扇出系数-丁拼音

abandoned property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）
abandonment charges废弃费用
abatement折扣
abnormal depreciation特别折旧
above par超出票面价格
absorbed burden (同applied expenses)已吸收负荷
absorbed costs已吸收成本
absorbed declination已吸收跌价
absorbed expenses (同applied burden)已吸收费用
absorption吸收
abstract book收支撮要薄
abstracts撮要表
acceptable accounting principle可岁接受会计原理
acceptable principle可接受原理
acceptance承兑；承兑汇票
acceptance maturity record承兑票据到期记录
acceptance payable应付承兑票据
acceptance receivable承竞票据登记薄
accepted accounting principles已接受会计原理
accepted draft (bills) 已承兑汇票
Accepter 受票人
Accommodation bill; accommodation note (kite);
accommodation paper欠单
Account帐；帐户；会计科目
Accountability会计责任
Accountable warrant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
Accountant general 会计长；会计主任
Accountant in bankruptcy破产核算员
Account balanced 结平的帐户
Account bill帐单
Account books 帐薄 (同books of accounts)
Account classification 帐户分类（同classification of accounts）
Account current 往来帐
Account form 帐户式
Account form of balance sheet 帐户式资产负债表
Account form of profit and loss statement 帐户式损益表
Account payable 应付未付帐
Account (fiscal) year会计年度
Account year 帐户年度
Accounting 会计； 会计学
Accounting books会计薄册
Accounting control会计统制
Accounting convention会计惯例
Accounting department会计部
Accounting documents会计凭证
Accounting item会计科目
Accounting machines 会计机器
Accounting on the accrual basis 权责发生会计制
Accounting on the cash basis 现金收付会计制
Accounting organization 会计组织
Accounting period 会计期间
Accounting personnel 会计人员
Accounting practice 会计实务
Accounting principles 会计原理
Accounting procedure 会计程序
Accounting reports 会计报告
Accounting standards 会计准则
Accounting statement 会计报表
Accounting system 会计制度
Accounting theory 会计理论
Accounting unit 会计单位
Accounting year 会计年度
Account of bankruptcy破产帐
Account of executors遗产清册
Account of payments 支出表
Account of proceedings 遗产会计报告
Account of receipts 收入表
Account of receipts and payments 收支表
Account of the exchequer国库帐
Account receivable 应收帐款
Accounts sales 承销清单
Accounts if treasury 公库帐；金库帐
Accounts payable 应付帐款
Accounts payable ledger 应付帐款分类帐；应付帐款分户帐
Accounts payable register 应付帐款登
记簿
Accounts receivable 应收帐款
Accounts receivable assigned 应收帐款转让
Accounts receivable discounted 应收帐款内贴现
Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐
Accounts receivable register 应收帐款登记簿
Account title 收户名称；会计科目
Account titles for annual expenditures 岁入科目
Account to give, giving account 支出帐目
Accrual basis 权责应计制；权现发生制；应计制；发生制
Accrued assets 流动资产；应收未收款项
Accrued bond interest 应收未收债券利息
Accrued cumulative dividends 应收未收股利
Accrued depreciation 应摊未摊折旧
Accrued dividends 应计股利
Accrued expenses 应计费用
Accrued income 应计收益
Accrued interest payable 应付应计利息
Accrued interest receivable 应收应计利息
Accounts items 应计项目
Accounts liabilities 流动负责
Accounts payables 应付应计项目
Accounts payroll 应计薪工
Accounts profits 应计利益
Accounts receivables 应收应计项目
Accounts rent 应计租费
Accounts taxes 应计税捐
Accounts wages 应计工资
Accumulated deficit 累积亏绌
Accumulated depreciation 累积折旧
Accumulated dividends 未发累积股利
Accumulated profits 滚存利益；累积利益
Accumulated surplus 滚存盈馀；累积盈馀
Accumulation 累积
Accumulation of discount 折价的累积
Accumulation schedule 累积表
Accumulative sinking fund 累积偿债基金
Accursed items 期前债务
Acquisition cost 取得成本
Active assets 活动资产（指常有本利出入的资产）
Active debt 活动债务
Actual partner 普通股东
Actual cost 实际成本
Actual debts 实际债务
Actual depreciation 实际折旧
Actual liabilities 实际负值
Actual value 实际价值
Actual machine 加数机
Additional budget 追加预算
Additional order 添办定货； 增加定货
Additional part of a bill 期票附件
Additional payment 追加支付
Additions 增加固定资产
Additions to property through surplus 由盈馀增加的财产
Adjunct account 附加帐户
Adjusting entries整理帐
Adjustment account 整理帐目
Adjustment memo 高整凭单
Administration account 管理科目
Administration budget 行政预算
Administration expenses 管理费用
Administration section 管理之部 （分部损益表的一部分）
Administrative accounting 管理会计 (为供给管理员管理上所需资料的会计)
Administrative expenses管理费用
Administrator 遗产管理人
Admissible assets 可税资产
Ad valued duty 从价税
Advame freight 预付运费
Advance department 放款部
Advances 预付；垫款
Advances to officers and employees 职工预支
Adventure 短期投机买卖
Adventure accounts 短期投机买卖帐
Advertising expenses (fee) 广告费
Advertising expenses prepaid 预付广告费
Advice note 通知书
Advice of audit 审核通知书
Advice of drawing 支汇票通
知书
Affiliated company, affiliated corporation 联络公司 （与持有其股份的公司发生联系的公司）Affiliated interests 联络股权
After – cost 后续成本（指销售后仍须继续支付的成本）
After date 发票后
After sight 见票后
Agency 代理；代理处；代理人
Agency accounts 代理帐；代理会计
Agent 代理人
Aggregate balance sheet 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
Allied company 联号（业务上合作）
All – inclusive income statement 统括性损益表（包括经常及非常损益）
Allocation 分配
Allotted annual receipts 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）
Allotments for annual expenditures 岁出分配数
allowance津贴；折让；备抵；减免
Allowance for bad debts 备抵坏帐
Allowance for depreciation 备抵折旧
Allowance on 折让准备
Allowance reserve 折让及回扣
Allowances and rebates 折让及回扣
All – purpose balance sheet 通用资产负债表
All – purpose financial statements 通用决算表
Amalgamated balance sheet 合并资产负债表
Amalgamation 创立合并
Amortization 摊销；摊还；折旧
Amortization of premium 溢价的摊销
Amortization 摊销表
Amount 总数
Amount insured 保险金额
Amount of credit side 贷方金额
Amount of financial statement 决算表的分析
Analysis sheet 分析表
Analytical accounting 分析会计；分析会计学
Analytical columns 分析栏
Analytical journal 多栏日记帐 (同columnar journal)
Analytical record 分析记录
Analytical statements 分析表
Analytic product 分成的产品
Ancillary revenue 副业收入
Aula appropriation 岁定经费
Annual audit 年度查帐
Annual balance 年终决算表
Annual budgetary surplus or deficit 岁计馀绌
Annual closing 年度决算
Annual expenditure 岁出
Annual receipts 岁入
Annual reckoning 年度计算
Annual report 决算书
Annual report on auditing and inspecting (inspection) 年度审计报告书
Annual revenue 岁入
Annual statement 年度决算表
Annuities 年金
Annuity certain 确定年金
Annuity due 期首年金；即付年金
Annuity method 年年折旧法
Annuity trust account 年付金信托帐
Anticipated profits 预期利益
Anticipated revenue 预计收
Anticipation warrants payable 预计应付支付命令
Locations and allotment book 股份认购及分配薄
Application for shares 认股书
Application of fund statement 资金运用 表 (同statement of application of funds) Applied expenses 已分配费用
Applied manufacturing expenses 已分配制造费用
Applied material handling expenses 已分配材料管理费用
Applied selling and administrative expenses 已分配销售及管理费用
Apportioned charges 摊派费用
Apportionment 分派
A
ppraisal 估价
Appraisal company 估价公司
Appraisal of plant assets 设备资产的估价
Appraisal surplus 估价盈馀
Appraised value 估定价值
Appraisement 估价（同appraisal）
Appreciated value 增涨价值
Appreciation 涨价
Appropriated materials 拨定材料（原料）
Appropriated profits 拨定利益
Appropriated surplus拨定盈馀
Appropriation拨用；拨款；岁出预算
Appropriation account盈馀分拨帐
Appropriation allotment支出分配数；岁出分配数
Appropriation analysis支出明细表；岁出明细表
Appropriation budget 支出预算；岁出预算
Appropriation encumbrance 支出保留数；岁出保留数
Appropriation ledger 支出预算分类帐
Appropriation section 盈馀分拨之部
Appropriations for additions of property 岁出预算数
Appropriations for repayment of funded debt 偿还债款的拨款
Appropriations from surplus 盈馀的拨用
Approval sales 试销Approved budget 核定预算；法定预算
Approved budget allotment 核定的分配预算
Arbitrage 套利；套汇买卖
Arbitrage account 国外套汇帐
Arbitrated par 月台票交易比例定价
Arbitrated rate of exchange 汇兑比例价
Arbitration of exchange 汇兑率比例
Arrears 拖欠
Articles of association, articles of incorporation 公司执照；公司章程
Articles of co – partnership 合夥契约
Assembly cost system 装配成本制度
Assembly type of industry 装配式造业
Assessed value 政府估定价值
Assessment 派缴额外股款；摊派捐税；摊派权
Assessment fund 摊派税捐基金
Assessment receipts 摊派税捐收入
Assessment receivable 应收摊派税捐
Assessment rolls 摊派税捐清册
Assessment valuation 摊派税捐估价
Assets 资产
Asset accounts 资产帐户；资产科目
Asset – income ratio 资产收益比率
Asset ratio 资产比率
Asset reserve 资产准备
Assets 资产
Assets and liabilities accounts 资产负债帐户
Assignable indirect charges 可分配间接费用
Assistance accountant 会计助理员
Associated company 联号（业务上联系）
Assumed cost, interest, etc 假定成本、利息等
Assumed liabilities 代人承担负债
t par 依照票面价格
At sight, on demand 见票即付
Auction 拍卖；竞卖
To put up for auction 付之拍卖
To sell by auction 拍卖
Auctioneer; endue master 拍卖者
Audit 查帐；审计
Audit certificate 查帐证明书
Audit clerk 查帐助理员
Audit diary 查帐日记
Audited vouchers 应付支付凭单
Audit expense 查帐费用
Audit fee 查帐公费
Auditing officers 审计人员
Audit memorandum 查帐备望录
Audit of expenditures 步出审计
Audit of public loans 公债审计
Audit of public properties 公有财产审计
Audit of returns 决算审计
Audit of treasury 公库审计
Auditor 查帐员
Auditor’s certificate查帐员证明书
Auditor’s comments 查帐员意见书
Auditor’s liability, auditor’s responsibil
ity 查帐员的责任
Auditor’s report查帐员报告书
Audit programmed 查帐程序
Audit report查帐报告书；审查报告
Authorized capital 公称资本
Authority to purchase 委托购卖证
Authorized capital 额定资本
Authorized capital stock 额定股本
Authorized capital stock account 法定股本帐
Authorized mortgage bonds 额定抵押债券
Authorized value 额定价值
Auxiliary accounting unit 附属单位会计
Auxiliary book(s) 补助帐薄
Auxiliary material 补助材料（原料）
Auxiliary record 补助记录
Auxiliary unit budget 附属单位预算
Available assets 可用资产
Available balance 可用馀额
Available cash 可用现金
Available income 可用收益；可用收入
Available surplus 可用盈馀
Avail 担保付款
Average 平均数
Average balance平均馀额；平均差额
Average capital 平均资本
Average cost平均成本
Average due date平均到期日
Average earnings平均业务收益
Average inventory平均存货
Average investment平均投资额
Average stock平均存货
Average unit cost平均单位成本
Average unit price平均单价
Average weight平均重量
Averaging maturity平均到期日
Averaging of accounts往来帐平均馀额
Averaging stock计算平均存货


Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师
Cost accounting 成本会计
External users 外部使用者
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Management accounting 管理会计
Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
Financial statement 财务报表
Financial activities 筹资
活动
Going-concern assumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owner's equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设
Stockholders 股东
Stockholders' equity 股东权益
Window dressing 门面粉饰

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