zhǎng)期投資減值準(zhǔn)備Long-TermInvestmentsDepreciationReserves股權(quán)投資減值準(zhǔn)備StockRightsInvestmentDepreciationReserves債權(quán)投資減值準(zhǔn)備Creditor'sRightsInvestmentDepreciationReservesDepreciation貶值、折舊1431委托貸款EntrustLoans143101本金Principal143102利息Interest143103減值準(zhǔn)備DepreciationReserves1501固定資產(chǎn)FixedAssets房屋Building建筑物Structure機(jī)器設(shè)備MachineryEquipment運(yùn)輸設(shè)備TransportationFacilities工具器具InstrumentsAndImplement1502累計(jì)折舊AccumulatedDepreciation1505固定資產(chǎn)減值準(zhǔn)備FixedAssetsDepreciationReserves房屋、建筑物減值準(zhǔn)備Building/StructureDepreciationReserves機(jī)器設(shè)備減值準(zhǔn)備MachineryEquipmentDepreciationReserves1601工程物資ProjectGoodsAndMaterial160101專用材料Special-PurposeMaterial160102專用設(shè)備Special-PurposeEquipment160103預(yù)付大型設(shè)備款PrepaymentsForEquipment160104為生產(chǎn)準(zhǔn)備的工具及器具PreparativeInstrumentsAndImplementForFabricate1603在建工程Construction-In-Process安裝工程ErectionWorks在安裝設(shè)備ErectingEquipment-In-Process技術(shù)改造工程TechnicalInnovationProject大修理工程GeneralOverhaulProject1605在建工程減值準(zhǔn)備Construction-In-ProcessDepreciationReserves1701固定資產(chǎn)清理LiquidationOfFixedAssets1801無(wú)形資產(chǎn)IntangibleAssets專利權(quán)Patents非專利技術(shù)Non-Patents商標(biāo)權(quán)Trademarks,TradeNames著作權(quán)Copyrights土地使用權(quán)Tenure商譽(yù)Goodwill1805無(wú)形資產(chǎn)減值準(zhǔn)備IntangibleAssetsDepreciationReserves專利權(quán)減值準(zhǔn)備PatentRightsDepreciationReserves商標(biāo)權(quán)減值準(zhǔn)備TrademarkRightsDepreciationReserves1815未確認(rèn)融資費(fèi)用UnacknowledgedFinancialCharges待處理財(cái)產(chǎn)損溢WaitDealAssetsLossOrIncome1901長(zhǎng)期待攤費(fèi)用Long-TermDeferredAndPrepaidExpenses1911待處理財(cái)產(chǎn)損溢WaitDealAssetsLossOrIncome191101待處理流動(dòng)資產(chǎn)損溢WaitDealIntangibleAssetsLossOrIncome191102待處理固定資產(chǎn)損溢WaitDealFixedAssetsLossOrIncome二、負(fù)債類Liability短期負(fù)債CurrentLiability2101短期借款Short-TermBorrowing2111應(yīng)付票據(jù)NotesPayable銀行承兌匯票BankAcceptance商業(yè)承兌匯票TradeAcceptance2121應(yīng)付賬款A(yù)ccountPayable2131預(yù)收賬款DepositReceived2141代銷商品款ProxySaleGoodsRevenue2151應(yīng)付工資AccruedWages2153應(yīng)付福利費(fèi)AccruedWelfares2161應(yīng)付股利DividendsPayable2171應(yīng)交稅金TaxPayable217101應(yīng)交增值稅ValueAddedTaxPayable21710101進(jìn)項(xiàng)稅額WithholdingsOnVat21710102已交稅金PayingTax21710103轉(zhuǎn)出未交增值稅UnpaidVatChangeover21710104減免稅款TaxDeduction21710105銷項(xiàng)稅額SubstitutedMoneyOnVat21710106出口退稅TaxReimbursementForExport21710107進(jìn)項(xiàng)稅額轉(zhuǎn)出ChangeoverWithholdingsOnVat21710108出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額ExportDeductDomesticSalesGoodsTax21710109轉(zhuǎn)出多交增值稅OverpaidVatChangeover21710110未交增值稅UnpaidVat217102應(yīng)交營(yíng)業(yè)稅BusinessTaxPayable217103應(yīng)交消費(fèi)稅ConsumptionTaxPayable217104應(yīng)交資源稅ResourcesTaxPayable217105應(yīng)交所得稅IncomeTaxPayable217106應(yīng)交土地增值稅IncrementTaxOnLandValuePayable217107應(yīng)交城市維護(hù)建設(shè)稅TaxForMaintainingAndBuildingCitiesPayable217108應(yīng)交房產(chǎn)稅HousingPropertyTaxPayable217109應(yīng)交土地使用稅TenureTaxPayable217110應(yīng)交車船使用稅VehicleAndVesselUsageLicensePlateTax(Vvulpt)Payable217111應(yīng)交個(gè)人所得稅PersonalIncomeTaxPayable2176其他應(yīng)交款OtherFundInConformityWithPaying2181其他應(yīng)付款OtherPayables2191預(yù)提費(fèi)用DrawingExpenseInAdvance其他負(fù)債OtherLiabilities2201待轉(zhuǎn)資產(chǎn)價(jià)值PendingChangeRoverAssetsValue2211預(yù)計(jì)負(fù)債AnticipationLiabilities長(zhǎng)期負(fù)債Long-TermLiabilities2301長(zhǎng)期借款Long-TermLoans一年內(nèi)到期的長(zhǎng)期借款Long-TermLoansDueWithinOneYear一年后到期的長(zhǎng)期借款Long-TermLoansDueOverOneYear2311應(yīng)付債券BondsPayable231101債券面值FaceValue,ParValue231102債券溢價(jià)PremiumOnBonds231103債券折價(jià)DiscountOnBonds231104應(yīng)計(jì)利息AccruedInterest2321長(zhǎng)期應(yīng)付款Long-TermAccountPayable應(yīng)付融資租賃款A(yù)ccruedFinancialLeaseOutlay一年內(nèi)到期的長(zhǎng)期應(yīng)付Long-TermAccountPayableDueWithinOneYear一年后到期的長(zhǎng)期應(yīng)付Long-TermAccountPayableOverOneYear2331專項(xiàng)應(yīng)付款SpecialPayable一年內(nèi)到期的專項(xiàng)應(yīng)付Long-TermSpecialPayableDueWithinOneYear一年后到期的專項(xiàng)應(yīng)付Long-TermSpecialPayableOverOneYear2341遞延稅款DeferralTaxes三、所有者權(quán)益類Owner'sEquity資本Capita3101實(shí)收資本(或股本)Paid-UpCapital(OrStock)實(shí)收資本Pail-UpCapital實(shí)收股本Paid-UpStock3103已歸還投資InvestmentReturned公積3111資本公積CapitalReserve311101資本(或股本)溢價(jià)Capital(OrStock)Premium311102接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備ReceiveNon-CashDonateReserve311103股權(quán)投資準(zhǔn)備StockRightInvestmentReserves311105撥款轉(zhuǎn)入AllocateSumsChangeoverIn311106外幣資本折算差額ForeignCurrencyCapital311107其他資本公積OtherCapitalReserve3121盈余公積SurplusReserves312101法定盈余公積LegalSurplus312102任意盈余公積FreeSurplusReserves312103法定公益金LegalPublicWelfareFund312104儲(chǔ)備基金ReserveFund312105企業(yè)發(fā)展基金EnterpriseExpansionFund312106利潤(rùn)歸還投資ProfitsCapitalizedOnReturnOfInvestment利潤(rùn)Profits3131本年利潤(rùn)C(jī)urrentYearProfits3141利潤(rùn)分配ProfitDistribution314101其他轉(zhuǎn)入OtherChangeoverIn314102提取法定盈余公積WithdrawalLegalSurplus314103提取法定公益金WithdrawalLegalPublicWelfareFunds314104提取儲(chǔ)備基金WithdrawalReserveFund314105提取企業(yè)發(fā)展基金WithdrawalReserveForBusinessExpansion314106提取職工獎(jiǎng)勵(lì)及福利基金WithdrawalStaffAndWorkers''BonusAndWelfareFund314107利潤(rùn)歸還投資ProfitsCapitalizedOnReturnOfInvestment314108應(yīng)付優(yōu)先股股利PreferredStockDividendsPayable314109提取任意盈余公積WithdrawalOtherCommonAccumulationFund314110應(yīng)付普通股股利CommonStockDividendsPayable314111轉(zhuǎn)作資本(或股本)的普通股股利CommonStockDividendsChangeToAssets(OrStock)314115未分配利潤(rùn)UndistributedProfit四、成本類Cost4101生產(chǎn)成本CostOfManufacture410101基本生產(chǎn)成本BaseCostOfManufacture410102輔助生產(chǎn)成本AuxiliaryCostOfManufacture4105制造費(fèi)用ManufacturingOverhead材料費(fèi)Materials管理人員工資ExecutiveSalaries獎(jiǎng)金Wages退職金RetirementAllowance補(bǔ)貼Bonus外保勞務(wù)費(fèi)OutsourcingFee福利費(fèi)EmployeeBenefits/Welfare會(huì)議費(fèi)Conferences加班餐費(fèi)SpecialDuties市內(nèi)交通費(fèi)BusinessTraveling通訊費(fèi)Correspondence水電取暖費(fèi)WaterAndSteam稅費(fèi)TaxesAndDues租賃費(fèi)Rent管理費(fèi)Maintenance車輛維護(hù)費(fèi)VehiclesMaintenance油料費(fèi)VehiclesMaintenance培訓(xùn)費(fèi)EducationAndTraining接待費(fèi)Entertainment圖書(shū)、印刷費(fèi)BooksAndPrinting運(yùn)費(fèi)Transportation保險(xiǎn)費(fèi)InsurancePremium支付手續(xù)費(fèi)Commission雜費(fèi)SundryCharges折舊費(fèi)DepreciationExpense機(jī)物料消耗ArticleOfConsumption勞動(dòng)保護(hù)費(fèi)LaborProtectionFees季節(jié)性停工損失LossOnSeasonalityCessation4107勞務(wù)成本ServiceCosts五、損益類ProfitAndLoss收入Income業(yè)務(wù)收入OperatingIncome5101主營(yíng)業(yè)務(wù)收入PrimeOperatingRevenue產(chǎn)品銷售收入SalesRevenue服務(wù)收入ServiceRevenue5102其他業(yè)務(wù)收入OtherOperatingRevenue材料銷售SalesMaterials代購(gòu)代售包裝物出租WrapPageLease出讓資產(chǎn)使用權(quán)收入RemiseRightOfAssetsRevenue返還所得稅ReimbursementOfIncomeTaxReimbursement付還,退還其他收入OtherRevenue5201投資收益InvestmentIncome短期投資收益CurrentInvestmentIncome長(zhǎng)期投資收益Long-TermInvestmentIncome計(jì)提的委托貸款減值準(zhǔn)備WithdrawalOfEntrustLoansReserves5203補(bǔ)貼收入SubsidizeRevenue國(guó)家扶持補(bǔ)貼收入SubsidizeRevenueFromCountry其他補(bǔ)貼收入OtherSubsidizeRevenue5301營(yíng)業(yè)外收入Non-OperatingIncome非貨幣性交易收益Non-CashDealIncome現(xiàn)金溢余CashOverage處置固定資產(chǎn)凈收益NetIncomeOnDisposalOfFixedAssets出售無(wú)形資產(chǎn)收益IncomeOnSalesOfIntangibleAssets固定資產(chǎn)盤盈FixedAssetsInventoryProfit罰款凈收入NetAmercementIncome支出Outlay業(yè)務(wù)支出RevenueCharges5401主營(yíng)業(yè)務(wù)成本OperatingCosts產(chǎn)品銷售成本CostOfGoodsSold服務(wù)成本CostOfService5402主營(yíng)業(yè)務(wù)稅金及附加TaxAndAssociateCharge營(yíng)業(yè)稅SalesTax消費(fèi)稅ConsumptionTax城市維護(hù)建設(shè)稅TaxForMaintainingAndBuildingCities資源稅ResourcesTax土地增值稅IncrementTaxOnLandValue5405其他業(yè)務(wù)支出OtherBusinessExpense銷售其他材料成本OtherCostOfMaterialSale其他勞務(wù)成本OtherCostOfService其他業(yè)務(wù)稅金及附加費(fèi)OtherTaxAndAssociateCharge費(fèi)用Expenses5501營(yíng)業(yè)費(fèi)用OperatingExpenses代銷手續(xù)費(fèi)ConsignmentCommissionCharge運(yùn)雜費(fèi)Transportation保險(xiǎn)費(fèi)InsurancePremium展覽費(fèi)ExhibitionFees廣告費(fèi)AdvertisingFees5502管理費(fèi)用AdministrativeExpenses職工工資StaffSalaries修理費(fèi)RepairCharge低值易耗攤銷ArticleOfConsumption辦公費(fèi)OfficeAllowance差旅費(fèi)TravellingExpense工會(huì)經(jīng)費(fèi)LaborUnionExpenditure研究與開(kāi)發(fā)費(fèi)ResearchAndDevelopmentExpense福利費(fèi)EmployeeBenefits/Welfare職工教育經(jīng)費(fèi)PersonnelEducation待業(yè)保險(xiǎn)費(fèi)UnemploymentInsurance勞動(dòng)保險(xiǎn)費(fèi)LaborInsurance醫(yī)療保險(xiǎn)費(fèi)MedicalInsurance會(huì)議費(fèi)Conference聘請(qǐng)中介機(jī)構(gòu)費(fèi)IntermediaryOrgans咨詢費(fèi)ConsultFees訴訟費(fèi)LegalCost業(yè)務(wù)招待費(fèi)BusinessEntertainment技術(shù)轉(zhuǎn)讓費(fèi)TechnologyTransferFees礦產(chǎn)資源補(bǔ)償費(fèi)MineralResourcesCompensationFees排污費(fèi)PollutionDischargeFees房產(chǎn)稅HousingPropertyTax車船使用稅VehicleAndVesselUsageLicensePlateTax(Vvulpt)土地使用稅TenureTax印花稅StampTax5503財(cái)務(wù)費(fèi)用FinanceCharge利息支出InterestExchange匯兌損失ForeignExchangeLoss各項(xiàng)手續(xù)費(fèi)ChargeForTrouble各項(xiàng)專門借款費(fèi)用Special-BorrowingCost5601營(yíng)業(yè)外支出NoBusinessExpenditure捐贈(zèng)支出DonationOutlay減值準(zhǔn)備金DepreciationReserves非常損失ExtraordinaryLoss處理固定資產(chǎn)凈損失NetLossOnDisposalOfFixedAssets出售無(wú)形資產(chǎn)損失LossOnSalesOfIntangibleAssets固定資產(chǎn)盤虧FixedAssetsInventoryLoss債務(wù)重組損失LossOnArrangement罰款支出AmercementOutlay5701所得稅IncomeTax以前年度損益調(diào)整PriorYearIncomeAdjustment會(huì)計(jì)專業(yè)英語(yǔ)詞匯

Acca1 10 11(001)ASeriesOf 一系列(002)Abatement 扣減(003)AbsoluteAndUnconditionalPayments 絕對(duì)和無(wú)條件付款(004)AbsorbedOverhead 已吸收制造費(fèi)用(005)AbsorptionCosting 吸收成本計(jì)算(006)Accelerated 加速的(007)AcceleratedDepreciationMethod 加速折舊法(008)AcceleratedPayment 加速支付(009)Acceptance 承兌、接受(010)AcceptanceDate 接受日(011)Accession 加入(012)Accessories 附屬設(shè)備(013)Account 帳戶,報(bào)表(014)AccountAbility 承擔(dān)責(zé)任的程度(015)AccountAbility

Concept 經(jīng)營(yíng)責(zé)任概念(016)AccountNumber 賬戶編號(hào)(017)AccountSale 承銷清單(018)AccountTitle 會(huì)計(jì)科目(019)Accountancy 會(huì)計(jì)職業(yè)(020)Accountant 會(huì)計(jì)師(021)Accounting 會(huì)計(jì)學(xué)(022)AccountingAssumption 會(huì)計(jì)假設(shè)(023)AccountingBases 會(huì)計(jì)基礎(chǔ)(024)AccountingBenefits 會(huì)計(jì)利益(025)AccountingConcepts 會(huì)計(jì)概念(026)AccountingControl 會(huì)計(jì)控制(027)AccountingCycle 會(huì)計(jì)循環(huán)(028)AccountingDecisionMaking 會(huì)計(jì)決策(029)AccountingDepartment 會(huì)計(jì)機(jī)構(gòu)(030)AccountingDocument 會(huì)計(jì)憑證(031)AccountingElements 會(huì)計(jì)要素(032)AccountingEntity 會(huì)計(jì)主體(033)AccountingEntry 會(huì)計(jì)分錄(034)AccountingEnvironment 會(huì)計(jì)環(huán)境(035)AccountingEquation 會(huì)計(jì)等式(036)AccountingForecasting 會(huì)計(jì)預(yù)測(cè)(037)AccountingInformation 會(huì)計(jì)信息(038)AccountingManual 會(huì)計(jì)手冊(cè)(039)AccountingMeasurement 會(huì)計(jì)計(jì)量(040)AccountingMethod 會(huì)計(jì)方法(041)AccountingObject 會(huì)計(jì)對(duì)象(042)AccountingObjective 會(huì)計(jì)目標(biāo)(043)AccountingOfAgriculturalEnterprises 農(nóng)業(yè)會(huì)計(jì)(044)AccountingOfCivilAviationTransportationEnterprises 民航運(yùn)輸企業(yè)會(huì)計(jì)(045)AccountingOfCommercialEnterprises 商品流通企業(yè)會(huì)計(jì)(046)AccountingOfCommunicationAndTransportationEnterprises 交通運(yùn)輸企業(yè)會(huì)計(jì)(047)AccountingOfConstructionEnterprises 施工企業(yè)會(huì)計(jì)(048)AccountingOfConstructionUnits 建設(shè)單位會(huì)計(jì)(049)AccountingOfEnterprisesWithForeignInvestment 外商投資企業(yè)會(huì)計(jì)(050)AccountingOfFinancialInstitutions 金融企業(yè)會(huì)計(jì)(051)AccountingOfForeignEconomicCooperationEnterPrises 對(duì)外經(jīng)濟(jì)合作企業(yè)會(huì)計(jì)(052)AccountingOfHighTechnologyEnterprises 高新技術(shù)企業(yè)會(huì)計(jì)(053)AccountingOfIndustrialEnterprises 工業(yè)會(huì)計(jì)(054)AccountingOfInsuranceCompanies 保險(xiǎn)企業(yè)會(huì)計(jì)(055)AccountingOfPostAndTelecommunicationEnterprises 郵電通信企業(yè)會(huì)計(jì)(056)AccountingOfRailWayTransportationEnterprises 鐵路運(yùn)輸企業(yè)會(huì)計(jì)(057)AccountingOfRealEstateEnterprises 房地產(chǎn)開(kāi)發(fā)企業(yè)會(huì)計(jì)(058)AccountingOfStockCompanies 股份制企業(yè)會(huì)計(jì)(059)AccountingOfTourismAndService 旅游、飲食服務(wù)企業(yè)會(huì)計(jì)(060)AccountingPeriod 會(huì)計(jì)期間(061)AccountingPersonnel 會(huì)計(jì)人員(062)AccountingPolicies 會(huì)計(jì)政策(063)AccountingPostulate 會(huì)計(jì)假設(shè)(064)AccountingPractice 會(huì)計(jì)實(shí)務(wù)(065)AccountingPrinciples 會(huì)計(jì)準(zhǔn)則(066)AccountingProcedures 會(huì)計(jì)程序(067)AccountingProfessionalEthics 會(huì)計(jì)職業(yè)道德(068)AccountingRateOfReturn 會(huì)計(jì)報(bào)酬率(069)AccountingRecognition 會(huì)計(jì)確認(rèn)(070)AccountingRecords 會(huì)計(jì)記錄(071)AccountingReferenceDate 會(huì)計(jì)參照日(072)AccountingReferencePeriod 會(huì)計(jì)參照期間(073)AccountingResearch 會(huì)計(jì)研究(074)AccountingScienceSystem 會(huì)計(jì)學(xué)科體系(075)AccountingSeriesRelease 會(huì)計(jì)公告文件(076)AccountingStandards 會(huì)計(jì)準(zhǔn)則(077)AccountingStatements 會(huì)計(jì)報(bào)表(078)AccountingSupervision 會(huì)計(jì)監(jiān)督(079)AccountingSystem 會(huì)計(jì)制度/會(huì)計(jì)系統(tǒng)(080)AccountingTheory 會(huì)計(jì)理論(081)AccountingTreatment 會(huì)計(jì)處理(082)AccountingValuation 會(huì)計(jì)計(jì)價(jià)(083)Accounting-Rate-Of-ReturnMethod 會(huì)計(jì)收益率法(084)AccountsForSettlementOfClaim 債權(quán)結(jié)算賬戶(085)AccountsForSettlementOfClaimAndDebt 債權(quán)債務(wù)結(jié)算賬戶(086)AccountsForSettlementOfDebt 債務(wù)結(jié)算賬戶(087)AccountsOfApplicationsOfFunds 資金運(yùn)用賬戶(088)AccountsOfSourcesOfFunds 資金來(lái)源賬戶(089)AccountsPayable 應(yīng)付賬款(090)AccountsReceivableCollectionPeriod 應(yīng)收賬款收款期(091)AccountsReceivableLedger 應(yīng)收賬款明細(xì)分類賬(092)AccountsReceivableMethod 應(yīng)收賬款法(093)AccountsReceivableTurnover 應(yīng)收賬款周轉(zhuǎn)率(094)AccountsReceivable 應(yīng)收賬款(095)AccreditedInvestors 經(jīng)備案的投資人(096)Accrual 獲利,利息,自然增長(zhǎng)/應(yīng)計(jì)項(xiàng)目(097)AccrualAccounting 權(quán)責(zé)發(fā)生制會(huì)計(jì)(098)AccrualBasis 權(quán)責(zé)發(fā)生制原則(099)AccrualConcept 權(quán)責(zé)發(fā)生制概念,應(yīng)計(jì)概念(100)AccruedAssets 應(yīng)計(jì)資產(chǎn)(101)AccruedExpenses 應(yīng)計(jì)費(fèi)用(102)AccruedInterest 應(yīng)計(jì)利息(103)AccruedLiabilities 應(yīng)計(jì)負(fù)債(104)AccruedPayable 應(yīng)計(jì)應(yīng)付賬款(105)AccruedReceivable 應(yīng)計(jì)應(yīng)收賬款(106)AccruedRevenue 應(yīng)計(jì)收入(107)AccumulatedAllowance 累計(jì)準(zhǔn)備金(108)AccumulatedDepreciation 累計(jì)折舊(109)AccumulatedProfits 累積利益(110)Accuracy 準(zhǔn)確度(111)AcidTestRation 速動(dòng)比率'(0酸性測(cè)試比率)(112)AcknowledgementRequirement 對(duì)承認(rèn)的要求(113)Acquisition 購(gòu)置(114)AcquisitionAccounting 收購(gòu)會(huì)計(jì)(115)AcquisitionOfAssets 資產(chǎn)的取得(116)Acquisitions 兼并(117)ActOnProductLiability (德國(guó))生產(chǎn)責(zé)任法(118)Action 訴訟(119)ActivityBasedAccounting 作業(yè)基礎(chǔ)成本計(jì)算Abc(120)ActualCost 實(shí)際成本(121)ActualOwnership 事實(shí)上的所有權(quán)(122)AddingDevice 加法設(shè)備(123)AdditionalFilings 補(bǔ)充備案(124)AdditionalMargin 附加利差(125)AdditionalRisk 附加風(fēng)險(xiǎn)(126)Additions 設(shè)備的附件(127)AdditionsOfFixedAssets 固定資產(chǎn)擴(kuò)建(128)AdjunctAccounts 附加賬戶(129)AdjustedNetPresentValue 調(diào)整后的凈現(xiàn)值(130)AdjustedTaxBasis 已調(diào)整稅基(131)AdjustingEntry 調(diào)整記錄(132)AdjustingEvents 調(diào)整事項(xiàng)(133)AdjustingJournalEntry 調(diào)整分錄(134)AdjustingProcedures 調(diào)整程序(135)Adjustment 調(diào)整(136)AdjustmentAccounts 調(diào)整賬戶(137)AdjustmentOfAccount 賬項(xiàng)調(diào)整(138)AdjustmentOfYield 對(duì)收益的調(diào)整(139)AdministrativeExpenses 行政管理費(fèi)(140)AdministrativeFee 管理費(fèi)(141)AdministrativeLaw (美國(guó))行政法(142)Advance 放款(143)AdvanceNotice 事先通知(144)AdvanceToSupplier 預(yù)付賬款(145)Advances 預(yù)付(146)AdverseTaxConsequences 不利的稅收后果(147)Advertising 做廣告(148)AdvertisingExpense 廣告費(fèi)(149)AdviceNote 發(fā)貨通知(150)Affiliate 附屬機(jī)構(gòu)(151)AffiliatedGroup 聯(lián)合團(tuán)體(152)AfricanLeasingAssociation 非洲租賃協(xié)會(huì)(153)After-TaxRate 稅后利率(154)Agency 代理(155)AgencyCost 代理成本(156)Agent 代理人(157)Aggregate 合計(jì)(158)AggregateRents 合計(jì)租金(159)AggregateRisk 合計(jì)風(fēng)險(xiǎn)(160)AgingOfAccountsReceivableMethod 應(yīng)收賬齡分析法(161)Agreement 協(xié)議(162)AgreementConcerningRightsOfExploreNaturalResources涉及自然資源開(kāi)發(fā)權(quán)的協(xié)議(163)Align 調(diào)準(zhǔn)(164)Alliances 聯(lián)盟(165)All-InclusiveConceptOfIncome 收益總括觀點(diǎn)(166)AllocationOfFinanceIncome 財(cái)務(wù)收益分配(167)Allotments 分配數(shù)(168)Allowance 津貼(169)AllowanceForLossesOnReceivables 應(yīng)收款損失備抵金(170)All-PurposeFinancialStatements 通用報(bào)表(171)AlternativeMinimumTax (美國(guó))可替代最低稅(172)AlternativeUses 改換用途地使用(173)Amalgamation 合并(174)AmenabilityToForeignInvestment 外國(guó)投資的易受控制程度(175)Amendment 修改(176)AmericanAccountingAssociation 美國(guó)會(huì)計(jì)協(xié)會(huì)(177)AmericanInstituteOfCpas 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)(178)Amortization 攤銷(179)AmortizationOfDeferredLoanFeesAndRelatedConsideration 遞延的貸款費(fèi)和相關(guān)的報(bào)酬的攤銷(180)AmortizationSchedule 攤銷進(jìn)度表(181)Amortize 攤銷/分期清償(182)AmortizedCost 應(yīng)攤成本(183)AmountOfRecourse 求償金額(184)AmountOfUsage 使用量(185)AnalogousTo 類推為(186)AnalyticalReview 分析性檢查(187)AnnualBudgetAppropriation 年度預(yù)算撥款(188)AnnualEquivalentCost 年度等量成本法(189)AnnualReportAndAccounts 年度報(bào)告和報(bào)表(190)AnnualReport 年度報(bào)告(191)Annuities 年金(192)Appendix 契約性文件的附件(193)ApplicableLaw 適用法律(194)ApplicableSecuritiesLaws 適用的證券法律(195)ApplicableTaxLife 適用的應(yīng)納稅壽命(196)AppliedCost 已分配成本(197)AppliedExpense 已分配費(fèi)用(198)AppliedManufacturingExpense 己分配制造費(fèi)用(199)Apportion 攤派(200)ApportionedCharge 攤派費(fèi)用(201)Appraisal 評(píng)估(202)AppraisalCost 檢驗(yàn)成本(203)Appraisers 評(píng)估人員(204)Appreciation 溢價(jià)、漲價(jià)(205)AppropriatedRetainedEarnings 撥定留存收益(206)Appropriation 侵占(207)AppropriationAccount 盈余分配帳戶(208)AppropriationProvisions 撥款條例(209)Approval 核準(zhǔn)(210)ApprovalAuthority 核準(zhǔn)權(quán)(211)Approximation 近似(212)ArbitraryAndArtificiallyHighValue (承租人違約出租人收回租賃物時(shí)法官判決的)任意的和人為抬高的價(jià)值(213)Arbitration 仲裁(214)Arm'sLengthTransaction 公平交易(215)Arrangement 安排(216)Arrest 扣留(217)ArtPerspective 藝術(shù)論(218)Article2a 美國(guó)統(tǒng)一商法典關(guān)于法定融資租賃的條款(219)ArticleOfAssociation 公司章程(220)ArticlesOfAssociation 公司章程細(xì)則(221)ArticlesOfIncorporation 公司章程(222)Articulation 勾稽關(guān)系(223)AsiaLease 亞洲租賃協(xié)會(huì)(224)Assemble 匯集(225)Assess 評(píng)估(226)Assessment 課稅(227)Asset 資產(chǎn)(228)AssetBackedFinancing 資產(chǎn)支持型融資(229)AssetBasedLesser 立足于資產(chǎn)的出租人(230)AssetManager 設(shè)備經(jīng)理(231)AssetOrientedLesser (經(jīng)營(yíng)租賃中的)資產(chǎn)導(dǎo)向型出租人(232)AssetRiskInsurance 資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn)(233)AssetSecuritization 資產(chǎn)證券化(234)AssetSpecificity 資產(chǎn)特點(diǎn)(235)AssetTracking 資產(chǎn)跟蹤(236)AssetValuePerShare 每股資產(chǎn)價(jià)值(237)Assets 資產(chǎn)(238)AssetsCover 資產(chǎn)保障(239)Assignee 受讓人(240)Assignment 讓與(241)AssignmentOfAccountsReceivable 應(yīng)收賬款出借(242)AssociatedCompany 聯(lián)營(yíng)公司(243)Association 社團(tuán)Society(244)Assumption 假設(shè)(245)AtTheExpiry 期限屆滿時(shí)(246)Attachments 附著物(247)AttainableStandard 可達(dá)標(biāo)準(zhǔn)(248)AttorneyFee 律師費(fèi)(249)AttributableProfit 可歸屬利潤(rùn)(250)Attributes 屬性(251)AuctionSale 拍賣(252)Audit 審計(jì)(253)AuditReport 審計(jì)報(bào)告(254)AuditingStandards 審計(jì)準(zhǔn)則(255)Auditor 審計(jì)員(256)Authenticate 認(rèn)證(257)Authentication 證實(shí)(258)Authority 當(dāng)局(259)Authorize 認(rèn)可(260)AuthorizedShareCapital 額定股本(261)AuthorizedStock 核定股份(262)AutomaticTransferOfTitle 所有權(quán)自動(dòng)轉(zhuǎn)移(263)AvailabilityOfFixedRateMedium-TermFinancing固定利率中期融資可得到的程度(264)AvailableHours 可用小時(shí)(265)Available-For-SaleSecurities 正供出售證券(266)Average 平均數(shù)(267)AverageCost 平均成本(268)AverageLife 平均壽命(269)AverageManagedNetFinancedAssets 所管理的已籌資金資產(chǎn)凈額平均值(270)AvoidableCosts 可避免成本(271)BackFlush

Accounting 倒退成本計(jì)算(272)Backed-UpServicer 替補(bǔ)服務(wù)者(273)Back-To-BackLoan 易幣貸款(274)BadDebt 壞賬(275)BadDebtsRatio 壞帳比率(276)Balance 余額(277)BalanceSheetAccounts 資產(chǎn)負(fù)債賬戶(278)BalanceSheetDate 資產(chǎn)負(fù)債表日(279)BalanceSheet 資產(chǎn)負(fù)債表(280)Bandwidth 帶寬(281)BankAccount 銀行賬戶(282)BankAffiliates 銀行的下屬機(jī)構(gòu)(283)BankBalance 銀行結(jié)存(284)BankCharges 銀行手續(xù)費(fèi)(285)BankDeposit 銀行存款(286)BankDiscount 銀行貼現(xiàn)(287)BankDraft 銀行匯票(288)BankLoan 銀行借款(289)BankOverdraft 銀行透支(290)BankQuote 銀行報(bào)價(jià)(291)BankReconciliation 銀行存款調(diào)節(jié)表(292)BankStatement 銀行對(duì)帳單(293)BankersAcceptance 銀行承兌(294)Bankruptcy 破產(chǎn)(295)BankruptcyCost 破產(chǎn)成本(296)BankruptcyCourt 破產(chǎn)法院(297)BankruptcyLaw 破產(chǎn)法(298)BankruptcyProceedings 破產(chǎn)程序(299)BareboatCharterer 光船承租人(300)BargainRenewalOption 廉價(jià)續(xù)租任擇權(quán)(301)BasicEarningsPerShare 每股基本收益(302)BasicRent 基本租金'(各期應(yīng)付的租金)(303)BasisOfApportionment 分?jǐn)偦A(chǔ)(304)Batch 批量(305)BatchCosting 分批成本計(jì)算(306)BatchLevel 批別層次(307)BeCombinedWith 與……一致(308)Bearer 持票人(309)Beneficiaries 受益人(310)Beneficiary 受益人(311)Bequest 遺產(chǎn)(312)Beta

FactorB'(0市場(chǎng)) 風(fēng)險(xiǎn)因素(313)Big-TicketItems 大額項(xiàng)目(314)Bill 帳單、票據(jù)(315)BillAndCollect 開(kāi)票和收款(316)BillOfExchange 匯票(317)BillOfLading 提單(318)BillOfLanding 提單(319)BillOfMaterials 用料預(yù)計(jì)單(320)BillPayable 應(yīng)付票據(jù)(321)BillReceivable 應(yīng)收票據(jù)(322)BillsDiscounted 貼現(xiàn)票據(jù)(323)BinCard 存貨記錄卡(324)BindingAgreement 有約束力的協(xié)議(325)BlindVendorDiscount 賣主暗扣(326)Bluebook 藍(lán)皮書(shū)'(美國(guó)二手市場(chǎng)設(shè)備價(jià)格手冊(cè))(327)BoardOfDirectors 董事會(huì)(328)BondInterestExpense 債券利息費(fèi)用(329)BondPayable 應(yīng)付債券(330)BondRetirement 債券贖回(331)Bondholder 債券持有人(332)Bonds 債券(333)BondsPayable 公司債券(334)Bonus 紅利(335)BonusShare 分紅股(336)BookIncome 賬面收入(337)BookKeeping 簿記(338)BookLoses 賬面虧損(339)BookOfAccounts 會(huì)計(jì)賬簿(340)BookOfChronologicalEntry 序時(shí)賬簿(341)BookValue 賬面價(jià)值(342)Bookkeeper 簿記員(343)Bookkeeping 簿記(344)BookkeepingMethods 記賬方法(345)BookkeepingProcedureUsingCategorizedAccountSummary 記賬憑證匯總表核算形式(346)BookkeepingProcedureUsingColumnarJournal 多欄式日記賬核算形式(347)BookkeepingProcedureUsingGeneralJournal 通用日記賬核算形式(348)BookkeepingProcedureUsingSummarizedJournal 日記總賬核算形式(349)BookkeepingProcedureUsingSummaryVouchers 匯總記賬憑證核算形式(350)BookkeepingProcedureUsingVouchers 記賬憑證核算形式(351)BookkeepingProcedures 會(huì)計(jì)核算形式(352)Borrower 借款人(353)BostonClassification 波士頓分類(354)BoundBook 訂本式賬簿(355)Bpo'(BargainPurchaseOption) 廉價(jià)購(gòu)買任擇權(quán)(356)BranchOfficeGeneralLedger 支店往來(lái)賬戶(357)Break-EvenChart 保本圖(358)Break-EvenPoint 保本點(diǎn)(359)BreakingDown

Time 復(fù)位時(shí)間(360)Bridge 橋梁(361)BridgeFacility 橋式融通(362)Broker 經(jīng)紀(jì)人(363)BrokerFee 經(jīng)紀(jì)人費(fèi)(364)Brokerage 經(jīng)紀(jì)人(365)Brokers 經(jīng)紀(jì)業(yè)(366)BroughtDown 接前(367)BroughtForward 接上頁(yè)(368)Budget 預(yù)算(369)BudgetAllowance 預(yù)算定額(370)BudgetCenter 預(yù)算中心(371)BudgetCostAllowance 預(yù)算成本折讓(372)BudgetManual 預(yù)算手冊(cè)(373)BudgetPeriod 預(yù)算期間(374)BudgetPreparation 預(yù)算編制(375)BudgetaryAccounting 預(yù)算會(huì)計(jì)(376)BudgetaryControl 預(yù)算控制(377)BudgetedCapacity 預(yù)算生產(chǎn)能力(378)Build-To-SuitLeases' (租賃物由承租人)承建或承造的租賃協(xié)議(379)Bulldozer 推土機(jī)(380)BundledAdditionalServices 捆綁'(在一起的)附加服務(wù)(381)Bundling 捆綁'(服務(wù))(382)Burden 制造費(fèi)用(383)BusinessAccounting 企業(yè)會(huì)計(jì)(384)BusinessAcquisition 業(yè)務(wù)收購(gòu)(385)BusinessActivity 經(jīng)濟(jì)活動(dòng)(386)BusinessAndOccupationTax 營(yíng)業(yè)及開(kāi)業(yè)許可稅(387)BusinessCenter 經(jīng)營(yíng)中心(388)BusinessEntity 企業(yè)個(gè)體(389)BusinessGeneration 業(yè)務(wù)開(kāi)發(fā)(390)BusinessOrganization 經(jīng)濟(jì)組織(391)BusinessTransaction 經(jīng)濟(jì)業(yè)務(wù)(392)BusinessTrust 商業(yè)信托(393)BusinessUnit 經(jīng)營(yíng)單位(394)Buy-OutManagement 管理性購(gòu)買產(chǎn)權(quán)(395)By'(E)-Laws 細(xì)則(396)By-Product 副產(chǎn)品(397)By-ProductSales 副產(chǎn)品銷售(398)Byte 字節(jié)(399)CallPremium 提前贖回溢價(jià)(400)CallableBond 可通知贖回債券(401)Called-UpShareCapital 催繳股本(402)CanceledCheck 已注銷支票(403)Capacity 生產(chǎn)能力(404)CapacityRatios 生產(chǎn)能力比率(405)Capital 股本、資本(406)CapitalAppreciation 資本增值(407)CapitalAssetsPricingModel 資本資產(chǎn)計(jì)價(jià)模式(408)CapitalCommitment 承偌資本(409)CapitalEmployed 已運(yùn)用的資本(410)CapitalExpenditureAuthorization 資本支出核準(zhǔn)(411)CapitalExpenditureControl 資本支出控制(412)CapitalExpenditureDecision 資本支出決策(413)CapitalExpenditureProposal 資本支出申請(qǐng)(414)CapitalExpenditure 資本支出(415)CapitalFundingPlanning 資本基金籌集計(jì)劃(416)CapitalGain 資本收益(417)CapitalIncome 資本收益(418)CapitalInvestmentAppraisal 資本投資評(píng)估(419)CapitalMaintenance 資本保全(420)CapitalOutlay 資本支出(421)CapitalReserves 資本公積(422)CapitalResourcePlanning 資本資源計(jì)劃(423)CapitalStatement 資本表(424)CapitalStockCertificate 股票(425)CapitalStock 股本(426)CapitalSurplus 資本盈余(427)CapitalTurnover 資本周轉(zhuǎn)率(428)CapitalizationOfInterests 利息資本化(429)Capitalize 資本化(430)Card 記錄卡(431)CardBook 卡片式賬簿(432)CarriedDown 移后(433)CarriedForward 移下頁(yè)(434)CarryingAmount 資產(chǎn)凈值'(資產(chǎn)－累計(jì)折舊－減值)(435)CarryingValue 賬面結(jié)存價(jià)值(436)Cash 現(xiàn)金(437)CashAccount 現(xiàn)金賬戶(438)CashBook 現(xiàn)金賬薄(439)CashBudget 現(xiàn)金預(yù)算(440)CashControl 現(xiàn)金控制(441)CashCow 金牛產(chǎn)品(442)CashDisbursementsJournal 現(xiàn)金支出日記賬(443)CashDiscount 現(xiàn)金折扣(444)CashDiscounted 現(xiàn)金貼現(xiàn)(445)CashDividend 現(xiàn)金股利(446)CashEquivalents 現(xiàn)金等價(jià)物(447)CashFlowBudget 現(xiàn)金流量預(yù)算(448)CashFlowProspects 現(xiàn)金流量預(yù)測(cè)(449)CashFlowStatement 現(xiàn)金流量表(450)CashFlow 現(xiàn)金流量(451)CashInBank 銀行存款(452)CashJournal 現(xiàn)金日記賬(453)CashLedger 現(xiàn)金分類賬(454)CashL