财务英语词典-财务术语中英文对照

A:abandonedproperty废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonmentcharges废弃费用abatement折扣abnormaldepreciation特别折旧abovepar超出票面价格absorbedburden(同appliedexpenses)已吸收负荷absorbedcosts已吸收成本absorbeddeclination已吸收跌价absorbedexpenses(同appliedburden)已吸收费用absorption吸收abstractbook收支撮要簿abstracts撮要表acceptableaccountingprinciple可岁接受会计原理acceptableprinciple可接受原理acceptance承兑；承兑汇票acceptancematurityrecord承兑票据到期记录acceptancepayable应付承兑票据acceptancereceivable承竞票据登记簿acceptedaccountingprinciples已接受会计原理accepteddraft(bills)已承兑汇票Accepter受票人Accommodationbill;accommodationnote(kite);accommodationpaper欠单Account帐；帐户；会计科目Accountability会计责任Accountablewarrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy会计官；会计学；会计工作Accountant会计员Accountantgeneral会计长；会计主任Accountantinbankruptcy破产核算员Accountbalanced结平的帐户Accountbill帐单Accountbooks帐簿(同booksofaccounts)Accountclassification帐户分类（同classificationofaccounts）Accountcurrent往来帐Accountform帐户式Accountformofbalancesheet帐户式资产负债表Accountformofprofitandlossstatement帐户式损益表Accountpayable应付未付帐Account(fiscal)year会计年度Accountyear帐户年度Accounting会计；会计学Accountingbooks会计簿册Accountingcontrol会计统制Accountingconvention会计惯例Accountingdepartment会计部Accountingdocuments会计凭证Accountingitem会计科目Accountingmachines会计机器Accountingontheaccrualbasis权责发生会计制Accountingonthecashbasis现金收付会计制Accountingorganization会计组织Accountingperiod会计期间Accountingpersonnel会计人员Accountingpractice会计实务Accountingprinciples会计原理Accountingprocedure会计程序Accountingreports会计报告Accountingstandards会计准则Accountingstatement会计报表Accountingsystem会计制度Accountingtheory会计理论Accountingunit会计单位Accountingyear会计年度Accountofbankruptcy破产帐Accountofexecutors遗产清册Accountofpayments支出表Accountofproceedings遗产会计报告Accountofreceipts收入表Accountofreceiptsandpayments收支表Accountoftheexchequer国库帐Accountreceivable应收帐款Accountssales承销清单Accountsiftreasury公库帐；金库帐Accountspayable应付帐款Accountspayableledger应付帐款分类帐；应付帐款分户帐Accountspayableregister应付帐款登记簿Accountsreceivable应收帐款Accountsreceivableassigned应收帐款转让Accountsreceivablediscounted应收帐款内贴现Accountsreceivableledger应收帐款分类帐；应收帐款分户帐Accountsreceivableregister应收帐款登记簿Accounttitle收户名称；会计科目Accounttitlesforannualexpenditures岁入科目Accounttogive,givingaccount支出帐目Accrualbasis权责应计制；权现发生制；应计制；发生制Accruedassets流动资产；应收未收款项Accruedbondinterest应收未收债券利息Accruedcumulativedividends应收未收股利Accrueddepreciation应摊未摊折旧Accrueddividends应计股利Accruedexpenses应计费用Accruedincome应计收益Accruedinterestpayable应付应计利息Accruedinterestreceivable应收应计利息Accountsitems应计项目Accountsliabilities流动负责Accountspayables应付应计项目Accountspayroll应计薪工Accountsprofits应计利益Accountsreceivables应收应计项目Accountsrent应计租费Accountstaxes应计税捐Accountswages应计工资Accumulateddeficit累积亏绌Accumulateddepreciation累积折旧Accumulateddividends未发累积股利Accumulatedprofits滚存利益；累积利益Accumulatedsurplus滚存盈馀；累积盈馀Accumulation累积Accumulationofdiscount折价的累积Accumulationschedule累积表Accumulativesinkingfund累积偿债基金Accurseditems期前债务Acquisitioncost取得成本Activeassets活动资产（指常有本利出入的资产）Activedebt活动债务Actualpartner普通股东Actualcost实际成本Actualdebts实际债务Actualdepreciation实际折旧Actualliabilities实际负值Actualvalue实际价值Actualmachine加数机Additionalbudget追加预算Additionalorder添办定货；增加定货Additionalpartofabill期票附件Additionalpayment追加支付Additions增加固定资产Additionstopropertythroughsurplus由盈馀增加的财产Adjunctaccount附加帐户Adjustingentries整理帐Adjustmentaccount整理帐目Adjustmentmemo高整凭单Administrationaccount管理科目Administrationbudget行政预算Administrationexpenses管理费用Administrationsection管理之部（分部损益表的一部分）Administrativeaccounting管理会计(为供给管理员管理上所需资料的会计)Administrativeexpenses管理费用Administrator遗产管理人Admissibleassets可税资产Advaluedduty从价税Advamefreight预付运费Advancedepartment放款部Advances预付；垫款Advancestoofficersandemployees职工预支Adventure短期投机买卖Adventureaccounts短期投机买卖帐Advertisingexpenses(fee)广告费Advertisingexpensesprepaid预付广告费Advicenote通知书Adviceofaudit审核通知书Adviceofdrawing支汇票通知书Affiliatedcompany,affiliatedcorporation联络公司（与持有其股份的公司发生联系的公司）Affiliatedinterests联络股权After–cost后续成本（指销售后仍须继续支付的成本）Afterdate发票后Aftersight见票后Agency代理；代理处；代理人Agencyaccounts代理帐；代理会计Agent代理人Aggregatebalancesheet合并资产负债表Aging分期（指依到期日先后，而将应收帐款分类而言）Agio货币找换贴水Agreements契约Alliedcompany联号（业务上合作）All–inclusiveincomestatement统括性损益表（包括经常及非常损益）Allocation分配Allottedannualreceipts岁入分配数Allotment(s)股份；分配Allotments分配数（此是志指股票、债券等的分配於请求认购人而言）Allotmentsforannualexpenditures岁出分配数allowance津贴；折让；备抵；减免Allowanceforbaddebts备抵坏帐Allowancefordepreciation备抵折旧Allowanceon折让准备Allowancereserve折让及回扣Allowancesandrebates折让及回扣All–purposebalancesheet通用资产负债表All–purposefinancialstatements通用决算表Amalgamatedbalancesheet合并资产负债表Amalgamation创立合并Amortization摊销；摊还；折旧Amortizationofpremium溢价的摊销Amortization摊销表Amount总数Amountinsured保险金额Amountofcreditside贷方金额Amountoffinancialstatement决算表的分析Analysissheet分析表Analyticalaccounting分析会计；分析会计学Analyticalcolumns分析栏Analyticaljournal多栏日记帐(同columnarjournal)Analyticalrecord分析记录Analyticalstatements分析表Analyticproduct分成的产品Ancillaryrevenue副业收入Aulaappropriation岁定经费Annualaudit年度查帐Annualbalance年终决算表Annualbudgetarysurplusordeficit岁计馀绌Annualclosing年度决算Annualexpenditure岁出Annualreceipts岁入Annualreckoning年度计算Annualreport决算书Annualreportonauditingandinspecting(inspection)年度审计报告书Annualrevenue岁入Annualstatement年度决算表Annuities年金Annuitycertain确定年金Annuitydue期首年金；即付年金Annuitymethod