財(cái)務(wù)英語英漢對照表簡介

• Abandoned asset廢棄資產(chǎn)

• Abandonment decision 廢棄決策

• Abandonment stage 廢棄階段

• Abandonment value廢棄價(jià)值

• Abatement 減免、沖銷

• Abatement of taxes減稅、退稅

• Abbreviated accounts 簡式會(huì)計(jì)報(bào)

• ABC system(of inventory control)分級(jí)存貨控制制度

• Ability to pay taxation納稅能力

• Ability to service debts償債能力

• Abnormal cost 異常成本

• Abnormal depreciation 異常折舊

• Abnormal gain 異常利得、異常收益

• Abnormal loss異常損失

• Abnormal shrinkage 異常盤虧

• Abnormal spoilage 異常損耗

• Abnormal yield curve異常收益率曲線

• About of circa 大約

• Above par 超過票面值

• Above the line線上項(xiàng)目

• Abscond 潛逃

• Absolute amount絕對數(shù)，絕對金額

• Absolute cost advantage 絕對成本優(yōu)勢

• Absolute endorsement 絕對背書

• Absolute fixed cost 絕對固定成本

• Absolute insolvency 絕對無力償付

• Absolute interest 絕對權(quán)益

• Absolute priority 絕對優(yōu)先求償權(quán)

• Absolute liability絕對賠償責(zé)任

• Absolute title 絕對產(chǎn)權(quán)

• Absolute value 絕對值

• Absolve 免償債務(wù)，接觸債務(wù)

• Absorbed overhead 已轉(zhuǎn)并間接費(fèi)用，已攤配間接費(fèi)用

• Absorption 轉(zhuǎn)并，攤配

• Absorption account 轉(zhuǎn)并帳戶，攤配帳戶

• Absorption costing攤配與成本計(jì)算法

• Absorption rate 攤配比率

• Abstinence 節(jié)欲，節(jié)制

• Abstinence theory of interest 利息的節(jié)制理論

• Abstract 摘要表

• Abstract of title 產(chǎn)權(quán)狀況摘要表

• Abuse 濫用職權(quán)

• Abuse of tax shelter 濫用避稅項(xiàng)目

• Abuse of trust 濫用信托權(quán)

• Accelerated capital recovery system快速資本收回制度

• Accelerated cost recovery system 快速（資產(chǎn)）成本回收制度

• Accelerated depreciation method加速折舊法、快速折舊法

• Accelerated loan commitment 約定快速償還貸款

• Accelerating bonus plan 快速累進(jìn)獎(jiǎng)金制

• Accelerating inflation 快速通貨膨脹

• Accelerating clause 快速償付條款

• Acceptable investment 可接受投資項(xiàng)目

• Absolve 免償債務(wù)，接觸債務(wù)

• Absorbed overhead 已轉(zhuǎn)并間接費(fèi)用，已攤配間接費(fèi)用

• Absorption 轉(zhuǎn)并，攤配

• Absorption account 轉(zhuǎn)并帳戶，攤配帳戶

• Absorption costing攤配與成本計(jì)算法

• Absorption rate 攤配比率

• Abstinence 節(jié)欲，節(jié)制

• Abstinence theory of interest 利息的節(jié)制理論

• Abstract 摘要表

• Abstract of title 產(chǎn)權(quán)狀況摘要表

• Abuse 濫用職權(quán)

• Abuse of tax shelter 濫用避稅項(xiàng)目

• Abuse of trust 濫用信托權(quán)

• Accelerated capital recovery system快速資本收回制度

• Accelerated cost recovery system 快速（資產(chǎn)）成本回收制度

• Accelerated depreciation method加速折舊法、快速折舊法

• Accelerated loan commitment 約定快速償還貸款

• Accelerating bonus plan 快速累進(jìn)獎(jiǎng)金制

• Accelerating inflation 快速通貨膨脹

• Accelerating clause 快速償付條款

• Acceptable investment 可接受投資項(xiàng)目

• Acceptable reliability level 可接受的可靠性程度

• Acceptance承兌、已承兌票據(jù)、驗(yàn)收

• Acceptance bank 匯票承兌銀行

• Acceptance bill 承兌匯票

• Acceptance commission 承兌傭金，承兌手續(xù)費(fèi)

• Acceptance corporation 匯票承兌公司

• Acceptance credit承兌信用

• Acceptance financing 已承兌匯票籌資

• Acceptance for honour 承兌拒付匯票

• Acceptance letter of credit承兌信用證

• Acceptance market票據(jù)市場，匯票貼現(xiàn)市場

• Acceptance of bribes 受賄

• Acceptance of the bid中標(biāo)，得標(biāo)

• Acceptance on security 財(cái)產(chǎn)擔(dān)保承兌

• Acceptance payable 應(yīng)付承兌匯票

• Acceptance receivable 應(yīng)收承兌匯票

• Acceptance register 承兌匯票登記薄

• Acceptance sampling 驗(yàn)收抽樣

• Acceptance supra protest 承兌拒付匯票

• Accepted bill 已承兌匯票

• Accepting house 匯票承兌銀行

• Acceptor承兌人，驗(yàn)收人

• Acceptor supra protect 代替承兌人

• Accept-reject decision 采納或不采納決策

• Access code 聯(lián)網(wǎng)密碼

• Accession 財(cái)產(chǎn)增值

• Accessory contract 附屬合同

• Access privileges 入庫權(quán)，入網(wǎng)權(quán)

• Access time 存取時(shí)間、連通時(shí)間

• Accidental cost 偶然成本，偶生成本

• Accidental loss 意外損失

• Accident insurance 事故保險(xiǎn)

• Accommodation 融通

• Accommodation acceptance 融通承兌

• Accommodation bill 融通匯票

• Accommodation charge 融通欠帳

• Accommodation endorsement融通背書

• Accommodation paper融通票據(jù)

• Accommodation purchase 融通進(jìn)貨

• Accommodator 融通匯票背書人

• Accord and satisfaction 和解和清償

• Account 帳戶

• Accounts 帳薄、報(bào)表，帳單，記帳

• Accountability會(huì)計(jì)責(zé)任

• Accountable officer 會(huì)計(jì)官員，出納官員

• Account analysis帳戶分析

• Accountancy會(huì)計(jì)

• Account bodies 會(huì)計(jì)團(tuán)體

• Accountancy profession 會(huì)計(jì)職業(yè)，會(huì)計(jì)專業(yè)

• Accountant會(huì)計(jì)師

• Assistant accountant 助理會(huì)計(jì)師

• Accountant general總會(huì)計(jì)師、總會(huì)計(jì)

• Account in charge 主管會(huì)計(jì)師

• Accountant’s compilation report 會(huì)計(jì)師得編輯報(bào)告

• Accountant’s database 會(huì)計(jì)師數(shù)據(jù)庫

• Accountant’s department 會(huì)計(jì)處，會(huì)計(jì)部門

• Accountant’s fees 會(huì)計(jì)師公費(fèi)

• Accountant’s firm 會(huì)計(jì)事務(wù)所

• Accountant for the public interest公眾利益會(huì)計(jì)師，無償服務(wù)會(huì)計(jì)師

• Accountant’s legal liability 會(huì)計(jì)師法律責(zé)任

• Accountant’s lien 會(huì)計(jì)師留置權(quán)

• Accountant’s opinion 會(huì)計(jì)師意見書

• Accountant’s report會(huì)計(jì)師報(bào)告

• Accountant’s responsibility 會(huì)計(jì)師職責(zé)

• Accountants world 會(huì)計(jì)師世界網(wǎng)站

• Account balance 帳戶余額

• Account bill 帳單

• Account books 會(huì)計(jì)帳薄

• Account classification帳戶分類表

• Account clerk 帳務(wù)員

• Account code 賬號(hào)代碼

• Account current往來帳戶，往來帳單

• Account day 結(jié)算日

• Account form 帳戶式

• Accounting 會(huì)計(jì)，會(huì)計(jì)學(xué)

• Accounting and tax database 會(huì)計(jì)和稅務(wù)數(shù)據(jù)庫

• Accounting associations 會(huì)計(jì)協(xié)會(huì)

• Accounting assumption會(huì)計(jì)假定，會(huì)計(jì)假設(shè)

• Accounting bases會(huì)計(jì)基礎(chǔ)

• Accounting basis 會(huì)計(jì)基本方法

• Accounting changes會(huì)計(jì)變更

• Accounting clusters 會(huì)計(jì)制度群體，會(huì)計(jì)群體

• Accounting.com 會(huì)計(jì)師職業(yè)網(wǎng)站

• Accounting computer 會(huì)計(jì)電子計(jì)算機(jī)

• Accounting concepts 會(huì)計(jì)概念

• Accounting consultation 會(huì)計(jì)咨詢

• Accounting consultant 會(huì)計(jì)咨詢師

• Accounting control會(huì)計(jì)控制

• Accounting convention 會(huì)計(jì)常規(guī)，會(huì)計(jì)慣例

• Accounting corporation 會(huì)計(jì)公司

• Accounting cost會(huì)計(jì)成本，記帳成本

• Accounting criteria 會(huì)計(jì)標(biāo)準(zhǔn)

• Accounting cushion 會(huì)計(jì)收益低估

• Accounting cycle會(huì)計(jì)循環(huán)

• Accounting data會(huì)計(jì)數(shù)據(jù)

• Accounting database 會(huì)計(jì)數(shù)據(jù)庫

• Accounting data processing會(huì)計(jì)數(shù)據(jù)處理

• Accounting department會(huì)計(jì)部門

• Accounting dictionary會(huì)計(jì)詞典

• Accounting directives 會(huì)計(jì)指令

• Accounting disclosure 會(huì)計(jì)數(shù)據(jù)公開，會(huì)計(jì)披露

• Accounting doctrine 會(huì)計(jì)信條

• Accounting document會(huì)計(jì)憑證

• Accounting Education Web 會(huì)計(jì)教育互聯(lián)網(wǎng)

• Accounting elements會(huì)計(jì)要素

• Accounting encyclopedias 會(huì)計(jì)百科全書

• Accounting entity會(huì)計(jì)主體，會(huì)計(jì)個(gè)體

• Accounting entity postulate會(huì)計(jì)主體假設(shè)，會(huì)計(jì)個(gè)體假設(shè)

• Accounting entity theory會(huì)計(jì)個(gè)體論

• Accounting entry會(huì)計(jì)分錄

• Accounting equation會(huì)計(jì)等式

• Accounting errors會(huì)計(jì)差錯(cuò)

• Accounting estimate會(huì)計(jì)估計(jì)

• Accounting ethics 會(huì)計(jì)道德

• Accounting event會(huì)計(jì)事項(xiàng)

• Accounting evidence會(huì)計(jì)憑證，會(huì)計(jì)證據(jù)

• Accounting exposure 會(huì)計(jì)風(fēng)險(xiǎn)暴露

• Accounting files會(huì)計(jì)檔案

• Accounting firm會(huì)計(jì)師事務(wù)所

• Accounting firm development 會(huì)計(jì)師事務(wù)所發(fā)展中心

• Accounting firm merger 會(huì)計(jì)師事務(wù)所兼并

• Accounting fraud會(huì)計(jì)欺詐

• Accounting function會(huì)計(jì)職能

• Accounting hall of fame 會(huì)計(jì)名人堂

• Accounting harmonization會(huì)計(jì)協(xié)調(diào)

• Accounting history 會(huì)計(jì)史

• Accounting identity會(huì)計(jì)恒等

• Accounting income會(huì)計(jì)收益，帳面收益

• Accounting information會(huì)計(jì)資料，會(huì)計(jì)信息

• Accounting information system會(huì)計(jì)信息系統(tǒng)

• Accounting internationalization會(huì)計(jì)國際化

• Accounting journals 會(huì)計(jì)期刊

• Accounting legislation會(huì)計(jì)立法，會(huì)計(jì)法規(guī)

• Accounting manual 會(huì)計(jì)手冊

• Accounting measurement會(huì)計(jì)計(jì)量

• Accounting methods會(huì)計(jì)方法

• Accounting model會(huì)計(jì)模式

• Accounting net 會(huì)計(jì)互聯(lián)網(wǎng)

• Accounting objective會(huì)計(jì)目標(biāo)

• Accounting on line 在線會(huì)計(jì)，聯(lián)網(wǎng)會(huì)計(jì)

• Accounting partner 會(huì)計(jì)伙伴

• Accounting period會(huì)計(jì)期

• Accounting period postulate 會(huì)計(jì)假設(shè)

• Accounting plan 會(huì)計(jì)方案

• Accounting policies會(huì)計(jì)政策

• Accounting postulate 會(huì)計(jì)假設(shè)

• Accounting practice 會(huì)計(jì)實(shí)物，會(huì)計(jì)慣例

• Accounting price 會(huì)計(jì)價(jià)格，記帳價(jià)格

• Accounting principle會(huì)計(jì)原則

• Accounting procedures會(huì)計(jì)程序

• Accounting process 會(huì)計(jì)過程

• Accounting profession 會(huì)計(jì)職業(yè)，會(huì)計(jì)專業(yè)

• Accounting profession organization 會(huì)計(jì)專業(yè)機(jī)構(gòu)

• Accounting profit會(huì)計(jì)利潤

• Accounting rate of return會(huì)計(jì)收益率

• Accounting ratio 會(huì)計(jì)比率

• Accounting records會(huì)計(jì)記錄，會(huì)計(jì)薄記

• Accounting reform 會(huì)計(jì)改革

• Accounting regulation 會(huì)計(jì)規(guī)章，會(huì)計(jì)條例

• Accounting report會(huì)計(jì)報(bào)告

• Accounting research network 會(huì)計(jì)研究網(wǎng)

• Accounting rules會(huì)計(jì)規(guī)則

• Accounting scandal 會(huì)計(jì)丑聞

• Accounting service 會(huì)計(jì)服務(wù)

• Accounting software會(huì)計(jì)軟件

• Accounting software package 會(huì)計(jì)軟件組合程序

• Accounting software shop 會(huì)計(jì)軟件商店

• Accounting standardization 會(huì)計(jì)標(biāo)準(zhǔn)化

• Accounting standard會(huì)計(jì)標(biāo)準(zhǔn)，會(huì)計(jì)準(zhǔn)則

• Accounting system會(huì)計(jì)制度

• Accounting technique會(huì)計(jì)技術(shù)

• Accounting technology 電子會(huì)計(jì)技術(shù)

• Accounting technologist 電子會(huì)計(jì)技術(shù)師

• Accounting terminology 會(huì)計(jì)名詞

• Accounting textbook publisher 會(huì)計(jì)教材出版商

• Accounting theory會(huì)計(jì)理論

• Accounting thought 會(huì)計(jì)思想

• Accounting transaction 會(huì)計(jì)業(yè)務(wù)，會(huì)計(jì)帳務(wù)

• Accounting unit 會(huì)計(jì)單位

• Accounting valuation會(huì)計(jì)計(jì)價(jià)

• Accounting year會(huì)計(jì)年度

• Account in transit未達(dá)帳項(xiàng)

• Account note 帳單

• Account number帳戶編號(hào)，賬號(hào)

• Accounts會(huì)計(jì)帳薄，會(huì)計(jì)報(bào)表

• Account sales 承銷清單，承銷報(bào)告單

• Accounts payable應(yīng)付帳款

• Accounts payable payment period應(yīng)付帳款付款期

• Accounts payable subsidiary ledger 應(yīng)付帳款輔助分類帳

• Accounts receivable應(yīng)收帳款

• Accounts receivable aging schedule應(yīng)收帳款帳齡分析表

• Accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收帳款

• Accounts receivable collection period 應(yīng)收帳款收帳期

• Accounts receivable cost應(yīng)收帳款成本

• Accounts receivable discounted 已貼現(xiàn)的應(yīng)收帳款

• Accounts receivable financing應(yīng)收帳款籌資，應(yīng)收帳款融資

• Accounts receivable management 應(yīng)收帳款管理

• Accounts receivable subsidiary ledger 應(yīng)收帳款的輔助分類帳

• Accounts receivable turnover應(yīng)收帳款周轉(zhuǎn)率，應(yīng)收帳款周轉(zhuǎn)次數(shù)

• Account stated 已承認(rèn)的帳項(xiàng)

• Account title帳戶名稱

• Accredit 開出信用證

• Accredited business valuation 授權(quán)企業(yè)估價(jià)專業(yè)人

• Accredited valuation analyst 授權(quán)估價(jià)分析師

• Accreditee信用證收益人

• Accrediter信用證申請人

• Accretion 增殖

• Accrual 應(yīng)計(jì)

• Accrual basis accounting應(yīng)計(jì)制會(huì)計(jì)，權(quán)責(zé)發(fā)生制會(huì)計(jì)

• Accrual concept 應(yīng)計(jì)概念

• Accrual date 應(yīng)收應(yīng)付日期

• Accrued account 應(yīng)計(jì)帳戶

• Accrued expense應(yīng)計(jì)費(fèi)用

• Accrued income 應(yīng)計(jì)收益

• Accrued interest應(yīng)計(jì)利息

• Accrued items應(yīng)計(jì)項(xiàng)目

• Accrued payable 應(yīng)計(jì)應(yīng)付款項(xiàng)

• Accrued receivable 應(yīng)計(jì)應(yīng)收項(xiàng)目

• Accrued rent 應(yīng)計(jì)租金

• Accrued revenue應(yīng)計(jì)收入

• Accrued wages 應(yīng)計(jì)工資

• Accumulated amortization累計(jì)攤銷，無形資產(chǎn)的沖銷帳戶

• Accumulated deficit(loss) 累進(jìn)虧損

• Accumulated depletion累計(jì)折耗

• Accumulated depreciation累計(jì)折舊

• Accumulated dividend 累計(jì)股利

• Accumulated earnings 累計(jì)盈余，累計(jì)收益

• Accumulated earning tax 累計(jì)盈余稅，累計(jì)收益稅

• Accumulated fund 累計(jì)基金

• Accumulated income 累計(jì)收益

• Accumulated profit 累計(jì)利潤

• Accumulation account 累計(jì)帳戶

• Accumulation 累積，累計(jì)

• Accumulation factor 累計(jì)系數(shù)

• Accumulation shares 累計(jì)股份

• Accumulation trust 累計(jì)信托基金

• Accumulative dividends 累計(jì)股利

• Accumulative sinking fund 累計(jì)償債基金

• Accurate presentation 正確反映，準(zhǔn)確反映

• Acid test酸性試驗(yàn)，資產(chǎn)流動(dòng)性測試

• Acid test ratio酸性試驗(yàn)比率

• Acknowledgement 收貨回單，接受訂貨，承認(rèn)債務(wù)通知

• Acknowledgement of debt 承認(rèn)債務(wù)，確認(rèn)債務(wù)

• Acknowledgement of order 承認(rèn)訂單，接受訂單

• Acknowledgement of receipt 收款回執(zhí)

• Acquired company 被盤購公司，被兼并公司

• Acquired surplus 盤購盈余

• Acquiring company 盤購公司，兼并公司

• Acquisition購置，盤購

• Acquisition accounting of combination 企業(yè)合并的盤購會(huì)計(jì)

• Acquisition cost 購置成本

• Acquisition decision 購置決策

• Acquisition excess盤購超支

• Acquisition price 購置價(jià)格

• Acquisition surplus 盤購盈余

• Acquittance債務(wù)清償，清償收據(jù)

• Across-the-board 全面調(diào)整，全盤調(diào)整

• Across-the-board price change全面調(diào)整商品價(jià)格

• Across-the-board tariff change 全面調(diào)整關(guān)稅稅率

• Across-the-board wage increase 全面調(diào)整工資

• Across the counter正常交易

• Act 法案

• Acting代理

• Action 起訴，訴訟

• Active account 活動(dòng)帳戶

• Active assets 活動(dòng)資產(chǎn)

• Active capital 活動(dòng)資金

• Active market 活躍的市場

• Active partner 參與經(jīng)營合伙人

• Active securities 交易活躍的證券

• Active trust 有經(jīng)營權(quán)的信托

• Active trustee 有經(jīng)營權(quán)的信托人

• Activity 經(jīng)營活動(dòng)、生產(chǎn)經(jīng)營活動(dòng)

• Activity account 生產(chǎn)經(jīng)營活動(dòng)帳戶

• Activity accounting 生產(chǎn)經(jīng)營活動(dòng)會(huì)計(jì)

• Activity-based budget 生產(chǎn)經(jīng)營活動(dòng)預(yù)算

• Activity-based costing作業(yè)成本法

• Activity cost 作業(yè)成本

• Activity ratio經(jīng)營活動(dòng)比率、周轉(zhuǎn)率

• Act of bankruptcy破產(chǎn)法

• Act of company公司法

• Act of god天災(zāi)，不可抗力

• Act of law 法律行為

• Actual capital 實(shí)際資本

• Actual cost實(shí)際成本

• Actual loss 實(shí)際損失，實(shí)際虧損

• Actual normal cost 實(shí)際正常成本

• Actual price 實(shí)際價(jià)格

• Actual return 實(shí)際收益

• actual現(xiàn)貨

• actual market現(xiàn)貨市場

• actual value 實(shí)際價(jià)值

• actual wage實(shí)際工資

• actuarial 精算

• actuarial basis of accounting 會(huì)計(jì)的精算基準(zhǔn)

• actuarial cost method精算成本法

• actuarial return精算收益率

• actuary 精算師

• adaptive capacity 適應(yīng)性能力

• adaptive management 適應(yīng)性管理

• added hours 加班工時(shí)

• added value 增值，增值額

• added value statement增值表

• added value tax增值稅

• adding or dropping product line 增加或撤銷產(chǎn)品生產(chǎn)線

• addition 增置，擴(kuò)建

• additional assessment 增補(bǔ)稅額

• additional budget追加預(yù)算

• additional cost 追加成本

• additional depreciation 追加折舊，補(bǔ)提折舊

• additional duty附加關(guān)稅

• additional expense 追加費(fèi)用

• additional income tax附加所得稅

• additional paid-in capital 追加股本，追加實(shí)繳股本

• additional premium 追加保險(xiǎn)費(fèi)

• additional profit tax超額利潤稅

• additional risk附加險(xiǎn)

• additional voluntary contribution 職工自愿附加分擔(dān)退休金

• additivity 可加性

• address 網(wǎng)址

• adequate disclosure 充分披露

• adequate protection 充分保護(hù)

• adjudication order 判決令，判決破產(chǎn)令

• adjunct account 附加帳戶

• adjustable peg可調(diào)整固定匯率，可調(diào)整聯(lián)系匯率

• adjustable-rate bond 可調(diào)整利率債券

• adjustable-rate mortgage 可調(diào)整利率抵押

• adjustable-rate preferred stock 可調(diào)整股利率優(yōu)先股

• adjusted acquisition cost 調(diào)整后購置成本

• adjusted bank balance 調(diào)整后銀行存款余額

• adjusted gross income 調(diào)整后收益總額，調(diào)整后所得總額

• adjusted historical cost 調(diào)整后歷史成本

• adjusted income 調(diào)整后收益

• adjusted trial balance 調(diào)整后試算平衡表

• adjusting entry調(diào)整分錄

• adjusting events 調(diào)整會(huì)計(jì)事項(xiàng)

• adjustment 調(diào)整

• adjustment account調(diào)整帳戶

• adjustment bond 調(diào)整債券

• administered price管制價(jià)格

• administration 行政管理機(jī)構(gòu)，行政管理人員

• administration order 行政管理命令

• administrative accounting 行政管理會(huì)計(jì)

• administrative audit 行政管理審計(jì)、

• administrative budget 行政管理預(yù)算

• administrative control 行政管理控制

• administrative expense 行政管理費(fèi)用

• administrative regulation 行政管理規(guī)章

• administrative receiver 破產(chǎn)企業(yè)財(cái)產(chǎn)行政接管人

• administrator 財(cái)產(chǎn)管理人，財(cái)產(chǎn)接管人，遺產(chǎn)管理人

• admissible asset 承保資產(chǎn)

• admission 準(zhǔn)許入伙，準(zhǔn)許入股，準(zhǔn)許股票上市

• admission of partner合伙人入伙

• admitted asset 受保資產(chǎn)，承保資產(chǎn)

• ad valorem 從價(jià)征收

• ad valorem freight從價(jià)運(yùn)費(fèi)

• ad valorem tariff從價(jià)關(guān)稅

• ad valorem tax從價(jià)稅

• advance 預(yù)付款，墊付款，貸款

• advance appropriation預(yù)撥經(jīng)費(fèi)

• advance bill 預(yù)付匯票，預(yù)開發(fā)貨票

• advance corporation tax 預(yù)交公司稅

• advanced financial accounting高級(jí)財(cái)務(wù)會(huì)計(jì)學(xué)

• advanced management accounting高級(jí)管理會(huì)計(jì)學(xué)

• advanced financial management 高級(jí)財(cái)務(wù)管理學(xué)

• advanced funding 預(yù)撥資金，預(yù)付經(jīng)費(fèi)

• advanced refunding 預(yù)先兌換證券

• advances form customers 預(yù)收客戶款

• advances to affiliate 子公司借款

• advances to employees 職工預(yù)支款

• advances to partner 合伙人預(yù)支款

• advances to suppliers預(yù)付貨款

• adventure 投機(jī)經(jīng)營，短期經(jīng)營

• adverse opinion 反面意見，否定意見

• adverse report 不利報(bào)告，否定報(bào)告

• adverse variance 不利差異，逆差

• advertise廣告

• advertising budget 廣告費(fèi)預(yù)算

• advertising expense廣告費(fèi)

• advertising to sales ratio 廣告費(fèi)對銷售額比率

• advice 通知單，建議，咨詢

• advice note 發(fā)貨通知單

• advice of fate 支票能否兌現(xiàn)通知書

• advising bank通知銀行

• advisory fee 咨詢費(fèi)

• advisory funds 咨詢資金，委托投資基金

• advisory services 咨詢服務(wù)

• AFA membership 美國財(cái)務(wù)協(xié)會(huì)會(huì)員資格

• affiliated company聯(lián)營公司

• affiliation聯(lián)營

• AFP membership 財(cái)務(wù)專業(yè)人員協(xié)會(huì)會(huì)員資格

• AFP periodicals 財(cái)務(wù)專業(yè)人員協(xié)會(huì)定期刊物

• after-acquired property clause 以后獲得財(cái)產(chǎn)條款

• after charge 附加費(fèi)用

• after closing trial balance 結(jié)帳后試算表

• after cost 售后成本，售后服務(wù)成本

• after date 開票后兌付

• after market 銷售后市場

• after-separation cost 分離后成本

• after sight 見票后兌付

• after tax income稅后收益

• after-tax rate of return 稅后收益率

• AGA Code of Ethics政府會(huì)計(jì)師協(xié)會(huì)職業(yè)道德準(zhǔn)則

• AGA Membership 政府會(huì)計(jì)師協(xié)會(huì)會(huì)員資格

• AGA Publication 政府會(huì)計(jì)師協(xié)會(huì)出版物

• against actuals 期貨兌換現(xiàn)貨

• against all risk 承保全險(xiǎn)

• age 壽命，帳齡，資產(chǎn)使用年限

• age allowance 年齡減免

• agency 代理，代理事務(wù)所，政府機(jī)構(gòu)

• agency accounting 代理會(huì)計(jì)

• agency commission 代理傭金，代理手續(xù)費(fèi)

• agency cost代理成本

• agency fund 代管基金

• agency relation 代理關(guān)系

• agency services 代理服務(wù)

• agency theory代理理論

• agency transaction代理交易，代理業(yè)務(wù)

• agenda備忘錄，議事日程

• agent 代理人，代理商

• agent bank 代理銀行

• aggregate amount 總額，總金額

• aggregate balance sheet合并資產(chǎn)負(fù)債表

• aggregate depreciation折舊總額

• aggregate income statement合并損益表

• aggregate index綜合指數(shù)

• aggregate weighted index 綜合加權(quán)指數(shù)

• aggressive collection 積極收款措施

• aggressive investment 進(jìn)取性投資

• aggressive portfolio 進(jìn)取性投資

• aging of account 帳齡分析

• aggressive project 進(jìn)取性投資項(xiàng)目

• aggressive working capital policy 進(jìn)取性流動(dòng)資金政策

• aging of accounts receivable應(yīng)收帳款帳齡分析

• aging schedule 帳齡分類表

• agio貼水，折價(jià)

• agiotage匯兌業(yè)務(wù)，兌換買賣

• agreed bid 友好盤購出價(jià)

• agreed payment 議定付款

• agreed price 議定價(jià)格

• agreement 協(xié)定，協(xié)議

• agreement tariff協(xié)定關(guān)稅稅制

• agricultural bank農(nóng)業(yè)銀行

• agricultural credit corporation ltd. 農(nóng)業(yè)信貸有限公司

• agriculture levies 農(nóng)產(chǎn)品稅

• agricultural subsidies 農(nóng)業(yè)補(bǔ)助金

• agriculture paper 農(nóng)業(yè)票據(jù)

• agriculture parity price 農(nóng)產(chǎn)品的平準(zhǔn)價(jià)格

• alien corporation外國公司

• alienee 受讓人

• alimony payment 贍養(yǎng)費(fèi)

• all financial resources concept 全部財(cái)力概念

• all capital earning rate 資本總額收益率

• allied company聯(lián)營公司

• all-inclusive income concept 總括收益概念

• all-inclusive income statement 總括性損益表

• allocable cost 可分配的成本

• allocation 分?jǐn)?，分?/li>

• allocation base 分配基準(zhǔn)

• allocation of cost成本分配，成本分?jǐn)?/li>

• allotment 配售，撥付,配售數(shù)，撥付數(shù)

• allotment account 配售帳戶，配股帳戶

• allotment ledger 撥款分類帳

• allotment letter 股份配售通知書，配股通知書

• allotment money 配股應(yīng)交款項(xiàng)

• allottee 配股認(rèn)購人

• allowable deduction 準(zhǔn)予扣減數(shù)

• allowable depreciation 準(zhǔn)予記列折舊額

• allowable expense 準(zhǔn)予列支的費(fèi)用

• allowable loss 準(zhǔn)予列支的損失

• allowance 備抵，折讓，減免，津貼

• allowance for bad debts 壞帳備抵

• allowance for depreciation 折舊備抵

• allowance for income tax 所得稅減免

• allowance method備抵法

• all-purpose financial statement通用財(cái)務(wù)報(bào)表，通用會(huì)計(jì)報(bào)表

• all-risk insurance 全險(xiǎn)，綜合險(xiǎn)

• all round price 全面價(jià)格

• alpha coefficient 阿爾法風(fēng)險(xiǎn)系數(shù)，第一種證券投資風(fēng)險(xiǎn)系數(shù)

• alphanumeric code 字母數(shù)字代碼

• alpha risk 阿爾法風(fēng)險(xiǎn)

• alpha stocks 阿爾法股票

• alteration 改造，改建

• altered bill 涂改票據(jù)

• altered check 涂改支票

• alternative accounting methods 可選擇性會(huì)計(jì)方法

• alternative accounting rules 可選擇性會(huì)計(jì)規(guī)則

• alternative cost 變換成本，可替換成本

• alternative investment market可替代投資市場

• alternative investment project 可替換投資項(xiàng)目

• alternative minimum tax 替代最低稅額

• amalgamated financial statement合并財(cái)務(wù)報(bào)表，合并會(huì)計(jì)報(bào)表

• amalgamation 合并

• amalgamator 企業(yè)合并專業(yè)人員

• amendment 修正，修訂，修訂條款

• American bankruptcy institute 美國破產(chǎn)學(xué)會(huì)

• American option 美國期權(quán)

• American selling price 美國銷售價(jià)格

• American standard code for information interchange 美國信息交換標(biāo)準(zhǔn)代碼

• American stock exchange美國股票交易所

• American stock indices 美國股票指數(shù)

• American taxation association 美國稅收會(huì)計(jì)學(xué)會(huì)

• amicable allowance 友好讓價(jià)

• amicable settlement友好索賠清算

• amortization攤銷，攤還

• amortization method分期攤銷法，分期償還法

• amortization of goodwill商譽(yù)攤銷

• amortization of patent 專利攤銷

• amortization schedule 攤銷表，攤還表

• amortized cost攤余成本

• amortized mortgage 分期攤還抵押

• amortized value 攤余價(jià)值

• amount 金額，合計(jì)金額

• amount assessed 估定金額

• amount differ 金額不符

• amount due 到期金額

• amount insured保險(xiǎn)金額

• analysis 分析

• analysis of capital change資本變動(dòng)分析

• analysis of cash flow現(xiàn)金流量分析

• analysis of financial statement財(cái)務(wù)報(bào)表分析，會(huì)計(jì)報(bào)表分析

• analysis of liquidity流動(dòng)性分析

• analysis of profitability獲利能力分析

• analysis of time series時(shí)間序列分析

• analysis of uncertainty不確定性分析

• analysis of variance分析表，帳戶分析表

• analysis schedule 分析表，帳戶分析表

• analyst 分析師

• analytical audit 分析性審計(jì)

• analytical column 分析欄

• analytical evidence 分析性證據(jù)

• analytical review 分析性檢查

• analytical statement 分析性報(bào)表

• analytical test分析性抽查

• ancillary buildings 輔助建筑

• ancillary letter of credit從屬信用證

• ancillary materials 輔助材料

• Anglo-American accounting 英美會(huì)計(jì)

• announcement of sale 迫售公告

• annual accounts 年度報(bào)表

• annual appropriation 年度撥款

• annual audit年度審計(jì)

• annual balance 年度余額，年終節(jié)余

• annual budget 年度預(yù)算

• annual cash flow 年度現(xiàn)金流量

• annual charge 年度費(fèi)用

• annual closing 年度結(jié)帳

• annual financial statement 年度財(cái)務(wù)報(bào)表，年度會(huì)計(jì)報(bào)表

• annual general meeting年度股東大會(huì)

• annual income 年度收益，年度所得額

• annualize 按年度折算

• annualized net present value 折算年度凈現(xiàn)值

• annual percentage rate年度百分率

• annual report年度報(bào)告

• annual return 年度納稅申報(bào)表

• annual value 年值

• annuitant 年金收領(lǐng)人

• annuity年金，退休金

• annuity bond年金公債

• annuity cash-flow pattern 年金形態(tài)現(xiàn)金流量

• annuity certain 固定年金

• annuity contract 年金合同

• annuity cost年金成本

• annuity due期初年金

• annuity fund年金基金

• annuity in advance預(yù)付年金

• annuity in arrears 持付年金

• annuity method of depreciation年金折舊法

• annuity period 年金期

• annuity system 年金制

• annulation 宣告失效

• antecedent auditor 前任審計(jì)師

• antecedent negotiation 事先協(xié)商

• antecedents 經(jīng)歷

• antedate 填早日期

• anti-accounting fraud 反會(huì)計(jì)欺詐

• anticipated cost預(yù)計(jì)成本，預(yù)列成本

• anticipated price 預(yù)計(jì)價(jià)格

• anticipated profit 預(yù)計(jì)利潤，預(yù)列利潤

• anticipation 預(yù)計(jì)，預(yù)列

• anticipatory breach預(yù)期違約

• anti-dilution clause 預(yù)防稀釋條款

• anti-dumping tariff 反傾銷關(guān)稅稅則

• anti-fraud corporate responsibility resaurce center反欺詐和公司責(zé)任信息中心

• anti-fraud profession 反欺詐職業(yè)

• anti-fraud program 反欺詐計(jì)劃

• anti-inflation policy 反通貨膨脹功策

• anti-money laundering rule 反洗黑錢規(guī)章

• anti-pollution investment 消除污染投資

• anti-profiteering 反暴利稅

• anti-recession policy 反經(jīng)濟(jì)衰退政策

• anti-tax avoidance反避稅

• anti-virus 抗病毒軟件

• anti-trust laws 反拖拉斯立法

• applicant 申請人

• application 申請，申請書

• application and allotment account 認(rèn)購和配股帳戶

• application for bank account 開立銀行帳戶申請書

• application for letter of credit 信用證申請書

• application for registration 注冊申請書

• application for shares 認(rèn)股申請書

• application software應(yīng)用軟件

• applied cost 已分配成本

• applied overhead 已分配間接費(fèi)用

• applied research應(yīng)用研究

• appointed officer 指定官員

• apportionment 分配、分?jǐn)?、撥?/li>

• apportionment method 分?jǐn)偡?/li>

• appraisal 估價(jià)，估價(jià)報(bào)告

• appraisal capital 評估成本

• appraisal report評估報(bào)告

• appraisal surplus 估價(jià)盈余

• appraisal value 估定價(jià)格

• appraiser 估價(jià)員，估價(jià)師

• appraiser association of America 美國估價(jià)師協(xié)會(huì)

• appreciation 升值

• appreciation of assets 資產(chǎn)升值

• appreciation surplus 增值盈余

• appropriated retained earnings已指定用途留存收益，已分配留存收益

• appropriated retained income 已指定留存收益，已分配留存收益

• appropriation撥款，收益分配

• appropriation account 撥款帳戶，留存收益分配帳戶

• appropriation budget 撥款預(yù)算

• appropriation ledger 經(jīng)費(fèi)分類帳

• appropriation system 撥款制度

• approval 核定，審批

• approval for project 投資項(xiàng)目的審批

• approved account 核定帳戶

• approved bond 核定債券

• approved list 核準(zhǔn)證券清單

• approved society 核定互助會(huì)，注冊互助會(huì)

• approximation 約計(jì)數(shù)，近似值

• a priori theories of accounting 先驗(yàn)性會(huì)計(jì)理論

• arbitrage套匯，套利

• arbitrage of exchange套匯

• arbitrager 套匯商，套利商

• arbitrage rate 套匯匯率

• arbitrage transaction 套匯業(yè)務(wù)，套利業(yè)務(wù)

• arbitration仲裁

• arbitration clause仲裁條款

• arbitrator仲裁人

• arithmetic operation 算術(shù)運(yùn)算

• arm-in-arm transaction 臂挽臂交易，私人關(guān)系交易

• arm’s-length price正常價(jià)格，公正價(jià)格

• arm’s length transaction 一臂之隔交易，正常交易

• arrangement 償債協(xié)議，清算安排,項(xiàng)目排列

• arrangement of balance sheet 資產(chǎn)負(fù)債表的項(xiàng)目排列

• array 陣列，數(shù)組

• arrears 拖欠，拖欠款項(xiàng)

• arrestment 財(cái)產(chǎn)扣押

• ARR method會(huì)計(jì)收益率法

• Arthur Anderson安達(dá)信會(huì)計(jì)師事務(wù)所

• article文件條文，合同條款

• articles of incorporation公司章程

• article of partnership 合伙契約

• articulate 環(huán)接

• articulated accounts 環(huán)接報(bào)表

• articulated concept 環(huán)接概念

• articulated financial statement 環(huán)接會(huì)計(jì)報(bào)表

• artificial intelligence人工智能

• artificial person法人

• ASB Standards 會(huì)計(jì)準(zhǔn)則委員會(huì)財(cái)務(wù)報(bào)告準(zhǔn)則

• ASB Statement of principles 會(huì)計(jì)準(zhǔn)則委員會(huì)會(huì)計(jì)原則公報(bào)

• ASB Statements 審計(jì)準(zhǔn)則委員會(huì)公報(bào)

• ASC Standards 會(huì)計(jì)準(zhǔn)則委員會(huì)會(huì)計(jì)準(zhǔn)則

• ASCII file 美國信息交換標(biāo)準(zhǔn)代碼文件

• Asian development bank亞洲開發(fā)銀行

• Asian dollar亞洲美元

• Asian dollar bonds亞洲美元債券

• Asian dollar marker亞洲美元市場

• Asian option亞洲式期權(quán)

• asking price賣方報(bào)價(jià)，索價(jià)

• as per advice 按照通知

• as per contra 與反方帳戶相符

• assented bond 同意調(diào)換的債券

• assented stock 同意調(diào)換的股票

• assessable capital stock 應(yīng)增繳股本

• assessable income應(yīng)稅收益，應(yīng)稅所得

• assessed tax 估定稅額，查定稅額

• assessed value 估定價(jià)值

• assessment 估定，查定，特別稅捐，特別攤派稅款

• assessment fund 特別稅捐基金

• assessment ratio 估定比率

• assessment roll 特別稅捐清冊

• assessor財(cái)產(chǎn)評估師

• asset 資產(chǎn)

• asset account 資產(chǎn)帳戶

• asset and liability statement資產(chǎn)負(fù)債表

• asset betterment addition 資產(chǎn)改建和擴(kuò)建

• asset classification 資產(chǎn)分類

• asset cover 資產(chǎn)擔(dān)保，資產(chǎn)保障比

• asset deficiency資產(chǎn)不足

• asset depreciation period 固定資產(chǎn)折舊年限

• asset depreciation range 固定資產(chǎn)折舊年限幅度

• asset disposal account 資產(chǎn)處置帳戶

• asset impairment 資產(chǎn)減損

• asset income資產(chǎn)收益

• asset-liability view 資產(chǎn)－負(fù)債觀念

• asset measurement 資產(chǎn)計(jì)量

• asset quality資產(chǎn)質(zhì)量

• asset retirement 資產(chǎn)退役，資產(chǎn)報(bào)廢

• asset revaluation 資產(chǎn)重估價(jià)

• assets-liabilities ratio資產(chǎn)負(fù)債比率

• assets register 資產(chǎn)登記薄

• asset stock 資產(chǎn)股份

• asset stripping資產(chǎn)剝離，資產(chǎn)拆賣

• asset atructure資產(chǎn)結(jié)構(gòu)

• asset turnover資產(chǎn)周轉(zhuǎn)率

• asset utilization ratio資產(chǎn)利用率

• asset valuation資產(chǎn)計(jì)價(jià)

• asset value 資產(chǎn)價(jià)值

• asset value per share 每股資產(chǎn)價(jià)值

• assignability 可轉(zhuǎn)讓性

• assignable instrument可轉(zhuǎn)讓票據(jù)

• assigned account 已轉(zhuǎn)讓帳戶，已抵債帳戶

• assignee 受讓人

• assignment 轉(zhuǎn)讓，過戶，轉(zhuǎn)讓契約

• assignment of accounts receivable應(yīng)收帳款轉(zhuǎn)讓

• assignment of debt債權(quán)轉(zhuǎn)讓

• assignment of lease 租賃轉(zhuǎn)讓

• assignment of life policy 人壽保險(xiǎn)單轉(zhuǎn)讓

• assignment of marine policy 海運(yùn)保險(xiǎn)單轉(zhuǎn)讓

• assignment of wage 工資轉(zhuǎn)讓

• assignor 轉(zhuǎn)讓人，讓與人

• assimilation 吸收，消化

• assistance and subsidy 援助和補(bǔ)助金

• assistant accountant 助理會(huì)計(jì)師

• assistant auditor 助理審計(jì)師

• assistant controller 主計(jì)長助理

• associate 聯(lián)營的，合伙人，聯(lián)系會(huì)員，非正式會(huì)員

• associated banks 聯(lián)系銀行

• associated company 聯(lián)屬公司，附屬公司

• associate member 聯(lián)系會(huì)員，非正式會(huì)員

• Associate of the association of tax technicians 稅務(wù)技術(shù)人員協(xié)會(huì)聯(lián)系會(huì)員

• Associate of the institute of chartered accountants in England and Wales 英格蘭，威爾士特性會(huì)計(jì)師協(xié)會(huì)聯(lián)系會(huì)員

• associate of the institute of cost and management accountants 成本管理會(huì)計(jì)師協(xié)會(huì)聯(lián)系員

• association 協(xié)會(huì)

• association dues 會(huì)費(fèi)

• association for information systems 信息系統(tǒng)學(xué)會(huì)

• associationism 協(xié)會(huì)主義

• association of accounting firms 會(huì)計(jì)師事務(wù)所協(xié)會(huì)

• association of insolvency and restructuring advisors 無力償付和資本重組咨詢師協(xié)會(huì)

• associative responsibility 連帶責(zé)任

• assumed bonds 承擔(dān)債務(wù)，承付債券

• assumed interest 假定利息，設(shè)定利息

• assumed liability 承擔(dān)債務(wù)，承付債務(wù)

• assumption 承擔(dān)，假定，假設(shè)

• assurance保險(xiǎn)，保證，信息安全保證

• assurance company 保險(xiǎn)公司

• assurance services信息安全服務(wù)

• Assurance Services Executive Committee 信息安全執(zhí)行委員會(huì)

• assured被保險(xiǎn)人

• assurer 保險(xiǎn)商，承兌商

• at cost 按成本

• at discount按折價(jià)，按低于票面價(jià)值

• at maturity 到期

• at par 按票面額，平價(jià)

• at premium按溢價(jià)，按高于票面價(jià)值

• at risk 有風(fēng)險(xiǎn)，存在風(fēng)險(xiǎn)

• at short notice 按短期通知償付

• at sight 見票兌付

• attached account 被查封帳戶

• attachment扣押，查封

• attainable cost 可達(dá)到的成本

• attest 查證，驗(yàn)證

• attestation 驗(yàn)證，驗(yàn)證書

• attest function 查證職能，驗(yàn)證職能

• attestation standard c查證準(zhǔn)則，驗(yàn)證準(zhǔn)則

• at the lower of cost or market成本與市價(jià)熟低

• attorney 被委托人，代理人，律師

• Attorney 注冊公共會(huì)計(jì)師，律師

• attorney’s fee 律師費(fèi)

• attorney’s letter 致律師信函

• attributable cost 可歸屬成本

• attributable income 可歸屬收益

• attribute 屬性

• attributes sampling屬性抽樣

• auction 拍賣

• auctioneer’s commission 拍賣商傭金

• auction house拍賣行

• auction market 拍賣市場

• auction market preferred stock 優(yōu)先股拍賣市場

• audit 審核，審計(jì)

• Audit Agenda審計(jì)備忘錄

• auditability ，可審核性

• Audit/Assurance Conference 審計(jì)和信息安全會(huì)議

• audit client 審計(jì)客戶

• audit committee審計(jì)委員會(huì)

• audit committee matching system 審計(jì)委員會(huì)成員評選制度

• audit completion checklist 審計(jì)全部核對清單

• audit conclusion審計(jì)結(jié)論

• audit contract 審計(jì)合同

• audit coverage 審計(jì)范圍

• audit cycle 審計(jì)循環(huán)

• audit department 審計(jì)部門

• audited financial statement 審計(jì)財(cái)務(wù)報(bào)表，審定會(huì)計(jì)報(bào)表

• audited voucher 已審核憑單

• audit engagement 審計(jì)聘函，審計(jì)聘約

• audit evidence審計(jì)憑證，審計(jì)證據(jù)

• audit exemption 免除審計(jì)

• audit exemption report 免除審計(jì)報(bào)告

• audit expense 審計(jì)費(fèi)用

• audit failure審計(jì)失敗，審計(jì)失誤

• audit fee 審計(jì)費(fèi)用

• audit files審計(jì)檔案

• audit findings 審計(jì)后果

• audit firm審計(jì)事務(wù)所

• audit industry 審計(jì)產(chǎn)業(yè)

• auditing 審計(jì)，審計(jì)學(xué)

• auditing around the computer繞過電子計(jì)算機(jī)的審計(jì)

• auditing by rotation 輪流審計(jì)

• auditing concepts 審計(jì)概念

• auditing evidence審計(jì)證據(jù)

• auditing independence審計(jì)獨(dú)立性

• auditing method審計(jì)方法

• auditing objective審計(jì)目標(biāo)

• auditing postulates審計(jì)假設(shè)

• auditing pratice 審計(jì)實(shí)物，審計(jì)慣例

• auditing principle 審計(jì)原則

• auditing process審計(jì)過程

• auditing profession 審計(jì)職業(yè)

• auditing standard審計(jì)標(biāo)準(zhǔn)，審計(jì)準(zhǔn)則

• auditing system 審計(jì)制度

• auditing theory 審計(jì)理論

• auditing through the computer通過計(jì)算機(jī)的審計(jì)

• audit journal審計(jì)期刊

• audit law 審計(jì)法

• audit net 審計(jì)互聯(lián)網(wǎng)

• Audit Net Virtual Library 審計(jì)互聯(lián)網(wǎng)聯(lián)網(wǎng)圖書館

• audit objective審計(jì)目標(biāo)

• auditor審計(jì)員，審計(jì)師

• auditor-client relations 審計(jì)師與客戶的關(guān)系

• auditor general總審計(jì)師，總審計(jì)

• auditor-in-charge 主管審計(jì)師

• auditor’s civil liability 審計(jì)師民事責(zé)任

• auditor’s criminal liability 審計(jì)師刑事責(zé)任

• auditor report 審計(jì)師報(bào)告

• auditor’s rotation 審計(jì)師輪換

• audit partner rotation 審計(jì)合伙人輪換

• audit period 審計(jì)期

• audit plan審計(jì)規(guī)劃

• audit procedure審計(jì)程序

• audit program審計(jì)計(jì)劃

• audit report審計(jì)報(bào)告

• audit risk審計(jì)風(fēng)險(xiǎn)

• audit sampling 審計(jì)抽樣法

• audit scope審計(jì)范圍

• audit service 審計(jì)服務(wù)

• audit software審計(jì)軟件

• audit software package 審計(jì)軟件組合程序

• audit standard審計(jì)準(zhǔn)則

• audit team 審計(jì)工作組

• audit techniques 審計(jì)技術(shù)

• audit test 審計(jì)抽查

• audit ticks 審計(jì)符號(hào)

• audit trail審計(jì)脈絡(luò)，審計(jì)線索

• audit working papers審計(jì)工作底稿

• audit year 審計(jì)年度

• austerity 節(jié)儉，緊縮

• austerity budget 緊縮預(yù)算

• Australian Stock Exchange澳大利亞股票交易所

• authority to pay 付款委托書

• authority to purchase委托購買證書

• authorization 授權(quán)，委托，核定，批準(zhǔn)

• authorized appropriation 法定撥款

• authorized auditor 法定審計(jì)師，委任審計(jì)師

• authorized capital核定資本，法定資本

• authorized capital stock 核定股本，法定股本

• authorized depository法定保管人，委托保管人

• authorized investment 授權(quán)代辦投資，委托代辦投資

• authorized minimum capital stock 核定最小股本，法定最小股本

• autocorrelation 自相關(guān)

• Automated Bond System 債券自動(dòng)交易系統(tǒng)

• automated clearing house 票據(jù)自動(dòng)清算所

• automated screen trading 屏幕自動(dòng)交易

• automated teller machine自動(dòng)提款機(jī)

• automatic adjustment 自動(dòng)調(diào)整

• automatic audit 自動(dòng)審計(jì)

• automatic check 自動(dòng)審核，自動(dòng)稽核

• automatic data processing 自動(dòng)數(shù)據(jù)處理

• automatic dividend reinvestment 股利自動(dòng)再投資

• automatic stabilizer 自動(dòng)穩(wěn)定因素

• automatic transfer 自動(dòng)轉(zhuǎn)帳

• automatic transfer system自動(dòng)轉(zhuǎn)帳系統(tǒng)

• autonomous tariff 自動(dòng)關(guān)稅稅則

• autonomous tax 自主稅收

• autonomous variable 獨(dú)立變量，自變量

• auxiliary account 輔助帳戶

• auxiliary coin輔幣

• auxiliary department輔助部門

• auxiliary enterprise附屬企業(yè)

• auxiliary ledger 輔助分類帳

• auxiliary material輔助材料

• auxiliary memory 輔助存儲(chǔ)器

• auxiliary production expense輔助生產(chǎn)費(fèi)用

• available assets 可動(dòng)用資產(chǎn)

• available balance 可動(dòng)用余額

• available cash 可動(dòng)用資金

• available income 可動(dòng)用收益

• available inventory 可動(dòng)用存貨

• available surplus 可動(dòng)用盈余

• average平均數(shù)，海損

• average age of inventory 庫存存貨平均天數(shù)

• average balance 平均余額

• average collection period 應(yīng)收帳款平均收款期

• average cost平均成本

• average-cost flow assumption 平均成本流轉(zhuǎn)假定

• average costing平均成本計(jì)算法

• average-cost method平均成本法

• average cost of capital 平均資本成本

• average deprecation rate 平均折舊率

• average deviation平均差

• average fixed cost平均固定成本

• average income 平均收入，平均所得

• average inventory平均存貨，平均庫存

• average life 平均使用年限，平均壽命

• average method of depreciation平均折舊法，直線折舊法

• average payment period 應(yīng)付帳款平均付款期

• average rate of return平均收益率

• average stock平均存貨

• average tax rate平均稅率

• average variable cost平均變動(dòng)成本

• averaging 平均計(jì)算，股票投機(jī)

• averaging down 降低持有股票平均價(jià)格

• averaging up 提高持有股票平均價(jià)格

• avoidable cost可避免成本

• avoidance of double taxation 避免雙重課稅

• avoidance of taxation 避稅

• award 裁決，決標(biāo)

• average collection period平均收款期

• average payment period平均付款期

• activity ratio經(jīng)營活動(dòng)比率

• average collection period of receivables應(yīng)收帳款平均收帳周期

D test, D檢驗(yàn)

Data acquisition, 資料收集

Data bank, 數(shù)據(jù)庫

Data capacity, 數(shù)據(jù)容量

Data deficiencies, 數(shù)據(jù)缺乏

Data handling, 數(shù)據(jù)處理

Data manipulation, 數(shù)據(jù)處理

Data processing, 數(shù)據(jù)處理

Data reduction, 數(shù)據(jù)縮減

Data set, 數(shù)據(jù)集

Data sources, 數(shù)據(jù)來源

Data transformation, 數(shù)據(jù)變換

Data validity, 數(shù)據(jù)有效性

Data-in, 數(shù)據(jù)輸入

Data-out, 數(shù)據(jù)輸出

Dead time, 停滯期

Degree of freedom, 自由度

Degree of precision, 精密度

Degree of reliability, 可靠性程度

Degression, 遞減

Density function, 密度函數(shù)

Density of data points, 數(shù)據(jù)點(diǎn)的密度

Dependent variable, 應(yīng)變量/依變量/因變量

Dependent variable, 因變量

Depth, 深度

Derivative matrix, 導(dǎo)數(shù)矩陣

Derivative-free methods, 無導(dǎo)數(shù)方法

Design, 設(shè)計(jì)

Determinacy, 確定性

Determinant, 行列式

Determinant, 決定因素

Deviation, 離差

Deviation from average, 離均差

Diagnostic plot, 診斷圖

Dichotomous variable, 二分變量

Differential equation, 微分方程

Direct standardization, 直接標(biāo)準(zhǔn)化法

Direct Oblimin, 斜交旋轉(zhuǎn)

Discrete variable, 離散型變量

DISCRIMINANT, 判斷

Discriminant analysis, 判別分析

Discriminant coefficient, 判別系數(shù)

Discriminant function, 判別值

Dispersion, 散布/分散度

Disproportional, 不成比例的

disproportionate sub-class numbers, 不成比例次級(jí)組含量

Distribution free, 分布無關(guān)性/免分布

Distribution shape, 分布形狀

Distribution-free method, 任意分布法

distributive laws, 分配律

Disturbance, 隨機(jī)擾動(dòng)項(xiàng)

Dose response curve, 劑量反應(yīng)曲線

Double blind method, 雙盲法

Double blind trial, 雙盲試驗(yàn)

Double exponential distribution, 雙指數(shù)分布

Double logarithmic, 雙對數(shù)

Downward rank, 降秩

Dual-space plot, 對偶空間圖

DUD, 無導(dǎo)數(shù)方法

Duncan's new multiple range method, 新復(fù)極差法/Duncan新法

Jacobian determinant, 雅可比行列式

Joint distribution function, 分布函數(shù)

Joint probability, 聯(lián)合概率

Joint probability distribution, 聯(lián)合概率分布

Radix sort, 基數(shù)排序

Random allocation, 隨機(jī)化分組

Random blocks design, 隨機(jī)區(qū)組設(shè)計(jì)

Random event, 隨機(jī)事件

Randomization, 隨機(jī)化

Range, 極差/全距

Rank correlation, 等級(jí)相關(guān)

Rank sum test, 秩和檢驗(yàn)

Rank test, 秩檢驗(yàn)

Ranked data, 等級(jí)資料

Rate, 比率

Ratio, 比例

Raw data, 原始資料

Raw residual, 原始?xì)埐?

Rayleigh's test, 雷氏檢驗(yàn)

Rayleigh's Z, 雷氏Z值

Reciprocal, 倒數(shù)

Reciprocal transformation, 倒數(shù)變換

Recording, 記錄

Redescending estimators, 回降估計(jì)量

Reducing dimensions, 降維

Re-expression, 重新表達(dá)

Reference set, 標(biāo)準(zhǔn)組

Region of acceptance, 接受域

Regression coefficient, 回歸系數(shù)

Regression sum of square, 回歸平方和

Rejection point, 拒絕點(diǎn)

Relative dispersion, 相對離散度

Relative number, 相對數(shù)

Reliability, 可靠性

Reparametrization, 重新設(shè)置參數(shù)

Replication, 重復(fù)

Report Summaries, 報(bào)告摘要

Residual sum of square, 剩余平方和

residual variance (剩余方差)

Resistance, 耐抗性

Resistant line, 耐抗線

Resistant technique, 耐抗技術(shù)

R-estimator of location, 位置R估計(jì)量

R-estimator of scale, 尺度R估計(jì)量

Retrospective study, 回顧性調(diào)查

Ridge trace, 嶺跡

Ridit analysis, Ridit分析

Rotation, 旋轉(zhuǎn)

Rounding, 舍入

Row, 行

Row effects, 行效應(yīng)

Row factor, 行因素

RXC table, RXC表