财务英语英汉对照表 (A)
<UL lastCheckbox="null"><LI>Abandoned asset 废弃资产
<LI>Abandonment decision 废弃决策
<LI>Abandonment stage 废弃阶段
<LI>Abandonment value 废弃价值
<LI>Abatement 减免、冲销
<LI>Abatement of taxes 减税、退税
<LI>Abbreviated accounts 简式会计报
<LI>ABC system(of inventory control)分级存货控制制度
<LI>Ability to pay taxation 纳税能力
<LI>Ability to service debts 偿债能力
<LI>Abnormal cost 异常成本
<LI>Abnormal depreciation 异常折旧
<LI>Abnormal gain 异常利得、异常收益
<LI>Abnormal loss 异常损失
<LI>Abnormal shrinkage 异常盘亏
<LI>Abnormal spoilage 异常损耗
<LI>Abnormal yield curve 异常收益率曲线
<LI>About of circa 大约
<LI>About par 超过票面值
<LI>Above the line 线上项目
<LI>Abscond 潜逃
<LI>Absolute amount 绝对数，绝对金额
<LI>Absolute cost advantage 绝对成本优势
<LI>Absolute endorsement 绝对背书
<LI>Absolute fixed cost 绝对固定成本
<LI>Absolute insolvency 绝对无力偿付
<LI>Absolute interest 绝对权益
<LI>Absolute priority 绝对优先求偿权
<LI>Absolute liability 绝对赔偿责任
<LI>Absolute title 绝对产权
<LI>Absolute value 绝对值
<LI>Absolve 免偿债务，接触债务
<LI>Absorbed overhead 已转并间接费用，已摊配间接费用
<LI>Absorption 转并，摊配
<LI>Absorption account 转并帐户，摊配帐户
<LI>Absorption costing 摊配与成本计算法
<LI>Absorption rate 摊配比率
<LI>Abstinence 节欲，节制
<LI>Abstinence theory of interest 利息的节制理论
<LI>Abstract 摘要表
<LI>Abstract of title 产权状况摘要表
<LI>Abuse 滥用职权
<LI>Abuse of tax shelter 滥用避税项目
<LI>Abuse of trust 滥用信托权
<LI>Accelerated capital recovery system快速资本收回制度
<LI>Accelerated cost recovery system 快速（资产）成本回收制度
<LI>Accelerated depreciation method 加速折旧法、快速折旧法
<LI>Accelerated loan commitment 约定快速偿还贷款
<LI>Accelerating bonus plan 快速累进奖金制
<LI>Accelerating inflation 快速通货膨胀
<LI>Accelerating clause 快速偿付条款
<LI>Acceptable investment 可接受投资项目
<LI>Absolve 免偿债务，接触债务
<LI>Absorbed overhead 已转并间接费用，已摊配间接费用
<LI>Absorption 转并，摊配
<LI>Absorption account 转并帐户，摊配帐户
<LI>Absorption costing 摊配与成本计算法
<LI>Absorption rate 摊配比率
<LI>Abstinence 节欲，节制
<LI>Abstinence theory of interest 利息的节制理论
<LI>Abstract 摘要表
<LI>Abstract of title 产权状况摘要表
<LI>Abuse 滥用职权
<LI>Abuse of tax shelter 滥用避税项目
<LI>Abuse of trust 滥用信托权
<LI>Accelerated capital recovery system快速资本收回制度
<LI>Accelerated cost recovery system 快速（资产）成本回收制度
<LI>Accelerated depreciation method 加速折旧法、快速折旧法
<LI>Accelerated loan commitment 约定快速偿还贷款
<LI>Accelerating bonus plan 快速累进奖金制
<LI>Accelerating inflation 快速通货膨胀
<LI>Accelerating clause 快速偿付条款
<LI>Acceptable investment 可接受投资项目
<LI>Acceptable reliability level 可接受的可靠性程度
<LI>Acceptance 承兑、已承兑票据、验收
<LI>Acceptance bank 汇票承兑银行
<LI>Acceptance bill 承兑汇票
<LI>Acceptance commission 承兑佣金，承兑手续费
<LI>Acceptance corporation 汇票承兑公司
<LI>Acceptance credit 承兑信用
<LI>Acceptance financing 已承兑汇票筹资
<LI>Acceptance for honour 承兑拒付汇票
<LI>Acceptance letter of credit承兑信用证
<LI>Acceptance market 票据市场，汇票贴现市场
<LI>Acceptance of bribes 受贿
<LI>Acceptance of the bid 中标，得标
<LI>Acceptance on security 财产担保承兑
<LI>Acceptance payable 应付承兑汇票
<LI>Acceptance receivable 应收承兑汇票
<LI>Acceptance register 承兑汇票登记薄
<LI>Acceptance sampling 验收抽样
<LI>Acceptance supra protest 承兑拒付汇票
<LI>Accepted bill 已承兑汇票
<LI>Accepting house 汇票承兑银行
<LI>Acceptor 承兑人，验收人
<LI>Acceptor supra protect 代替承兑人
<LI>Accept-reject decision 采纳或不采纳决策
<LI>Access code 联网密码
<LI>Accession 财产增值
<LI>Accessory contract 附属合同
<LI>Access privileges 入库权，入网权
<LI>Access time 存取时间、连通时间
<LI>Accidental cost 偶然成本，偶生成本
<LI>Accidental loss 意外损失
<LI>Accident insurance 事故保险
<LI>Accommodation 融通
<LI>Accommodation acceptance 融通承兑
<LI>Accommodation bill 融通汇票
<LI>Accommodation charge 融通欠帐
<LI>Accommodation endorsement 融通背书
<LI>Accommodation paper 融通票据
<LI>Accommodation purchase 融通进货
<LI>Accommodator 融通汇票背书人
<LI>Accord and satisfaction 和解和清偿
<LI>Account 帐户
<LI>Accounts 帐薄、报表，帐单，记帐
<LI>Accountability 会计责任
<LI>Accountable officer 会计官员，出纳官员
<LI>Account analysis帐户分析
<LI>Accountancy 会计
<LI>Account bodies 会计团体
<LI>Accountancy profession 会计职业，会计专业
<LI>Accountant 会计师
<LI>Assistant accountant 助理会计师
<LI>Accountant general 总会计师、总会计
<LI>Account in charge 主管会计师
<LI>Accountant’s compilation report 会计师得编辑报告
<LI>Accountant’s database 会计师数据库
<LI>Accountant’s department 会计处，会计部门
<LI>Accountant’s fees 会计师公费
<LI>Accountant’s firm 会计事务所
<LI>Accountant for the public interest 公众利益会计师，无偿服务会计师
<LI>Accountant’s legal liability 会计师法律责任
<LI>Accountant’s lien 会计师留置权
<LI>Accountant’s opinion 会计师意见书
<LI>Accountant’s report会计师报告
<LI>Accountant’s responsibility 会计师职责
<LI>Accountants world 会计师世界网站
<LI>Account balance 帐户余额
<LI>Account bill 帐单
<LI>Account books 会计帐薄
<LI>Account classification 帐户分类表
<LI>Account clerk 帐务员
<LI>Account code 账号代码
<LI>Account current 往来帐户，往来帐单
<LI>Account day 结算日
<LI>Account form 帐户式
<LI>Accounting 会计，会计学
<LI>Accounting and tax database 会计和税务数据库
<LI>Accounting associations 会计协会
<LI>Accounting assumption 会计假定，会计假设
<LI>Accounting bases 会计基础
<LI>Accounting basis 会计基本方法
<LI>Accounting changes 会计变更
<LI>Accounting clusters 会计制度群体，会计群体
<LI>Accounting.com 会计师职业网站
<LI>Accounting computer 会计电子计算机
<LI>Accounting concepts 会计概念
<LI>Accounting consultation 会计咨询
<LI>Accounting consultant 会计咨询师
<LI>Accounting control 会计控制
<LI>Accounting convention 会计常规，会计惯例
<LI>Accounting corporation 会计公司
<LI>Accounting cost 会计成本，记帐成本
<LI>Accounting criteria 会计标准
<LI>Accounting cushion 会计收益低估
<LI>Accounting cycle 会计循环
<LI>Accounting data 会计数据
<LI>Accounting database 会计数据库
<LI>Accounting data processing 会计数据处理
<LI>Accounting department 会计部门
<LI>Accounting dictionary 会计词典
<LI>Accounting directives 会计指令
<LI>Accounting disclosure 会计数据公开，会计披露
<LI>Accounting doctrine 会计信条
<LI>Accounting document 会计凭证
<LI>Accounting Education Web 会计教育互联网
<LI>Accounting elements 会计要素
<LI>Accounting encyclopedias 会计百科全书
<LI>Accounting entity会计主体，会计个体
<LI>Accounting entity postulate 会计主体假设，会计个体假设
<LI>Accounting entity theory 会计个体论
<LI>Accounting entry 会计分录
<LI>Accounting equation 会计等式
<LI>Accounting errors 会计差错
<LI>Accounting estimate 会计估计
<LI>Accounting ethics 会计道德
<LI>Accounting event 会计事项
<LI>Accounting evidence 会计凭证，会计证据
<LI>Accounting exposure 会计风险暴露
<LI>Accounting files 会计档案
<LI>Accounting firm 会计师事务所
<LI>Accounting firm development 会计师事务所发展中心
<LI>Accounting firm merger 会计师事务所兼并
<LI>Accounting fraud 会计欺诈
<LI>Accounting function 会计职能
<LI>Accounting hall of fame 会计名人堂
<LI>Accounting harmonization 会计协调
<LI>Accounting history 会计史
<LI>Accounting identity会计恒等
<LI>Accounting income 会计收益，帐面收益
<LI>Accounting information 会计资料，会计信息
<LI>Accounting information system 会计信息系统
<LI>Accounting internationalization 会计国际化
<LI>Accounting journals 会计期刊
<LI>Accounting legislation 会计立法，会计法规
<LI>Accounting manual 会计手册
<LI>Accounting measurement 会计计量
<LI>Accounting methods 会计方法
<LI>Accounting model 会计模式
<LI>Accounting net 会计互联网
<LI>Accounting objective 会计目标
<LI>Accounting on line 在线会计，联网会计
<LI>Accounting partner 会计伙伴
<LI>Accounting period 会计期
<LI>Accounting period postulate 会计假设
<LI>Accounting plan 会计方案
<LI>Accounting policies 会计政策
<LI>Accounting postulate 会计假设
<LI>Accounting practice 会计实物，会计惯例
<LI>Accounting price 会计价格，记帐价格
<LI>Accounting principle 会计原则
<LI>Accounting procedures 会计程序
<LI>Accounting process 会计过程
<LI>Accounting profession 会计职业，会计专业
<LI>Accounting profession organization 会计专业机构
<LI>Accounting profit 会计利润
<LI>Accounting rate of return 会计收益率
<LI>Accounting ratio 会计比率
<LI>Accounting records会计记录，会计薄记
<LI>Accounting reform 会计改革
<LI>Accounting regulation 会计规章，会计条例
<LI>Accounting report 会计报告
<LI>Accounting research network 会计研究网
<LI>Accounting rules 会计规则
<LI>Accounting scandal 会计丑闻
<LI>Accounting service 会计服务
<LI>Accounting software 会计软件
<LI>Accounting software package 会计软件组合程序
<LI>Accounting software shop 会计软件商店
<LI>Accounting standardization 会计标准化
<LI>Accounting standard 会计标准，会计准则
<LI>Accounting system 会计制度
<LI>Accounting technique 会计技术
<LI>Accounting technology 电子会计技术
<LI>Accounting technologist 电子会计技术师
<LI>Accounting terminology 会计名词
<LI>Accounting textbook publisher 会计教材出版商
<LI>Accounting theory 会计理论
<LI>Accounting thought 会计思想
<LI>Accounting transaction 会计业务，会计帐务
<LI>Accounting unit 会计单位
<LI>Accounting valuation 会计计价
<LI>Accounting year 会计年度
<LI>Account in transit 未达帐项
<LI>Account note 帐单
<LI>Account number 帐户编号，账号
<LI>Accounts 会计帐薄，会计报表
<LI>Account sales 承销清单，承销报告单
<LI>Accounts payable 应付帐款
<LI>Accounts payable payment period应付帐款付款期
<LI>Accounts payable subsidiary ledger 应付帐款辅助分类帐
<LI>Accounts receivable 应收帐款
<LI>Accounts receivable aging schedule 应收帐款帐龄分析表
<LI>Accounts receivable assigned 已转让应收帐款
<LI>Accounts receivable collection period 应收帐款收帐期
<LI>Accounts receivable cost 应收帐款成本
<LI>Accounts receivable discounted 已贴现的应收帐款
<LI>Accounts receivable financing 应收帐款筹资，应收帐款融资
<LI>Accounts receivable management 应收帐款管理
<LI>Accounts receivable subsidiary ledger 应收帐款的辅助分类帐
<LI>Accounts receivable turnover 应收帐款周转率，应收帐款周转次数
<LI>Account stated 已承认的帐项
<LI>Account title 帐户名称
<LI>Accredit 开出信用证
<LI>Accredited business valuation 授权企业估价专业人
<LI>Accredited valuation analyst 授权估价分析师
<LI>Accreditee 信用证收益人
<LI>Accrediter 信用证申请人
<LI>Accretion 增殖
<LI>Accrual 应计
<LI>Accrual basis accounting 应计制会计，权责发生制会计
<LI>Accrual concept 应计概念
<LI>Accrual date 应收应付日期
<LI>Accrued account 应计帐户
<LI>Accrued expense 应计费用
<LI>Accrued income 应计收益
<LI>Accrued interest 应计利息
<LI>Accrued items 应计项目
<LI>Accrued payable 应计应付款项
<LI>Accrued receivable 应计应收项目
<LI>Accrued rent 应计租金
<LI>Accrued revenue 应计收入
<LI>Accrued wages 应计工资
<LI>Accumulated amortization 累计摊销，无形资产的冲销帐户
<LI>Accumulated deficit(loss) 累进亏损
<LI>Accumulated depletion 累计折耗
<LI>Accumulated depreciation 累计折旧
<LI>Accumulated dividend 累计股利
<LI>Accumulated earnings 累计盈余，累计收益
<LI>Accumulated earning tax 累计盈余税，累计收益税
<LI>Accumulated fund 累计基金
<LI>Accumulated income 累计收益
<LI>Accumulated profit 累计利润
<LI>Accumulation account 累计帐户
<LI>Accumulation 累积，累计
<LI>Accumulation factor 累计系数
<LI>Accumulation shares 累计股份
<LI>Accumulation trust 累计信托基金
<LI>Accumulative dividends 累计股利
<LI>Accumulative sinking fund 累计偿债基金
<LI>Accurate presentation 正确反映，准确反映
<LI>Acid test 酸性试验，资产流动性测试
<LI>Acid test ratio 酸性试验比率
<LI>Acknowledgement 收货回单，接受订货，承认债务通知
<LI>Acknowledgement of debt 承认债务，确认债务
<LI>Acknowledgement of order 承认订单，接受订单
<LI>Acknowledgement of receipt 收款回执
<LI>Acquired company 被盘购公司，被兼并公司
<LI>Acquired surplus 盘购盈余
<LI>Acquiring company 盘购公司，兼并公司
<LI>Acquisition 购置，盘购
<LI>Acquisition accounting of combination 企业合并的盘购会计
<LI>Acquisition cost 购置成本
<LI>Acquisition decision 购置决策
<LI>Acquisition excess盘购超支
<LI>Acquisition price 购置价格
<LI>Acquisition surplus 盘购盈余
<LI>Acquittance 债务清偿，清偿收据
<LI>Across-the-board 全面调整，全盘调整
<LI>Across-the-board price change全面调整商品价格
<LI>Across-the-board tariff change 全面调整关税税率
<LI>Across-the-board wage increase 全面调整工资
<LI>Across the counter正常交易
<LI>Act 法案
<LI>Acting 代理
<LI>Action 起诉，诉讼
<LI>Active account 活动帐户
<LI>Active assets 活动资产
<LI>Active capital 活动资金
<LI>Active market 活跃的市场
<LI>Active partner 参与经营合伙人
<LI>Active securities 交易活跃的证券
<LI>Active trust 有经营权的信托
<LI>Active trustee 有经营权的信托人
<LI>Activity 经营活动、生产经营活动
<LI>Activity account 生产经营活动帐户
<LI>Activity accounting 生产经营活动会计
<LI>Activity-based budget 生产经营活动预算
<LI>Activity-based costing 作业成本法
<LI>Activity cost 作业成本
<LI>Activity ratio 经营活动比率、周转率
<LI>Act of bankruptcy 破产法
<LI>Act of company 公司法
<LI>Act of god 天灾，不可抗力
<LI>Act of law 法律行为
<LI>Actual capital 实际资本
<LI>Actual cost 实际成本
<LI>Actual loss 实际损失，实际亏损
<LI>Actual normal cost 实际正常成本
<LI>Actual price 实际价格
<LI>Actual return 实际收益
<LI>actual 现货
<LI>actual market 现货市场
<LI>actual value 实际价值
<LI>actual wage 实际工资
<LI>actuarial 精算
<LI>actuarial basis of accounting 会计的精算基准
<LI>actuarial cost method 精算成本法
<LI>actuarial return 精算收益率
<LI>actuary 精算师
<LI>adaptive capacity 适应性能力
<LI>adaptive management 适应性管理
<LI>added hours 加班工时
<LI>added value 增值，增值额
<LI>added value statement 增值表
<LI>added value tax 增值税
<LI>adding or dropping product line 增加或撤销产品生产线
<LI>addition 增置，扩建
<LI>additional assessment 增补税额
<LI>additional budget 追加预算
<LI>additional cost 追加成本
<LI>additional depreciation 追加折旧，补提折旧
<LI>additional duty 附加关税
<LI>additional expense 追加费用
<LI>additional income tax附加所得税
<LI>additional paid-in capital 追加股本，追加实缴股本
<LI>additional premium 追加保险费
<LI>additional profit tax 超额利润税
<LI>additional risk 附加险
<LI>additional voluntary contribution 职工自愿附加分担退休金
<LI>additivity 可加性
<LI>address 网址
<LI>adequate disclosure 充分披露
<LI>adequate protection 充分保护
<LI>adjudication order 判决令，判决破产令
<LI>adjunct account 附加帐户
<LI>adjustable peg 可调整固定汇率，可调整联系汇率
<LI>adjustable-rate bond 可调整利率债券
<LI>adjustable-rate mortgage 可调整利率抵押
<LI>adjustable-rate preferred stock 可调整股利率优先股
<LI>adjusted acquisition cost 调整后购置成本
<LI>adjusted bank balance 调整后银行存款余额
<LI>adjusted gross income 调整后收益总额，调整后所得总额
<LI>adjusted historical cost 调整后历史成本
<LI>adjusted income 调整后收益
<LI>adjusted trial balance 调整后试算平衡表
<LI>adjusting entry 调整分录
<LI>adjusting events 调整会计事项
<LI>adjustment 调整
<LI>adjustment account 调整帐户
<LI>adjustment bond 调整债券
<LI>administered price管制价格
<LI>administration 行政管理机构，行政管理人员
<LI>administration order 行政管理命令
<LI>administrative accounting 行政管理会计
<LI>administrative audit 行政管理审计、
<LI>administrative budget 行政管理预算
<LI>administrative control 行政管理控制
<LI>administrative expense 行政管理费用
<LI>administrative regulation 行政管理规章
<LI>administrative receiver 破产企业财产行政接管人
<LI>administrator 财产管理人，财产接管人，遗产管理人
<LI>admissible asset 承保资产
<LI>admission 准许入伙，准许入股，准许股票上市
<LI>admission of partner合伙人入伙
<LI>admitted asset 受保资产，承保资产
<LI>ad valorem 从价征收
<LI>ad valorem freight 从价运费
<LI>ad valorem tariff 从价关税
<LI>ad valorem tax 从价税
<LI>advance 预付款，垫付款，贷款
<LI>advance appropriation 预拨经费
<LI>advance bill 预付汇票，预开发货票
<LI>advance corporation tax 预交公司税
<LI>advanced financial accounting 高级财务会计学
<LI>advanced management accounting高级管理会计学
<LI>advanced financial management 高级财务管理学
<LI>advanced funding 预拨资金，预付经费
<LI>advanced refunding 预先兑换证券
<LI>advances form customers 预收客户款
<LI>advances to affiliate 子公司借款
<LI>advances to employees 职工预支款
<LI>advances to partner 合伙人预支款
<LI>advances to suppliers 预付货款
<LI>adventure 投机经营，短期经营
<LI>adverse opinion 反面意见，否定意见
<LI>adverse report 不利报告，否定报告
<LI>adverse variance 不利差异，逆差
<LI>advertise 广告
<LI>advertising budget 广告费预算
<LI>advertising expense 广告费
<LI>advertising to sales ratio 广告费对销售额比率
<LI>advice 通知单，建议，咨询
<LI>advice note 发货通知单
<LI>advice of fate 支票能否兑现通知书
<LI>advising bank 通知银行
<LI>advisory fee 咨询费
<LI>advisory funds 咨询资金，委托投资基金
<LI>advisory services 咨询服务
<LI>AFA membership 美国财务协会会员资格
<LI>affiliated company 联营公司
<LI>affiliation 联营
<LI>AFP membership 财务专业人员协会会员资格
<LI>AFP periodicals 财务专业人员协会定期刊物
<LI>after-acquired property clause 以后获得财产条款
<LI>after charge 附加费用
<LI>after closing trial balance 结帐后试算表
<LI>after cost 售后成本，售后服务成本
<LI>after date 开票后兑付
<LI>after market 销售后市场
<LI>after-separation cost 分离后成本
<LI>after sight 见票后兑付
<LI>after tax income 税后收益
<LI>after-tax rate of return 税后收益率
<LI>AGA Code of Ethics 政府会计师协会职业道德准则
<LI>AGA Membership 政府会计师协会会员资格
<LI>AGA Publication 政府会计师协会出版物
<LI>against actuals 期货兑换现货
<LI>against all risk 承保全险
<LI>age 寿命，帐龄，资产使用年限
<LI>age allowance 年龄减免
<LI>agency 代理，代理事务所，政府机构
<LI>agency accounting 代理会计
<LI>agency commission 代理佣金，代理手续费
<LI>agency cost 代理成本
<LI>agency fund 代管基金
<LI>agency relation 代理关系
<LI>agency services 代理服务
<LI>agency theory 代理理论
<LI>agency transaction 代理交易，代理业务
<LI>agenda 备忘录，议事日程
<LI>agent 代理人，代理商
<LI>agent bank 代理银行
<LI>aggregate amount 总额，总金额
<LI>aggregate balance sheet 合并资产负债表
<LI>aggregate depreciation 折旧总额
<LI>aggregate income statement 合并损益表
<LI>aggregate index 综合指数
<LI>aggregate weighted index 综合加权指数
<LI>aggressive collection 积极收款措施
<LI>aggressive investment 进取性投资
<LI>aggressive portfolio 进取性投资
<LI>aging of account 帐龄分析
<LI>aggressive project 进取性投资项目
<LI>aggressive working capital policy 进取性流动资金政策
<LI>aging of accounts receivable 应收帐款帐龄分析
<LI>aging schedule 帐龄分类表
<LI>agio 贴水，折价
<LI>agiotage 汇兑业务，兑换买卖
<LI>agreed bid 友好盘购出价
<LI>agreed payment 议定付款
<LI>agreed price 议定价格
<LI>agreement 协定，协议
<LI>agreement tariff 协定关税税制
<LI>agricultural bank 农业银行
<LI>agricultural credit corporation ltd. 农业信贷有限公司
<LI>agriculture levies 农产品税
<LI>agricultural subsidies 农业补助金
<LI>agriculture paper 农业票据
<LI>agriculture parity price 农产品的平准价格
<LI>alien corporation 外国公司
<LI>alienee 受让人
<LI>alimony payment 赡养费
<LI>all financial resources concept 全部财力概念
<LI>all capital earning rate 资本总额收益率
<LI>allied company 联营公司
<LI>all-inclusive income concept 总括收益概念
<LI>all-inclusive income statement 总括性损益表
<LI>allocable cost 可分配的成本
<LI>allocation 分摊，分配
<LI>allocation base 分配基准
<LI>allocation of cost 成本分配，成本分摊
<LI>allotment 配售，拨付,配售数，拨付数
<LI>allotment account 配售帐户，配股帐户
<LI>allotment ledger 拨款分类帐
<LI>allotment letter 股份配售通知书，配股通知书
<LI>allotment money 配股应交款项
<LI>allottee 配股认购人
<LI>allowable deduction 准予扣减数
<LI>allowable depreciation 准予记列折旧额
<LI>allowable expense 准予列支的费用
<LI>allowable loss 准予列支的损失
<LI>allowance 备抵，折让，减免，津贴
<LI>allowance for bad debts 坏帐备抵
<LI>allowance for depreciation 折旧备抵
<LI>allowance for income tax 所得税减免
<LI>allowance method 备抵法
<LI>all-purpose financial statement 通用财务报表，通用会计报表
<LI>all-risk insurance 全险，综合险
<LI>all round price 全面价格
<LI>alpha coefficient 阿尔法风险系数，第一种证券投资风险系数
<LI>alphanumeric code 字母数字代码
<LI>alpha risk 阿尔法风险
<LI>alpha stocks 阿尔法股票
<LI>alteration 改造，改建
<LI>altered bill 涂改票据
<LI>altered check 涂改支票
<LI>alternative accounting methods 可选择性会计方法
<LI>alternative accounting rules 可选择性会计规则
<LI>alternative cost 变换成本，可替换成本
<LI>alternative investment market 可替代投资市场
<LI>alternative investment project 可替换投资项目
<LI>alternative minimum tax 替代最低税额
<LI>amalgamated financial statement 合并财务报表，合并会计报表
<LI>amalgamation 合并
<LI>amalgamator 企业合并专业人员
<LI>amendment 修正，修订，修订条款
<LI>American bankruptcy institute 美国破产学会
<LI>American option 美国期权
<LI>American selling price 美国销售价格
<LI>American standard code for information interchange 美国信息交换标准代码
<LI>American stock exchange美国股票交易所
<LI>American stock indices 美国股票指数
<LI>American taxation association 美国税收会计学会
<LI>amicable allowance 友好让价
<LI>amicable settlement友好索赔清算
<LI>amortization 摊销，摊还
<LI>amortization method 分期摊销法，分期偿还法
<LI>amortization of goodwill 商誉摊销
<LI>amortization of patent 专利摊销
<LI>amortization schedule 摊销表，摊还表
<LI>amortized cost 摊余成本
<LI>amortized mortgage 分期摊还抵押
<LI>amortized value 摊余价值
<LI>amount 金额，合计金额
<LI>amount assessed 估定金额
<LI>amount differ 金额不符
<LI>amount due 到期金额
<LI>amount insured 保险金额
<LI>analysis 分析
<LI>analysis of capital change 资本变动分析
<LI>analysis of cash flow 现金流量分析
<LI>analysis of financial statement 财务报表分析，会计报表分析
<LI>analysis of liquidity 流动性分析
<LI>analysis of profitability 获利能力分析
<LI>analysis of time series 时间序列分析
<LI>analysis of uncertainty 不确定性分析
<LI>analysis of variance 分析表，帐户分析表
<LI>analysis schedule 分析表，帐户分析表
<LI>analyst 分析师
<LI>analytical audit 分析性审计
<LI>analytical column 分析栏
<LI>analytical evidence 分析性证据
<LI>analytical review 分析性检查
<LI>analytical statement 分析性报表
<LI>analytical test 分析性抽查
<LI>ancillary buildings 辅助建筑
<LI>ancillary letter of credit 从属信用证
<LI>ancillary materials 辅助材料
<LI>Anglo-American accounting 英美会计
<LI>announcement of sale 迫售公告
<LI>annual accounts 年度报表
<LI>annual appropriation 年度拨款
<LI>annual audit 年度审计
<LI>annual balance 年度余额，年终节余
<LI>annual budget 年度预算
<LI>annual cash flow 年度现金流量
<LI>annual charge 年度费用
<LI>annual closing 年度结帐
<LI>annual financial statement 年度财务报表，年度会计报表
<LI>annual general meeting 年度股东大会
<LI>annual income 年度收益，年度所得额
<LI>annualize 按年度折算
<LI>annualized net present value 折算年度净现值
<LI>annual percentage rate 年度百分率
<LI>annual report 年度报告
<LI>annual return 年度纳税申报表
<LI>annual value 年值
<LI>annuitant 年金收领人
<LI>annuity 年金，退休金
<LI>annuity bond 年金公债
<LI>annuity cash-flow pattern 年金形态现金流量
<LI>annuity certain 固定年金
<LI>annuity contract 年金合同
<LI>annuity cost 年金成本
<LI>annuity due 期初年金
<LI>annuity fund 年金基金
<LI>annuity in advance 预付年金
<LI>annuity in arrears 持付年金
<LI>annuity method of depreciation 年金折旧法
<LI>annuity period 年金期
<LI>annuity system 年金制
<LI>annulation 宣告失效
<LI>antecedent auditor 前任审计师
<LI>antecedent negotiation 事先协商
<LI>antecedents 经历
<LI>antedate 填早日期
<LI>anti-accounting fraud 反会计欺诈
<LI>anticipated cost 预计成本，预列成本
<LI>anticipated price 预计价格
<LI>anticipated profit 预计利润，预列利润
<LI>anticipation 预计，预列
<LI>anticipatory breach 预期违约
<LI>anti-dilution clause 预防稀释条款
<LI>anti-dumping tariff 反倾销关税税则
<LI>anti-fraud corporate responsibility resaurce center反欺诈和公司责任信息中心
<LI>anti-fraud profession 反欺诈职业
<LI>anti-fraud program 反欺诈计划
<LI>anti-inflation policy 反通货膨胀功策
<LI>anti-money laundering rule 反洗黑钱规章
<LI>anti-pollution investment 消除污染投资
<LI>anti-profiteering 反暴利税
<LI>anti-recession policy 反经济衰退政策
<LI>anti-tax avoidance 反避税
<LI>anti-virus 抗病毒软件
<LI>anti-trust laws 反拖拉斯立法
<LI>applicant 申请人
<LI>application 申请，申请书
<LI>application and allotment account 认购和配股帐户
<LI>application for bank account 开立银行帐户申请书
<LI>application for letter of credit 信用证申请书
<LI>application for registration 注册申请书
<LI>application for shares 认股申请书
<LI>application software 应用软件
<LI>applied cost 已分配成本
<LI>applied overhead 已分配间接费用
<LI>applied research 应用研究
<LI>appointed officer 指定官员
<LI>apportionment 分配、分摊、拨款
<LI>apportionment method 分摊法
<LI>appraisal 估价，估价报告
<LI>appraisal capital 评估成本
<LI>appraisal report 评估报告
<LI>appraisal surplus 估价盈余
<LI>appraisal value 估定价格
<LI>appraiser 估价员，估价师
<LI>appraiser association of America 美国估价师协会
<LI>appreciation 升值
<LI>appreciation of assets 资产升值
<LI>appreciation surplus 增值盈余
<LI>appropriated retained earnings 已指定用途留存收益，已分配留存收益
<LI>appropriated retained income 已指定留存收益，已分配留存收益
<LI>appropriation 拨款，收益分配
<LI>appropriation account 拨款帐户，留存收益分配帐户
<LI>appropriation budget 拨款预算
<LI>appropriation ledger 经费分类帐
<LI>appropriation system 拨款制度
<LI>approval 核定，审批
<LI>approval for project 投资项目的审批
<LI>approved account 核定帐户
<LI>approved bond 核定债券
<LI>approved list 核准证券清单
<LI>approved society 核定互助会，注册互助会
<LI>approximation 约计数，近似值
<LI>a priori theories of accounting 先验性会计理论
<LI>arbitrage 套汇，套利
<LI>arbitrage of exchange 套汇
<LI>arbitrager 套汇商，套利商
<LI>arbitrage rate 套汇汇率
<LI>arbitrage transaction 套汇业务，套利业务
<LI>arbitration 仲裁
<LI>arbitration clause 仲裁条款
<LI>arbitrator 仲裁人
<LI>arithmetic operation 算术运算
<LI>arm-in-arm transaction 臂挽臂交易，私人关系交易
<LI>arm’s-length price正常价格，公正价格
<LI>arm’s length transaction 一臂之隔交易，正常交易
<LI>arrangement 偿债协议，清算安排,项目排列
<LI>arrangement of balance sheet 资产负债表的项目排列
<LI>array 阵列，数组
<LI>arrears 拖欠，拖欠款项
<LI>arrestment 财产扣押
<LI>ARR method 会计收益率法
<LI>Arthur Anderson 安达信会计师事务所
<LI>article 文件条文，合同条款
<LI>articles of incorporation 公司章程
<LI>article of partnership 合伙契约
<LI>articulate 环接
<LI>articulated accounts 环接报表
<LI>articulated concept 环接概念
<LI>articulated financial statement 环接会计报表
<LI>artificial intelligence 人工智能
<LI>artificial person 法人
<LI>ASB Standards 会计准则委员会财务报告准则
<LI>ASB Statement of principles 会计准则委员会会计原则公报
<LI>ASB Statements 审计准则委员会公报
<LI>ASC Standards 会计准则委员会会计准则
<LI>ASCII file 美国信息交换标准代码文件
<LI>Asian development bank 亚洲开发银行
<LI>Asian dollar 亚洲美元
<LI>Asian dollar bonds 亚洲美元债券
<LI>Asian dollar marker 亚洲美元市场
<LI>Asian option 亚洲式期权
<LI>asking price 卖方报价，索价
<LI>as per advice 按照通知
<LI>as per contra 与反方帐户相符
<LI>assented bond 同意调换的债券
<LI>assented stock 同意调换的股票
<LI>assessable capital stock 应增缴股本
<LI>assessable income 应税收益，应税所得
<LI>assessed tax 估定税额，查定税额
<LI>assessed value 估定价值
<LI>assessment 估定，查定，特别税捐，特别摊派税款
<LI>assessment fund 特别税捐基金
<LI>assessment ratio 估定比率
<LI>assessment roll 特别税捐清册
<LI>assessor 财产评估师
<LI>asset 资产
<LI>asset account 资产帐户
<LI>asset and liability statement 资产负债表
<LI>asset betterment addition 资产改建和扩建
<LI>asset classification 资产分类
<LI>asset cover 资产担保，资产保障比
<LI>asset deficiency 资产不足
<LI>asset depreciation period 固定资产折旧年限
<LI>asset depreciation range 固定资产折旧年限幅度
<LI>asset disposal account 资产处置帐户
<LI>asset impairment 资产减损
<LI>asset income 资产收益
<LI>asset-liability view 资产－负债观念
<LI>asset measurement 资产计量
<LI>asset quality 资产质量
<LI>asset retirement 资产退役，资产报废
<LI>asset revaluation 资产重估价
<LI>assets-liabilities ratio 资产负债比率
<LI>assets register 资产登记薄
<LI>asset stock 资产股份
<LI>asset stripping 资产剥离，资产拆卖
<LI>asset atructure 资产结构
<LI>asset turnover 资产周转率
<LI>asset utilization ratio 资产利用率
<LI>asset valuation 资产计价
<LI>asset value 资产价值
<LI>asset value per share 每股资产价值
<LI>assignability 可转让性
<LI>assignable instrument 可转让票据
<LI>assigned account 已转让帐户，已抵债帐户
<LI>assignee 受让人
<LI>assignment 转让，过户，转让契约
<LI>assignment of accounts receivable 应收帐款转让
<LI>assignment of debt 债权转让
<LI>assignment of lease 租赁转让
<LI>assignment of life policy 人寿保险单转让
<LI>assignment of marine policy 海运保险单转让
<LI>assignment of wage 工资转让
<LI>assignor 转让人，让与人
<LI>assimilation 吸收，消化
<LI>assistance and subsidy 援助和补助金
<LI>assistant accountant 助理会计师
<LI>assistant auditor 助理审计师
<LI>assistant controller 主计长助理
<LI>associate 联营的，合伙人，联系会员，非正式会员
<LI>associated banks 联系银行
<LI>associated company 联属公司，附属公司
<LI>associate member 联系会员，非正式会员
<LI>Associate of the association of tax technicians 税务技术人员协会联系会员
<LI>Associate of the institute of chartered accountants in England and Wales 英格兰，威尔士特性会计师协会联系会员
<LI>associate of the institute of cost and management accountants 成本管理会计师协会联系员
<LI>association 协会
<LI>association dues 会费
<LI>association for information systems 信息系统学会
<LI>associationism 协会主义
<LI>association of accounting firms 会计师事务所协会
<LI>association of insolvency and restructuring advisors 无力偿付和资本重组咨询师协会
<LI>associative responsibility 连带责任
<LI>assumed bonds 承担债务，承付债券
<LI>assumed interest 假定利息，设定利息
<LI>assumed liability 承担债务，承付债务
<LI>assumption 承担，假定，假设
<LI>assurance 保险，保证，信息安全保证
<LI>assurance company 保险公司
<LI>assurance services 信息安全服务
<LI>Assurance Services Executive Committee 信息安全执行委员会
<LI>assured 被保险人
<LI>assurer 保险商，承兑商
<LI>at cost 按成本
<LI>at discount 按折价，按低于票面价值
<LI>at maturity 到期
<LI>at par 按票面额，平价
<LI>at premium 按溢价，按高于票面价值
<LI>at risk 有风险，存在风险
<LI>at short notice 按短期通知偿付
<LI>at sight 见票兑付
<LI>attached account 被查封帐户
<LI>attachment 扣押，查封
<LI>attainable cost 可达到的成本
<LI>attest 查证，验证
<LI>attestation 验证，验证书
<LI>attest function 查证职能，验证职能
<LI>attestation standard c查证准则，验证准则
<LI>at the lower of cost or market 成本与市价熟低
<LI>attorney 被委托人，代理人，律师
<LI>Attorney 注册公共会计师，律师
<LI>attorney’s fee 律师费
<LI>attorney’s letter 致律师信函
<LI>attributable cost 可归属成本
<LI>attributable income 可归属收益
<LI>attribute 属性
<LI>attributes sampling 属性抽样
<LI>auction 拍卖
<LI>auctioneer’s commission 拍卖商佣金
<LI>auction house 拍卖行
<LI>auction market 拍卖市场
<LI>auction market preferred stock 优先股拍卖市场
<LI>audit 审核，审计
<LI>Audit Agenda 审计备忘录
<LI>auditability ，可审核性
<LI>Audit/Assurance Conference 审计和信息安全会议
<LI>audit client 审计客户
<LI>audit committee 审计委员会
<LI>audit committee matching system 审计委员会成员评选制度
<LI>audit completion checklist 审计全部核对清单
<LI>audit conclusion 审计结论
<LI>audit contract 审计合同
<LI>audit coverage 审计范围
<LI>audit cycle 审计循环
<LI>audit department 审计部门
<LI>audited financial statement 审计财务报表，审定会计报表
<LI>audited voucher 已审核凭单
<LI>audit engagement 审计聘函，审计聘约
<LI>audit evidence 审计凭证，审计证据
<LI>audit exemption 免除审计
<LI>audit exemption report 免除审计报告
<LI>audit expense 审计费用
<LI>audit failure 审计失败，审计失误
<LI>audit fee 审计费用
<LI>audit files 审计档案
<LI>audit findings 审计后果
<LI>audit firm 审计事务所
<LI>audit industry 审计产业
<LI>auditing 审计，审计学
<LI>auditing around the computer 绕过电子计算机的审计
<LI>auditing by rotation 轮流审计
<LI>auditing concepts 审计概念
<LI>auditing evidence 审计证据
<LI>auditing independence 审计独立性
<LI>auditing method 审计方法
<LI>auditing objective 审计目标
<LI>auditing postulates 审计假设
<LI>auditing pratice 审计实物，审计惯例
<LI>auditing principle 审计原则
<LI>auditing process 审计过程
<LI>auditing profession 审计职业
<LI>auditing standard 审计标准，审计准则
<LI>auditing system 审计制度
<LI>auditing theory 审计理论
<LI>auditing through the computer 通过计算机的审计
<LI>audit journal 审计期刊
<LI>audit law 审计法
<LI>audit net 审计互联网
<LI>Audit Net Virtual Library 审计互联网联网图书馆
<LI>audit objective 审计目标
<LI>auditor 审计员，审计师
<LI>auditor-client relations 审计师与客户的关系
<LI>auditor general 总审计师，总审计
<LI>auditor-in-charge 主管审计师
<LI>auditor’s civil liability 审计师民事责任
<LI>auditor’s criminal liability 审计师刑事责任
<LI>auditor report 审计师报告
<LI>auditor’s rotation 审计师轮换
<LI>audit partner rotation 审计合伙人轮换
<LI>audit period 审计期
<LI>audit plan 审计规划
<LI>audit procedure 审计程序
<LI>audit program 审计计划
<LI>audit report 审计报告
<LI>audit risk 审计风险
<LI>audit sampling 审计抽样法
<LI>audit scope 审计范围
<LI>audit service 审计服务
<LI>audit software 审计软件
<LI>audit software package 审计软件组合程序
<LI>audit standard 审计准则
<LI>audit team 审计工作组
<LI>audit techniques 审计技术
<LI>audit test 审计抽查
<LI>audit ticks 审计符号
<LI>audit trail 审计脉络，审计线索
<LI>audit working papers 审计工作底稿
<LI>audit year 审计年度
<LI>austerity 节俭，紧缩
<LI>austerity budget 紧缩预算
<LI>Australian Stock Exchange 澳大利亚股票交易所
<LI>authority to pay 付款委托书
<LI>authority to purchase 委托购买证书
<LI>authorization 授权，委托，核定，批准
<LI>authorized appropriation 法定拨款
<LI>authorized auditor 法定审计师，委任审计师
<LI>authorized capital 核定资本，法定资本
<LI>authorized capital stock 核定股本，法定股本
<LI>authorized depository法定保管人，委托保管人
<LI>authorized investment 授权代办投资，委托代办投资
<LI>authorized minimum capital stock 核定最小股本，法定最小股本
<LI>autocorrelation 自相关
<LI>Automated Bond System 债券自动交易系统
<LI>automated clearing house 票据自动清算所
<LI>automated screen trading 屏幕自动交易
<LI>automated teller machine 自动提款机
<LI>automatic adjustment 自动调整
<LI>automatic audit 自动审计
<LI>automatic check 自动审核，自动稽核
<LI>automatic data processing 自动数据处理
<LI>automatic dividend reinvestment 股利自动再投资
<LI>automatic stabilizer 自动稳定因素
<LI>automatic transfer 自动转帐
<LI>automatic transfer system 自动转帐系统
<LI>autonomous tariff 自动关税税则
<LI>autonomous tax 自主税收
<LI>autonomous variable 独立变量，自变量
<LI>auxiliary account 辅助帐户
<LI>auxiliary coin 辅币
<LI>auxiliary department 辅助部门
<LI>auxiliary enterprise 附属企业
<LI>auxiliary ledger 辅助分类帐
<LI>auxiliary material 辅助材料
<LI>auxiliary memory 辅助存储器
<LI>auxiliary production expense 辅助生产费用
<LI>available assets 可动用资产
<LI>available balance 可动用余额
<LI>available cash 可动用资金
<LI>available income 可动用收益
<LI>available inventory 可动用存货
<LI>available surplus 可动用盈余
<LI>average 平均数，海损
<LI>average age of inventory 库存存货平均天数
<LI>average balance 平均余额
<LI>average collection period 应收帐款平均收款期
<LI>average cost 平均成本
<LI>average-cost flow assumption 平均成本流转假定
<LI>average costing 平均成本计算法
<LI>average-cost method 平均成本法]]
<LI>average cost of capital 平均资本成本
<LI>average deprecation rate 平均折旧率
<LI>average deviation 平均差
<LI>average fixed cost 平均固定成本
<LI>average income 平均收入，平均所得
<LI>average inventory 平均存货，平均库存
<LI>average life 平均使用年限，平均寿命
<LI>average method of depreciation 平均折旧法，直线折旧法
<LI>average payment period 应付帐款平均付款期
<LI>average rate of return 平均收益率
<LI>average stock 平均存货
<LI>average tax rate 平均税率
<LI>average variable cost 平均变动成本]]
<LI>averaging 平均计算，股票投机
<LI>averaging down 降低持有股票平均价格
<LI>averaging up 提高持有股票平均价格
<LI>avoidable cost 可避免成本
<LI>avoidance of double taxation 避免双重课税
<LI>avoidance of taxation 避税
<LI>award 裁决，决标
<LI>average collection period平均收款期
<LI>average payment period平均付款期
<LI>activity ratio经营活动比率
<LI>average collection period of receivables应收帐款平均收帐周期 </LI></UL>
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