财务表格与英语管理知识分析对照表1

财务英语英汉对照表Abandoned asset废弃资产Abandonment decision废弃决策Abandonment stage废弃阶段Abandonment value废弃价值Abatement减免、冲销Abatement of taxes减税、退税Abbreviated accounts简式会计报ABC systemof inventorycontrol分级存货控制制度Ability topay taxation纳税能力Ability toservice debts偿债能力Abnormal cost异常本钱Abnormal depreciation异常折I日Abnormal gain异常利得、异常收益Abnormal loss异常损失Abnormal shrinkage异常盘亏Abnormal spoilage异常损耗Abnormal yieldcurve异常收益率曲线About ofcirca大约About par超过票面值Above theline线上工程Abscond潜逃Absolute amount绝对数，绝对金额Absolute costadvantage绝对本钱优势Absolute endorsement绝对背书Absolute fixedcost绝对固定本钱Absolute insolvency绝对无力偿付Absolute interest绝对权益Absolute priority绝对优先求偿权Absolute liability绝对赔偿责任Absolute title绝对产权Absolute value绝对值Absolve免偿债务，接触债务Absorbed overhead已转并间接费用，已摊配间接费用Absorption转并，摊配Absorption account转并帐户，摊配帐户Absorption costing摊配与本钱计算法Absorption rate摊配比率Abstinence节欲，节制Abstinence theoryof interest利息的节制理论Abstract摘要表Abstract oftitle产权状况摘要表Abuse滥用职权adjustment account调整帐户adjustment bond调整债券administered price管制价格administration行政管理机构，行政管理人员administration order行政管理命令administrativeaccounting行政管理会计administrative audit行政管理审计、administrative budget行政管理预算administrative control行政管理控制administrativeexpense行政管理费用administrative regulation行政管理规章administrative receiver破产企业财产行政接管人administrator财产管理人，财产接管人，遗产管理人admissible asset承保资产admission准许入伙，准许入股，准许股票上市admission ofpartner合伙人入伙admitted asset受保资产，承保资产ad valorem从价征收ad valoremfreight从价运费ad valoremtariff从价关税ad valoremtax从价税advance预付款，垫付款，贷款advance appropriation预拨经费advance bill预付汇票，预开发货票advance corporationtax预交公司税advanced financialaccounting高级贝才务会计学advanced managementaccounting高级管理会计学advanced financialmanagement高级财务管理学advanced funding预拨资金，预付经费advanced refunding预先兑换证券advances formcustomers预收客户款advances toaffiliate子公司借款advances toemployees职工预支款advances topartner合伙人预支款advances tosuppliers预付货款adventure投机经营，短期经营adverse opinion反面意见，否认意见adverse report不利报告，否认报告adverse variance不利差异，逆差advertise广告advertising budget广告费预算advertising expense广告费advertising tosales ratio广告费对销售额比率advice通知单，建议，咨询advice note发货通知单advice offate支票能否兑现通知书advising bank通知银行advisory fee咨询费advisory funds咨询资金，委托投资基金advisory services咨询效劳AFA membership美国财务协会会员资格affiliated company联营公司affiliation联营AFP membership财务专业人员协会会员资格AFP periodicals财务专业人员协会定期刊物after-acquiredproperty clause以后获得财产条款after charge附加费用after closingtrial balance结帐后试算表after cost售后本钱，售后效劳本钱after date开票后兑付after market销售后市场after-separation cost别离后本钱after sight见票后兑付after taxincome税后收益after-tax rateof return税后收益率AGA Codeof Ethics政府会计师协会职业道德准则AGA Membership政府会计师协会会员资格AGA Publication政府会计师协会出版物against actuals期货兑换现货against allrisk承保全险age寿命，帐龄，资产使用年限age allowance年龄减免agency代理，代理事务所，政府机构agency accounting代理会计agency commission代理佣金，代理手续费agency cost代理本钱agency fund代管基金agency relation代理关系agency services代理效劳agency theory代理理论agency transaction代理交易，代理业务agenda备忘录，议事日程agent代理人，代理商agent bank代理银行aggregate amount总额，总金额aggregate balance sheet合并资产负债表aggregate depreciation折旧总额aggregate incomestatement合并损益表aggregate index综合指数aggregate weighted index综合加权指数aggressivecollection积极收款措施aggressive investment进取性投资aggressive portfolio进取性投资aging ofaccount帐龄分析aggressive project进取性投资工程aggressive workingcapital policy进取性流动资金政策aging ofaccounts receivable应收帐款帐龄分析aging schedule帐龄分类表agio贴水,折价agiotage汇兑业务，兑换买卖agreed bid友好盘购出价agreed payment议定付款agreed price议定价格agreement协定，协议agreement tariff协定关税税制agricultural bank农业银行agricultural creditcorporation ltd.农VL信贷有限公司agriculture levies农产品税agricultural subsidies农业补助金agriculture paper农业票据agriculture parityprice农产品的平准价格alien corporation外国公司alienee受让人alimony payment赡养费all financialresources concept全部财力概念all capitalearning rate资本总额收益率allied company联营公司all-inclusive incomeconcept总括收益概念all-inclusive incomestatement总括性损益表allocable cost可分配的本钱allocation分摊，分配allocation base分配基准allocation of cost本钱分配，本钱分摊allotment配售,拨付，配售数，拨付数allotment account配售帐户,配股帐户allotment ledger拨款分类帐allotment letter股份配售通知书,配股通知书allotment money配股应交款项allottee配股认购人allowable deduction准予扣减数allowable depreciation准予记列折旧额allowable expense准予列支的费用allowable loss准予列支的损失allowance备抵，折让，减免，津贴allowance forbad debts坏帐备抵allowance fordepreciation折旧备抵allowance forincome tax所得税减免allowance method备抵法all-purpose financial statement通用财务报表,通用会计报表all-risk insurance全险，综合险all roundprice全面价格alpha coefficient阿尔法风险系数，第一种证券投资风险系数alphanumeric code字母数字代码alpha risk阿尔法风险alpha stocks阿尔法股票alteration改造，改建altered bill涂改票据altered check涂改支票alternative accountingmethods可选择性会计方法accounting rules可选择性会计alternative规则cost变换本钱，可替换本钱investment market可替代投资市场alternative investmentproject可替换投资工程alternative minimumtax替代最alternative低税额alternative amalgamatedfinancial statement合并财务报表，合并会计报表amalgamation合并amalgamator企业合并专业人员amendment修正,修订,修订条款American bankruptcyinstitute美国破产学会American option美国期权American sellingprice美国销售价格American standardcode forinformation interchange美国信息交换标准代码American stockexchange美国股票交易所American stockindices美国股票指数American taxationassociation美国税收会计学会amicable allowance友好让价amicable settlement友好索赔清算amortization摊销,摊还amortization method分期摊销法，分期归还法amortization ofgoodwill商誉摊销amortization ofpatent专利摊销amortization schedule摊销表，摊还表amortized cost摊余本钱amortized mortgage分期摊还抵押amortized value摊余价值amount金额，合计金额amount assessed估定金额amount differ金额不符amount due到期金额amount insured保险金额analysis分析analysis of capital change资本变动分析analysis ofcash flow现金流量分析analysis offinancialstatement财务报表分析，会计报表分析analysis ofliquidity流动性分析analysis ofprofitability获利能力分析analysisof timeseries时间序列分析analysis ofuncertainty不确定性分析analysis ofvariance分析表，帐户分析表analysis schedule分析表,帐户分析表analyst分析师analytical audit分析性审计column分析栏evidence分析性证据review分析性检查analytical statement分析性报表test分析性抽查ancillary buildings辅助建筑analytical ancillaryletter of credit附属信用证analyticalancillary materials辅助材料analyticalAnglo-American accounting英美会计analyticalannouncement ofsale迫售公告annual accounts年度报表annual appropriation年度拨款annual audit年度审计annual balance年度余额，年终节余annual budget年度预算annual cashflow年度现金流量annual charge年度费用annual closing年度结帐annual financialstatement年度财务报表，年度会计报表annual generalmeeting年度股东大会annual income年度收益，年度所得额annualize按年度折算annualized netpresent value折算年度净现值annual percentagerate年度百分率annual report年度报告annual return年度纳税申报表annual value年值annuitant年金收领人annuity年金，退休金annuity bond年金公债annuity cash-flow pattern年金形态现金流量annuity certain固定年金annuity contract年金合同annuity cost年金本钱annuity due期初年金annuity fund年金基金annuity inadvance预付年金annuity inarrears持付年金annuity methodof depreciation年金折旧法annuity period年金期annuity system年金制annulation宣告失效antecedent auditor前任审计师antecedent negotiation事先协商antecedents经历antedate填早日期anti-accounting fraud反会计欺诈anticipated cost预计本钱，预列本钱anticipated price预计价格anticipated profit预计利润，预列利润anticipation预计，预列Ianticipatory breach预期违约anti-dilution clause预防稀释条款anti-dumping tariff反倾销关税税则anti-fraud corporateresponsibility resaurcecenter反欺诈和公司责任信息中心anti-fraud profession反欺诈职业anti-fraud program反欺诈方案anti-inflation policy反通货膨胀功策anti-money launderingrule反洗黑钱规章anti-pollution investment消除污染投资anti-profiteering反暴利税anti-recession policy反经济衰退政策anti-tax avoidance反避税anti-virus抗病毒软件anti-trust laws反拖拉斯立法applicant申请人application申请，申请书application andallotment account认购和配股帐户application forbank account开立银行帐户申请书application forletter ofcredit信用证申请书application forregistration注册申请书application forshares认股申请书application software应用软件applied cost已分配本钱applied overhead已分配间接费用applied research应用研究appointed officer指定官员apportionment分配、分摊、拨款apportionment method分摊法appraisal估价，估价报告appraisal capital评估本钱appraisal report评估报告appraisal surplus估价盈余appraisal value估定价格appraiser估价员，估价师appraiser association of America美国估价师协会appreciation升值appreciation ofassets资产升值appreciation surplus增值盈余appropriated retainedearnings已指定用途留存收益，已分配留存收益appropriated retainedincome已指定留存收益，已分配留存收益appropriation拨款，收益分配appropriation account拨款帐户，留存收益分配帐户appropriation budget拨款预算appropriation ledger经费分类帐appropriation system拨款制度approval核定，审批approval forproject投资工程的审批approved account核定帐户approved bond核定债券approved list核准证券清单approved society核定互助会，注册互助会approximation约计数，近似值a prioritheories of accounting先验性会计理论arbitrage套汇,套利arbitrage ofexchange套汇arbitrager套汇商，套利商arbitrage rate套汇汇率arbitrage transaction套汇业务，套利业务arbitration仲裁arbitration clause仲裁条款arbitrator仲裁人arithmetic operation算术运算arm-in-arm transaction臂挽臂交易，私人关系交易arm s-length price正常价格，公正价格arm slength transaction一臂之隔交易，正常交易arrangement偿债协议，清算安排，工程排列arrangement ofbalance sheet资产负债表的工程排列array阵列,数组arrears拖欠，拖欠款项arrestment财产扣押ARR method会计收益率法Arthur Anderson安达信会计师事务所article文件条文，合同条款articles ofincorporation公司章程article ofpartnership合伙契约articulate环接articulated accounts环接报表articulated concept环接概念articulated financialstatement环接会计报表artificial intelligence人工智能artificial person法人ASB Standards会计准则委员会财务报告准则ASB Statementof principles会计准则委员会会计原则公报ASB Statements审计准则委员会公报ASC Standards会计准则委员会会计准则ASCII file美国信息交换标准代码文件Asian developmentbank亚洲开发银行Asian dollar亚洲美元Asian dollarbonds亚洲美元债券Asian dollarmarker亚洲美元市场Asian option亚洲式期权asking price卖方报价，索价as peradvice按照通知as percontra与反方帐户相符assented bond同意调换的债券assented stock同意调换的股票assessable capital stock应增缴股本assessable income应税收益，应税所得assessed tax估定税额，查定税额assessed value估定价值assessment估定，查定，特别税捐，特别摊派税款assessment fund特别税捐基金assessment ratio估定比率assessment roll特别税捐清册assessor财产评估师asset资产asset account资产帐户asset andliability statement资产负债表asset bettermentaddition资产改建和扩建asset classification资产分类asset cover资产担保，资产保障比asset deficiency资产缺乏asset depreciationperiod固定资产折IH年限asset depreciationrange固定资产折旧年限幅度asset disposalaccount资产处置帐户asset impairment资产减损asset income资产收益asset-liability view资产一负债观念asset measurement资产计量asset quality资产质量asset retirement资产退役，资产报废asset revaluation资产重估价assets-1labilities ratio资产负债比率assets register资产登记薄asset stock资产股份•asset stripping资产剥离，资产拆卖•asset atructure资产结构•asset turnover资产周转率•asset utilizationratio资产利用率•asset valuation资产计价•asset value资产价值•asset valueper share每股资产价值•assignability可转让性•assignable instrument可转让票据•assigned account已转让帐户，已抵债帐户•assignee受让人•assignment转让，过户，转让契约•assignment ofaccounts receivable应收帐款转让•assignment ofdebt债权转让•assignment oflease租赁转让•assignment oflife policy人寿保险单转让•assignment ofmarine policy海运保险单转让•assignment ofwage工资转让•assignor转让人，让与人•assimilation吸收，消化•assistance andsubsidy援助和补助金•assistant accountant助理会计师•assistant auditor助理审计师•assistant controller主计长助理•associate联营的，合伙人，联系会员，非正式会员•associated banks联系银行•associated company联属公司，附属公司•associate member联系会员，非正式会员•Associate ofthe association oftaxtechnicians税务技术人员协会联系会员•Associate ofthe instituteof charteredaccountants inEngland andWales英格兰，威尔士特性会计师协会联系会员•associate ofthe instituteofcostand managementaccountants本钱管理会计师协会联系员•association协会•association dues会费•association forinformationsystems信息系统学会•associationism协会主义•associationofaccountingfirms会计师事务所协会•associationofinsolvency andrestructuring advisors无力偿付和资本重组咨询师协会•associative responsibility连带责任•assumed bonds承当债务，承付债券•assumed interest假定利息，设定利息•assumed liability承当债务，承付债务•assumption承当，假定，假设•assurance保险，保证，信息平安保证assurance company保险公司assurance services信息平安效劳Assurance ServicesExecutive Committee信息平安执行委员会assured被保险人assurer保险商，承兑商at cost按本钱at discount按折价，按低于票面价值at maturity到期at par按票面额，平价at premium按溢价，按高于票面价值at risk有风险，存在风险at shortnotice按短期通知偿付at sight见票兑付attached account被查封帐户attachment扣押，查封attainable cost可到达的本钱attest查证，验证attestation验证，验证书attest function查证职能，验证职能attestation standardc查证准则，验证准则at thelower ofcost ormarket本钱与市价熟低attorney被委托人，代理人，律师Attorney注册公共会计师，律师attorney sfee律师费attorney sletter致律师信函attributable cost可归属本钱attributable income可归属收益attribute属性attributes sampling属性抽样auction拍卖auctioneer scommission拍卖商佣金auction house拍卖行auction market拍卖市场auction marketpreferred stock优先股拍卖市场audit审核，审计Audit Agenda审计备忘录auditability,可审核性Audit/Assurance Conference审计和信息平安会议audit client审计客户audit committee审计委员会audit committeematching system审计委员会成员评选制度audit completionchecklist审计全部核对清单audit conclusion审计结论audit contract审计合同audit coverage审计范围audit cycle审计循环Abuse oftax shelter滥用避税工程Abuse oftrust滥用信托权Accelerated capitalrecovery system快速资本收回制度Accelerated costrecovery system快速（资产）本钱回收制度Accelerated depreciationmethod加速折旧法、快速折旧法Accelerated loancommitment约定快速归还贷款Accelerating bonusplan快速累进奖金制Accelerating inflation快速通货膨胀Accelerating clause快速偿付条款Acceptable investment可接受投资工程Absolve免偿债务，接触债务Absorbed overhead已转并间接费用，已摊配间接费用Absorption转并,摊配Absorption account转并帐户，摊配帐户Absorption costing摊配与本钱计算法Absorption rate摊配比率Abstinence节欲，节制JAbstinence theoryof interest利息的节制理论Abstract摘要表Abuse滥用职权Abstract oftitle产权状况摘要表Abuse oftax shelter滥用避税工程Abuse oftrust滥用信托权Accelerated capitalrecovery system快速资本收回制度Accelerated costrecovery system快速（资产）本钱回收制度Accelerated depreciationmethod加速折旧法、快速折旧法loanAccelerated commitment约定快速归还贷款Accelerating bonusplan快速累进奖金制Accelerating inflation快速通货膨胀Accelerating clause快速偿付条款Acceptable investment可接受投资工程Acceptable reliabilitylevel可接受的可靠性程度承Acceptance兑、已承兑票据、验收Acceptancebank汇票承兑银行Acceptance bill承兑汇票Acceptance commission承兑佣金，承兑手续费Acceptancecorporation汇票承兑公司Acceptancecredit承兑信用Acceptancefinancing已承兑汇票筹资Acceptancefor honour承兑拒付汇票Acceptanceletter ofcredit承兑信用证Acceptance market票据市场，汇票贴现市场Acceptance ofbribes受贿Acceptance ofthe bid中标，得标Acceptance onsecurity财产担保承兑Acceptance payable应付承兑汇票audit department审计部门audited financialstatement审计财务报表，审定会计报表audited voucher已审核凭单audit engagement审计聘函，审计聘约audit evidence审计凭证，审计证据audit exemption免除审计audit exemptionreport免除审计报告audit expense审计费用audit failure审计失败，审计失误audit fee审计费用audit files审计档案audit findings审计后果audit firm审计事务所audit industry审计产业auditing审计，审计学auditing aroundthe computer绕过电子计算机的审计auditing byrotation轮流审计auditing concepts审计概念auditing evidence审计证据auditing independence审计独立性auditing method审计方法auditing objective审计目标auditing postulates审计假设auditing pratice审计实物，审计惯例auditing principle审计原贝Uauditing process审计过程auditing profession审计职业auditing standard审计标准，审计准则auditing system审计制度auditing theory审计理论auditing throughthe computer通过计算机的审计audit journal审计期刊audit law审计法audit net审计互联网Audit NetVirtual Library审计互联网联网图书馆audit objective审计目标auditor审计员，审计师auditor-client relations审计师与客户的关系auditor general总审计师，总审计auditor-in-charge主管审计师auditor scivil liability审计师民事责任auditor scriminal liability审计师刑事责任auditor report审计师报告auditor srotation审计师轮换audit partnerrotation审计合伙人轮换audit period审计期audit plan审计规划audit procedure审计程序audit program审计，方案audit report审计报告audit risk审计风险audit sampling审计抽样法audit scope审计范围audit service审计效劳audit software审计软件audit softwarepackage审计软件组合程序audit standard审计准则audit team审计工作组audit techniques审计技术audit test审计抽查audit ticks审计符号audit trail审计脉络，审计线索audit workingpapers审计工作底稿audit year审计年度austerity节俭，紧缩austerity budget紧缩预算Australian StockExchange澳大利亚股票交易所authority topay付款委托书authority topurchase委托购置证书authorization授权，委托，核定，批准authorized appropriation法定拨款authorized auditor法定审计师，委任审计师authorized capital核定资本，法定资本authorized capitalstock核定股本，法定股本authorized depository法定保管人，委托保管人authorized investment授权代办投资，委托代办投资authorized minimumcapitalstock核定最小股本,法定最小股本autocorrelation自相关Automated BondSystem债券自动交易系统automated clearinghouse票据自动清算所automated screentrading屏幕自动交易automated tellermachine自动提款机automaticadjustment自动调整automatic audit自动审计automatic check自动审核，自动稽核automatic dataprocessing自动数据处理automatic dividendreinvestment股利自动再投资automatic stabilizer自动稳定因素automatic transfer自动转帐automatic transfersystem自动转帐系统autonomous tariff自动关税税则autonomous tax自主税收autonomous variable独立变量，自变量auxiliary account辅助帐户auxiliary coin辅币auxiliary department辅助部门auxiliary enterprise附属企业auxiliary ledger辅助分类帐auxiliary material辅助材料auxiliary memory辅助存储器auxiliary productionexpense辅助生产费用available assets可动用资产available balance可动用余额available cash可动用资金available income可动用收益available inventory可动用存货available surplus可动用盈余average平均数，海损average ageof inventory库存存货平均天数average balance平均余额average collection period应收帐款平均收款期average cost平均本钱average-cost flowassumption平均本钱流转假定average costing平均本钱计算法average-cost method平均本钱法]]average costofcapital平均资本本钱average deprecationrate平均折旧率average deviation平均差average fixedcost平均固定本钱average income平均收入，平均所得average inventory平均存货，平均库存average life平均使用年限，平均寿命average methodof depreciation平均折旧法，直线折旧法average payment period应付帐款平均付款期average rateof return平均收益率average stock平均存货average taxrate平均税率average variablecost平均变动本钱]]averaging平均计算，股票投机averaging down降低持有股票平均价格averaging up提高持有股票平均价格avoidable cost可防止本钱avoidance ofdouble taxation防止双重课税avoidance of taxation避税award裁决，决标average collectionperiod平均收款期average paymentperiod平均付款期activity ratio经营活动比率average collectionperiod ofreceivables应收帐款平均收帐周期BAA Membership英国会计学会会员资格BAA Objective英国会计学会目标BAA Sub-Groups英国会计学会下设研究组back charge欠付费用back date填早日期backdoor financial后门筹款backed bill背书票据back-end load后期负担backer票据担保人，财务支持人backlog depreciation欠提折旧backlog order未交货订单backlog orderreporting未交订货报告back pay欠付工资back rent欠租back spread逆差价，缩差back tax欠交税款back-to-back letterofcredit背对背信用证back-to-back loan对销贷款backup copy后备拷贝、后备副本backup disk后备磁盘back-up credit备用信贷backwardation倒价backward integration后向合并backward shifting逆转嫁bad account呆帐，坏帐bad check空头支票bad debt呆帐，坏帐bad debtaccount坏帐帐户bad debtexpense坏帐费用bad debtratio坏帐比率bad debtrecovery坏帐回收bad debtrisk坏帐风险bad debtwriteoff坏帐注销bad loan坏帐bad paper坏票，不良票据badwill坏商誉bailee承销人，受托人bailee receipt受托人收据bailment寄销,委托bailor寄销人，委托人bailout抽资bailout period投资返还期bait records钓饵式记录balance余额，平衡，结平balance broughtforward余额承前页balance carrieddown余额移后，转次页balanced budget平衡预算balanced budgetmultiplier平均预算乘数balanced budgetpolicy平衡预算政策balanced fund平衡基金balanced inventory均衡库存BAA Sub-Groups英国会计学会下设研究组back charge欠付费用back date填早日期backdoor financial后门筹款backed bill背书票据back-end load后期负担backer票据担保人，财务支持人backlog depreciation欠提折I日backlog order未交货订单backlog orderreporting未交订货报告back pay欠付工资back rent欠租back spread逆差价，缩差back tax欠交税款back-to-back loan对销贷款backup copy后备拷贝，后备副本backup disk后备磁盘back-up credit备用信贷backwardation侄价backward integration后向合并backward shifting逆转嫁bad account呆帐，坏帐bad check空头支票bad debt呆帐,坏帐bad debtaccount坏帐帐户bad debtexpense坏帐费用bad debtratio坏帐比率bad debtrecovery坏帐回收bad debtrisk坏帐风险bad debtwriteoff坏帐注销bad loan坏帐bad paper坏票，不良票据badwill坏商誉bailee承销人，受托人bailment寄销，委托bailor寄销人，委托人bailout抽资bailout period投资返还期bait records钓饵式记录balance余额，平衡，结平balance broughtforward余额承前页balance carrieddown余额移后，转次页balanced budget平衡预算balanced budgetmultiplier平均预算乘数balanced budgetpolicy平衡预算政策balanced fund平衡基金balanced inventory均衡库存balanced workingcapital policy平衡性流动资金政策balance ofaccount帐户余额balanceof payment国家收支差额balanceof retainedearnings留存盈余余额，留存收益余额balanceof trade国际贸易差额balancesheet资产负债表balance sheetaccount资产负债表帐户balance sheetanalysis资产负债表分析balance sheetassetvalue资产负债表资产价值balance sheetaudit资产负债表审计balance sheetdate结帐日balance sheetequation资产负债表等式balance sheetformat资产负债表格式balance sheetbalancesheet ratio资产负债表比率balance test帐t户ot余al额资抽产查负债表总额balancing allowance差额应税扣减额balancing charge余额应税增加额balancing ledger余额式分类帐balloon loan漂浮式贷款balloon mortgage漂浮式抵押balloon payment漂浮式付款bancogiro银行内部转帐bandwidth带宽bank银行bank acceptance银行承兑，银行承兑汇票bank account银行往来帐户，银行活期存款帐户bank advance银行贷款bank balance银行存款余额bank bill银行汇票，纸币，钞票bank certificate银行证明书bank charge银行手续费bank check银行支票bank checkingaccount银行支票帐户,银行活期存款帐户bank clearing银行票据清算bank confirmation银行证明文件bank consortium国际银行财团bank credit银行信用，银行贷款bank creditcark银行信用卡bank currentaccount银行往来帐户，银行活期存款帐户bank custody银行保险库bank deposit银行存款bank discount银行贴现，银行贴现息bank discountrate银行贴现率bank draft银行票据banker银行家，银行业者，银行banker sacceptance银行承兑,银行承兑汇票bankers automatedclearing system银行自动支付清算系统banker sbank结算银行banker,s lien银行留置权banker smargin银行存款保存额banker sopinion专艮彳亍意见书banker sorder委托银行代付通知banker，s reference银行证明书banker sfailure银行倒闭Banker，s forInternational Sefflement国际清算车艮行bank giro银行直接转帐系统bank guarantee银行保证书bank holdingcompany银行控股公司bank holidays银行假日bank identificationnumber银行鉴别号码banking银行业务banking acts专艮行法bank interest银行利息bank line银行信贷额度bank loan银行贷款bank loanswap银行贷款套汇bank mandate银行委托书bank mergeract银行兼并法bank moneyorder银行汇票banknote银行券,钞票bank overdraft艮彳亍透支bank paper银行票据bank pass-book银行存折bank primerate银行优惠利率bank rate银行利率，银行贴现率bank reconciliationstatement银行对帐单，银行存款调节表bank reference银行证信信函，银行证明信bank reserve银行准备金bank run银行挤兑bankrupt破产，破产者bankruptcy破产bankruptcy act破产法bankruptcy cost破产本钱bankruptcy court破产法院bankruptcy order破产通知书，破产公告bankruptcy petition破产申请bankruptcy prediction破产判断bankruptcy risk破产风险bank transfer银行汇兑业务，银行转帐业务bare contract无保证合同bare ownership空头产权bare trustee无经营权受托人bargain交易，签订合同bargain money订金bargain price廉价，低价bargain purchase廉价进货bargain purchaseoption承租人优先购置权bargain renewedoption承租人优先续租权bargain sale廉价销售barometers经济晴雨表，经济指标barometer stock晴雨表股票barrier toentry新企业进入市场的壁垒barrier totrade贸易壁垒barter以货易货,实物交易barter agreement易货协定barter termof trade以货易货条件barter transaction易货交易base基数，基准base currency基石出货币base date基期数据，基础数据base inventorymethod根本存量法base number基数base oftaxation计税基准，计税基数base pay根本工资，基础工资base period基期base price基价base rate基础工资，基础利率base stock根本存量base stockmethod根本存量法base wage根本工资base-weightedindex基期加权指数base year基年basic costingmethod基础本钱计算法basic earningsper share每股根本收益basic expenditure基石出支出basic layer基础（存货）层次BASIC language基础语言basic postulate基础假设basic price基础价格basic rate基础费率，基础利率，基础税率，基础工资率basic research基础研究basic standardcost基础标准本钱basic stock基础库存basic wordsand expressions重要言词basing-point pricing基点制定价法，出货地加计运费法basis基准basis contract根本合同，期货标准合同basis ofaccounting会计基准,会计根本方法basis ofallocation分酉己基准basis ofprice价格基准basis iftaxation课税基准basis point基点basket ofcurrencies国际货币，一篮子货币basket pegger一篮子货币固定汇率basket purchase整套采购，总价采购batch批别batch controltotal成批控制总额batch costing分批本钱计算法batch processing分批处理，分批数据处理bath巨额损失baud波特Bayesian probability贝耶斯概率BE analysis损益分界分析小bear承当，负担，卖空，卖空者，空头bear campaign抛空风bearer持票人bearer bill不记名汇票bearer bond不记名债券bearer check不记名支票bearer draft不记名汇票bearer scrip不记名临时证券凭证bearer stock不记名股票bearer interest附息，负担利息bearish行情看跌bear market跌市，熊市bear position空头地位bear raiding空头袭击bear squeeze榨空头beating thegun抢先交易beating themarket战胜股市BE chart损益分界图表before interestand taxincome支付利息和所得税前收益before-separation cost别离前本钱before taxincome税前收益beggar-my-neighbor policy以邻为壑财经政策beginning balance期初余额beginning inventory期初存货behavioral accounting行为会计belated payment滞纳金bell-shapedcurve钟形曲线bellwether security领头证券，龙头证券below par低于票面价值below theline线下工程benchmark program基准程序beneficial interest受益人权益，受益权beneficial owner受益人，受益产权所有人beneficiary受益人，受款人，受赔人beneficiary ofremittance汇款收款人benefit效益，福利金，津贴benefit-cost analysis效益本钱分析benefit-cost ratio效益本钱比率benefit fund福利基金benefit inkind实物福利benefit period受益期benefit principleoftaxation课税的受益原则benefit system职工福利制度benefit tax受益税BE point损益分界点bequest遗产，遗赠BER index企业环境风险指数berne union伯恩联盟best bid最高买价，最高出价best-efforts agreement证券尽力推销协议beta analysis贝塔风险分析beta coefficient贝塔风险系数beta factor贝塔风险系数beta risk贝塔风险beta software第二次试验软件，贝塔软件betterment改造工程，改造工程投资betterment capital改造工程资金bias偏差，偏向性bid出价，买价，投标bid andasked price买进和卖出价格bid bond投标保证金bidder出价商，投标商bidding collusion窜通投标bid guarantee投标保证书bid-asked spread证券进销差价bid opening开标bid price买方出价，买价，投标价格big bath巨额冲销big board大证券交易所Acceptance receivable应收承兑汇票Acceptance register承兑汇票登记薄Acceptance sampling验收抽样Acceptance supraprotest承兑拒付汇票Accepted bill已承兑汇票Accepting house汇票承兑银行Acceptor承兑人，验收人Acceptor supraprotect代替承兑人Accept-reject decision采纳或不采纳决策Access code联网密码Accession财产增值Accessory contract附属合同Access privileges入库权，入网权Access time存取时间、连通时间Accidental cost偶然本钱，偶生本钱Accidental loss意夕卜损失Accident insurance事故保险Accommodation融通Accommodation acceptance融通承兑Accommodation bill融通汇票Accommodation charge融通欠帐Accommodation endorsement融通背书Accommodation paper融通票据Accommodation purchase融通进货Accommodator融通汇票背书人Accord andsatisfaction和解和清偿Account帐户Accounts帐薄、报表，帐单，记帐Accountability会计责任Accountable officer会计官员，出纳官员Account analysis帐户分析Accountancy会计Account bodies会计团体Accountancy profession会计职业，会计专业Accountant会计师Assistant accountant助理会计师Accountant general总会计师、总会计Account incharge主管会计师Accountant scompilation report会计师得编辑报告AccountantJ sdatabase会计师数据库Accountant sdepartment会计处，会计部门Accountant sfees会计师公费Accountant sfirm会计事务所Accountant forthe publicinterest公众利益会计师，无偿效劳会计师Accountant,s legalliability会计师法律责任Accountant slien会计师留置权big five五大公共会计师事务所big four四大公共会计师事务所big gaap大公认会计原则bilateral arbitrage双边套汇bilateral clearing双边清算bilateral facility双边资金融通bilateral monopoly双边垄断bilateral taxagreement双边税收协定bilateral trade双边贸易bill票据，汇票，国库券，提货单，领料单，帐单bill accepted承兑汇票bill book票据薄bill broker票据经纪人bill discounted已贴现票据bill forcollection托收汇票bill fornegotiation议付汇票billing开发票，开帐单billing clerk开票员billing cycle开帐单周期billing10亿billionaire巨富bill market票据市场，贴现市场bill ofentry报关单，出入港申报单bill ofexchange汇票bill of lading提货单，提单bill ofsales销货清单，卖据bill ofsight临时报关单bill rate票据贴现率bills payable应付票据bills receivable应收票据binary code二进制编码binary system二进位计数制bin card存料卡binder临时合同,暂保单binding有约束力的，应遵守的bind thebargain固定售价bird-in-the-hand thory一鸟在手股利理论bi-statement rate两表比率bit二进制数位，比特black economy黑色经济，隐蔽经济black knight黑衣骑士black list黑名单black market黑市black marketexchange rate黑市汇率black marketprice黑市价格Black Monday黑色星期一black money黑钱blank bill不记名汇票blank billoflading不记名提货单blank check空白支票blank endorsement不记名背书blanketappropriation总括拨款+blanket bond总括保证金blanket contract总括合同blanket insurance总括保险blanket lien总括留置权blanket mortgage总括抵押blanket order总括订货单blanket policy总括保险单blanket price总括价格blanket rate总括摊配率，总括税率blank transfer空白转让凭证，不记名转让凭证blind competition盲目竞争blind entry失实分录，无内容说明分录blind purchase盲目采购blind trust保密信托block成批股票，成批记录，冻结，封存blocked accounts冻结帐户blocked currency冻结货币blocked deposit冻结存款blocked funds冻结资金blocked fundsattestation冻结资金保付书block grant分类财政补助金block insurance分类保险block methodofaccountingrecords分类法会计记录block trade巨额交易block record成批记录，成组记录block sampling分批抽样法，分组抽样法blue-chip蓝筹码股票，热门股票blue-chip rate主要利率,优惠利率blue-chip stock蓝筹码股票,热门股票blue-sky laws蓝天法，股票发行监督法board委员会，懂事会，理事会board chairman懂事长board designatedfunds董事会设置的基金board minutes董事会议记录board ofcustoms andexcise关税和货物税务局board ofdirectors董事会board ofgovernors理事会Board ofInland Revenue国内税务局board ofsupervisors监事会board oftrade产业工会，商会board oftrustees受托管理委员会，托管委员会board resolution董事会决议board corporate法人团体bogus check伪造支票bogus company虚构公司bogus money伪币boilerplate contract铁板合同，定型合同boil-room sales股票投机销售bona fide忠实，老实bona fideholder合法持票人bona fidetransaction正当交易bond债券，保证书，保证金，保税，忠诚保证bond anticipationnote待付债券票据bond certificate债券凭证bond conversion债券兑换bond coupon债券息票bond creditor债券债权人bond discount债券折价bond dividend债券股利bonded debt债券债务bonded factory保税工厂bonded goods保税货物bonded warehouse保税仓库bond expense债券发行费用bond financing债券筹资bond fund债券基金bondholder债券持有人bond indenture债券契约，债券信托契约bond index债券指数，债券价格指数bonding忠诚保险bonding company忠诚担保公司bond interest债券利息bond investment债券投资bond issuecost债券发行本钱bond market债券市场bond note海关保税输出证bond premium债券溢价bond rating评定债券等级bond redemption债券兑回bond refunding债券兑换bond retirement债券清偿bond riskpremium债券风险溢酬bond register债券登记薄bond sinkingfund公司债券偿债基金bonds issued已发行债券bonds outstanding流通在外债券，未偿付债券bonds outstandingmethod未偿付债券法bonds payable应付公司债券bond subscriptions债券认购书，债券认购款bond table债券表bond trustee债务发行信托管理人bond valuation债券计价bond value债券价值bond yield债券收益率bonus奖金，红利bonus bond红利债券bonus issue发行红利股bonus method红利法bonus share红利股票，红股bonus stock红利股票，红股bonus system奖金制度book帐薄,记帐book amount帐面金额book asset帐面资产book audit帐薄审计book balance帐面余额book cost帐面本钱book debts帐面债务book depreciation帐面折旧book entry帐面记录book entrysecurity记帐证券booking rate记帐汇率book inventory帐面存货，帐面盘存book inventorymethod帐面盘存制bookkeeper薄记员，薄记!/市bookkeeping薄记，记帐，薄记学bookkeeping cycle薄记循环bookkeeping system薄记制度bookkeeping transaction薄记业务，薄记帐务bookless accountingsystem无帐薄会计系统bookliability帐面负债book loss帐面损失book ofchronological entry序时帐薄book offinal entry终结分录帐薄book oforiginal entry原始分录帐薄book profit帐面利润book rateof return帐面收益率book salvagevalue帐面残值books ofaccount帐薄book surplus帐面盈余book value帐面价值book valueper share每股帐面价值book valueper shareof commonstock普通股每股帐面价值book valueweights帐面价值加权book yield帐面收益率boom繁荣，景气boomerang effect反倾销效应boot补价，以旧换新补贴金额bootstrap sale补价销售borrowed capital借入资本borrower借用人borrowing借贷，借款borrowing power借款能力both principaland interest本利合计both sidesclear钱货两讫bottleneck inflation瓶颈式通货膨胀，短线涨价bottom谷底bottom-fishing谷底投资bottom line损益表底线，最终财务成果bottom price最低价bottom-up approach自下而上法bought andsold note证券经名己人bought journal进货日记帐bought ledger进货分类帐export bounty出口补贴bourse证券交易所bracket等级，税级bracket indexation税级指数化branch分支机构，分公司，分店branch account分支机构帐户，分店帐户branch accounting分支机构会计，分店会计branch currentaccount分支机构往来帐户，分店往来帐户branch ledger分店分类帐branch officereport分店报告brand品牌branded goods有品牌商品，有商标商品brand name品牌名称breach ofcondition违反要件breach ofconfidence泄漏机密breach ofcontract违约，违反合同breach oflaw违法breach ofprivilege滥用职权breach oftrust违反信托breach ofwarranty违反保证，违反担保breakdown分解，按细目分类break-even analysis损益平衡分析，损益分界分析break-even cashinf low损益平衡现金流入量，损益分界现金流入量break-even chart损益平衡图表，损益分界图表break-even formula损益平衡公式break-even point损益平衡点，损益分界点break-even price损益平衡价格，损益分界价格break-even sales损益平衡销售额，损益分界销售额break-even volume损益分界业务量，损益平衡业务量break-even value折卖价值，残值bribery行贿，受贿bribes andkickbacks贿赂和回扣bridging advance过渡性预支bridging bond过渡性债券bridging loan过渡性贷款bring down过次页bring forward承前页British Insuranceand InvestmentBrokers Association英国保险和投资经记人协会British TechnologyGroup英国技术集团Brokage经纪人佣金Broken amount零星批量，零星股Broken lot零星批量，零星股Broker经纪人Brokerage经纪人佣金，经纪人业务Brokerage commission经名己人佣金Brokerage firm经纪人事务所Brokers lien经纪人留置权Brokers loan经纪人贷款Broker smarker经纪人市场Brought down金额移后，过次页Brought forward承前页，余额承前Browser浏览器Brussel,s TariffNomenclature布鲁塞尔关税商品目录分类表，布鲁塞尔关税税目表Bubble行骗投机，高风险投资Bubble company虚构公司，行骗公司Budget预算Budget account预算账户Budget act预算法Budget andeconomic outlook预算和经济开展Budget allocation预算分配Budget allowance预算限额Budget andaccounting act预算和会计法案Budget appropriation预算拨款Budgetary account预算科目，预算账户Budgetary accounting预算会计Budgetary control预算控制Budgetary dataprocessing system预算数据处理系统Budgetary fund预算基金，预算资金Budgetary slack预算宽松Budgetary structure预算结构Budgetary reserve预算准备金Budget authority预算主管机构，预算主管人员Budget center预算中心Budget committee预算委员会Budget coordination预算调节Budget cycle预算循环，预算周期Budget decision预算决策Budget deficit预算赤字Budget director预算主任Budget draft预算草案Budget balancesheet预算资产负债表Budget cost预算本钱Budgeted incomestatement预算损益表Budgeted standard预算标准Budget enforcement预算执行Budget estimate概算Budget fiscalyear预算会计年度Budgeting预算编制Budgeting model预算编制模型Budget management预算管理Budget manual预算手册Budget message预算咨文Budget period预算期Budget procedure预算程序Budget report预算报告Budget resolution预算决议Budget statement预算表，预算书Budget surplus预算盈余Budget system预算制度Budget variance预算差异Budget year预算年度Buffer stock保险库存，缓冲存货Buffer storage缓冲存储器Bui1ding-and-1oan association购房贷款协会Building contractor建筑承包商Building cost建筑本钱Building society购房互助会Building tax购房税Built-in automaticcheck内在自动稽核Built-in control内在控制Built-in stabilizer内在稳定因素Built discount大宗采购折扣Bulk purchase整批采购，泵购Bulk sale整批出售，泵受Bull买空，买空者，多头Bull account多头账户Bull campaign哄抬风Bulldog bond猛犬债券Bullet loan一次还本贷款Bullion金银块，金银条Bullion broker贵重金属经纪人Bullion market贵重金属市场，金银市场Bull position多头地位Bull market牛市，涨势Bullion value金银价值Bunched cost整批本钱，混合本钱Burden间接费用，负担，负担责任Burden center间接费用中心，费用中心Burden cost间接费用本钱Burden coverageratio间接费用偿付能力比率Burden ofproof举证责任Burden oftaxation税收负担，税负Bureau ofcustom关税局Bureau ofthe budget预算局Business商业，工商业，企业，经营，营业Business accounting企业会计，工商业会计Business barometer商业指标Business budget企业预算Business combination企业合并Business corporation工商业公司Business cost营业本钱Business credit商业信用Business cycle商业周期，商业循环Business decision经营决策Business entityconcept企业个体概念Business environmentrisk index企业环境风险指数Business environment企业环境Business establishment企业机构Business expense企业费用Business expensededuction营业费用和扣减工程Business failure经营失败Business finance企业财务Business forecasting商情预测Business income企业收益，营业收益Business informationsystem企业信息系统Business-interrupt ioninsurance停工损失保险Business organization企业组织Business paper商业票据Business ratios营业比率Business profit企业利润，营业利润Business risk经营风险，营业风险Business segment企业分部Business solvency企业偿债能力Business tax营业税，销售税Business transaction企业交易，企业业务Business trust企业经营信托Business year营业年度Buy andhold decision购入何置存决策Buy back购回股份，购回债券，产品返销Buyer买主，进货员，采购主任Buyers credit买方信贷Buyers market买方市场Buyers monopoly买方垄断Buying agent购货代理商Buying expense进货费用Buying in买进，补空买进Buying onmargin保证金购置Buying rate买价，买入汇率Buying power购置力Buying requisition请购单Buying tender标购Buyout收购股权Buy over收买、贿赂Bylaws公司章程细则By-product副产品Accountant sopinion会计师意见书Accountant sreport会计师报告Accountant,s responsibility会计师职责Accountants world会计师世界网站Account balance帐户余额Account bill帐单Account books会计帐薄Account classification帐户分类表Account clerk帐务员Account code账号代码Account current往来帐户，往来帐单Account day结算日Account form帐户式Accounting会计，会计学Accounting andtax database会计和税务数据库Accounting associations会计协会Accounting assumption会计假定，会计假设Accounting bases会计基石出Accounting basis会计根本方法Accounting changes会计变更Accounting Accountingclusters会计制度群体，会计群体AccountingAccounting,com会计师职业网站Accounting computer会计电子计算机Accounting concepts会计概念Accounting consultation会计咨询consultant会计咨询师control会计控制Accounting convention会计常规，会计惯例corporation会计公司cost会计本钱，记帐本Accounting钱criteria会计标准cushion会计收益低估cycle会计循环data会计数据Accounting database会计数据库Accounting dataprocessing会计数据处理department dictionarydirectives disclosureAccountingdoctrine会计信条Accountingdocument会计凭证AccountingAccounting EducationWeb会计教育互联网AccountingAccounting elements会计要素AccountingAccountingAccounting会计部门Accounting会计词典Accounting会计指令Accounting会计数据公开，会计披露Accountingencyclopedias会计百科全书AccountingAccounting entity会计主体，会计个体entity postulate会计主体假设，会计个体假设AccountingAccounting entitytheory会计个体论Accounting entry会计分录Accountingequation会计等式Accountingerrors会计过错Accountingestimate会计估计Accountingethics会计道德Accountingevent会计事项Accountingevidence会计凭证，会计证据Accountingexposure会计风险暴露Accountingfiles会计档案AccountingAccounting firm会计师事务所Accounting firmdevelopment会计师事务所开展中心Accounting firmmerger会计师事务所兼并Accountingfraud会计欺诈function会计职能Accounting hallof fame会计名人堂Accounting harmonization会计协调AccountingAccounting history会计史Accountingidentity会计恒等Accountingincome会计收益，帐面收益information会计资料，会计信息information systemAccounting会计信息系统internationalization会计国际化journals会计期刊Accountinglegislation会计立法，会计法规AccountingAccounting manual会计手册AccountingAccounting measurement会计计量Accounting methods会计方法Accounting model会计模式Accounting net会计互联网Accounting objective会计目标Accounting online在线会计，联网会计Accounting partner会计伙伴Accounting period会计期Accounting periodpostulate会计假设Accounting plan会计方案Accounting policies会计政策Accounting postulate会计假设Accounting practice会计实物，会计惯例Accounting price会计价格,记帐价格Accounting principle会计原贝（JAccounting procedures会计程序Accounting process会计过程Accounting profession会计职业，会计专业Accounting professionorganization会计专业机构Accounting profit会计利润Accounting rateof return会计收益率Accounting ratio会计比率Accounting records会计i己录，会计薄t己Accounting reform会计改革Accounting regulation会计规章,会计条例Accounting report会计报告Accounting researchnetwork会计•研究网Accounting rules会计规贝UAccountingscandal会计丑闻Accountingservice会计效劳Accountingsoftware会计软件Accountingsoftware package会计软件组合程序Accountingsoftware shop会计软件商店standardization会计标准化standard会计标准，Accounting会计准则Accountingsystem会计制度Accountingtechnique会计技术Accountingtechnology电子会计技术Accountingtechnologist电子会计技术师Accountingterminology会计名词Accountingtextbook publisher会计教材出版商theory会计理论Accountingthought会计思想Accountingtransaction会计业务，会计帐务AccountingAccounting Accountingunit会计单位Accounting valuation会计计价Accounting year会计年度Account intransit未达帐项Account note帐单Account number帐户编号,账号Accounts会计帐薄，会计报表Account sales承销清单,承销报告单Accounts payable应付帐款Accounts payablepaymentperiod应付帐款付款期Accounts payablesubsidiary ledger应付帐款辅助分类帐Accounts receivable应收帐款Accounts receivableaging schedule应收帐款帐龄分析表Accounts receivableassigned已转让应收帐款Accounts receivablecollectionperiod应收帐款收帐期Accounts receivablecost应收帐款本钱Accounts receivablediscounted已贴现的应收帐款Accounts receivablefinancing应收帐款筹资，应收帐款融资Accounts receivablemanagement应收帐款管理Accounts receivablesubsidiary ledger应收帐款的辅助分类帐Accounts receivableturnover应收帐款周转率，应收帐款周转次数Account stated已成认的帐项Account title帐户名称Accredit开出信用证Accredited businessvaluation授权企业估价专业人Accredited valuationanalyst授权估价分析师Accreditee信用证收益人Accrediter信用证申请人Accretion增殖Accrual应计Accrualbasis accounting应计制会计，权责发生制会计Accrualconcept应计概念Accrualdate应收应付日期Accrued account应计帐户Accrued expense应计费用income应计收益Accruedinterest应计利息Accrueditems应计工程AccruedAccrued payable应计应付款项Accrued receivable应计应收工程Accrued rent应计租金Accrued revenue应计收入Accrued wages应计工资Accumulated amortization累计摊销，无形资产的冲销帐户Accumulated deficitloss累进亏损Accumulateddepletion累计折耗Accumulateddepreciation累计折旧Accumulateddividend累计股利Accumulatedearnings累计盈余，累计收益Accumulatedearning tax累计盈余税，累计收益税Accumulatedfund累计基金Accumulatedincome累计收益Accumulated profit累计利润Accumulation account累计帐户Accumulation累积，累计Accumulation factor累计系数Accumulation shares累计股份Accumulation trust累计信托基金Accumulative dividends累计股利Accumulative sinkingfund累计偿债基金Accurate presentation正确反映，准确反映Acid test酸性试验，资产流动性测试Acid testratio酸性试验比率Acknowledgement收货回单，接受订货，成认债务通知Acknowledgementof debt成认债务，确认债务Acknowledgementof order成认订单，接受订单Acknowledgementof receipt收款回执Acquired company被盘购公司，被兼并公司Acquired surplus盘购盈余Acquiring company盘购公司，兼并公司Acquisition购置，盘购Acquisition accountingof combination企业合并的盘购会计Acquisition cost购置本钱Acquisition decision购置决策Acquisition excess盘购超支Acquisition price购置价格Acquisition surplus盘购盈余Acquittance债务清偿，清偿收据Across-the-board全面调整，全盘调整Across-the-board pricechange全面调整商品价格Across-the-board tariffchange全面调整关税税率Across-the-board wageincrease全面调整工资Across thecounter正常交易Act法案Acting代理Action起诉，诉讼Active account活动帐户Active assets活动资产Active capital活动资金Active market活泼的市场Active partner参与经营合伙人Active securities交易活泼的证券Active trust有经营权的信托Active trustee有经营权的信托人Activity经营活动、生产经营活动Activity account生产经营活动帐户Activity accounting生产经营活动会计Activity-based budget生产经营活动预算Activity-based costing作业本钱法Activity cost作业本钱Activity ratio经营活动比率、周转率Act ofbankruptcy破产法Act ofcompany公司法Act ofgod天灾，不可抗力Act oflaw法律行为Actual capital实际资本Actual cost实际本钱Actual loss实际损失，实际亏损Actual normalcost实际正常本钱Actual price实际价格Actual return实际收益actual现货actual market现货市场actual value实际价值actual wage实际工资actuarial精算actuarialbasis ofaccounting会计的精算基准actuarialcost method精算本钱法actuarialreturn精算收益率actuary精算师adaptive capacity适应性能力adaptive management适应性管理added hours加班工时added value增值，增值额added valuestatement增值表tax增值税added valueaddingor droppingproduct line增加或撤销产品生产线addition增置，扩建additional assessment增补税额additional budget追加预算additionalcost追加本钱additionaldepreciation追加折旧，补提折旧additionalduty附加关税additionalexpense追加费用additionalincome tax附加所得税additionalpaid-in capital追加股本,追加实缴股本additionalpremium追加保险费additionalprofit tax超额利润税additionalrisk附加险additionalvoluntary contribution职工自愿附加分担退休金可additivity加性address网址adequate disclosure充分披露adequate protection充分保护adjudication order判决令，判决破产令adjunct account附加帐户adjustable peg可调整固定汇率，可调整联系汇率adjustable-rate bond可调整利率债券adjustable-rate mortgage可调整利率抵押adjustable-rate preferredstock可调整股利率优先股adjusted acquisitioncost调整后购置本钱adjusted bankbalance调整后银行存款余额adjusted grossincome调整后收益总额,调整后所得总额adjusted historicalcost调整后历史本钱adjusted income调整后收益adjusted trialbalance调整后试算平衡表adjusting entry调整分录adjusting events调整会计事项adjustment调整。