1、大大家家网网会会计计英英语语论论坛坛 1 AAAAAA 2 AbacusAbacus 3 abacusabacus 4 AbandonmentAbandonment 5 abandonmentabandonment valuevalue 6 abatement 7 abilityability toto serviceservice debtdebt 8 abnormalabnormal costcost 9 abnormalabnormal spoilagespoilage 10 aboveabove parpar 11 aboveabove thethe lineline 12 absol
2、uteabsolute amountamount 13 absoluteabsolute endorsementendorsement 14 absoluteabsolute insolvencyinsolvency 15 absoluteabsolute prioritypriority 16 absoluteabsolute valuevalue 17 absorbabsorb 18 absorptionabsorption accountaccount 19 absorptionabsorption costingcosting 20 abstractabstract 21 abusea
3、buse 22 abuseabuse ofof taxtax sheltershelter 23 ACCAACCA 24 acceleratedaccelerated costcost recoveryrecovery systemsystem 25 acceleratedaccelerated depreciationdepreciation methodmethod 26 accelerationacceleration clauseclause 27 acceptanceacceptance 28 acceptanceacceptance billbill 29 acceptanceac
4、ceptance registerregister 30 acceptanceacceptance samplingsampling 31 accessaccess timetime 32 accommodationaccommodation 33 accommodationaccommodation billbill 34 accommodationaccommodation endorsementendorsement 35 accountaccount 36 accountabilityaccountability 37 accountabilityaccountability unit
5、unit 38 AccountancyAccountancy 39 accountancyaccountancy 40 accountantaccountant 41 accountantaccountant generalgeneral 42 accountingaccounting inin chargecharge 43 accountant,saccountant,s legallegal liabilityliability 44 accountant,saccountant,s reportreport 45 accountant,saccountant,s responsibil
6、ityresponsibility 46 accountaccount formform 47 accountingaccounting 48 accountingaccounting assumptionassumption 49 accountingaccounting basisbasis 50 accountingaccounting changeschanges 51 accountingaccounting conceptconcept 52 accountingaccounting controlcontrol 53 accountingaccounting convention
7、convention 54 accountingaccounting corporationcorporation 55 accountingaccounting cyclecycle 56 accountingaccounting datadata 57 accountingaccounting doctrinedoctrine 58 accountingaccounting documentdocument 59 accountingaccounting elementselements 60 accountingaccounting entityentity 61 accountinga
8、ccounting entryentry 62 accountingaccounting equationequation 63 accountingaccounting eventevent 64 accountingaccounting exposureexposure 65 accountingaccounting firmfirm 66 AccountingAccounting HallHall ofof FameFame 67 accountingaccounting harmonizationharmonization 68 accountingaccounting identit
9、yidentity 69 accountingaccounting incomeincome 70 accountingaccounting informationinformation 71 accountingaccounting informationinformation systemsystem 72 accountingaccounting internationalizationinternationalization 73 accountingaccounting journalsjournals 74 accountingaccounting legislationlegis
10、lation 75 accountingaccounting manualmanual 76 accountingaccounting objectiveobjective 77 accountingaccounting periodperiod 78 accountingaccounting policiespolicies 79 accountingaccounting postulatepostulate 80 accountingaccounting practicepractice 81 accountingaccounting principleprinciple 82 Accou
11、ntingAccounting PrinciplePrinciple BoardBoard 83 accountingaccounting proceduresprocedures 84 accountingaccounting professionprofession 85 accountingaccounting raterate ofof returnreturn 86 accountingaccounting recordsrecords 87 AccountingAccounting ReviewReview 88 accountingaccounting rulesrules 89
12、 AccountingAccounting SeriesSeries ReleaseRelease 90 accountingaccounting serviceservice 91 accountingaccounting softwaresoftware 92 accountingaccounting standardstandard 93 accountingaccounting standardizationstandardization 94 AccountingAccounting StandardsStandards BoardBoard 95 AccountingAccount
13、ing StandardsStandards CommitteeCommittee 96 accountingaccounting systemsystem 97 accountingaccounting techniquetechnique 98 accountingaccounting theorytheory 99 accountingaccounting transactiontransaction 100 AccountingAccounting TrendTrend andand TechniquesTechniques 101 accountingaccounting unitu
14、nit 102 accountingaccounting valuationvaluation 103 accountingaccounting yearyear 104 accountsaccounts 105 accountaccount salessales 106 accountsaccounts payablepayable 107 accountsaccounts receivablereceivable 108 accountsaccounts receivablereceivable agingaging scheduleschedule 109 accountsaccount
15、s receivablereceivable assignedassigned 110 accountsaccounts receivablereceivable collectioncollection periodperiod 111 accountsaccounts receivablereceivable discounteddiscounted 112 accountsaccounts receivablereceivable financingfinancing 113 accountsaccounts receivablereceivable managementmanageme
16、nt 114 accountsaccounts receivablereceivable turnoverturnover 115 accretionaccretion 116 accrualaccrual basisbasis accountingaccounting 117 accruedaccrued assetasset 118 accruedaccrued expenseexpense 119 accruedaccrued liabilityliability 120 accruedaccrued revenuerevenue 121 accumulatedaccumulated d
17、epreciationdepreciation 122 accumulatedaccumulated dividenddividend 123 accumulatedaccumulated earningsearnings taxtax 124 accumulationaccumulation 125 acidacid testtest ratioratio 126 acquiredacquired companycompany 127 acquisitionacquisition 128 acquisitionacquisition accountingaccounting 129 acqu
18、isitionacquisition costcost 130 acquisitionacquisition decisiondecision 131 acquisitionacquisition excessexcess 132 acquisitionacquisition surplussurplus 133 across-the-boardacross-the-board 134 ACTACT 135 actact 136 actionaction 137 activeactive accountaccount 138 activeactive assetsassets 139 acti
19、vityactivity 140 activityactivity accountaccount 141 activityactivity accountingaccounting 142 activityactivity ratioratio 143 activityactivity variancevariance 144 actact ofof bankruptcybankruptcy 145 actact ofof companycompany 146 actact ofof GodGod 147 actualactual capitalcapital 148 actualactual
20、 valuevalue 149 actualactual wagewage 150 addedadded valuevalue 151 addedadded valuevalue statementstatement 152 addedadded valuevalue taxtax 153 additionaddition 154 additionaladditional depreciationdepreciation 155 additionaladditional paid-inpaid-in capitalcapital 156 additionaladditional taxtax
21、157 adequateadequate disclosuredisclosure 158 adjunctadjunct accountaccount 159 adjustable-rateadjustable-rate bondbond 160 adjustedadjusted grossgross incomeincome 161 adjustedadjusted trialtrial balancebalance 162 adjustingadjusting entryentry 163 adjustmentadjustment 164 adjustmentadjustment acco
22、untaccount 165 adjustmentadjustment bondbond 166 administrativeadministrative accountingaccounting 167 administrativeadministrative budgetbudget 168 administrativeadministrative expenseexpense 169 ADRADR 170 adad valoremvalorem taxtax 171 advanceadvance 172 advanceadvance corporationcorporation taxt
23、ax 173 advancesadvances fromfrom customerscustomers 174 advanceadvance toto supplierssuppliers 175 adventureadventure 176 adverseadverse opinionopinion 177 adverseadverse variancevariance 178 advisoryadvisory servicesservices 179 affiliatedaffiliated companycompany 180 affiliationaffiliation 181 aft
24、erafter closingclosing trialtrial balancebalance 182 afterafter costcost 183 afterafter datedate 184 afterafter sightsight 185 after-taxafter-tax 186 AGAAGA 187 ageage 188 ageage allowanceallowance 189 ageage analysisanalysis 190 agencyagency 191 agencyagency commissioncommission 192 agencyagency fu
25、ndfund 193 a ag gendaenda 194 agentagent 195 aggregateaggregate balancebalance sheetsheet 196 aggregateaggregate incomeincome statementstatement 197 AGIAGI 198 agingaging ofof accountsaccounts receivablereceivable 199 agingaging scheduleschedule 200 agioagio 201 agiotageagiotage 202 AGMAGM 203 agree
26、mentagreement 204 agreementagreement ofof partnershippartnership 205 AICPAAICPA 206 AISAIS 207 allall capitalcapital earningsearnings raterate 208 all-inclusiveall-inclusive incomeincome conceptconcept 209 allocationallocation 210 allocationallocation criteriacriteria 211 allotmentallotment 212 allo
27、wanceallowance 213 allowanceallowance forfor badbad debtsdebts 214 allowanceallowance forfor depreciationdepreciation 215 allowanceallowance methodmethod 216 all-purposeall-purpose financialfinancial statementstatement 217 alphaalpha riskrisk 218 alteredaltered checkcheck 219 alternativealternative
28、accountingaccounting methodsmethods 220 alternativealternative proposalsproposals 221 amalgamationamalgamation 222 AmericanAmerican AccountingAccounting AssociationAssociation 223 AmericanAmerican depositorydepository receiptsreceipts 224 AmericanAmerican InstituteInstitute ofof CertifiedCertified P
29、ublicPublic AccountantsAccountants 225 AmericanAmerican optionoption 226 AmericanAmerican StockStock ExchangeExchange 227 amortizationamortization 228 amortizedamortized costcost 229 amountamount 230 amountamount differdiffer 231 amountamount duedue 232 amountamount ofof 1 1 dollardollar 233 analysi
30、sanalysis 234 analystanalyst 235 analyticalanalytical reviewreview 236 annualannual auditaudit 237 annualannual closingclosing 238 annualannual generalgeneral meetingmeeting 239 annualizeannualize 240 annualizedannualized netnet presentpresent valuevalue 241 annualannual reportreport 242 annuityannu
31、ity 243 annuityannuity duedue 244 annuityannuity inin advanceadvance 245 annuityannuity inin arrearsarrears 246 annuityannuity methodmethod ofof depreciationdepreciation 247 antedateantedate 248 anticipationanticipation 249 anti-dilutionanti-dilution clauseclause 250 anti-pollutionanti-pollution inv
32、estmentinvestment 251 anti-profiteeringanti-profiteering taxtax 252 anti-taxanti-tax avoidanceavoidance 253 anti-trustanti-trust legislationlegislation 254 A/PA/P 255 APBAPB 256 APBAPB OpinionOpinion 257 ApplicationApplication 258 appliedapplied overheadoverhead 259 appraisalappraisal 260 appraisala
33、ppraisal capitalcapital 261 appraisalappraisal surplussurplus 262 appraiserappraiser 263 appreciationappreciation 264 appropriatedappropriated retainedretained earningsearnings 265 appropriationappropriation 266 appropriationappropriation accountaccount 267 appropriationappropriation budgetbudget 26
34、8 approvalapproval 269 approvedapproved accountaccount 270 approvedapproved bondbond 271 A/RA/R 272 arbitragearbitrage 273 arbitragearbitrage transactiontransaction 274 arbitrationarbitration 275 arithmeticalarithmetical errorerror 276 arm,s-lengtharm,s-length priceprice 277 arm,s-lengtharm,s-length
35、 transactiontransaction 278 ARRARR 279 arrearsarrears 280 arrestmentarrestment 281 AuthurAuthur AndersonAnderson ;委委付付 废废弃弃价价值值 减减免免冲冲销销 偿偿债债能能力力 异异常常成成本本 异异常常损损耗耗 超超过过票票面面价价值值 线线上上项项目目 绝绝对对数数, ,绝绝对对金金额额 绝绝对对背背书书 绝绝对对无无力力偿偿付付 绝绝对对优优先先求求偿偿权权 绝绝对对值值 摊摊配配, ,转转并并 摊摊配配账账户户, ,转转并并账账户户 摊摊配配成成本本计计算算法法 摘摘要要表
36、表 滥滥用用职职权权 滥滥用用避避税税项项目目 特特许许公公认认会会计计师师公公会会 加加速速成成本本收收回回制制度度 加加速速折折旧旧法法, ,快快速速折折旧旧法法 加加速速偿偿付付条条款款, ,提提前前偿偿付付条条款款 承承兑兑已已承承兑兑票票据据验验收收 承承兑兑票票据据 承承兑兑票票据据登登记记簿簿 验验收收抽抽样样 存存取取时时间间 融融通通 融融通通票票据据 融融通通背背书书 账账户户, ,会会计计科科目目账账簿簿, ,报报表表账账目目, ,账账项项记记账账 经经营营责责任任, ,会会计计责责任任 责责任任单单位位 会会计计杂杂志志 会会计计 会会计计员员, ,会会计计师师 会会计
37、计主主任任, ,总总会会计计 主主管管会会计计师师 会会计计师师的的法法律律责责任任 会会计计师师报报告告 会会计计师师职职责责 账账户户式式, ,账账式式 会会计计会会计计学学 会会计计假假定定, ,会会计计假假设设 会会计计基基准准, ,会会计计基基本本方方法法 会会计计变变更更 会会计计概概念念 会会计计控控制制 会会计计常常规规, ,会会计计惯惯例例 会会计计公公司司 会会计计循循环环 会会计计数数据据 会会计计信信条条 会会计计凭凭证证 会会计计要要素素 会会计计主主体体, ,会会计计个个体体 会会计计分分录录 会会计计等等式式 会会计计事事项项 会会计计暴暴露露, ,会会计计暴暴露
38、露风风险险 会会计计事事务务所所 会会计计名名人人堂堂 会会计计协协调调化化 会会计计恒恒等等式式 会会计计收收益益 会会计计信信息息 会会计计信信息息系系统统 会会计计国国际际化化 会会计计杂杂志志 会会计计法法规规 会会计计手手册册 会会计计目目标标 会会计计期期 会会计计政政策策 会会计计假假设设 会会计计实实务务 会会计计原原则则 会会计计原原则则委委员员会会 会会计计程程序序 会会计计职职业业, ,会会计计专专业业 会会计计收收益益率率 会会计计记记录录, ,会会计计簿簿籍籍 会会计计评评论论 会会计计规规则则 会会计计公公告告文文件件 会会计计服服务务 会会计计软软件件 会会计计标
39、标准准, ,会会计计准准则则 会会计计标标准准化化 会会计计准准则则委委员员会会( (英英) ) 会会计计准准则则委委员员会会( (英英) ) 会会计计制制度度会会计计系系统统 会会计计技技术术 会会计计理理论论 会会计计业业务务, ,会会计计账账务务 会会计计趋趋势势和和会会计计技技术术 会会计计单单位位 会会计计计计价价 会会计计年年度度 会会计计账账簿簿, ,会会计计报报表表 承承销销清清单单, ,承承销销报报告告单单 应应付付账账款款 应应收收账账款款 应应收收账账款款账账龄龄分分析析表表 已已转转让让应应收收账账款款 应应收收账账款款收收款款期期 已已贴贴现现应应收收账账款款 应应收
40、收账账款款筹筹资资, ,应应收收账账款款融融资资 应应收收账账款款管管理理 应应收收账账款款周周转转率率, ,应应收收账账款款周周转转次次数数 增增殖殖 应应计计制制会会计计, ,权权责责发发生生制制会会计计 应应计计资资产产 应应计计费费用用 应应计计负负债债 应应计计收收入入 累累计计折折旧旧 累累计计股股利利 累累积积盈盈余余税税, ,累累积积收收益益税税 累累积积, ,累累计计 酸酸性性试试验验比比率率 被被盘盘购购公公司司, ,被被兼兼并并公公司司 购购置置, ,盘盘购购 盘盘购购会会计计 购购置置成成本本 购购置置决决策策 盘盘购购超超支支 盘盘购购盈盈余余 全全面面调调整整 预预
41、交交公公司司税税 法法案案, ,法法规规 起起诉诉, ,诉诉讼讼 活活动动账账户户 活活动动资资产产 业业务务活活动动, ,作作业业 作作业业账账户户 作作业业会会计计 业业务务活活动动比比率率 业业务务活活动动量量差差异异 破破产产法法 公公司司法法 天天灾灾, ,不不可可抗抗力力 实实际际资资本本 实实际际价价值值 实实际际工工资资 增增值值 增增值值表表 增增值值税税 增增置置, ,扩扩建建 附附加加折折旧旧, ,补补提提折折旧旧 附附加加实实缴缴资资本本 附附加加税税 充充分分披披露露 附附加加账账户户 可可调调整整利利率率债债券券 调调整整后后收收益益总总额额, ,调调整整后后所所得
42、得总总额额 调调整整后后试试算算表表 调调整整分分录录 调调整整 调调整整账账户户 调调整整债债券券 行行政政管管理理会会计计 行行政政管管理理预预算算 行行政政管管理理费费用用 资资产产折折旧旧年年限限幅幅度度 从从价价税税 预预付付款款, ,垫垫付付款款 预预交交公公司司税税 预预收收客客户户款款 预预付付货货款款 投投机机经经营营, ,短短期期经经营营 反反面面意意见见, ,否否定定意意见见 不不利利差差异异, ,逆逆差差 咨咨询询服服务务 联联营营公公司司 联联营营 结结账账后后试试算算表表 售售后后成成本本 出出票票后后兑兑付付 见见票票后后兑兑付付 税税后后 政政府府会会计计师师联
43、联合合会会 寿寿命命, ,账账龄龄, ,资资产产使使用用年年限限 年年龄龄减减免免 账账龄龄分分析析 代代理理, ,代代理理关关系系 代代理理佣佣金金 代代管管基基金金 议议事事日日程程, ,备备忘忘录录 代代理理商商, ,代代理理人人 合合并并资资产产负负债债表表 合合并并损损益益表表 调调整整后后收收益益总总额额, ,调调整整后后所所得得总总额额 应应收收账账款款账账龄龄分分析析 账账龄龄表表 贴贴水水, ,折折价价 汇汇兑兑业业务务, ,兑兑换换业业务务 年年度度股股东东大大会会 协协议议 合合伙伙协协议议 美美国国注注册册公公共共会会计计师师协协会会 会会计计信信息息系系统统 资资本本
44、总总额额收收益益率率 总总括括收收益益概概念念 分分摊摊, ,分分配配 分分配配标标准准 分分配配, ,拨拨付付分分配配数数, ,拨拨付付数数 备备抵抵折折让让津津贴贴 呆呆账账备备抵抵 折折旧旧备备抵抵账账户户 备备抵抵法法 通通用用财财务务报报表表, ,通通用用会会计计报报表表 阿阿尔尔法法风风险险, ,第第一一种种审审计计风风险险 涂涂改改支支票票 可可选选择择性性会会计计方方法法 替替代代方方案案, ,备备选选方方案案 企企业业合合并并 美美国国会会计计学学会会 美美国国银银行行证证券券存存单单, ,美美国国银银行行证证券券托托存存收收据据 美美国国注注册册会会计计师师协协会会, ,美
45、美国国注注册册公公共共会会计计师师协协会会 美美式式期期权权 美美国国股股票票交交易易所所 摊销摊还 摊摊余余成成本本 金金额额, ,合合计计 金金额额不不符符 到到期期金金额额 1 1元元的的本本利利和和 分分析析 分分析析师师 分分析析性性检检查查 年年度度审审计计 年年度度结结账账 年年度度股股东东大大会会 按按年年折折算算 折折算算年年度度净净现现值值 年年度度报报告告 年年金金 期期初初年年金金 预预付付年年金金 迟迟付付年年金金 年年金金折折旧旧法法 填填早早日日期期 预预计计, ,预预列列 防防止止稀稀释释条条款款 消消除除污污染染投投资资 反反暴暴利利税税 反反避避税税 反反拖
46、拖拉拉斯斯立立法法 应应付付账账款款 会会计计原原则则委委员员会会 会会计计原原则则委委员员会会意意见见书书 申申请请, ,申申请请书书 已已分分配配间间接接费费用用 估估价价 评评估估资资本本 估估价价盈盈余余 估估价价员员, ,估估价价师师 增增值值 已已拨拨定定留留存存收收益益, ,已已指指定定用用途途留留存存收收益益 拨拨款款, ,指指拨拨经经费费 拨款账户留存收益分配账户 拨拨款款预预算算 核核定定, ,审审批批 核核定定账账户户 核核定定债债券券 应应收收账账款款 套套利利, ,套套汇汇 套套利利业业务务, ,套套汇汇业业务务 仲仲裁裁, ,公公断断 算算术术误误差差 正正常常价价
47、格格, ,公公正正价价格格 一一臂臂之之隔隔交交易易, ,正正常常交交易易 会会计计收收益益率率 拖拖欠欠, ,欠欠款款迟迟付付 财财产产扣扣押押 约约瑟瑟 安安德德森森会会计计师师事事务务所所, ,安安达达信信会会计计师师事事务务所所 文文件件条条文文, ,合合同同条条款款 公公司司章章程程 合合伙伙契契约约 环环接接 环环接接观观念念 人人工工智智能能 审审计计准准则则委委员员会会 美美国国股股票票交交易易所所 亚亚洲洲开开发发银银行行 亚亚洲洲美美元元 索索价价, ,卖卖方方报报价价 估估定定价价值值 估定,查定特别税捐,特别摊派税捐 资资产产 资资产产担担保保, ,资资产产保保证证 资
48、资产产折折旧旧年年限限幅幅度度 资资产产负负债债观观念念 资资产产质质量量 资资产产退退役役, ,资资产产报报废废 资资产产重重估估价价 资资产产剥剥离离, ,资资产产拆拆卖卖 资资产产结结构构 资资产产周周转转率率 资资产产计计价价 应应收收账账款款转转让让 联联属属公公司司, ,附附属属公公司司 政政府府会会计计师师协协会会 承承担担债债务务, ,承承付付债债务务 税税后后 按按成成本本 按按票票面面额额, ,平平价价 见见票票兑兑付付, ,即即期期兑兑付付 被被查查封封账账户户 扣扣押押, ,查查封封 证证明明, ,验验证证 证证明明书书, ,鉴鉴定定书书 审审核核, ,审审计计 可可审审核核性性 审审计计委委员员会会 审审计计范范围围 审审定定财财务务报报表表, ,审审定定会会计计报报表表 审审计计证证据据, ,审审计计凭凭证证 审审计计指指南南 审审计计审审计计学学 审审计计程程序序 审审计计过过程程 审审计计标标准准, ,审审计计准准则则 审审计计准准则则委委员员会会 审审计计员员, ,审审计计师师 审审计计主主任任, ,总总审审计计 审审计计师师法法律律责责任任 审审计计师师意意见见书书 审审计计师师报报告告, ,查查账账报报告告 审审计计工工作作计计划划 审审计计报报告告 审审计计风风险险 审审计计抽
