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金融 字典

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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 system(of inventory control)分级存货控制制度
Ability to pay taxation纳税能力
Ability to service debts偿债能力
Abnormal cost异常成本
Abnormal depreciation异常折旧
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 yield curve异常收益率曲线
About of circa大约
Above par超过票面值
Above the line线上项目
Abscond潜逃
Absolute amount绝对数,绝对金额
Absolute cost advantage绝对成本优势
Absolute endorsement绝对背书
Absolute fixed cost绝对固定成本
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摊配与成本计算法
Absorption rate摊配比率
Abstinence节欲,节制
Abstinence theory of interest利息的节制理论
Abstract摘要表
Abstract of title产权状况摘要表
Abuse滥用职权
Abuse of tax shelter滥用避税项目
Abuse of trust滥用信托权
Accelerated capital recovery system快速资本收回制度
Accelerated cost recovery system快速(资产)成本回收制度
Accelerated depreciation method加速折旧法、快速折旧法
Accelerated loan commitment约定快速偿还贷款
Accelerating bonus plan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可接受投资项目
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摊配与成本计算法
Absorption rate摊配比率
Abstinence节欲,节制
Abstinence theory of interest利息的节制理论
Abstract摘要表
Abstract of title产权状况摘要表
Abuse滥用职权
Abuse of tax shelter滥用避税项目
Abuse of trust滥用信托权
Accelerated capital recovery system快速资本收回制度
Accelerated cost recovery system快速(资产)成本回收制度
Accelerated depreciation method加速折旧法、快速折旧法
Accelerated loan commitment约定快速偿还贷款
Accelerating bonus plan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可接受投资项目
Acceptable reliability level可接受的可靠性程度
Acceptance承兑、已承兑票据、验收
Acceptance bank汇票承兑银行
Acceptance bill承兑汇票
Acceptance commission承兑佣金,承兑手续费
Acceptance corporation汇票承兑公司
Acceptance credit承兑信用
Acceptance financing已承兑汇票筹资
Acceptance for honour承兑拒付汇票
Acceptance letter of credit承兑信用证
Acceptance market票据市场,汇票贴现市场
Acceptance of bribes受贿
Acceptance of the bid中标,得标
Acceptance on security财产担保承兑
Acceptance payable应付承兑汇票
Acceptance receivable应收承兑汇票
Acceptance register承兑汇票登记薄
Acceptance sampling验收抽样
Acceptance supra protest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 supra protect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偶然成本,偶生成本
Accidental loss意外损失
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 and satisfaction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 in charge主管会计师
Accountant’s compilation report会计师得编辑报告
Accountant’s database会计师数据库
Accountant’s department会计处,会计部门
Accountant’s fees会计师公费
Accountant’s firm会计事务所
Accountant for the public interest公众利益会计师,无偿服务会计师
Accountant’s legal liability会计师法律责任
Accountant’s lien会计师留置权
Accountant’s opinion会计师意见书
Accountant’s report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 and tax 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会计基础
Accounting basis会计基本方法
Accounting changes会计变更
Accounting clusters会计制度群体,会计群体
Accounting.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
Accounting consultant会计咨询师
Accounting control会计控制
Accounting convention会计常规,会计惯例
Accounting corporation会计公司
Accounting cost会计成本,记帐成本
Accounting criteria会计标准
Accounting cushion会计收益低估
Accounting cycle会计循环
Accounting data会计数据
Accounting database会计数据库
Accounting data processing会计数据处理
Accounting department会计部门
Accounting dictionary会计词典
Accounting directives会计指令
Accounting disclosure会计数据公开,会计披露
Accounting doctrine会计信条
Accounting document会计凭证
Accounting Education Web会计教育互联网
Accounting elements会计要素
Accounting encyclopedias会计百科全书
Accounting entity会计主体,会计个体
Accounting entity postulate会计主体假设,会计个体假设
Accounting entity theory会计个体论
Accounting entry会计分录
Accounting equation会计等式
Accounting errors会计差错
Accounting estimate会计估计
Accounting ethics会计道德
Accounting event会计事项
Accounting evidence会计凭证,会计证据
Accounting exposure会计风险暴露
Accounting files会计档案
Accounting firm会计师事务所
Accounting firm development会计师事务所发展中心
Accounting firm merger会计师事务所兼并
Accounting fraud会计欺诈
Accounting function会计职能
Accounting hall of fame会计名人堂
Accounting harmonization会计协调
Accounting history会计史
Accounting identity会计恒等
Accounting income会计收益,帐面收益
Accounting information会计资料,会计信息
Accounting information system会计信息系统
Accounting internationalization会计国际化
Accounting journals会计期刊
Accounting legislation会计立法,会计法规
Accounting manual会计手册
Accounting 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 on line在线会计,联网会计
Accounting partner会计伙伴
Accounting period会计期
Accounting period postulate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会计原则
Accounting procedures会计程序
Accounting process会计过程
Accounting profession会计职业,会计专业
Accounting profession organization会计专业机构
Accounting profit会计利润
Accounting rate of return会计收益率
Accounting ratio会计比率
Accounting records会计记录,会计薄记
Accounting reform会计改革
Accounting regulation会计规章,会计条例
Accounting report会计报告
Accounting research network会计研究网
Accounting rules会计规则
Accounting scandal会计丑闻
Accounting service会计服务
Accounting software会计软件
Accounting software package会计软件组合程序
Accounting software shop会计软件商店
Accounting standardization会计标准化
Accounting standard会计标准,会计准则
Accounting system会计制度
Accounting technique会计技术
Accounting technology电子会计技术
Accounting technologist电子会计技术师
Accounting terminology会计名词
Accounting textbook publisher会计教材出版商
Accounting theory会计理论
Accounting thought会计思想
Accounting transaction会计业务,会计帐务
Accounting unit会计单位
Accounting valuation会计计价
Accounting year会计年度
Account in transit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 payable payment period应付帐款付款期
Accounts payable subsidiary ledger应付帐款辅助分类帐
Accounts receivable应收帐款
Accounts receivable aging schedule应收帐款帐龄分析表
Accounts receivable assigned已转让应收帐款
Accounts receivable collection period应收帐款收帐期
Accounts receivable cost应收帐款成本
Accounts receivable discounted已贴现的应收帐款
Accounts receivable financing应收帐款筹资,应收帐款融资
Accounts receivable management应收帐款管理
Accounts receivable subsidiary ledger应收帐款的辅助分类帐
Accounts receivable turnover应收帐款周转率,应收帐款周转次数
Account stated已承认的帐项
Account title帐户名称
Accredit开出信用证
Accredited business valuation授权企业估价专业人
Accredited valuation analyst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
Accrual basis accounting应计制会计,权责发生制会计
Accrual concept应计概念
Accrual date应收应付日期
Accrued account应计帐户
Accrued expense应计费用
Accrued income应计收益
Accrued interest应计利息
Accrued items应计项目
Accrued payable应计应付款项
Accrued receivable应计应收项目
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 deficit(loss)累进亏损
Accumulated depletion累计折耗
Accumulated depreciation累计折旧
Accumulated dividend累计股利
Accumulated earnings累计盈余,累计收益
Accumulated earning tax累计盈余税,累计收益税
Accumulated fund累计基金
Accumulated income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 sinking fund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 test ratio酸性试验比率
Acknowledgement收货回单,接受订货,承认债务通知
Acknowledgement of debt承认债务,确认债务
Acknowledgement of order承认订单,接受订单
Acknowledgement of 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 accounting of combination企业合并的盘购会计
Acquisition cost购置成本
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 price change全面调整商品价格
Across-the-board tariff change全面调整关税税率
Across-the-board wage increase全面调整工资
Across the counter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活跃的市场
Active partner参与经营合伙人
Active securities交易活跃的证券
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作业成本法
Activity cost作业成本
Activity ratio经营活动比率、周转率
Act of bankruptcy破产法
Act of company公司法
Act of god天灾,不可抗力
Act of law法律行为
Actual capital实际资本
Actual cost实际成本
Actual loss实际损失,实际亏损
Actual normal cost实际正常成本
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
actuarial basis of accounting会计的精算基准
actuarial cost method精算成本法
actuarial return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 value statement增值表
added value tax增值税
adding or dropping product 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
additional cost追加成本
additional depreciation追加折旧,补提折旧
additional duty附加关税
additional expense追加费用
additional income tax附加所得税
additional paid-in capital追加股本,追加实缴股本
additional premium追加保险费
additional profit tax超额利润税
additional risk附加险
additional voluntary contribution职工自愿附加分担退休金
additivity可加性
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 preferred stock可调整股利率优先股
adjusted acquisition cost调整后购置成本
adjusted bank balance调整后银行存款余额
adjusted gross income调整后收益总额,调整后所得总额
adjusted historical cost调整后历史成本
adjusted income调整后收益
adjusted trial balance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
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
administrative accounting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
administrative expense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 of partner合伙人入伙
admitted asset受保资产,承保资产
ad valorem从价征收
ad valorem freight从价运费
ad valorem tariff从价关税
ad valorem tax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 corporation tax预交公司税
advanced financial accounting高级财务会计学
advanced management accounting高级管理会计学
advanced financial management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 form customers预收客户款
advances to affiliate子公司借款
advances to employees职工预支款
advances to partner合伙人预支款
advances to suppliers预付货款
adventure投机经营,短期经营
adverse opinion反面意见,否定意见
adverse report不利报告,否定报告
adverse variance不利差异,逆差
advertise广告
advertising budget广告费预算
advertising expense广告费
advertising to sales 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 of fate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咨询服务
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-acquired property clause以后获得财产条款
after charge附加费用
after closing trial balance结帐后试算表
after cost售后成本,售后服务成本
after date开票后兑付
after market销售后市场
after-separation cost分离后成本
after sight见票后兑付
after tax income税后收益
after-tax rate of return税后收益率
AGA Code of 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 all risk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代理成本
agency fund代管基金
agency relation代理关系
agency services代理服务
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 income statement合并损益表
aggregate index综合指数
aggregate weighted index综合加权指数
aggressive collection积极收款措施
aggressive investment进取性投资
aggressive portfolio进取性投资
aging of account帐龄分析
aggressive project进取性投资项目
aggressive working capital policy进取性流动资金政策
aging of accounts 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 credit corporation ltd.农业信贷有限公司
agriculture levies农产品税
agricultural subsidies农业补助金
agriculture paper农业票据
agriculture parity price农产品的平准价格
alien corporation外国公司
alienee受让人
alimony payment赡养费
all financial resources concept全部财力概念
all capital earning rate资本总额收益率
allied company联营公司
all-inclusive income concept总括收益概念
all-inclusive income statement总括性损益表
allocable cost可分配的成本
allocation分摊,分配
allocation base分配基准
allocation of cost成本分配,成本分摊
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 for bad debts坏帐备抵
allowance for depreciation折旧备抵
allowance for income 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 round price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 accounting methods可选择性会计方法
alternative accounting rules可选择性会计规则
alternative cost变换成本,可替换成本
alternative investment market可替代投资市场
alternative investment project可替换投资项目
alternative minimum tax替代最低税额
amalgamated financial 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 bankruptcy institute美国破产学会
American option美国期权
American selling price美国销售价格
American standard code for information interchange美国信息交换标准代码
American stock exchange美国股票交易所
American stock indices美国股票指数
American taxation association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,分期偿还法
amortization of goodwill商誉摊销
amortization of patent专利摊销
amortization schedule摊销表,摊还表
amortized cost摊余成本
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 of cash flow现金流量分析
analysis of financial statement财务报表分析,会计报表分析
analysis of liquidity流动性分析
analysis of profitability获利能力分析
analysis of time series时间序列分析
analysis of uncertainty不确定性分析
analysis of variance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
analytical column分析栏
analytical evidence分析性证据
analytical review分析性检查
analytical statement分析性报表
analytical test分析性抽查
ancillary buildings辅助建筑
ancillary letter of credit从属信用证
ancillary materials辅助材料
Anglo-American accounting英美会计
announcement of sale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 cash flow年度现金流量
annual charge年度费用
annual closing年度结帐
annual financial statement年度财务报表,年度会计报表
annual general meeting年度股东大会
annual income年度收益,年度所得额
annualize按年度折算
annualized net present value折算年度净现值
annual percentage rate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年金成本
annuity due期初年金
annuity fund年金基金
annuity in advance预付年金
annuity in arrears持付年金
annuity method of 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预计成本,预列成本
anticipated price预计价格
anticipated profit预计利润,预列利润
anticipation预计,预列
anticipatory 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 corporate responsibility resaurce center反欺诈和公司责任信息中心
anti-fraud profession反欺诈职业
anti-fraud program反欺诈计划
anti-inflation policy反通货膨胀功策
anti-money laundering rule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 and allotment account认购和配股帐户
application for bank account开立银行帐户申请书
application for letter of credit信用证申请书
application for registration注册申请书
application for shares认股申请书
application software应用软件
applied cost已分配成本
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评估成本
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 of assets资产升值
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 for project投资项目的审批
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 priori theories of accounting先验性会计理论
arbitrage套汇,套利
arbitrage of exchange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’s length transaction一臂之隔交易,正常交易
arrangement偿债协议,清算安排,项目排列
arrangement of balance sheet资产负债表的项目排列
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 of incorporation公司章程
article of partnership合伙契约
articulate环接
articulated accounts环接报表
articulated concept环接概念
articulated financial statement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 Statement of 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 development bank亚洲开发银行
Asian dollar亚洲美元
Asian dollar bonds亚洲美元债券
Asian dollar marker亚洲美元市场
Asian option亚洲式期权
asking price卖方报价,索价
as per advice按照通知
as per contra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 and liability statement资产负债表
asset betterment addition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资产不足
asset depreciation period固定资产折旧年限
asset depreciation range固定资产折旧年限幅度
asset disposal account资产处置帐户
asset impairment资产减损
asset income资产收益
asset-liability view资产-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-liabilities 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 utilization ratio资产利用率
asset valuation资产计价
asset value资产价值
asset value per 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 of accounts receivable应收帐款转让
assignment of debt债权转让
assignment of lease租赁转让
assignment of life policy人寿保险单转让
assignment of marine policy海运保险单转让
assignment of wage工资转让
assignor转让人,让与人
assimilation吸收,消化
assistance and subsidy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 of the association of tax technicians税务技术人员协会联系会员
Associate of the institute of chartered accountants in England and Wales英格兰,威尔士特性会计师协会联系会员
associate of the institute of cost and management accountants成本管理会计师协会联系员
association协会
association dues会费
association for information systems信息系统学会
associationism协会主义
association of accounting firms会计师事务所协会
association of insolvency and restructuring advisors无力偿付和资本重组咨询师协会
associative responsibility连带责任
assumed bonds承担债务,承付债券
assumed interest假定利息,设定利息
assumed liability承担债务,承付债务
assumption承担,假定,假设
assurance保险,保证,信息安全保证
assurance company保险公司
assurance services信息安全服务
Assurance Services Executive Committee信息安全执行委员会
assured被保险人
assurer保险商,承兑商
at cost按成本
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 short notice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可达到的成本
attest查证,验证
attestation验证,验证书
attest function查证职能,验证职能
attestation standard c查证准则,验证准则
at the lower of cost or market成本与市价熟低
attorney被委托人,代理人,律师
Attorney注册公共会计师,律师
attorney’s fee律师费
attorney’s letter致律师信函
attributable cost可归属成本
attributable income可归属收益
attribute属性
attributes sampling属性抽样
auction拍卖
auctioneer’s commission拍卖商佣金
auction house拍卖行
auction market拍卖市场
auction market preferred 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审计和信息安全会议
audit client审计客户
audit committee审计委员会
audit committee matching system审计委员会成员评选制度
audit completion checklist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
audit department审计部门
audited financial statement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 exemption report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 around the computer绕过电子计算机的审计
auditing by rotation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审计原则
auditing 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 through the 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 Net Virtual 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’s civil liability审计师民事责任
auditor’s criminal liability审计师刑事责任
auditor report审计师报告
auditor’s rotation审计师轮换
audit partner rotation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审计计划
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审计服务
audit software审计软件
audit software package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 working papers审计工作底稿
audit year审计年度
austerity节俭,紧缩
austerity budget紧缩预算
Australian Stock Exchange澳大利亚股票交易所
authority to pay付款委托书
authority to purchase委托购买证书
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 capital stock核定股本,法定股本
authorized depository法定保管人,委托保管人
authorized investment授权代办投资,委托代办投资
authorized minimum capital stock核定最小股本,法定最小股本
autocorrelation自相关
Automated Bond System债券自动交易系统
automated clearing house票据自动清算所
automated screen trading屏幕自动交易
automated teller machine自动提款机
automatic adjustment自动调整
automatic audit自动审计
automatic check自动审核,自动稽核
automatic data processing自动数据处理
automatic dividend reinvestment股利自动再投资
automatic stabilizer自动稳定因素
automatic transfer自动转帐
automatic transfer system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 production expense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 age of 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平均成本
average-cost flow assumption平均成本流转假定
average costing平均成本计算法
average-cost method平均成本法
average cost of capital平均资本成本
average deprecation rate平均折旧率
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平均存货,平均库存
average life平均使用年限,平均寿命
average method of depreciation平均折旧法,直线折旧法
average payment period应付帐款平均付款期
average rate of return平均收益率
average stock平均存货
average tax rate平均税率
average variable cost平均变动成本
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可避免成本
avoidance of double taxation避免双重课税
avoidance of taxation避税
award裁决,决标
average collection period平均收款期
average payment period平均付款期
activity ratio经营活动比率
average collection period of receivables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 order reporting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 letter of credit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 debt account坏帐帐户
bad debt expense坏帐费用
bad debt ratio坏帐比率
bad debt recovery坏帐回收
bad debt risk坏帐风险
bad debt writeoff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 brought forward余额承前页
balance carried down余额移后,转次页
balanced budget平衡预算
balanced budget multiplier平均预算乘数
balanced budget policy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欠提折旧
backlog order未交货订单
backlog order reporting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 debt account坏帐帐户
bad debt expense坏帐费用
bad debt ratio坏帐比率
bad debt recovery坏帐回收
bad debt risk坏帐风险
bad debt writeoff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 brought forward余额承前页
balance carried down余额移后,转次页
balanced budget平衡预算
balanced budget multiplier平均预算乘数
balanced budget policy平衡预算政策
balanced fund平衡基金
balanced inventory均衡库存
balanced working capital policy平衡性流动资金政策
balance of account帐户余额
balance of payment国家收支差额
balance of retained earnings留存盈余余额,留存收益余额
balance of trade国际贸易差额
balance sheet资产负债表
balance sheet account资产负债表帐户
balance sheet analysis资产负债表分析
balance sheet asset value资产负债表资产价值
balance sheet audit资产负债表审计
balance sheet date结帐日
balance sheet equation资产负债表等式
balance sheet format资产负债表格式
balance sheet ratio资产负债表比率
balance sheet total资产负债表总额
balance test帐户余额抽查
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 checking account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 credit cark银行信用卡
bank current account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 discount rate银行贴现率
bank draft银行票据
banker银行家,银行业者,银行
banker’s acceptance银行承兑,银行承兑汇票
bankers automated clearing system银行自动支付清算系统
banker’s bank结算银行
banker’s lien银行留置权
banker’s margin银行存款保留额
banker’s opinion银行意见书
banker’s order委托银行代付通知
banker’s reference银行证明书
banker’s failure银行倒闭
Banker's for International Sefflement 国际清算银行
bank giro银行直接转帐系统
bank guarantee银行保证书
bank holding company银行控股公司
bank holidays银行假日
bank identification number银行鉴别号码
banking银行业务
banking acts银行法
bank interest银行利息
bank line银行信贷额度
bank loan银行贷款
bank loan swap银行贷款套汇
bank mandate银行委托书
bank merger act银行兼并法
bank money order银行汇票
banknote银行券,钞票
bank overdraft银行透支
bank paper银行票据
bank pass-book银行存折
bank prime rate银行优惠利率
bank rate银行利率,银行贴现率
bank reconciliation statement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破产成本
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 purchase option承租人优先购置权
bargain renewed option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 to entry新企业进入市场的壁垒
barrier to trade贸易壁垒
barter以货易货,实物交易
barter agreement易货协定
barter term of trade以货易货条件
barter transaction易货交易
base基数,基准
base currency基础货币
base date基期数据,基础数据
base inventory method基本存量法
base number基数
base of taxation计税基准,计税基数
base pay基本工资,基础工资
base period基期
base price基价
base rate基础工资,基础利率
base stock基本存量
base stock method基本存量法
base wage基本工资
base-weighted index基期加权指数
base year基年
basic costing method基础成本计算法
basic earnings per share每股基本收益
basic expenditure基础支出
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 standard cost基础标准成本
basic stock基础库存
basic words and 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基本合同,期货标准合同
basis of accounting会计基准,会计基本方法
basis of allocation分配基准
basis of price价格基准
basis if taxation课税基准
basis point基点
basket of currencies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 control total成批控制总额
batch costing分批成本计算法
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÷
bear承担,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 the gun抢先交易
beating the market战胜股市
BE chart损益分界图表
before interest and tax income支付利息和所得税前收益
before-separation cost分离前成本
before tax income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-shaped curve钟形曲线
bellwether security领头证券,龙头证券
below par低于票面价值
below the line线下项目
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 of remittance汇款收款人
benefit效益,福利金,津贴
benefit-cost analysis效益成本分析
benefit-cost ratio效益成本比率
benefit fund福利基金
benefit in kind实物福利
benefit period受益期
benefit principle of taxation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 and asked 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
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 tax agreement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 for collection托收汇票
bill for negotiation议付汇票
billing开发票,开帐单
billing clerk开票员
billing cycle开帐单周期
billing 10亿
billionaire巨富
bill market票据市场,贴现市场
bill of entry报关单,出入港申报单
bill of exchange汇票
bill of lading提货单,提单
bill of sales销货清单,卖据
bill of sight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 the bargain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 market exchange rate黑市汇率
black market price黑市价格
Black Monday黑色星期一
black money黑钱
blank bill不记名汇票
blank bill of lading不记名提货单
blank check空白支票
blank endorsement不记名背书
blanket appropriation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 funds attestation冻结资金保付书
block grant分类财政补助金
block insurance分类保险
block method of accounting records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 designated funds董事会设置的基金
board minutes董事会议记录
board of customs and excise关税和货物税务局
board of directors董事会
board of governors理事会
Board of Inland Revenue国内税务局
board of supervisors监事会
board of trade产业工会,商会
board of trustees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,诚实
bona fide holder合法持票人
bona fide transaction正当交易
bond债券,保证书,保证金,保税,忠诚保证
bond anticipation note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
bond holder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 issue cost债券发行成本
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 risk premium债券风险溢酬
bond register债券登记薄
bond sinking fund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 outstanding method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帐面成本
book debts帐面债务
book depreciation帐面折旧
book entry帐面记录
book entry security记帐证券
booking rate记帐汇率
book inventory帐面存货,帐面盘存
book inventory method帐面盘存制
bookkeeper薄记员,薄记师
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 accounting system无帐薄会计系统
book liability帐面负债
book loss帐面损失
book of chronological entry序时帐薄
book of final entry终结分录帐薄
book of original entry原始分录帐薄
book profit帐面利润
book rate of return帐面收益率
book salvage value帐面残值
books of account帐薄
book surplus帐面盈余
book value帐面价值
book value per share每股帐面价值
book value per share of common stock普通股每股帐面价值
book value weights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 principal and interest本利合计
both sides clear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 and sold note证券经纪人
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 current account分支机构往来帐户,分店往来帐户
branch ledger分店分类帐
branch office report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 of condition违反要件
breach of confidence泄漏机密
breach of contract违约,违反合同
breach of law违法
breach of privilege滥用职权
breach of trust违反信托
breach of warranty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 cash inflow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 and kickbacks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 Insurance and Investment Brokers Association英国保险和投资经记人协会
British Technology Group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经纪人佣金
Brokerage firm经纪人事务所
Broker's lien 经纪人留置权
Broker's loan 经纪人贷款
Broker’s marker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 Tariff Nomenclature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 and economic outlook预算和经济发展
Budget allocation预算分配
Budget allowance预算限额
Budget and accounting 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 data processing 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 balance sheet预算资产负债表
Budget cost预算成本
Budgeted income statement预算损益表
Budgeted standard预算标准
Budget enforcement预算执行
Budget estimate概算
Budget fiscal year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
Building-and-loan association购房贷款协会
Building contractor建筑承包商
Building cost建筑成本
Building society购房互助会
Building tax购房税
Built-in automatic check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整批成本,混合成本
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间接费用成本
Burden coverage ratio间接费用偿付能力比率
Burden of proof举证责任
Burden of taxation税收负担,税负
Bureau of custom关税局
Bureau of the 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营业成本
Business credit商业信用
Business cycle商业周期,商业循环
Business decision经营决策
Business entity concept企业个体概念
Business environment risk 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 expense deduction营业费用和扣减项目
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 information system企业信息系统
Business-interruption insurance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 and hold 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 on margin保证金购买
Buying rate买价,买入汇率
Buying power购买力
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
current ratio流动比率
capital structure ratio资本结构比率
current ratio流动比率
calculation inspection计算检查
calculation计算
calculator计算器
calendar variation日历变动
calendar year日历年度
call期前偿还,期前兑回,催缴股款,买方期权
callable bond可提前兑回债券
callable preferred stock可提前兑回优先股
call deposit活期存款
called bond已要求兑回的债券
called-up capital已催缴股本
call feature提前兑回特征
call loan活期拆放贷款
call money活期拆放贷款
call-of-more option购买双倍股票期权
call option买方期权,股票购买期权
call premium提前兑回溢价
call price提前兑回价格
call privilege提前兑回权利
call provision提前兑回条款
cambism外汇兑换业务
cambist外汇经销商
cancelable lease可取消租约
cancellation撤销,注销
cancelled check注销支票
capacity生产能力,偿债能力
capacity cost生产能力成本,经营能力成本
capacity operating rate生产能力利用率
capacity to borrow借款能力
capacity to contract订约能力,订约资格
capacity utilization rate生产能力利用率
capacity utilization variance成产能力利用差异
CAPA Conference亚洲和太平洋会计师联合会会议
CAPA Projects亚洲和太平洋会计师联合联合会工作计划
capital资本,资本性资产
capital account资本账户
capital accumulation资本积累
capital additions资本增值
capital adjustment account资本调整帐户
capital allowance资本减免
capital and drawing account业主资本和提款账户
capital and liabilities ratio资本负债比率
capital appreciation资本升值
capital asset资本性资产
capital asset pricing model资本性资产计价模型
capital authorized额定资本,法定资本
capital bonus资本红利
capital budget资本预算
capital budgeting manager资本预算经历
capital coefficient资本系数
capital composition资本构成
capital consumption资本耗用
capital consumption allowance资本耗用税额减免
capital contributed in excess of par value实缴股本的股票溢价
capital cost资本成本,资本成本率
capital deepening资本深化
capital deficit资本亏蚀
capital duty资本税
capital employed运用资本
capital expenditure资本支出
capital expenditure budget资本支出预算
capital expenditure decision资本支出决策
capital export资本输出
capital flight资本外流
capital form capitalization issue从资本化股票发行获得资本
capital from consolidation从合并获得资本
capital from donation从捐赠获得资本
capital from treasury stock transaction从库存股份交易获得资本
capital fund资本基金
capital gain资本利的,资本收益
capital gain net income资本净收益额
capital gain tax资本利的税,受益税
capital gain treatment资本利得优惠待遇。资本收益优惠待遇
capital gearing资本齿轮传动作用
capital graph资本图表
capital growth bond资本增值债券
capital impairment资本减损
capital improvement资本改造支出
capital income资本收益
capital instruments资本票据
capital invested已投股本
capital investment资本投资
capital investment appraisal资本投资评价
capital intensive资本密集
capital investment decision资本投资决策
capital issue资本发行
capitalization资本化
capitalization of earnings收益资本化
capitalization of interest利息资本化
capitalization of reserve公积金的资本化
capitalization rate资本化速率,资本化折算率
capitalized expense资本化费用
capitalized value资本化价值
capitalized lease资本租赁
capital leverage资本杠杆作用
capital liability资本性负债
capital loan资本性贷款
capital loss资本损失
capital maintenance concept资本保持概念,资本维护概念
capital maintenance reserve资本维护准备金
capital market资本市场
capital market based accounting已资本市场为基础的会计
capital market line资本市场贝塔风景线
capital movement资本流动
capital outlay资本支出
capital-output ratio资本产值比率
capital paid-in实缴股本,投入股本
capital projects fund基本建设基金
capital rationing decision资本分配决策
capital recovery资本回收
capital redemption reserve资本偿还准备金
capital reduction缩减资本
capital reorganization资本改组
capital requirement资本需要量
capital reserve资本公积金
capital return投资回收率,资本收益率
capital risk资本风险
capital savings资本节约
capital stock股本
capital stock authorized额定股本,法定股本
capital stock discount股本折价
capital stock outstanding发行在外股本,流通在外股本
capital stock premium股本溢价
capital stock subscription认购股本
capital structure资本结构
capital structure decision资本结构决策
capital structure ratio资本结构比率
capital structure theory资本结构理论
capital sum资本总额
capital surplus资本盈余
capital tax资本税
capital transaction资本业务,资本账务
capital transfer tax资本转让税
capital turnover资本周转率
capital verification资本验证,验资
capitation fee按人均摊的费用
capitation tax人头税
captive finance company集团公司附属财务公司,集团公司附属金融公司
captive insurance company集团公司附属保险公司
card loan卡式贷款
cargo货运,运费
cargo insurance货运保险
cargo receipt货运收据
cargo syndicate货运保险局集团
cargo underwrite货运承保商
carriage运输,运费
carriage inward运入运费
carriage outward运出运费
carried interest附带权益
carried party权益转让方
carrier承运商
carrier’s lien承运商留置权
carrier’s risk承运商风险
carryback移前扣减,结转前期扣减
carry forward转次页,结转下页,移后扣减,结转后期扣减
carrying cost置存成本,储存成本
carrying party权益转入方
carrying value置存价值,抵押品价值
carryover结转下期扣减,移后扣减,结转库存量,滚存量
cartel卡特尔
cartel price卡特尔价格,垄断价格
case law判例法
cash现金,兑现
cashability变现能力
cash account现金帐户,现购,现金往来帐户
cash accounting现金会计
cash against documents评单据付款,交单付款
cash and carry现购自运
cash and delivery交货付款
cash asset现金资产
cash audit现金审计
cash balance现金结存,现金余额
cash basis accounting现金收付制,收付实现制会计
cash before delivery交货前付款
cash bonus现金红利
cash bool现金簿,现金收支簿
cash break-even analysis现金损益分界分析
cash budget现金预算
cash capital现金资本
cash card现金卡
cash commodity现货
cash contract现金合同
cash control现金控制
cash cost现金成本
cash cow现金牛
cash credit现金付出,现金透支
cash deficit现金短绌
cash cycle现金循环,现金周期
cash decision model现金决策模型
cash department现金部门
cash deposit ratio现金准备金对存款负债比率
cash disbursements journal现金支出日记账
cash discount现金折扣
cash dispenser自动提款机
cash dividend现金股利
cash down即期付款
cash drain现金枯竭
cash earning现金赢余,现金收益
cash equivalent现金等价物
cash equivalent value现金等值
cash fiow现金流转,现金流量
cash flow accounting现金流量会计
cash flow adequacy ratio现金流量充足程度比率
cash flow analysis现金流量分析
cash-flow budget现金流量预算
cash-flow fixed-charge coverage现金流量偿付固定费用能力
cash flow forecast现金流量预测
cash flow statement现金流量表
cash flow from financing activities筹资活动产生的现金流量
cash flow from investing activities投资活动产生的现金流量
cash flow from operating activities营业活动产生的现金流量
cash flow instatement现金流量表
cash flow stream现金流
cash-flow to capital-expenditure ratio现金流量对资本的比率
cash-flow to current-debt ratio现金流量对流动负债的比率
cash-flow to long-term debt ratio现金流量对长期债务比率
cash-flow to total-debt ratio现金流量对负债总额的比率
cash forecast现金预算
cash fund现金基金,现金款项
cashier出纳主管
cashier’s check银行本票
cash inflow现金流入(量)
cash in transit在途现金
cash item现金项目
cash journal现金日记账
cashless/checkless economy无现金和无支票经济
cash limit现金限额
cash management现金管理
cash management service现金管理服务
cash manager现金经理
cash on delivery货到付款,交货付款
cash on hand库存现金
cash on shipment装船付款
cash order现金订货,订货付款;现金汇票,汇款单
cash outflow现金流出(量)
cash payment journal现金支出日记账
cash position现金状况,现金头寸
cash position ratio现金状况比率,现金头寸比率
cash price付现价格
cash purchase付现购买
cash ratio付现比率
cash receipt现金收据
cash receipt journal现金收入日记账
cash records现金纪录
cash register现金出纳机
cash report现金报告
cash requirement现金需要量
cash reserve现金准备金
cash residual value现金残值
cash sale现销
cash settlement现金结算
cash shortage现金短缺
cash shortage and overages现金缺溢
cash statement现金报表
cash surrender value现金退保金
cash to current liability ratio现金对流动负债比率
cash transaction现金交易,现金业务
cash turnover ratio现金周转率
cash voucher现金凭单
cash with order现金订货,订货付款
cash yield现金收益率
casting加计,合计
casual audit临时审计
casualty insurance意外灾害损失保险
casualty loss意外损失
catalogue商品目录
catalogue price商品目录价格
catch-up adjustment追补调整
catch-up depreciation追补折旧
catch-up entry追补分录
cats and dogs可疑证券
cause and effect analysis因果分析
cause and effect analysis diagram因果分析图表
caution money保证金
CCM examination注册现金经理考试
ceded company分保承保公司,分保承保商
ceiling最高限额
ceiling price最高限价
center for excellence in financial management优秀财务管理人员活动中心
center for international education and research in accounting国际教育和研究中心
center of auti-fraud resource反欺诈信息中心
central bank中央银行
central bank of central bank中央银行的中央银行
central corporate expense公司总部费用
centralization集权
centralized cash management集中化现金管理
centralized purchasing集中采购,集中进货
central processing unit中央处理器
central tendency集中趋势
centre for social and environmental accounting research社会和会计环境研究中心
certain annuity固定年金
certainty确定性
certainty decision确定性政策
certainty equivalent确定性等值
certainty equivalent coefficient确定性等值系数
certCM program国际现金管理人员证书颁发计划
certificate执照,证书
certificate of auditor审计师证书
certificate of beneficial interest股权受益证书
certificate of bonds债权证书
certificate of capital stock股权证书
certificate of capital verification验资证书
certificate of deposit定期存款单,大额存款单
certificate of incorporation公司登记证书,公司注册证书
certificate of indebtedness借据
certificate of protest拒付证书
certificate of reasonable value合理价值证明书
certificate of release解除抵押证书
certificate of stock股票
certificate accountant注册会计师
certificate bookkeeper注册薄记师
certificate business appraiser注册企业估价师
certified cash manager注册现金经理
certified check保付支票
certified copy签证副本,核实副本
certified financial examiner注册财务检查师
certified financial management注册财务管理人员
certified financial planner注册财务计划师
certified financial statement签证财务报表,签证会计报表
certified forensic account注册司法会计师
certified fraud examiner注册舞弊检查师
certified government auditing professional注册政府审计人员
certified government financial manager注册政府财务经理
certified information security manager注册信息安全经理
certified information system auditor注册信息系统审计师
certified insolvency and reorganization advisor注册无力偿付和资本重组咨询师
certified internal auditor国际注册内部审计师
certified invoice签证发票
certified management accountant注册管理会计师
certified professional environmental auditor注册环境审计师
certified property manager注册财产经理
certified property specialist注册财产管理专家
certified public account注册公共会计师
certified public accountant-person financial specialist注册公共会计师和个人财物专家
certified public finance officer注册财务官员
certified valuation analyst注册估价分析师
certifying bank付款保证银行
certifying officer签付员
cesser期限终止,责任结束
cession财产转让,保险金额转让
CFA Examination特许财务分析师职称考试
CFE Examination注册舞弊检查师考试
CFO Act财务总裁法
CFO direct Network财务总裁专用互联网
CFO Council财务总裁委员会
CFP Examination注册财务计划师职称考试
CGFM Examination注册政府财务经理考试
chain discount连锁折扣
chain index环比指数
chain liquidation连锁清算
chairman of the board of directors董事长
chairman’s report董事长报告
challenge盘查
change fund找零备用金
change in accounting estimate会计估计的变动
change in accounting principle会计原则的变动,会计准则的变动
change in reporting entity会计报告个体的变动
change prices accounting物价变动会计
character字符,特性,性质
character classification按性质分类
character recognition system字符识别系统
charge费用,借记,赊账,置留权
chargeable expense列支费用
chargeable gain应税利得,应税收益
chargeable period应税期
charge account赊账,赊账账户
charge and discharge statement信托财产或遗产收支报表
charge card赊账卡
charge off注销
charge sale赊销
charge forward货到先付
charge on assets资产留置权
charges paid费用付讫
charges prepaid预付费用
charging order资产留置命令
charitable contribution deduction工艺捐款扣减,慈善捐款扣减
charitable organization公益机构,慈善团体
charitable trust公益信托,慈善信托
charity statement公益事业机构报表
charm price吸引价格
chart图,图表
charter许可证,执照
chartered accountant特许会计师
chartered certified accountant特许注册会计师
chartered financial analyst特许金融分析师,特许财务分析师
chartered financial consultant特许财务咨询师
chartered investment counselor特许投资咨询师
chartered management accountant特许管理会计师
chartist图表分析师
chartist theory图表分析理论
chart of accounts账户分类表
chattel动产
chattel mortgage动产抵押
chattel mortgage bond动产抵押债券
cheap money低息资金
check支票,检查,核对
check account支票账户,活期存款账户
check and balance system制约平衡制度,制衡制度
check book支票薄
check book stubs支票薄存根
check clearing支票清算
check crossed generally普通划线支票
check crossed specially特别划线支票
check digit检验数位
checking account支票账户,活期存款账户
checking deposit活期存款
check list核对清单
check mark核对符号
check off核对无误,扣款
check outstanding未兑现支票
check register支票登记薄
check-signing equipment支票签字设备
check to bearer不记名支票
check to order记名支票
check verification支票验证
cheque支票
Chicago board options exchange芝加哥期权交易所
chief accountant总会计师,会计主任
chief auditor总审计师,审计主任
chief cashier总出纳,出纳主任
chief financial officer公司财务总裁
chief executive officer首席执行官
chief financial officers act财务总裁法
chief financial officers council财务总裁委员会
chief information officer公司信息总裁
chief risk officer公司风险总裁
chose in action法律诉讼上的产权
chose in possession实际占有的产权
chronological book序时帐薄
chronological record序时纪录
CIA code of conduct注册内部审计是职业道德守则
CIA examination注册内部审计师职称考试
CIC program特许投资咨询师职称颁发计划
CIF price到岸价格
circularization通函询证
circular letter of credit流通信用证
circulating asset流动资产
circulating capital流动资本,流动资金
circulating liability流动负债
CISA examination注册信息系统审计师职称考试
CISM examination注册信息安全经理职称考试
civil liability民事责任
civil suit民事诉讼
civil tax penalty民事税收罚金
claim索赔,赔偿,债权产权
claimee被索赔人
claimer索赔人
classification of accounts账户分类表
classification of assets资产分类
classification of liabilities负债分类
classification of stockholders’ equity股东产权分类
classified balance sheet分类资产负债表
classified common stock分类普通股
classified income statement分类损益表
classified income tax分类所得税
classified property tax分级财产税
classified trial balance分类试算表
class-life depreciation system分类折旧年限制度
clause条款
claused bill of exchange付条款汇票
claused bill of lading付条款提货单
claw back追回税款
Clayton Antitrust Act克莱顿反托拉斯法案
clean不附带保留条件,不附带保留意见
clean acceptance单纯承兑,无条件承兑
clean audit单纯审计
clean bill of exchange光票汇票
clean bill of lading清洁提货单
clean float自由浮动,单纯浮动
clean letter of credit光票信用证
clean opinion无保留审计意见
clean price不付利息价格
clean surplus concept净盈余
clearance报关;票据清算;清仓
clearance agent报关代理商
clearance fee报关手续费,进出港手续费
clearance paper报关许可证,进出港许可证
clearance sale清仓减价销售
clear days结算日数
clearers票据清算所,票据清算银行
clearing票据冲销,票据清算;债务结算
clearing account结转账户,清算账户
clearing agent报关代理商
clearing bank票据清算银行,票据清算所会员银行
clearing currency清算货币
clearing cycle结算周期,清算周期
clearing fee清算费用
clearing house票据清算所
clearing house agent票据清算代理商
Clearing House Interbank Payment System银行内部票据清算支付系统
Clearing House Automated Payment System票据清算所自动支付系统
clearing house statement票据清算清单
clear-up clause清理条款
clear-up period清理期
clearical error笔误,记录错误
clerk办事员,职员
client客户,委托人
client representation letter客户申诉书,情况说明书
close company不公开招股公司
closed account已结帐户
closed-end已规定限额
closed-end credit固定限额信贷,固定期限信贷
closed-end investment trust固定股份投资信托
closed-end mortgage限额抵押
closed-end mutual fund固定股份共同基金
closed indent限定委托订货单
closely-held company不公开招股公司
closing结帐,收盘
closing adjustment结账调整,决算调整
closing balance期末余额
closing date结帐日期,截止日期
closing entry结账分录
closing inventory期末存货
closing price收盘价格
closing procedure结帐程序,决算程序
closing rate收盘汇率
closing rate method收盘汇率法
cluster sampling分类抽样法
code代码,代号;法规,守则;
code of conduct行为守则,行为准则
coding编码
coding of accounts账户编码
coefficient系数
coefficient of correlation相关系数
coefficient of determination判定系数
coefficient of variation变差系数
co-financing联合融资
coin硬币
coincident indication重合指标
coinsurance共同保险,联合保险
coinsurance clause共同保险条款
coinsurer联合承保商
collateral抵押品,担保品
collateral bond抵押品担保债券
collateralize作抵押,提供抵押
collateral loan抵押品 担保贷款
collateral security抵押品,附属担保品
collateral-trust bonds抵押品担保信托债券
collateral value抵押品价值
collectability可收回性
collectible accounts可收回账款
collectibles收藏物
collecting bank托收银行
collection收账,托收
collection agency收账代理商
collection charge托收费
collection department收账部门
collection forecast收账预测
collection letter收账信函
collection method收账法
collection on delivery货到付款
collection on document跟单托收
collection period收款期
collection policy收账政策
collection ratio应收账款比率
collection service收账服务
collection ownership集体所有制
collusion窜通作弊
collusive tendering窜通投标
column栏,列
columnar accounts多栏式日记账
columnar cash journal多栏式现金日记账
columnar journal多栏式日记账
co-maker联合出票人
co-manager报销银团协理银行
combination联合,合并
combination rate联运费率
combined attributes and variables samping属性与变量混合抽样法
combined financial statement合并财务报表,合并会计报表
combined journal and ledger合并日记分类账,日记总帐
combined reliability复合可靠程度
combined statement of income and retained earnings合并收益和留存收益表
comfort letter安慰信函
commander theory管理者论
commercial arbitration商业银行
commercial bill商业汇票
commercial computers商用电子计算机
commercial credit商业信用
commercial credit company商业信贷公司
commercial discount商业折扣
commercial document商业凭单,商业单据
commercial finance company商业金融公司
commercial invoice商业发票
commercial law商法
commercial letter of credit商业信用证
commercial monopoly商业垄断
commercial paper商业票据
commercial paper rate商业票据利率
commercials商业股票
commission佣金,手续费
commission agent佣金代理商
commission broker佣金经纪人
commitment承付款项,承诺贷款
commitment fee承诺费
commitment for capital expenditure已承付的资本支出
committed cost已承担成本,已承付成本
committee委员会
committee of audit审计委员会
committee of inspection检查委员会
commodity商品,货物
commodity broker商品经纪人
commodity exchange商品交易所
commodity futures商品期货交易
commodity futures contract商品期货合同
commodity market商品交易市场
commodity price商品价格,初级商品价格
commodity price index商品价格指数
Common Business Oriented Language普通商业语言
common carrier公共运输业,公共承运商
common cost共同成本
common customs tariff共同关税税率
common dollar等值美元
common-dollar accounting等值美元会计,等值货币会计
common expense共同费用,联合费用
common law习惯法,不成文法
common property共同财产
common stock普通股
common-size financial statement共同尺度财务报表,共同尺度会计报表
common stock dividend普通股股票股利
common stock equivalent等同普通股
common stockholder普通股股东
Common Stock Index普通股股票价格指数
common stock ratio普通股比率
common stock valuation普通股计价
communication protocal通信协议
communications softwares通信软件
community社区,共有,共享
community income共同收益
community of intest共同权益,共同权益集团
community property共有财产
commutation折算
commuted value折算价值
Companies Registration Office公司注册管理局
company公司
company act公司法
company auditor公司审计师
company director公司懂事
company finance公司财务
company fraud公司欺诈
company goal公司目标
company incorporated注册公司
company law公司法
company limited by guarantee担保有限公司
company limited by share股份优先公司
company liquidation account公司清算帐户
company officer公司高级职员
company of limited liability有限公司,有限责任公司
company of unlimited liability无限公司,无限责任公司
company promoter公司创办人
company reserve公司公积金
company seal公司印章
company secretary公司秘书
company specific risk公司个别风险
company tax公司税
comparability可比性
comparative accounting比较会计
comparative analysis比较分析
comparative cost advantage比较成本优势
comparative international accounting国际比较会计
comparative statement比较财务报表,比较会计报表
compatibility兼容性,兼容能力
compensating balance补偿性存款
compensating errors抵消性错误
compensating payment补偿性报酬
compensation报酬,酬金;补偿,赔偿
compensation trade补偿贸易
compensation for damages损害补偿
compensation for loss of office解除职务损失补偿
compensatory balance补偿性存款额,最低应存额
compensatory stock option补偿性购股权
compensatory tariff补偿性关税
Comperio普华勇道会计互联网www.pwcglobal.com
competent auditor胜任的审计师,有法定资格的审计师
competent evidential matter有效的证据材料
competition竞争
competitive bidding竞争性招标
competitive price竞争价格
competitive wage竞争性工资
compilation of financial statement编制会计报表,编辑会计报表
compilation report会计师编辑报告
compiler language编译语言
complete audit全部审计
complete cost全部成本
complete cycle costs全部周期成本
complete contract method全部完工法
completed sales basis完成销售法,完成销售基准
completeness完整性
complete transaction完整性经济业务
complete risk完工风险
complex capital structure复杂资本结构
complex information processing复杂信息处理
complex tariff复合税则,复合税率
complex trust复杂信托
compliance audit符合规章审计
compliance test符合性抽查
composite break-even point综合损益分界点,综合损益平衡点
composite cost of capital综合资本成本
composite depreciation method综合折旧法
composite depreciation rate综合折旧率
composite service life综合使用年限
composite tax rate综合税率
composition偿债协议,债务和解,资本构成
composition of capital资本构成
composition of creditors债券人清偿协议
compound amount复利本利和
compound amount of 1 dollar一元的复利终值,1元的本利和
compound arbitrage重复套汇,复合套汇
compound discount复贴现息,复折现
compound entry复合分录,复式分录
compounding复利计算
compounding period复利期
compound interest复利
compound interest method of depreciation复利折旧法
compound interest table复利表
compound tariff复合关税税率
compound value复利值
comprehensive annual financial report综合年度财务报告
comprehensive audit综合审计
comprehensive budget综合预算
comprehensive income综合收益
comprehensive insurance综合保险
comprehensive policy综合保险单
compromise和解,妥协
comptroller主计长,审计长
comptroller and auditor-general主计审计长
comptroller general总审计长
compulsory audit强制审计
compulsory checkoff强制口款
compulsory liquidation强制清算
compuserve information service电子计算机信息服务公司
compustat标准普尔公司会计数据库
compustat data标准普尔公司会计数据库数据
computation errors计算错误,计算差错
computed price推算价格,约定价格
computer电脑,电子计算机
computer-aided accounting电子计算机辅助会计
computer-aided financial management电子计算机辅助财务管理
computer-aided trading电子计算机辅助交易
computer-based CPA exam电子计算机化注册公共会计师考试
computer conference电子计算机会议
computer file电子计算机文件,电子计算机档案
computer fraud电子计算机舞弊
computer hardware电子计算机硬件
computerized accounting电算化会计
computerized CPA exam电子计算机化注册公共会计师考试
computerized electronic spreadsheet program电算化电子棋盘程序
computerized inventory control system电算化存货控制系统
computer network电子计算机网络,电子计算机互联网
computer program电子计算机程序
computer-related crime电子计算机犯罪
computer security电子计算机安全措施
computer service industry电子计算机服务业
computer simulation电子计算机模拟
computer software电子计算机软件
computer software package电子计算机软件组合程序
computer terminal电子计算机终端机
computer-to computer interface电子计算机与电子计算机联接部件
computer virus电子计算机病毒
concealment隐瞒,匿报
concealment of assets隐匿财产
concealment of income隐匿收入
concept概念
concept of accounting control会计控制概念
concept of all-inclusive income总括收益概念
concept of capital maintenance资本维护概念
concept of current operating income本期营业收益概念
concept of distinguishing asset from expense划分资产和费用概念
concept of distinguishing equity from income划分产权和收益观念
conceptual framework会计概念构架,会计概念体系
concern企业,商号
concert-party agreements内部协议,内幕协议
concession特许,特许权;折让,优惠
concessionaire特许权享有人
conciliation调停
conciliator调停人
conciseness简洁性
concurrent insurance共同保险,同时保险
concurrent tax jurisdiction共同行使的税收管辖权
condemnation征用
condemnation proceeds征用收入
condensed financial statement简明财务报表,简明会计报表
condition条件,状况
condition acceptance附条件承兑
condition bid附条件出价,附条件兼并出价
condition bond附条件债券
condition discharge附条件解除债务
condition loan附条件贷款
condition offer附条件报价
condition sale附条件销售
condition of affairs statement财产状况说明书,清算式资产负债表
condition precedent先决条件
conditions concurrent共存条件
conditions of contract合同条件
conditions of employment雇佣条件
conditions of sale销售条件
conduct money保证金
confidence level置信水平,置信度
confidential clause保密条款
confidential information机密信息
confirmation确认,询证
confirmation letter询证信函
confirmed letter of credit保兑信用证
confirming bank保兑银行,保付银行
confirming house保兑商行,保付商行
confiscated goods没收货物,充公货物
confiscation没收,充公
confiscation risk资产充公风险
conflict of interest公私利益冲突,借公营私
conglomerate combination跨行业企业合并
conglomerate company跨行业公司,集团公司
conglomerate financial statement集团公司财务报表,集团公司会计报表
conglomeration企业合并
congressional budget office国会预算局
congressional general accounting office国会审计总署
consensus rate协商利率
consent decree认同判决
consent dividend认同股利
consent letter认同信函
consequences analysis后果分析
consequential damage从属损害
consequential loss从属损失
conservatism保守性,稳健性
conservatism principle稳健性原则
conservative working capital policy保守性流动资金政策
consideration履约报酬,对价
consignee承销商,代销商
consignment委托销售,寄销
consignment account寄销帐户,寄销损益帐户
consignment note寄销通知单
consignment profit and loss寄销损益
consignor寄销商
consistency一致性
consistency principle一致性原则
consolidated annuities永久性统一公债
consolidated bond统一公债,统一债券
consolidated financial statement合并财务报表,合并会计报表
consolidated goodwill合并商誉
consolidated group合并集团
consolidated income tax return合并所得税单
consolidated mortgage合并抵押
Consolidated Quotation Service统一报价服务
consolidated retained earnings合并留存收益,合并留存盈余
consolidation创立合并
consolidated sinking fund统一偿债基金
consolidated adjustment合并调整
consolidation excess合并溢价
consolidation goodwill合并商誉
consols永久性统一公债
consortium国际财团,国际银团
consortium project国际财团投资项目
constant cost不变成本
constant dollar accounting不变美元会计
constant-dollar income不变美元收益
constant-dollar value不变美元价值
constant payment mortgage分期偿还固定金额抵押
constant price不变价格
constant purchasing power accounting不变购买力会计
constituent company成员公司,子公司
constrained optimization受约束的最优化
constraints约束因素,限制因素
construction budget建筑预算,基建预算
construction contract建筑合同
construction contract accounting建筑合同会计
construction cost建筑成本,建筑费用
construction loan建筑贷款
construction loan note基建贷款票据
construction work in process在建工程
constructive dividend推定股利
constructive fraud推定欺诈
constructive obligation推定债务
constructive possession推定所有权
constructive receipt推定收入,已获未收收入
consulage领事签证费
consular invoice领事签证发货票
consultant顾问,咨询师
consultant fee咨询费
consulting services咨询服务
consumed cost耗用成本
consumer credit消费者信贷
consumer credit act消费者信贷法
consumer credit protection act消费者信贷保护法
consumer finance company消费者金融公司
consumer installment credit消费者分期付款信贷
consumer lease消费者租赁
consumer price index消费品物价指数
consumer’s association消费者协会
consumer sovereignty消费者主权
consumer tax消费税
consumption耗用,消费
consumption publico合格会计师
container cost包装成本,包装费用
contango延期交割,交割延期费
contango day结算日,交割日
continental depository receipt欧洲大陆证券存单
Continental European accounting欧洲大陆会计
contingency意外事项,或有事项
contingency account意外准备帐户
contingency clause意外事故条款
contingency financial plan应急财务计划
contingency insurance意外事故保险
contingency management权变管理
contingent annuity或有年金
contingent asset或有资产
contingent expense或有费用
contingent fund意外损失金
contingent fee或有佣金,或有劳务
contingent interest或有权益
contingent liability或有负债
contingent projects或有投资项目
contingent rental或有租金
contingent reserve意外准备金
contingent transaction或有经济业务,或有会计事项
continuation clause展期条款
continuation day展限日期,交割限期日
continuing account连续帐户,结转帐户
continuing appropriation连续拨款,连续经费
continuing investment连续投资
continuing professional education连续专业进修教育
continuing security连续担保
continuing of operation连续性经营
continuing postulate连续性经营假设
continuous annuity连续年金
continuous audit连续审计
continuous budget连续预算
continuous compounding连续复利
continuous contemporary accounting连续适应环境会计
continuous inventory连续盘存
continuous processing连续处理,连续生产
continuous process method连续分步法
continuous stocktaking连续盘存
continuous variable连续变量
contra抵消,对销
contra account抵消帐户
contraband goods禁运品,走私货
contract合同
contract audit合同审计
contract auditorization合同授权限额
contract bond履约保证书,履约保证金
contract by deed契据,契据新式的合同
contract carrier合同运输业,合同承运商
contract clause合同条款
contract cost合同成本
contract costing合同成本计算法
contract financing合同筹资
contract guarantee insurance合同保证保险
contracting out转包
contract labor合同工
contract management合同管理
contract market合同市场
contract of employment雇佣合同
contract of purchase进货合同
contract of sale销货合同
contract of service劳务合同,服务合同
contractor订约人,承包商
contract policy合同保险单
contract price合同价格
contractual liability合同义务
contractual payment合同约定付款
contractual rent合同租金
contractual saving和约储蓄,约定储蓄
contra entry对销分录
contributed capital实缴股本
contributed capital in excess of par value实缴股本的股票溢价
contributed surplus实缴股本盈余
contributed value贡献价值
contribution摊缴股本,分担费用,贡献毛利,捐款,捐献
contribution approach pricing贡献毛利定价法
contribution clause分担条款
contribution costing贡献成本计算法
contribution margin贡献毛益,贡献毛利
contribution margin analysis贡献毛利分析
contribution margin income statement贡献毛利损益表
contribution margin ratio贡献毛利率
contribution margin variance贡献毛利差异
contribution per unit单位贡献毛利
contribution price贡献价格
contribution theory贡献理论
contributory承担连带责任偿还责任者,分担性的,分摊性的
contributory pension plan分担退休金计划
contributory value分担价值
control控制,管制
control account控制帐户,统制帐户
control and performance accounting控制和业绩评价会计
control chart控制图表
control concept会计控制概念
control cost可控制成本
controllable fixed cost可控制固定成本
controllable profit可控制利润
controlled account被统制帐户
controlled company受控制公司,子公司
controlled foreign corporation受控制外国公司
controlled market管制市场
controlled price控制价格,管制价格
controller会计主任,主计长
controllership主计长职务,主计长职责
controlling account统制帐户
controlling company控股公司,母公司
controlling-company accounting控股公司会计,母公司会计
controlling interest控股股权,多数股权
controlling stockholders控股股东
control model控制模型
control risk控制风险
control test控制抽查
convention常规
conventional accounting常规会计
conventional cash flow pattern常规现金流量模式
conventional costing常规成本计算法
conventional income statement常规损益表
conventional lien常规留置权
conventional loan常规贷款
conversion兑换,换算,折算
conversion cost转换成本,加工成本
conversion date调换日期,兑换日期
conversion discount兑换折价
conversion exposure兑换风险暴露
conversion issue兑换发行
conversion premium兑换溢价
conversion price兑换价格
conversion privilege兑换权利
conversion rate兑换率,折算率
conversion right兑换权利,兑换选择权
convertibility可兑换性
convertible bond可兑换债券
convertible currency可兑换货币
convertible preferred stock可兑换优先股
convertibles可兑换证券
conveyance转让,转让证书
cook窜改帐目
cooked books假帐
cooperative合作社
cooperative bank合作银行
cooperative enterprise合作企业
coownership共有制,共同所有制
coownership共有公司
coownership of property共有财产
coproduct联产品
copy副本,副联
copyright版权
copyright royalty版税
core memory磁芯存储器
cornering the market作市挟仓,垄断市场
corner point角点
corporate accounting公司会计
corporate anorexia公司厌食症
corporate bond公司债券
corporate bylaws公司章程细则
corporate capitalism公司资本主义
corporate charter公司执照
corporate equity公司产权
corporate failure公司破产,公司倒闭
corporate finance公司财务
corporate finance net公司财务网
corporate image公司形象
corporate income tax公司所得税
corporate information website公司信息网站
corporate joint venture合资经营公司
corporate law公司法
corporate liquidation公司清算
corporate objective公司目标,公司经营目标
corporate planning公司规划,公司计划
corporate planning model公司计划模型
corporate preference items公司纳税优惠项目
corporate raider公司掠夺者
corporate readjustment公司帐务重新调整
corporate reorganization公司改组
corporate report公司报告
corporate risk公司风险
corporate social accounting公司社会会计
corporate social objective公司社会目标
corporate social report公司社会责任报告
corporate social responsibility公司社会责任
cost-push inflation成本推动型通货膨胀
cost ratio成本比率
cost records成本记录
cost recovery成本回收
cost-recovery method成本回收法
cost-reduction programs降低成本计划
cost reimbursable contract成本补偿合同
cost report成本报告
cost responsibility center成本责任中心
cost saving成本节约
cost sheet成本单,成本计算单
cost standard成本标准
cost statement成本报表
cost structure成本结构
cost system成本制度
cost to price ratio成本对售价的比率
cost unit成本单位
cost value成本价值
cost variance成本差异
cost variance analysis成本差异分析
cost-volume formula成本-业务量公式
cost-volume-profit analysis成本-销量-利润分析
cost-volume-profit chart成本-销量-利润表
cosurety联保人,联保公司
counterbalancing error自动抵消的差错
counter-bid买方竞价
counter claim反索赔
counterfeit money伪造货币
counterfoil票据存根
countermand止付,挂失
countermark标记,符号
counter offer反报价,买方还价
counterparty risk签约对方风险
countersign会签
counter trade对销贸易
countervailing credit对销信用证
countervailing tariff反倾销关税,反补贴关税
country of origin原产地,产地国
country quota国别配额
country risk国别风险
coupon息票
coupon bond息票债券
coupon rate息票利率
coupon security息票证券
coupon stripping息票撕离,息票拆卖
court of auditors审计法院
court of bankruptcy破产法院
court of claims索赔法院
court order法院命令
court trust法院信托
covenant合同条款,保证条款
cover弥补,抵偿;保证金,抵押财产;补进
coverage保险金额,保额;偿债准备金
coverage ratio偿债能力比率
coverage interest arbitrage抛补利息套利
covering entry详细分录;演饰分录
cover into缴回
cover note暂保单,承保单
CPA assurance service注册公共会计师信息安全服务
CPA firm注册公共会计师事务所
CPA info注册公共会计师咨询网
CPE Center专业进修教育中心
CPFO Certificate注册公共财务官员职称证书
CPP accounting现时购买力会计
crash cost应急成本
creative accounting创造型会计
credit贷方,贷记,信用,信贷;减免,抵免
credit account信用帐户
credit agency评信机构,信用调查机构
credit agreement贷款协议
credit analysis信用分析
credit analyst信用分析师
credit application贷款申请书
credit authorization信用审批
credit balance贷方余额
credit card贷记卡,信用卡
credit ceiling信贷最高限额
credit clearing信用清算,信贷清算
credit control信用控制
credit crunch信用紧张
credit department信用部门
credit entry贷方分录
credit guarantee信用保证,信用担保
credit inflation信用膨胀
credit information interchange信用信息交换
credit instruments信用工具,信用票据
credit insurance信用保险
credit investigation信用调查
credit items贷项
credit limit贷款限额,信贷额度
credit line贷款限额,信贷额度
credit loss赊帐损失
credit management信用管理
credit manager信用经理
credit market信贷市场
credit memorandum贷项通知单
creditor债权人
creditors应付帐款
creditors’ committee债权人委员会
creditor’s equity债权人产权
creditor’s equity ratio债权人产权比率
creditor’s ledgr债权人分类帐
credit period信用期限,付款期限
credit policy信用政策
credit purchase赊购
credit rating评定信用等级
credit reference信用调查信息
credit-reference agency信用调查机构
credit report信用调查报告
credit risk信用风险
credit sale赊销
credit-sale agreement赊销协议
credit scoring信用评分
credit side贷方
credit slip贷方传票
credit squeeze信用紧缩
credit standard信用标准
credit status信用状况
credit system信用制度
credit terms信贷条件
credit transaction信用交易,信用业务
credit union信用互助会
credit worthiness信用可靠性
creeping inflation爬行通货膨胀
creeping takeover爬行兼并
criminal fraud刑事舞弊,刑事欺诈
criminal investigation犯罪调查,刑事调查
criminal liability刑事责任
criminal tax penalty刑事税收罚金
criterion标准
critical path accounting关键路径会计
critical path analysis关键路径分析
cross-allocation method交叉分摊法,交互分摊法
cross-border listing跨国界上市交易
cross-check交叉核对
cross-default clause交互违约条款
crossed check横线支票,画线支票
cross-guarantees交叉担保,交互担保
cross rate交叉汇率,套算汇率
cross-reference交叉索引,交互索引
cross-section analysis截面分析
cum附有
cum-all附有各种权利
cum-bonus附有红利
cum-coupon附息票债券
cum-dividend附有股利
cum-interest附有利息
com-rights附权,附认购新股权
cumulative dividend累计股利
cumulative preference share累积先股
cumulative preferred stock share累积优先股
cumulative voting累积投票权
currency通货,货币
currency appreciation货币升值
currency areas货币区域
currency basket货币组合
currency bloc货币集团
currency clause货币条款
currency control货币管制
currency convertility货币可兑换性
currency deflation通货紧缩
currency depreciation货币贬值
currency diversification外币币种分散
currency exchange货币币种互换
currency exposure外币风险暴露
currency futures外币期货
currency inflation货币膨胀
currency option外币购买权,外币期权
currency risk外币风险
currency indices外币指数
currency swap货币币种互换
current流动的,本期的
current account活期存款帐户,往来帐户
current asset流动资产
current asset ratio流动资产比率
current asset turnover流动资产周转率
current cash equivalent现时资金等值
current cost现时成本
current cost accounting现时成本会计
current cost depreciation现时成本折旧
current cost financial statement现时成本财务报表,现时成本会计报表
current cost income现时成本收益
current cost of goods sold现时销货成本
current cost operating profit现时成本营业利润
current cost valuation现时成本计价
current debt流动债务
current deposit活期存款
current expense本期费用,经常费用
current fund流动基金
current funds流动资金
current income本期收益
current investment短期投资
current liability流动负债
current/non-current method流动-非流动项目法
current operating income concept本期营业收益
current-outlay cost现付成本
current period本期
current period adjustment本期调整
current price现时价格,现时销售价格
current purchasing power现时购买力
current purchasing power accounting现时购买力会计
current rate method现时汇率法
current ratio流动比率
current replacement cost现时重置成本
current return本期收益率
current selling price现时售价
current selling price valuation现时售价计价
current standard cost现行标准成本
current tax本期税额
current taxable income本期应税收益
current value现付价值;现值
current value accounting现值会计
current yield本期收益率
curtailment削减,紧缩
curve fitting曲线配合
custodial accounting保管会计
custodial responsibility保管责任
custodian保管人
custodian trustee受托保管人
custody保管
custody account代管帐户
custom惯例
customary discount习惯折扣,惯例折扣
customary form惯例格式
customary price惯例价格
customer顾客,客户
customer agent客户代理人,客户代理商
customer default客户违约
customer risk客户风险
customer’s accounts应收客帐
customer’s advance客户预付款
customer’s deposits客户保证金,客户定金
customer’s ledger客户分类帐
customer’s trade贸易惯例,国际贸易惯例
customs海关,关税,惯例,贸易惯例
customs bond海关保税
customs broker保关经济人,报关行
customs classification海关征税商品分类目录
customs clearance结关,清关
customs cooperation council nomenclature海关合作委员会关税商品目录
customs declaration保关单
customs drawback海关退税
customs duty关税
customs invoice海关发货票
customs office海关
customs preventive officer海关缉私员
customs service关税局
customs tariff关税税则,关税税率
customs valuation海关估价
cut off截止,截帐
cut off date截止日期,截帐日期
cut off errors截止误差,截帐误差
cut off point取舍分界点
cut off rate投资项目取舍收益率
cut off statement截止报表,截帐报表
cut off test截止抽查,截帐抽查
CVP analysis成本-销量-利润分析
cyber investment互联网投资
cyberspace互联网世界
cycle billing循环开帐单
cycle inventory循环盘存
cyclical fluctuations周期性波动
cyclical indicator周期性经济指标
debt ratio债务比率
days of average inventory on hand存货平均周转天数
debt ratio债务比率
debt-equity ratio债务产权比率
debt-equity ratio负债对股东产权比率
DAC accounting software达克会计软件
daily balance日计表,日结表
daily cash report现金收支日报
daily interest日息
daily pay日工资
daily statement日报表
damage claim损害索赔
damaged goods损坏商品
damages赔款,损害赔偿费
data资料,数据
data bank大型数据库
data base数据库
database accounting数据库式会计
database accounting information system数据库式会计信息系统
database consultant数据库咨询师
database management system数据库管理系统
data capture数据截收
data file数据档案,数据文件
data flow chart数据流程图
data management数据管理
data manipulation language数据操作语言
data network数据网络
data privacy数据保密
data processing数据处理
data processing center数据处理中心
data processing management association数据处理管理人员协会
data processing system数据处理系统
data protection act数据保护法
data retrieval数据检索
data security数据安全
data storage数据储存
data structure数据结构
data terminal数据终端机
data transmission数据传输
data warehouse数据仓库
data日期
date backward填早日期
dated bill定期汇票,远期汇票
dated securities定期证券
date due到期日
date forward填迟日期
date of acquisition购置日期
date of balance sheet结帐日期,资产负债表编制日期
date of declaration公告日期
date of payment发放股利日期,发薪日期
date of record股本登记日期
date of value起息日期
daughter company子公司
dawn raid破晓袭击,突击掠夺股权
day book日计薄
day loan按日计息贷款;按日贷款
day rate日工资率,日利率,日费率
days after sight见票后
days of average inventory库存存货平均天数
days of charge财产扣押期限
days of grace宽限日数
days purchases in accounts payable应付帐款付款天数
days sales in accounts receivable应收帐款收款天数
day to day loan按日计息贷款
dBASE数据库管理程序
DFC method折现现金流量法
dead account呆帐
dead asset陈废资产
dead capital呆滞资本
dead line截止期限
dead loan呆滞贷款
dead loss纯损,全损
dead rent固定租金
dead stock呆滞存货,冷背存货
dead time窝工工时
deal交易,买卖
dealer经销商
Dearing Report迪林报告
dear money高息资金
debenture信用债券,无担保债券
debenture capital债券资本
debenture certificate债券
debenture coupon债券息票
debenture discount债券折价
debenture-holder债券持有人
debenture redemption reserve债券赎回准备金
debenture stock债券股
debenture trust信用债券信托公司
debit借方,借记
debit and credit convention借贷常规
debit balance借方余额
debit card借记卡,提款卡
debit entry借方分录
debit interest借项利息
debit items借项
debit memorandum借项通知单
debit note借项通知单
debit side借方
debt债务
debt adjuster债务调整人
debt adjustment债务调整
debt and equity securities债务和产权证券
debt capacity借债能力
debt capital借入资本,债权资本
debt ceiling债务限额
debt collection收帐
debt-collection agency收帐代理商
debt collection firm债务催收事务所
debt collection letter收帐信函
debt collector收帐员,债务催收员
debt coverage ratio债务偿还能力比率
debt conversion债务转换,债务调换
debt crisis债务危机
debtee债权人
debt factor债务系数,负债系数
debt financing举债筹资
debt instrument债务工具,债务票据
debt lief债务免除
debt limit债务限额
debt management债务管理
debt market债务市场
debtor债务人
debtor-creditor relationship借贷关系
debtor in possession拥有资产所有权的债务人
debtors应收帐款
debtors ledger债务人分类帐,应收帐款分类帐
debt payable应付债务
debt-paying ability偿债能力
debt ratio债务比率
debt receivable应收债务
debt rescheduling债务重新安排
debt restructuring债务重订,债务调整
debt security债务证券
debt service债务清偿
debt service cost债务清偿成本
debt service fund债务清偿基金
debt service ratio债务清偿比率
debt structure债务结构
debt swap债务掉换,债券掉期
debt to equity ratio债务对产权比率
debt to net worth ratio债务对资本净值比率
debt to total assets ratio债务对资产总额比率
decapitalization资本减缩
deceit欺诈,舞弊
decentralization分散权利,分权
decentralized accounting分权制会计
decentralized operation分散经营
deceptive advertising虚伪广告
decision决策
decision accounting决策会计
decision analysis决策分析
decision chart决策图表
decision function决策函数
decision level决策阶层
decision making制定决策
decision-making method决策法
decision making under certainty在确定情况下制定决策
decision making under uncertainty在不确定情况下制定决策
decision matrix决策矩阵
decision model决策模型
decision process决策程序
decision rule决策规则
decision software package决策软件组合程序
decision support system决策支持系统
decision system决策系统
decision table决策表
decision theory决策论
decision tree决策树
decision variable决策变数
declarant申报人,保关人
declaration宣告,公告;申报
declaration date宣告日期
declaration of bankruptcy破产公告
declaration of solvency清偿公告
declaration of trust信托公告
declaration judgemen宣告判决
declared capital设定股本
declared dividend已公告股利
declared value设定价值
decline industry衰落产业
decline stage衰落阶段
decline-balance method余额递减折旧法
declining marginal efficient资本的边际效率递减
decoding译码。译解密码
decommissioning cost撤散成本
decomposition analysis分解分析
deconglomeration企业分散
decontrol解除管制
decreasing charge递减费用
decreasing charge method递减费用折旧法
decreasing cost递减成本
decreasing marginal cost递减边际成本
decreasing return递减收益
dedication捐献
dedomicling迁离本国
deductible clause扣除条款
deductions扣减项目
deductions from payroll工薪扣减项目
deductions from taxable income应税收益扣减项目
deductive method accounting theory演绎法会计理论
deed契约,契据
deed of arrangement债务清算契据
deed of assignment资产转让契据
deed of gift赠与契据
deed of mortgage典契,抵押契据
deed of priorities优先权契据
deed of purchase买契
deed of release抵押解除契据
deed of sale卖契
deed of settlement继承不动产契据
deed of trust信托契据
deed tax契税
deep discount bonds大幅度折价债券
deepening investment深度投资
deep market交易兴旺市场
de facto corporation未注册公司
defalcation挪用,侵吞
default违约,拖欠
defaulter违约债务人
default notice违约通知
default risk拖欠风险,违约风险
defeasance废止,废除
defeasance clause废除条款
defeat败诉
defective accounts不合要求会计报表
defective check不合要求支票
defective goods残次商品,次货
defendant被告人
defended takeover bid防卫兼并出价
defense contract audit agency国防合同审计局
defensive asset防御性资产
defensive asset interval防御性资产够用天数
defensive investment防御性投资
defensive portfolio防御性证券组合投资
defensive project防御性投资项目
defensive technology防御性技术
deferral延期,递延
deferral method递延法
DAC accounting software达克会计软件
daily balance日计表,日结表
daily cash report现金收支日报
daily interest日息
daily pay日工资
daily statement日报表
damage claim损害索赔
damaged goods损坏商品
damages赔款,损害赔偿费
data资料,数据
data bank大型数据库
data base数据库
database accounting数据库式会计
database accounting information system数据库式会计信息系统
database consultant数据库咨询师
database management system数据库管理系统
data capture数据截收
data file数据档案,数据文件
data flow chart数据流程图
data management数据管理
data manipulation language数据操作语言
data network数据网络
data privacy数据保密
data processing数据处理
data processing center数据处理中心
data processing management association数据处理管理人员协会
data processing system数据处理系统
data protection act数据保护法
data retrieval数据检索
data security数据安全
data storage数据储存
data structure数据结构
data terminal数据终端机
data transmission数据传输
data warehouse数据仓库
data日期
date backward填早日期
dated bill定期汇票,远期汇票
dated securities定期证券
date due到期日
date forward填迟日期
date of acquisition购置日期
date of balance sheet结帐日期,资产负债表编制日期
date of declaration公告日期
date of payment发放股利日期,发薪日期
date of record股本登记日期
date of value起息日期
daughter company子公司
dawn raid破晓袭击,突击掠夺股权
day book日计薄
day loan按日计息贷款;按日贷款
day rate日工资率,日利率,日费率
days after sight见票后
days of average inventory库存存货平均天数
days of charge财产扣押期限
days of grace宽限日数
days purchases in accounts payable应付帐款付款天数
days sales in accounts receivable应收帐款收款天数
day to day loan按日计息贷款
dBASE数据库管理程序
DFC method折现现金流量法
dead account呆帐
dead asset陈废资产
dead capital呆滞资本
dead line截止期限
dead loan呆滞贷款
dead loss纯损,全损
dead rent固定租金
dead stock呆滞存货,冷背存货
dead time窝工工时
deal交易,买卖
dealer经销商
Dearing Report迪林报告
dear money高息资金
debenture信用债券,无担保债券
debenture capital债券资本
debenture certificate债券
debenture coupon债券息票
debenture discount债券折价
debenture-holder债券持有人
debenture redemption reserve债券赎回准备金
debenture stock债券股
debenture trust信用债券信托公司
debit借方,借记
debit and credit convention借贷常规
debit balance借方余额
debit card借记卡,提款卡
debit entry借方分录
debit interest借项利息
debit items借项
debit memorandum借项通知单
debit note借项通知单
debit side借方
debt债务
debt adjuster债务调整人
debt adjustment债务调整
debt and equity securities债务和产权证券
debt capacity借债能力
debt capital借入资本,债权资本
debt ceiling债务限额
debt collection收帐
debt-collection agency收帐代理商
debt collection firm债务催收事务所
debt collection letter收帐信函
debt collector收帐员,债务催收员
debt coverage ratio债务偿还能力比率
debt conversion债务转换,债务调换
debt crisis债务危机
debtee债权人
debt factor债务系数,负债系数
debt financing举债筹资
debt instrument债务工具,债务票据
debt lief债务免除
debt limit债务限额
debt management债务管理
debt market债务市场
debtor债务人
debtor-creditor relationship借贷关系
debtor in possession拥有资产所有权的债务人
debtors应收帐款
debtors ledger债务人分类帐,应收帐款分类帐
debt payable应付债务
debt-paying ability偿债能力
debt ratio债务比率
debt receivable应收债务
debt rescheduling债务重新安排
debt restructuring债务重订,债务调整
debt security债务证券
debt service债务清偿
debt service cost债务清偿成本
debt service fund债务清偿基金
debt service ratio债务清偿比率
debt structure债务结构
debt swap债务掉换,债券掉期
debt to equity ratio债务对产权比率
debt to net worth ratio债务对资本净值比率
debt to total assets ratio债务对资产总额比率
decapitalization资本减缩
deceit欺诈,舞弊
decentralization分散权利,分权
decentralized accounting分权制会计
decentralized operation分散经营
deceptive advertising虚伪广告
decision决策
decision accounting决策会计
decision analysis决策分析
decision chart决策图表
decision function决策函数
decision level决策阶层
decision making制定决策
decision-making method决策法
decision making under certainty在确定情况下制定决策
decision making under uncertainty在不确定情况下制定决策
decision matrix决策矩阵
decision model决策模型
decision process决策程序
decision rule决策规则
decision software package决策软件组合程序
decision support system决策支持系统
decision system决策系统
decision table决策表
decision theory决策论
decision tree决策树
decision variable决策变数
declarant申报人,保关人
declaration宣告,公告;申报
declaration date宣告日期
declaration of bankruptcy破产公告
declaration of solvency清偿公告
declaration of trust信托公告
declaration judgemen宣告判决
declared capital设定股本
declared dividend已公告股利
declared value设定价值
decline industry衰落产业
decline stage衰落阶段
decline-balance method余额递减折旧法
declining marginal efficient资本的边际效率递减
decoding译码。译解密码
decommissioning cost撤散成本
decomposition analysis分解分析
deconglomeration企业分散
decontrol解除管制
decreasing charge递减费用
decreasing charge method递减费用折旧法
decreasing cost递减成本
decreasing marginal cost递减边际成本
decreasing return递减收益
dedication捐献
dedomicling迁离本国
deductible clause扣除条款
deductions扣减项目
deductions from payroll工薪扣减项目
deductions from taxable income应税收益扣减项目
deductive method accounting theory演绎法会计理论
deed契约,契据
deed of arrangement债务清算契据
deed of assignment资产转让契据
deed of gift赠与契据
deed of mortgage典契,抵押契据
deed of priorities优先权契据
deed of purchase买契
deed of release抵押解除契据
deed of sale卖契
deed of settlement继承不动产契据
deed of trust信托契据
deed tax契税
deep discount bonds大幅度折价债券
deepening investment深度投资
deep market交易兴旺市场
de facto corporation未注册公司
defalcation挪用,侵吞
default违约,拖欠
defaulter违约债务人
default notice违约通知
default risk拖欠风险,违约风险
defeasance废止,废除
defeasance clause废除条款
defeat败诉
defective accounts不合要求会计报表
defective check不合要求支票
defective goods残次商品,次货
defendant被告人
defended takeover bid防卫兼并出价
defense contract audit agency国防合同审计局
defensive asset防御性资产
defensive asset interval防御性资产够用天数
defensive investment防御性投资
defensive portfolio防御性证券组合投资
defensive project防御性投资项目
defensive technology防御性技术
deferral延期,递延
deferral method递延法
deferral account递延帐户
deferred annuity递延年金
deferred asset递延资产
deferred compensation plan递延报酬计划
deferred dividend递延股利
deferred expense递延费用
deferred income递延收益
deferred income tax递延所得税
deferred income tax liability递延所得税负债
deferred items递延帐项
deferred liability递延负债
deferred ordinary share递延股利普通股
deferred payment递延付款
deferred profit sharing plan递延利润分享计划
deferred revenue递延收入
deferred tax递延税额
deferred wages递延工资
deficiency亏损,亏蚀,亏绌,税款亏交额
deficiency appropriation弥补亏绌拨款
deficiency letter补税通知书
deficiency statement亏绌清算表
deficit亏损,亏绌,赤字
deficit account亏损帐户
deficit budget赤字预算
deficit company亏损公司,亏损企业
deficit country逆差国家
deficit financing赤字财政
deficit statement亏绌清算表
defined benefit plan限定受益额退休金计划
defined contribution plan限定提存款退休金计划
definite date固定日期
definite price固定价格
definitive certificate正式债券
deflation通货紧缩
deflation policy通货紧缩政策
deflator综合物价折算指数
defraud诈骗
defraud tax偷税,漏税
defunct company停业公司
degearing降低财务传动作用
degree of financial leverage财务杠杆程度,财务杠杆系数
degree of leverage杠杆程度,杠杆系数
degree of operating leverage营业杠杆程度,营业杠杆系数
degree of risk风险程度,风险系数
degree of total leverage总杠杆程度,总杠杆系数
degressive tax递减累进税率
de jure corporation已注册公司,依法成立的公司
delayed charge过期支出,迟延支出
delayed income过期收益,迟延收益
del credere保付货款
del credere agent保付货款代理商
delegation of authority授权
delinquency拖欠债务,拖欠税款
delinquency charge拖欠罚款,拖欠罚金
delinquency ratio拖欠比率
delinquent accounts过期客帐
delisted stock取消上市资格股票
delisting取消上市资格
delivery交货,交割
delivery against cash凭现金交货
delivery basis交货基准
delivery date交货日期,交割日期
delivery expense运输费用
delivery lead time交货间隔期,订货间隔期
delivery note交货单,发货单
delivery order提货单
delivery term交货条件
deloitte touche德勤会计师事务所
demand需求,请求兑现,即期
demand analysis需求分析
demand bill即期汇票
demand curve需求曲线
demand deposit活期存款
demand draft即期汇票,票汇
demand elasticity需求弹性
demand loan活期贷款
demand note即期票据
demand orientation需求导向
demand-pull inflation需求拉动型通货膨胀
demerger企业分解
demise不动产租让
demurrage延滞费
denationalization非国有化,民营化
denomination票面金额
denomination value票面价值
denominator level除数水平
denominator variance除数差异
department部门,分部
department accounting部门会计,分部会计
departmental budget部门预算,分部预算
departmental burden部门间接费用,分部间接费用
departmental capital部门资本,分部资本
departmental cost部门成本,分部成本
departmental income statement部门损益表,分部损益表
departmentalization分部管理体制
departmental overhead部门间接费用,分部间接费用
departmental profit部门利润,分部利润
departmental rate部门间接费用分配率,分部间接费用分配率
departmental revenue部门收入,分部收入
department manager部门经理
department of treasure财政部
dependency exemption扶养费税额减免
dependent受扶养者
dependent contract附属合同
dependent variable因变量
depleted cost耗余成本
depletion折耗,耗减
depletion accounting折耗会计
depletion allowance折耗备抵
depletion expense折耗费
depletion rate折耗率
depletion asset折耗性资产
deposit存款,定金,保证金
deposit account储蓄存款帐户
deposit certificate定期存单
deposit insurance存款保险
deposit in transit在途存款
deposit loan信贷存款
depositor存款人,存款户
depository保管机构,存储机构
depository financial institution存放款金融机构
depository receipt证券托存收据,证券存款单
deposit premium预付保险费
deposit rate存款利率
deposit receipt存款收据,存款单
depreciable asset应计折旧资产
depreciable cost应计折旧成本
depreciable life应计折旧年限
depreciated cost折余成本
depreciated currency贬值通货,贬值货币
depreciated value折余价值
depreciation折旧,贬值
depreciation accounting折旧会计
depreciation adequacy足额折旧,折旧足额程度
depreciation adjustment折旧调整
depreciation allowance折旧备抵
depreciation base折旧基价
depreciation committee折旧委员会
depreciation expense折旧费
depreciation fund折旧基金
depreciation method折旧计算方法,折旧法
depreciation of currency货币贬值
depreciation period折旧期
depreciation policy折旧政策
depreciation provision折旧备抵
depreciation rate折旧率
depreciation ratio折旧比率
depreciation recapture折旧回抵,折旧重新计税
depreciation unit折旧单位
depression萧条
depth testing深入抽查
derating地方税减免
deregulation解除管制
derivative evidence派生证据
derivative instrument派生金融工具,派生票据
derivative lease派生租赁
description项别,摘要
description accounting theory描述性会计理论
deseasonalization消除季节性因素
designated bank指定银行,代理银行
designated currency指定货币
designated investment exchange指定投资交易所
designated project指定项目
designated securities指定证券
design cost设计成本
designed capacity设计能力
desired investment预定投资
desired profit预期利润
desk audit案面审计,案卷审计
desk research案面研究,案卷研究
desktop computer台式电子计算机
desktop evaluation台面评价
desktop publishing台式打印,台式出版
dispatch money速遣费
detachable stock warrant可分割购股证
detailed audit详细审计
detailed budget明细预算
detailed examination详细检查
detail file明细文件,明细档案
detail ledger明细分类帐
detail risk风险抽查
detection of fraud舞弊检查
deterioration耗损
determination裁定,决定
deterministic确定性
detinue非法扣留,非法占有
devaluation贬值
developed country经济发达国家
developing country发展中国家
development发展,开发
development bank开发银行
development cost开发成本,开发费用
development finance companies开发金融公司
development loan开发贷款
development stage enterprise开创阶段企业
devise不动产遗赠
devisee不动产受赠人
devisor不动产遗赠人
difference差额,差异
difference estimation差异推算法
differential analysis差异分析法
differential cost差异成本
differential income差异收益
differential pay差别工资
differential prices差别价格
differential rent差别地租
differential sampling差别抽样
differential tariff差别关税
diffused shifting分散转嫁
digital数字的,数字化的
digital cash数字化现金
digital communication数字化通信
digital economy数字化经济
digital cash数字化现金
digital communication数字化通信
digital economy数字化经济
digital market数字化市场
diluted earnings per share稀释的每股收益
dilution of equity产权消弱,产权稀释
dilution securities稀释性证券
dilution assets递耗资产
diminishing balance method余额递减折旧法
diminishing benefit效益递减
diminishing productivity生产率递减
diminishing returns报酬递减,收益递减
diminishing utility效用递减
diner’s card大来信用卡
direct access直接存取
direct access storage直接存取存储器
direct allocation method直接分配法,直接分摊法
direct arbitrage直接套汇,直接套利
direct benefit直接效益
direct bill直接汇票
direct bill of lading直达提货单
direct charge直接费用
direct control直接管制
direct cost直接差别
direct costing直接差别计算方法
direct damage直接损失
direct debit直接借记银行存款帐户,直接付帐
direct debt直接债务
direct department直接部门
direct distribution直接分配,直接分摊
direct endorsement直接背书
direct evidence直接证据
direct exchange直接汇兑
direct expense直接费用
direct financing直接筹资
direct financing lease直接融资性租赁
direct investment直接投资
direction of testing抽查的方向
directives指令,会计指令
direct labor直接人工
direct labor budget直接人工预算
direct labor cost直接人工成本
direct labor cost method直接人工成本法
direct labor cost variance直接人工成本差异
direct letter of credit直接信用证
direct liability直接负债
direct material直接材料
direct material budget直接材料预算
direct material cost直接材料成本
direct material cost variance直接材料成本差异
director董事;主任
directorate公司董事会
directors’ duties董事职责
directors’ interest董事权益
directors’ liability董事法律责任
directors’ remuneration董事报酬
directors’ report董事报告
direct overhead直接间接费用
direct placement直接售股,直接摊销证券
direct quotation直接报价,直接比价
direct rate直接汇率
direct reduction mortgage直接递减抵押
direct shipment直达货运
direct tax直接税
direct test of account balance帐户余额的直接抽查
direct write-off method直接注销法
dirty float不纯浮动,干预浮动
disability benefit伤残抚恤金
disability insurance工伤事故保险
disaggregated cost分解成本
disallowance剔除,不准列支
disallowed expense不准列支的费用
disbursement支付
disbursement voucher付款凭单
disbursing officer出纳主管,出纳主任
discharge清偿,解除债务;解雇
discharge bankrupt解除债务破产者
discharged bill付讫汇票
discharge of contract终止合同
discharge of debt清偿债务
discharge of tax obligation免除纳税义务
discharge expense卸货费用
disclaimer拒绝接受责任;拒绝表示意见
disclaimer of opinion拒绝表示意见书
disclosure披露
disclosure principle披露原则
discomfort index不安定指数,苦难指数
discontinued operation停止经营
discount贴现,贴现息;折扣,折价;折现
discount bank贴现银行
discount broker贴现经纪人
discount earned折扣收入
discount accounts receivable已贴现应收帐款
discounted bill已贴现汇票
discounted cash flow method折现现金流量法
discounted present value折现现值
discounted payback period折现回收期法
discounted rate of return折现收益率
discounted value折现值
discounted factor折现系数
discount granted给予折扣
discount house折扣商店;贴现公司;
discounting贴现计算;现值计算
discount loan贴现贷款
discount lost折扣失效
discount market贴现市场
discount on bonds payable应付债券折价
discount on stock股票折价
discount period贴现期
discount policy贴现政策
discount preference折现偏好
discount rate贴现率;折现率
discount securities贴现证券
discovery sampling发现抽样法
discovery surplus发现盈余
discovery value发现价值
discovery value accounting发现价值会计
discrepancy重要差异
discrete variable离散变量
discretionary cost任意性成本
discretionary funds任意性资金
discretionary trust任意性信托,全权信托
discriminant analysis判别分析
discrimination歧视
discriminatory pricing差别定价
discriminatory tariff差别关税,歧视关税
diseconomy of scale规模不经济
dishonor拒付
dishonored bill拒付汇票
dishonored check拒付支票
disintermediation消弱金融中介机构
disinflation policy反通货膨胀政策
disinvestment负投资,减资
disk磁盘
disk drive磁盘驱动器
disk file磁盘文件,磁盘档案
dismissal pay解雇费
dispatch note发货通知
dispersion离差,离中趋势
dispersion of return收益的离差
disposable income可支配收益
disposal清理,变卖
disposal account固定资产变卖帐户
disposal of a business segment变卖企业分部
disposal of fixed asset变卖固定资产
disposal sale变卖销售
disposal value变卖价值
disposition支配,分配;变卖,转让
disposition of net income净收益分配表
dispossession征用
disseisin非法侵占不动产
dissenting creditor持不同意见债权人
dissolution解散;解除
dissolution of company公司解散
dissolution of partnership解除合伙关系
distort歪曲,失实
distrain财产扣押
distrainee财产被扣押人
distrainor财产扣押人
distress扣押财务;廉价
distress borrowing忍痛举债
distress price处理价,削价
distress selling廉价销售
distributable income可分配收益
distributed computer network分布式电子计算机互联网
distributed data processing分部式数据处理
distributed income已分配收益
distribution分配;销售
distribution center销售中心
distribution channel销售渠道
distribution expense销售费用
distribution in kind实物分配
distribution of income收益分配
distribution of overhead cost间接费用的分配
distribution of tax burden税负分配
distribution of wealth财富分配
distribution rate分配率,分摊率
distributor经销商
distributor discount批发折扣
district auditor地区审计师
district manager地区经理
diversifiable risk可分散风险
diversification多种经营,分散经营
diversification of risk分散风险
diversified company多种经营公司
diversified investment company分散风险投资公司
divestiture剥离股权
divestment负投资
divided interest分割权益
dividend股息,股利
dividend account股利帐户
dividend check股利支票
dividend control股利控制
dividend cover股利保证倍数
dividend decision股利决策
dividend declaration股利公告
dividend equalization reserve股利均衡准备金
dividend exclusion股利免税
dividend fund股利基金
dividend income股利收益
dividend in kind实物股利
dividend limitation股利限制
dividend mandate股利委托书
dividend payout ratio股利支付率
dividend policy股利政策
dividend price ratio股利对股票价格比率
dividend ratio股利率
dividend reinvestment plan股利再投资计划
dividend restraint股利限制
dividends in arrears拖欠股利
dividends payable应付股利
dividends per share每股股利
dividend theory股利理论
dividend warrant股利支付凭单
dividend yield股利率
division业务部,分部
divisional accounting分部会计
divisional contribution margin income statement分部贡献毛利损益表
divisionalization分部管理体制
divisional performance evaluation分部业绩评价
divisive reorganization分离改组
dock dues码头捐,码头费
dock warrant码头栈单
document单据,凭证;文件
documentary bill跟单汇票
documentary draft跟单汇票
documentary letter of credit跟单信用证
documentation文件汇编
document flowchart凭证流程图
document of title所有权凭证
documents against acceptance凭单承兑
documents against payment付款交单
dollar accountability货币收支会计责任
dollar accounting元位会计
dollar asset货币资产
dollar averaging均等金额证券投资
dollar bloc美元集团
dollar bond美元债券
dollar certificate of deposit美元存单
dollar control金额控制
dollar sign rules美元符号规则
dollar standard元本位
dollar stock美元股票
dollar transaction美元业务
dollar-value LIFO金额数值后进先出法
domestic agency本国代理商
domestic bill国内汇票
domestic bond国内债券
domestic corporation本国公司
domestic credit expansion indicator国内信用膨胀指标
domestic currency本国通货,本国货币
domestic debt国内债务,内债
domestic exchange国内汇兑
domestic international sales corporation国内国际销售公司,外销公司
domestic letter of credit国内信用证
domestic loan国内贷款
domestic taxes国内税收
domicile永久性居住地址;汇票付款地址
dominant company统治性公司
donated asset捐赠资产
donated capital捐赠资本
donated stock捐赠股份
donee受赠人
donor捐赠人
dormant account静止帐户
dormant company静止公司
dormant partners隐名合伙人
double-declining-balance method双倍余额递减折旧法
double digit inflation两位数通货膨胀
double distribution method双重分配法
double endorsement双重背书
double entry复式分录,复式记帐
double-entry bookkeeping复式薄记
double income tax relief免除双重所得税
double indemnity clause双倍赔偿条款
double leverage双重杠杆作用
double liability双重责任
double-name paper双名票据
double option双重期权
double tariff system双重税率制
double taxation双重征税;重复征税
double taxation relief免除重复征税
doubtful account可疑帐款
doubtful asset可疑资产
doubtful debt可疑债务
DOW Jones averages道琼斯股票价格指数
DOW Jones composite averages道琼斯股票价格综合指数
DOW Jones industrials average道琼斯工业股票价格指数
DOW Jones News Service道琼斯新闻服务社
down payment分期付款定金,首期付款
downsizing缩减营业规模
down time pay停工工资
downturn市况逆转
Dow theory道琼斯理论,道氏理论
draft银行汇票;汇票;草案
drafted budget预算草案
dragon bond龙头债券
dragon markets龙头市场
drawback退税,退款
drawee受票人,付款人
drawer出票人
drawing account提款帐户
drawing rights提款权
drawings提款
dry-hole accounting干井会计
dual control双重控制
dual currency bond双重货币债券
dual currency records双重货币记录
dual exchange rate双重汇率
dual presentation双重反映
dual pricing双重定价
dual purpose test双重目的抽查
dual purpose trust双重目的信托
dual taxation复税制度
due到期的,应付的;正当的,合法的
due bill借据
due course正当行为
due from other funds应收其他基金款
due process of law正当法律程序
due professional care尽心履行专业职责
dues会费,税捐
due to other fund应付其他基金款
dummy company虚设公司,挂名公司
dummy director虚设董事,挂名董事
dummy owner挂名业主
dummy records虚拟记录
dummy tenderin虚设投标
dummy variable虚变量
dumping倾销
dumping margin倾销差价
duplicate副本,抄件
duplicating method复印法
Du Pont analysis杜帮分析法
durable year耐用年限
duration of insurance保险有效期
Dutch auction荷兰式拍卖
dutiable goods应税货物
dutiable value计税价值
duty关税;税收
duty drawback关税退税
duty free免税
duty free goods免税货物
duty paid value完税价值
dynamic analysis动态分析
dynamic budget动态预算
dynamic equilibrium动态平衡,动态均衡
dynamic programming动态规划
dynamic ratio动态比率
dynamic statement动态报表
dynamic structure动态结构
Electronic accountant电子会计师
earnings per share of common stock普通股每股收益率
equity ratio产权比率
earnings per share每股收益
EAA objectives欧洲会计学会目标
EAA membership欧洲会计学会会员资格
EAA website欧洲会计学会网站
E-accounting电子会计
early income早期收益
earmark指定用途,专款专用
earmarked loan专用贷款
earned capital已赚资本
earned income劳动所得,劳动收入
earned income credit劳动收入税收减免
earnest订金,保证金
earning assets收益性资产
earnest money订金,保证金
earning cycle收益循环,收益周期
earning power收益能力,盈利能力
earnings劳动所得,劳动收入;盈余,收益;留存收益,留存盈余
earnings after tax税后收益
earnings before interest and tax利息和税款支付前收益
earnings coverage ratio收益偿债能力比率
earnings dilution收益稀释
earnings-dividend ratio收益股利比率
earnings management收益管理
earnings manipulation操纵收益
earnings per share每股收益
earnings per share maximization每股收益最大化
earnings-price ratio收益价格比率
earnings quality收益质量
earnings rate收益率
earnings retained留存收益
earnings statement收益表,损益表
earnings target收益目标
earnings variability收益变动性
earnings yield收益率
easy money低息资金
easy price低廉价格
easy term宽松信贷条件
EBIT-EPS chart财务杠杆作用图表
E-business电子商务
ECGD policy出口信用担保局保险单
ecological accounting生态会计
E-commerce电子商业
econometric forecasting经济计量预测
econometric model计量经济模型
econometrics计量经济学
economic activity经济活动
economic analysis经济分析
economic and social council经济和社会理事会
economic appraisal经济评价
economic barometers经济晴雨表
economic batch quantity经济批量
economic benefit经济效益
economic community经济共同体
economic consequences of accounting会计的经济影响
economic cost经济成本
economic crime经济犯罪
economic decision经济决策
economic depreciation经济折旧
economic efficiency经济效率
economic entity经济主体,经济实体
economic environment经济环境
economic exposure经济风险暴露
economic forecast经济预测
economic growth经济增长
economic growth rate经济增涨率
economic income经济收益
economic indicator经济指标
economic interest经济权益
economic law经济规律
economic life经济年限
economic model经济模型,经济模式
economic order quantity经济订货量
economic principle经济原则
Economic Recovery Tax Act经济复苏税法
economic resource经济资源
economic risk经济风险
economics经济学
economic sanctions经济制裁
economic stability经济稳定性
economic value经济价值
economize节俭,节约
economy经济
economy and efficiency audit经济和效率审计
economy of high wage高工资的经济性
economy of scale规模经济
EDGAR Online证券交易管理委员会联网数据库
EDP accounting电子数据处理会计
EDP audit电子数据处理会计
educational expense教育费用
educational for accounting会计教育
effective annual rate实际年利率
effective cost of debt实际债务成本,实际债务成本率
effective date有效日期
effective demand有效需求
Real Exchange Rate实际汇率
Real interest method实际利息法
Real interest rate实际利率
effective internal control有效内部控制
effectiveness效果
effective rate of return实际收益率
effective sales实际销售额
effective tax rate实际税率
effective yield实际收益率
efficiency效率
efficiency audit效率审计
efficiency ratios效率比率
efficiency variance效率差异
efficient budget decision有效预算决策
efficient capital markets hypothesis有效资本市场假设
efficient frontier有效边界
efficient investment有效投资
efficient portfolio有效证券组合投资
effluent charge污水费
E-file电子会计档案,电子纳税申报表
Eighth Directive第8号令
8-k报表,意外重大事项报表
eighty-twenty rule 80-20%规则
ejectment不动产诉讼
elasticity弹性
elasticity of demand需求弹性
elasticity of supply供应弹性
electronic accountant电子会计师
electronic accounting电子会计
electronic banking电子银行业务
electronic book电子书籍
electronic business电子业务,电子商务
electronic cash register现金出纳机
electronic check电子支票
electronic commerce电子商业
electronic data interchange电子数据交换
electronic data processing电子数据处理
electronic data processing accounting电子数据处理会计
electronic data processing auditing电子数据处理审计
electronic exchange电子交易,电子证券交易
electronic federal tax payment system联邦税收电子支付系统
electronic financial calculator电子财务计算器
electronic funds transfer电子资金转帐
Electronic Funds Transfer Act电子资金转帐法案
electronic information industry电子信息产业
electronic journal电子期刊
electronic library电子图书馆
electronic mail电子邮件
electronic mail address电子邮件地址
electronic money电子货币
electronic office电子办公室
electronic point of sale电子售货商店
electronic signature电子签名
electronic spreadsheet电子棋盘式计算表,电子棋盘表
electronic tax filing电子纳税表填制
electronic transfer电子汇兑,电子汇款
electronic typewriter电子打印机
elements of cost成本要素
elements of financial statement财务报表要素,会计报表要素
elements of production生产要素
E-library电子图书馆
eligible paper合格票据
eligible reserve合格标准金
elimination抵消,冲销
elimination entry抵消分录
elimination ledger抵消分类帐
E-mail电子邮件
embezzlement侵吞,盗用
embezzler侵吞者,盗用者
emergency fund应急基金
emergency reserve应急准备金
Emerging issues task force紧急会计问题工作组
eminent domain征用权
emoluments报酬,酬金
employee benefit职工福利金
employee benefit fund职工复利基金
employee bonus职工奖金
employee buyout职工收购股权
employee fraud职工舞弊
employee participation职工参与管理
employee pension职工退休金基金
employee report职工报告
Employee Retirement Income Security Act退休职工收入保障法
employee stock option职工收购股权
employee stock ownership plan职工入股计划
employer’s liability insurance雇主责任保险,职工伤害保险
employment report雇佣报告
employment subsidy就业补助金
employment taxes雇佣税
encoding编码,编写密码
encumbrance保留支出数,约定付款,承付款项,不动产留置权
ending balance期末余额
ending inventory期末存货
end money完工准备金
end of month月终,月末
end of period期末,期终
end-of-period adjusting entry期末调整分录
end of year年末
end-of-period cutoff期末截帐
endogenous variable内生变量
endorsed bill已背书票据
endorsee受让人,受背书人
endorsement背书
endorser转让人,背书人
endowment受赠
endowment fund捐赠基金,留本基金
endowment insurance储蓄人寿保险
endowment mortgage储蓄保险单抵押
end position合同期末财务地位
end product最终产品,产成品
energy audit能源审计
energy conservation能源保护
energy cost能源成本
energy tax能源税,能源使用税
enforced insurance强制保险
enforced liquidation强制性清算
engagement letter审计聘函
engineered capacity技术生产能力
engineered cost技术成本
enquiry查询
enquiry agent征询机构
enrolled agent注册税务代理人
Enron Crisis安然危机
enterprise企业
enterprise accounting企业会计
enterprise fund企业基金
enterprise investment scheme企业投资计划
enterpriser企业家
enterprise standard industrial classification企业标准产业分类
enterprise tax企业税
enterprise theory企业论
enterprise value企业价值
enterprise zone企业开发区
entertainment account交际费帐户
entertainment expense交际费,招待费
entertainment tax筵席税,娱乐税
entitlement赋予权利
entity主体,个体
entity theory会计个体论,会计主体论
entrepreneur企业家
entrepreneur ability企业家能力
entrust委托,信任
entry分录,入帐
entry clerk记帐员
entry value入帐价值,买入价值
environmental accounting环境会计
Environmental Accounting Project环境会计计划
environmental audit环境审计
environmental auditor环境审计师
environmental impact analysis环境影响分析
environmental impact statement环境影响报表
environmental managerial accounting环境管理会计
environmental postulates环境假设
EPS/price ratio每股收益÷价格比率
equal installment system等额分期付款制
equalizing dividend均匀股利
equation method等式法
equilibrium平衡,均衡
equilibrium price均衡价格
equilibrium rate of interst均衡利率
equipment设备
equipment financing设备筹资
equipment investment设备投资
equipment leasing设备租赁
equipment records设备记录
equipment replacement设备更新
equipment trust设备信托
equipment-trust bond设备信托债券
equitable公平的,合理的;衡平法的
equitable asset衡平法资产
equitable obligation衡平法债务
equity产权,业主产权,衡平法
equity account产权帐户
equity accounting产权会计
equity capital产权资本
equity capital to long-term debt ratio产权资本对长期债务比率
equity capital to total debt ratio产权资本对债务总额比率
equity capital turnover产权资本周转率
equity cushion产权资本缓冲作用
equity dilution产权削减,产权稀释
equity financing产权筹资
equity gearing产权转动作用
equity income产权收益
equity joint-venture产权式联合经营,合资经营
equity method产权法
equity of redemption赎回产权
equity ratio产权比率
equity receiver产权接管人,清算财产管理人
equity security产权证券
equity share产权股
equity share capital产权股资本
equity theory产权理论
equity transaction产权业务
equity turnover产权周转率
equivalent cash约当现金
equivalent exchange等价交换
equivalent unit约当产量
erase擦除
Ernst young安永会计师事务所
error误差,差错
error of omission漏帐差错
error of original entry原始分录差错
error of posting过帐差错
error of principle原则差错
error of sampling抽样误差
errors and omission excepted如有错漏,有权更正
error term误差项
escalation of commitment自动调增承付款项
escalation price自动调赠价格
escalator clause自动调增条款
escapable cost可避免成本
escape clause卸责条款,免责条款
escrow代管契据,代管财产
escrow account代管帐户
escrowee代管财产受托人
estate财产,房地产;遗产
estate accounting遗产会计
estate agent不动产经纪人
estate corpus遗产本金
estate income遗产收益
estate tax遗产税
estimate估算,测算;概算
estimated cost估算成本
estimated liabilities估计负债
estimated realizable value估计变现价值
estimated revenue估计营业收入
estimated salvage value估计残值
estimated tax估计税额
estimated useful life估计使用年限
estimation sampling推算抽样法
estimator估价员,估价师
estoppel certificate不许反悔证明书
ethical decision道德决策
ethical investment道德投资
ethical training道德培训
ethics line道德热线
euro欧元
eurobond欧洲债券,欧元债券
eurocheque欧洲支票,欧元支票
eurodollar欧洲美元
Eurodollar loan欧洲美元贷款
euromarket欧洲市场
European Accounting Directives欧洲会计指令
European Auditing Research Network欧洲审计研究互联网
European Bank for Reconstruction and Development欧洲复兴开发银行
European Central Bank欧洲中央银行
European depositary receipt欧洲证券存单
European Economic Community欧洲经济共同体
European finance and accounting association欧洲财会协会
European option欧式期权
European Options Exchange欧洲期权交易所
European Union欧洲联盟,欧盟
European Union accounting regulation欧洲联盟会计规章
Eurosterling欧洲英镑
evaluation of asset资产估价
evaluation of internal control内部控制评价
evasion of taxation逃税
even account两平帐户
even事项,节点
evergreen loan长久有效贷款
evergreen clause长久有效条款
evidence证据
evidential document证明单据,书面证明
exact interest实计利息
exact value精确值
ex-all除全部权利
examination审查,检查;职称考试
examination scope检查范围
ex-ante事前
ex-bonus不附红利股票
except for audit report除外审计报告
exceptional item例外项目
exception clause例外条款
exception principle例外原则
exception report例外报表
excess超额,超出额
excess burden超额负担,超额税负
excess capacity超额生产能力
excess cash超额现金
excess depreciation超额折旧
excess earning accumulation tax超额收益累积税
excess liquidity超额流动性
excess material requisitions超额领料单
excess of cost over net assets acquired盘购价高于资产净值
excess of net assets acquired over cost资产净值高于盘购价
excess present value超现值
excess present value index超现值指数
excess profit tax超额利润税
excess salary超额薪金
excess shares剩余股票
exchange交易,兑换,汇兑,交易所
exchangeability可交换性
exchange arbitrage套汇
exchange broker外汇经纪人
exchange contract远期外汇合同,期汇合同
exchange dealer外汇经销商
exchange depreciation汇率下降
exchange exposure外汇风险暴露程度
exchange gain and loss汇兑损益
exchange management外汇管理
exchange of contract交换合同
exchange of stock每股交换
exchange position外汇状况,外汇头寸
exchange proviso clause外汇保值条款
exchange quota外汇配额,外汇限额
exchange rate汇率,外汇汇率
exchange rate classification外汇汇率类型
exchange rate quotation外汇牌价
exchange risk外汇风险,汇兑风险
exchange settlement外汇结算,结汇
exchequer国库,财政部
exchequer bill短期国库券
exchequer bond长期国库券
excise licence执照税
exciseman税务官员
excise tax货物税,消费税
exclusionary clause除外责任条款
exclusionary subsidiary不计列合并报表子公司
exclusionary agency独家代理
exclusive licence独家专利权
ex-coupon不附息票
ex-dividend除股利
ex-dock目的港码头交货价格
executed consideration已履行订约要因,已履行对价
executed contract已执行合同
execution执行,强制执行
execution of contract合同生效,合同履行
execution sale强制迫卖
executive高级管理人员
executive compensation高级管理人员报酬
executive director执行董事,常务理事
executive information system高级管理人员信息系统
executive stock acquisition plan高级管理人员股票购买计划
executor遗嘱执行人
executory contract尚待履行的合同
executory cost尚待支付的成本
exempt goods免税商品
exempt income免税收益,免税所得
exemption免税,免税额,免除债务
exemption of debt豁免债务,免除债务
exemption of tax豁免纳税
exempt security豁免证券
exempt small company豁免小型公司
exempt transfer豁免财产转让
exercise行驶购股权,行使期权合同
exercise date期权行使日期
exercise price预购价格
ex-factory卖方工厂交货价格
exhaust耗用,消耗
exhaustive expenditure消耗性支出
exhibit主要附表
ex-interest除利息
existing mortgage现存抵押
existing use value现行使用价值
exit price脱售价格
exit value脱售价值
exit value accounting脱售价值会计
ex-mill工厂交货
exogenous variable外生变量
expanded scope audit扩大范围的审计
expansion扩展,发展
expectation预期
expected annual volume预期年度业务量
expected cash flow预期现金流量
expected cost预期成本
expected deviations rate预期偏差率
expected error预计误差
expected life预期使用年限
expected occurance rate预期发生率
expected return预期收益率
excepted value预期值,期望值
excepted yield预期收益率
expendable funds可支用资金,备用资金
expenditure支出
expenditure budget支出预算
expenditure multiplier支出乘数
expenditure of capital资本支出
expenditure reduction支出削减
expenditure switching policy消费支出转换政策
expenditure tax支出税
expenditure variance支出差异
expense费用
expense account费用帐户
expense allocation费用分配
expense allowances费用津贴
expense budget费用预算
expense center费用中心
expense control费用控制
expense deductible可以扣减的费用
expense distribution费用分摊
expense payable应付费用
expense ratio费用比率
expense standard费用标准,费用定额
expense variance费用差异
experience curve effects经验曲线效应
expert system专家信息系统
expiration date期满日期,失效日期
expired cost已耗成本
expired utility已耗效用
explicit cost明计成本
exploration cost勘探成本
exponential smoothing指数平滑法
explicit interest明计利息
export account出口帐户,出口往来帐户
export agent出口代理商
export bill出口汇票
export bills receivable account应收出口汇票帐户
export broker出口经纪人
export credit出口信用,出口信贷
export credit insurance出口信用保险
export credits guarantee department出口信用担保局
export documents出口单据
export drawback出口退税
export factoring出口客帐代理经营
export finance company出口金融公司
export house出口商行
export-import bank进出口银行
export letter of credit出口信用证
export license出口许可证
export multiplier出口乘数
export price index出口商品价格指数
export rebate出口退税
export subsidy出口津贴
Export Trade corporation出口贸易公司
ex-post事后
exposure draft公布草案,征求意见稿
exposure to exchange risk外汇风险暴露程度
express condition书面条件
express trust书面信托
expropriation征用
ex-rights除权
extended coverage增加保险范围
extended maturity延长贷款期限
extension展期,伸算金额
extension commission展期手续费
extension of mortgage抵押延期
extension and footings小计和合计
extent of disclosure披露的程度
extent of tests抽查范围
external accounting外部会计
external analysis外部分析
external audit外部审计
external auditor外部审计师
external benefit外部效益
external cost外部成本
external document外部凭证
external effect外部效应
external financing外部筹资
external growth外部成长,外部增长
externalities外部效应
external storage外存储器
external transaction外部业务
external discount额外折扣
extra dividend额外股利
extraordinary depreciation非常折旧
extraordinary gain and loss非常损益
extraordinary general meeting非常股东大会
extraordinary item非常项目
extraordinary repair非常修理
extraordinary resolution非常决议
extrapolation外推法
extra premium额外保险费
ex-warehouse卖方仓库交货价格
ex-warrant除证
fixed asset turnover固定资产周转率
fixed charge coverage ratio偿付固定费用能力
face amount票面金额,面额
face value票面价值,面值
facility设备,设施;资金融通
facility letter贷款通知,贷款确认函
facsimile传真
facsimile signature复制签字
factor销售代理商,应收帐款代理商,因素,要素
factorage销售代理商佣金
factor analysis因素分析法
factor cost要素成本
factor income要素收入,要素收益
factoring应收帐款代收,应收帐款转售
factoring commission销售代理商佣金
factoring company应收帐款代理公司
factor’s lien销售代理商留置权
factors of production生产要素
factory工厂,制造厂;制造
factory accounting工厂会计
factory cost工厂成本
factory ledger工厂分类帐
factory overhead工厂间接费用
factory overhead rate工厂间接费用分配率
factory tax出厂税
facultative reinsurance临时分保合同
failure经营失败,未能履行合同
failure cost未能履行合同成本
fair competition公平竞争
fair credit reporting act公平信用调查报告法案
fair debt collection practices act公正债务催收法案
fair employment practice laws公平就业法
fair labor standard act公平劳动标准法
fair market price公平市场价格,公平市场
fairness公正性
fair presentation公正反映
fair rate of return公平收益率
fair trade公平交易
fair transfer price公平划拨价格
fair value公平价值
fair view公正反映
fair wage公平工资,公允工资
false accounting虚假会计
false advertising虚假广告
false earnings虚假收益
false entry虚假分录
false returns虚假纳税申报表
falsification of documents窜改凭证
family allowance家庭津贴
family corporation家族公司
family expenditure survey家庭支出调查
Fanie mae联邦全国抵押协会
farm out分包合同,包税
farm price method农场计价法
farm price support农产品价格支持
farm subsidy农场补助金
FASB Exposure Draft财务会计准则征求意见稿
FASB Statements财务会计准则公报
FAS Summaries财务会计准则摘要
favorable financial leverage有利财务杠杆作用
favorable variance有利差异,顺差
fax modem传真调制解调器
fax system传真系统,电话传真系统
feasibility analysis可行性分析
feasibility analysis for computerization电算化可行性分析
feasible constraint可行约束条件
feasible solution可行解
Fed联邦储备系统
Federal Accounting Standards Advisory Board联邦会计准则咨询委员会
Federal Deposit Insurance Corporation联邦存款保险公司
federal funds联邦资金
Federal Home Loan Banks联邦住宅贷款银行
federal income tax联邦所得税
federal insurance contribution act tax联邦社会保险税
federal national mortgage association联邦全国抵押协会
federal open market committee联邦公开市场操作委员会
federal reserve banks联邦储备银行
federal reserve board联邦储备委员会
federal reserve notes联邦储备券
federal reserve system联邦储备系统
federal trade commission联邦贸易委员会
federal unemployment tax联邦失业保障税
federal withhoding tax代扣联邦税
fed funds联邦储备系统资金
fedwire联邦储备系统电子转帐系统
fee劳务费,酬金
feedback反馈
feedback value反馈价值
FEI Affiliation高级财务管理人员目标协会联系机构
FEI Code of Ethics高级财务管理人员协会职业道德准则
FEI Research Foundation高级财务管理人员协会研究基金会
fellow member正式会员
Fellow of the association of corporate treasurers公司财务长协会正式会员
fellow subsidiary联属公司
fiber-optic communication光纤通信
FICA tax联邦社会保险税
fictitious account虚假帐目
fictitious asset虚构资产,虚列资产
fictitious liability虚列负债
fictitious profit虚列利润
fidelity bond忠诚保证,忠诚保险
fidelity bond insurance忠诚保证保险
fidelity duty忠诚职责
fidelity guarantee忠诚保证
fiduciary accounting财产信托会计
fiduciary funds信托资金
fiduciary institution信托机构
fiduciary loan信用贷款
fiduciary money信用货币
fiduciary relationship信托关系
field audit现场审计,外勤审计
field auditor外勤审计师
field warehousing loan就地仓库担保贷款
field work standard for audit外勤审计工作准则
FIFO method先进先出法
file文件,文档
file maintenance文件维护,档案维护
file retrieval文件检索,档案检索
file structure文件结构,档案结构
file sharing文件共享,档案共享
file type文件类型,档案类型
filing填报税单,填制报表
filing status申报纳税身份
filing system档案保管制度
final accounts决算表
final audit期末审计
final dividend期末股利
final entry终结分录
final inventory期末存货
final invoice终结发票
final repayment终结清偿
final review and assessment最终审查和评定
final statement决算表
final value终值
finance筹措资金,融通资金;财政,财务;金融
finance association财务协会
finance committee财务委员会
finance company金融公司
finance journals财务期刊
finance lease筹资租赁
finance net财政互联网,财务互联网
financial accounting财务会计
financial accounting standards财务会计准则
financial accounting theory财务会计理论
financial accounts财务报表,会计报表
financial adviser财务咨询师
financial analysis财务分析
financial analysis software财务分析软件
financial analyst财务分析师
financial appraisal财务评价
financial asset金融性资产,金融资产
financial audit财务审计
financial bill金融票据
financial budget财务预算
financial capital财务资本
financial capital maintenance concept财务资本维护概念
financial condition财务状况
financial control财务控制
financial crisis财务危机
financial data财务数据
financial decision财务决策
financial department财务处,财务部门
financial derivatives衍生金融工具,衍生金融票据
financial disclosure财务披露
financial embarrassment财务拮据
financial executive高级财务管理人员
financial expense财务费用
financial failure财务无力偿付
financial forecast财务预测
financial futures金融期货
financial game财务对策
financial gearing财务传动作用
financial goal财务目标
financial grossary and dictionary财务词典和词汇
financial guarantee财务担保
financial guarantee management财务担保管理
financial highlight重点财务数据
financial incentive财务奖励
financial income财务收益
financial information system财务信息系统
financial insolvency财务无力偿付
financial institution金融机构
financial instruments金融工具,金融票据
financial intermediary金融中介机构
financial investment金融投资
financial lease财务租赁
financial leverage财务杠杆作用
financial leverage adjustment财务杠杆作用调整额
financial leverage ratio财务杠杆比率
financial management财务管理
financial leverage chart财务杠杆作用图表
financial manager财务经理
financial market金融市场
financial mathematics财务数学
financial model财务模型
financial objective财务目标
financial obligation财务债务
financial officer财务高级管理人员
financial ombudsman金融业巡视专管员
financial paper金融票据
financial planner财务计划师
financial planning财务计划
financial planning industry财务计划产业
financial planning models财务计划模型
financial policy财务政策
financial position财务状况
financial position statement财务状况表
finance product金融产品
financial projection财务预测
financial public relation财务公共关系
financial ratio财务比率
financial ratio analysis财务比率分析
financial report财务报告
financial revenue财务收入
financial risk财务风险
financials.com财务网站
financial service财务服务
Financial Service Act财务服务法案
financial settlement财务结算
financial software财务软件
financial solvency财务偿付能力
financial standing财务状况
financial statement财务报表,会计报表
financial statement analysis财务报表分析,会计报表分析
financial statement audit财务报表审计,会计报表审计
financial statement footnote财务报表附注,会计报表附注
financial statement structure财务报表结构,会计报表结构
financial structure财务结构
financial structure ratio财务结构比率
financial supermarket金融超级市场
financial synergism财务增效作用
financial theory财务理论
Financial Times Industrial Ordinary Share Index金融时报工业普通股股票价格指数
Financial Times Stock Exchange 100 Share Index金融时报股票交易所100种股票价格指数
financial transaction金融业务
financial transfer财务转发,财务划拨
financial vice-president财务副总经理
financing融通资金,筹集资金
financing cost筹资成本
financing decision筹资决策
financing gap资金缺口
financing lease融资性租赁,筹资性租赁
financing policy筹资政策
financing transaction融资业务,筹资业务
finder中间人,掮客
finder’s fee中间人佣金,掮客佣金
findings of audit审计结果
fine罚金,罚款
fine paper优等票据
fine rate优惠利率
finished goods inventory产成品存货
finished goods ledger产产品分类帐
finished goods turnover产产品周转率
firm商号,事务所;约定的,确定的
firm offer确定性报价
firm order确定性订货
firm risk企业风险
firm ware硬性软件
first beneficiary第一受款人
first-class paper头等票据,优等票据
first cost最初成本,主要成本
first entry第一次分录
first hand information第一手资料
first-in ,first-out method先进先出法
first-in ,still-here method先进未出法
first lien最先留置权,第一留置权
first mortgage第一抵押
first option第一购股权
first year allowance第一年度税收减免
fiscal agent财务代理人
fiscal deficit财政赤字
fiscal monopoly财政垄断
fiscal multiplier财政乘数
fiscal policy财政政策
fiscal redistribution财政再分配
fiscal theory财政理论
fiscal year会计年度,财政年度
fisher effect费希尔效应
fisher Equation费希尔等式
fitch investors service, inc.菲奇投资公司
five C’s of credit信用五个要素
fixed annuity固定年金
fixed asset固定资产
fixed-assets accounting固定资产会计
fixed-assets audit固定资产审计
fixed-assets depreciation rate固定资产折旧率
fixed-assets disposal proceeds固定资产变卖收入
fixed-assets expenditure固定资产支出
fixed-assets management固定资产管理
fixed assets register固定资产登记薄
fixed assets to equity capital ratio固定资产对产权资本比率
fixed-assets turnover固定资产周转率
fixed base index定期指数,定比指数
fixed base period固定基期
fixed benefit plan固定福利金计划
fixed budget固定预算
fixed capital固定资本,固定资金
fixed cash flow固定现金流量
fixed charge固定费用,固定留置权
fixed-charge coverage ratio偿付固定费用能力比率
fixed cost固定成本
fixed deposit定期存款
fixed disk固定磁盘
fixed exchange rate固定汇率
fixed expense固定费用
fixed income固定收益
fixed interest rate固定利率
fixed interest securities固定利息证券
fixed investment trust固定投资信托
fixed liability固定负债
fixed loan定期贷款
fixed-order-period inventory system固定订货期存货制度
fixed-order-quantity inventory system固定订货量存货制度
fixed overhead固定间接费用
fixed overhead spending variance固定间接费用开支差异
fixed overhead variance固定间接费用差异
fixed overhead volume variance固定间接费用业务量差异
fixed price contract固定价格合同
fixed rate loan固定利率贷款
fixed rate mortgage固定利率抵押
fixed trust固定信托
fixture固定装修
flash report快报
flat bond无息公债
flat price统一价格
flat rate统一费率
flat tax统一税率
flat yield固定收益率
flexible budget弹性预算
flexible budget formula弹性预算公式
flexible budget variance弹性预算差异
flexible exchange rate弹性汇率
flexible price弹性价格
flexible rate loan弹性利率贷款
flexible retirement age弹性退休年龄
flexible standard cost弹性标准成本
flexible trust弹性信托
flexible working hours弹性工时
flight of capital资本外流
flight of currency抛售货币
float浮存;浮动;发行
floater浮动利率国库券
floating asset流动资产
floating capital流动资金
floating charge流动留置权
floating exchange rate浮动汇率
floating interest rate浮动利率
floating liability流动负债
floating lien流动留置权
floating money浮动资金
floating mortgage流动抵押
floating rate浮动利率,浮动汇率
floating-rate bond浮动利率债券
floating-rate certificate of deposit浮动利率存款单
floating-rate note浮动利率国库券
floor股票交易所交易厅;底价
floor broker交易厅经纪人,交易所内经纪人
floor price最低限价
floppy disk软磁盘,软盘
flotation发行
flotation cost发行成本
flow assumption流转假设
flow chart流程图表
flow of cash现金流转,现金流量
flow of costs成本流转
flow statement流量报表
flow-through method全部流过法,当期记列法
fluctuating exchange rate波动汇率
fluctuating price contract变动价格合同
FMA Membership国际财务管理人员学会会员资格
FMA Publication国际财务管理人员学会出版物
FOB price船上交货价格,离岸价格
folio reference参见帐页
follow-up check追查核对
footing加总,合计
footing test加总抽查
footnote附注
for cash付现,付现交易
forced auction强制拍卖
forced insurance强制保险
forced liquidation强迫清算
forced sale迫卖,迫售
forced sale value迫卖价值
forced saving强迫储蓄
forecast预测
forecast budget预测,预算
forecasted statement预测报表
forecasting cash disbursement预计现金支出
forecasting cash receipt预计现金收入
forecasting earning per share预测每股收益
forecasting technique预测技术
forecasting technique预测技术
foreclosure取消抵押财产赎回权,没收抵押财产
foreign aid外援,国外援助
foreign banking外国银行业务
foreign bank supervision enhancement act加强监督国外银行法
foreign bill国外汇票
foreign bond国外债券
foreign branch国外分支机构
foreign collection国外托收
foreign corporation外国公司,外州公司
foreign corrupt practices act国外行贿法案
foreign credit insurance association国外信用保险协会
foreign currency外币
foreign currency account外币帐户
foreign currency accounting外币会计
foreign currency deposit外币存款
foreign currency futures外币期货
foreign currency option外币购买权,外币期权
foreign currency securities外币有价证券
foreign currency statement外币报表
foreign currency swaps外币互换,外币掉换
foreign currency transaction外币经济业务,外币业务
foreign currency translation外币折算
foreign currency translation risk外币折算风险
foreign direct investment国外直接投资
foreign exchange外汇,外币兑换,外币汇兑
foreign exchange accounting外汇会计
foreign exchange arbitrage外汇套利
foreign exchange broker外汇经纪人
foreign exchange contract外汇合同
foreign exchange dealer外汇经销商
foreign exchange gain or loss外汇兑换损益
foreign exchange market外汇市场
foreign exchange rate外汇汇率
foreign exchange reserve外汇储备
foreign exchange risk外汇风险
foreign exchange risk exposure外汇风险暴露
foreign exchange risk management外汇风险管理
foreign exchange risk sharing共同分担外汇风险
foreign exchange settlement结汇
foreign exchange transaction外汇经济业务,外汇业务
foreign income国外收益
foreign investment国外投资
foreign loan国外贷款
foreign market beta国外证券市场贝塔风险
foreign market value国外市场价值
foreign money order国外汇票
foreign operation国外业务
foreign payments国外付款
foreign risk国外风险
foreign sales corporation国外销售公司
foreign subsidiary国外子公司
foreign tax credit国外税收抵免
gross profit ratio毛利率
gain获利,收益
gain and loss损益
gain and loss account损益帐户
gain contingency或有收益,或有利得
gain on disposal of fixed assets变卖固定资产收益
gain on foreign exchange外汇收益
gain on inventory taking存货盘盈收益
gain on investment投资收益
game theory对策论,博弈论
GAO Fraud Net美国审计总署揭发舞弊网络
GAO Report美国审计总署审计报告
GAO’s value concept美国审计总署的价值观
GAO Yellow Book美国审计总署黄皮书
garbage in,garbage out无用输入,无用输出
garnished wage扣发工资
garnishee第三债务人
garnishment扣押,扣发
GASB Concepts Statements政府会计准则委员会会计概念公报
GASB Guiding Principles政府会计准则委员会指导原则
GASB Standard政府会计准则委员会准则
geared investment trust举债经营投资信托公司
gearing财务传动作用
gearing adjustment财务传动作用调整
gearing effect财务传动作用效应
gearing ratio财务传动率
general acceptance普通汇票
general accountant总会计师,总会计
general accounting普通会计
general accounts总帐
general agent总代理商
General Agreement on Tariff and Trade关税和贸易总协定
general and administrative expense一般管理费用
general arrangements to borrow 10国集团借款总安排
general assignment普通转让,一般转让
general audit普通审计
general auditor总审计师,总审计
general average共同海损
general average contribution共同海损分配
general balance sheet普通资产负债表
general budget总预算
general cash普通现金
general casher出纳主任,总出纳
general contractor总承包商
general counsel法律总顾问
general creditor普通债权人
general crossed check普通划线支票
general debt普通债务
general endorsement普通背书
general entry普通分录
general expense一般费用,总务费用
general fund普通基金
general insurance普通保险
general inventory财产目录,财产总目录
generalized audit software通用审计软件
general journal普通日记帐
general ledger总分类帐
general legacy普通遗嘱
general lien总括留置权
general accepted accounting principle公认会计原则
general accepted auditing standards公认审计准则
general manager总经理
general meeting of stockholders股东大会
general mortgage普通抵押
general mortgage bond普通抵押债券
general obligation bond普通信用担保债券
general overhead一般间接费用
general partner普通合伙人
general partnership普通合伙
general policy总括保险单
general price index一般物价指数
general price level accounting一般物价水平会计
general price level adjusted statement按一般物价水平调整的报表
general property tax普通财产税
general purchasing power accounting一般购买力会计
general purchasing power gain or loss一般购买力损益
general purpose financial statement通用财务报表,通用会计报表
general purpose language通用语言
general records普通帐薄
general reserve普通准备金
general standard for audit一般性审计准则
general tariff普通税则,一般税则
general term and conditions一般交易条件
gentlemen’s agreement君子协定
geographic segment地区分部
geographic segment地区分部
geographic wage differential地区工作差别
GFOA Membership政府财务官员协会会员资格
GFOA publication政府财务官员协会出版社
gift tax赠与税
gilt-edged bill金边证券,优质证券
Ginnie Mae政府全国抵押协会
giro银行自动直接转帐
giro system直接转帐制度
Gitman disk吉特曼磁盘
glamour stock热门股票
global accounting全球会计
global accounting standards全球会计准则
global alliance全球联盟
global auditing standards全球审计准则
global bond全球债券
global capital market全球资本市场
global custody全球证券投资保管业务
global depositary receipts全球证券存单
global economy全球经济
global fund全球基金
globalization全球化
global knowledge network全球知识互联网
global logistic network全球后勤网络
global marketing全球销售
global reserve全球储备
global village全球村
glossary of accounting会计词汇
glossary of budgetary and economics预算和经济词汇
glut产品充斥,供过于求
GNP Implicit Price Deflator国民生产总值物价折算指数
goal congruence目标一致性
goal programming目标规划
goal seeking目标寻求,目标搜索
go-go fund冒险投资基金
going concern连续经营的企业
going concern postulate连续经营假设
going concern review连续经营审查
going-concern value连续经营的价值
going price时价,现时价格
going private私售股份,少数私人持股
going public公开招股,股票公开上市
going rate现行费率
gold arbitrage黄金套利
gold bond黄金债券
gold bullion金块,金砖
gold card金卡
gold clause黄金条款,黄金结算条款
gold coin金币
golden handcuff黄金手链
golden handshake黄金握别,优厚解雇费
golden hello黄金问候,高额待遇
golden parachute黄金降落伞,优厚退职金
golden share黄金股份
gold futures黄金期货
gold market黄金市场
gold option黄金期权
gold proviso clause黄金保值条款
gold stock黄金股票
gone concern停止营业的公司
good accounting practice健全会计实物
good faith善意,诚意
goods商品,货物
goods and services商品和劳务
goods available for sale本期待销商品
goods in bond关栈保管货物
goods in process在产品
goods-in-process inventory在产品存货
goods in transit在途商品
goods on consignment寄售商品
goods on hand存货
goods received note收货单
goods returned note退货单
good title优良产权,有效产权
goodwill商誉
goodwill accounting商誉会计
go private私售股份,股份私人持有
go public公开招股,股票公开上市
government accounting政府会计
Government Accounting Service政府会计事务所
government accounting standard政府会计准则
governmental funds政府基金
government audit政府审计
government auditing standard政府审计准则
government auditor政府审计师
government bill政府短期债券
government bond政府公债
government borrowing政府借款
government corporation国营公司
government investment政府投资
government monopoly政府垄断
government national mortgage association政府全国抵押协会
government procurement policy政府采购政策
government securities政府证券
government subsidy政府补助金,政府补贴
GPL accounting一般物价水平会计
grace period宽限期
graduated payment mortgage累进还款抵押
graduated securities分级证券
graduated tax分级税,累进税
graduated wage累进工资
grant赠款,财产转让
grantee受助人,受让人
grant in aid财政补助金,财政补贴
grantor资助人,让与人
graph图表
graph evaluation and review technique图解评审法,图解网络技术
graphical method图表法,图解法
graphic software图表软件
gray market灰市,受操纵的市场
green accounting绿色会计
green audit绿色审计
greenback美钞
greenmail payments绿色函件付款,股份回收付款
gross总额
gross accounts receivable应收帐款总额
gross amount总金额
gross book value帐面价值总额
gross cash flow现金流量总额
gross cost of merchandise sold销货总成本
gross domestic product国内生产总值
gross earnings收益总额
gross income收益总额,毛收益;营业收入总额
gross interest利息总额
gross invoice price发货票总价
gross lease租赁收入总额,租赁毛收入
gross loss损失总额,毛损
gross margin毛利
gross margin rate毛利率
gross national disproduct国民废品总额
gross national product国民生产总值
gross pay工薪总额
gross price method总价法
gross profit毛利
gross profit analysis毛利分析
gross profit test毛利测试法,毛利抽查法
gross profit ratio毛利率法
gross profit method毛利法
gross revenue营业收入总额
gross sale销售收入总额
gross wage工资总额
gross working capital流动资金总额
gross yield毛利收益率
group accounts集团公司财务报表,集团公司会计报表
group bonus集团奖金
group company集团公司
group depreciation method分类折旧法
group financial statement集团公司财务报表,集团公司会计报表
group incentive system集体奖励制度
group insurance集体保险
group of eight8国集团
group of fifteen15国集团
group of seventy seven77国集团
group of ten 10国集团
growth options升值方式选择
growth rate成长率
growth stage增长阶段,成长阶段
growth stock迅速升值股票
guarantee受保人
guaranteed bill担保票据
guaranteed bond担保债券
guaranteed dividend担保股利
guaranteed letter of credit担保信用证
guaranteed loan担保贷款
guaranty担保,保证书
guaranty fund保证金
inventory turnover存货周转率
inventory turnover存货周转率
IAASB standard国际审计和信息安全准则委员会准则
IASB Standard国际会计准则委员会准则
iceberg company冰山类型公司
iceberg principle冰山原理
ideal standard cost理想标准成本
identifiable intangible asset可辨认无形资产
identification鉴别,辨认
identification method辨认法
identity恒等关系,恒等式
idle account呆滞帐户
idle capacity闲置生产能力
idle-capacity cost闲置生产能力成本
idle capacity ratio闲置生产能力比率
idle capital闲置资本,闲置资金
idle time cost停工时间成本
IFA advice online独立财务咨询师联网咨询
illegal activities违法行为
illegal contract违法合同
illegal dividend违法股利
illegal interest违法利息
illegal partnership违法合伙企业
illegal profit违法利润
illiquid assets非流动性资产
illiquid funds非流动资金
illiquidity非流动性
IMA Certification管理会计师协会颁发职称
IMA Ethical Standard管理会计师协会职业道德准则
immaterial asset无形资产
immediate annuity即期年金
immediate beneficiary直接受益人
immediate processing即时处理
immovable properly不动产
impact analysis效果分析,影响分析
impact statement影响报表
impairment of capital资本减损
impairment of credit信贷削减
impairment of value价值减损
imperfect competition不完善竞争
imperfect information不完善信息
imperfect market不完善竞争的市场
impersonal account非人名帐户
implicit cost隐含成本,内含成本
implicit debt隐含债务,内含债务
implicit interest隐含利息,内含利息
implicit price deflator物价折算指数
implicit tax隐含税收,内含税收
implied terms非明文条件,默认条件
implied trust非明文信托,默认信托
import进口
import agent进口代理商
import credit进口信贷
import declaration进口报关
import duty进口关税,进口税
import exchange进口外汇
import letter of credit进口信用证
import licence进口许可证
import price index进口价格指数
import quota进口限额,进口配额
import restriction进口限额
import substitution进口替代
import surtax进口附加税
import tender进口招标
impound查封,扣押
imprest fund定额备用金
imprest system定额备用金制度
improper accumulation不正当积累
improvement and extensions改造和扩充投资
imputation估算
imputed cost应计成本,推算成本
imputed income应计收益,推算收入
imputed interest应计利息,推算利息
imputed value应计价值,推算价值
inactive account呆滞帐户
inactive money呆滞资金
inactive stock呆滞库存
inadequacy不适用
inadequate disclosure不承保资产
inalienable不能转让的
in arrears拖欠
in balance平衡
in black空白的
in bond保税
in bond price保税价格
in cash使用现金
incentive reductions鼓励性减税
incentive stock option奖励性购股权
incentive wage system奖励工资制度
in-charge accountant主管会计师
incidence of taxation税收负担,税收归宿
incidental expense临时性费用,偶生费用
income收益收入,所得
income account收益帐户,损益帐户
income after tax税后收益
income and expenditure statement收入和支出表
income and expense summary account收入和费用汇总帐户
income audit收益审计
income before interest and tax支付利息和税款前收益
income beneficiary收益受益人
income bond收益债券
income concept收益概念
income debenture收益债券
income deduction收益扣减项目
income differential收入差距
income distribution收益分配,收入分配
income earned已获收益,已获所得
income from continuing operations连续经营部门收益
income from discontinued operations停业部门收益
income in kind实物收入
income maintenance policy收入维持政策
income measurement收益计量
income per share每股收益
income property收益财产
income quality收益质量
income realization收益的实现
income sheet损益表
income smoothing收益平均,收益修匀
income statement收益表,损益表
income statement account损益表帐户
income statement analysis损益表分析
income statement audit损益表审计
income stock收益股票
income stream收益流
income summary收益汇总帐户
income tax所得税
income tax accounting所得税会计
income tax allocation所得税分摊
income tax allowance所得税减免
income tax credit所得税额减免,所得税税额抵免
income tax deduction所得税应税收益减免额
income tax expense所得税费用
income tax indexation所得税指数化
income tax law所得税法
income tax leverge所得税杠杆作用
income tax payable应付所得税
income tax rate所得税率
income yield利息收益率
incompatible functions不相容的职能
incomplete bill不完整票据
incomplete records不完整会计记录
incomplete transaction不完全经济业务
inconvertibility不可兑换性
inconvertible currency非自由兑换的货币
inconvertible security非自由兑换证券
incorporated已注册,已注册公司
incorporation登记,注册
incorporator公司创办人
incorporeal property无形资产
increasing cost递增成本
increasing income递增收益
incremental analysis增量分析法
incremental budgeting增量预算
incremental cost增量成本
incremental revenue增量收入
increment tax财产增值税
incumbrance保留支出数
incurred loss已发生损失
indebtedness欠债
in default违约
indemnity赔偿,赔偿金;担保
indenture契约
independence独立性,超然独立性
independent accountant独立会计师
independent audit独立审计
independent auditor独立审计师
independent contractor独立订约人
independent director独立董事
independent financial adviser独立财务咨询师
independent money manger独立资金经理
independent projects独立投资项目
independent variable自变量
index指数,索引
index access索引存取
indexation按物价指数调整,物价指数变化
indexed bond物价指数化债券
indexed pension物价指数化退休金
indexed tax物价指数化税收
index fund指数基金
index futures指数期货
index method指数法
index number指数
index number trend series指数趋势数列
index of average earnings平均收入指数
index of cost of living生活费用指数
index option指数期权
indicator经济指标
indifference analysis无差异分析法
indifference curve无差异曲线
indifference theory无差异股利理论
indirect arbitrage间接套汇,间接套利
indirect benefit间接效益
indirect business间接效益
indirect cost间接成本
indirect damage间接损害
indirect department间接部门
indirect evidence间接证据
indirect exchange间接汇兑
indirect expense间接费用
indirect financing间接筹资
indirect investment间接投资
indirect labor间接人工
indirect labor cost间接人工成本
indirect liability间接负债;间接责任
indirect loss间接损失
indirect material间接材料
indirect rate间接汇率
indirect tax间接税
individual depreciation method个别折旧法
individual incentive system个人奖励制度
individual income个人收益,个人所得
individual investment个人投资
individual investors个人投资者
individual proprietorship独资企业
individual retirement account个人退休金帐户
individual saving account个人储蓄帐户
in dollar terms按美元计算,按金额计算
indorsee受让人,接受背书人
indorsement背书
inductive method accounting theory归纳法会计理论
in due course按规定日期,按正当程序
industrial accident insurance工业事故保险
industrial accident reserve工业事故准备金
industrial bond工业债券
industrial development bond工业发展公债
industrial espionage工业间谍活动
industrial insurance工业保险
industrialization工业化
industrialization countries工业化国家
industrial project工业项目,工业工程项目
industrial property工业产权
industrials工业股票
industrials average工业股票平均价格指数
industry ratio行业比率
industry standard行业标准
inefficient capital market无效能资本市场
ineligible bill不合格票据
inescapable cost不可避免成本
infirmity不完整,不健全
inflated budget虚增预算
inflated cost虚增成本,虚列成本
inflated income虚增收益,虚列收益
inflation通货膨胀
inflation accounting通货膨胀会计
inflation calculator通货膨胀计算器
inflationary factor通货膨胀因素
inflationary hedge通货膨胀套期保值
inflationary spiral通货膨胀螺旋,螺旋式通货膨胀
inflationary rate通货膨胀率
inflation risk通货膨胀风险
inflation risk premium通货膨胀风险溢酬
informal record非正式记录
information信息,情报
information benefit信息效益
information cost信息成本
information disclosure信息披露
information economics信息经济学
information free信息自由
information industry信息产业
information intermediaries信息代理商
information management信息管理
information overload信息负担过重
information processing信息处理
information requirement信息需要量
information resources management association信息资源管理协会
information retrieval信息检索
information revolution信息革命
information risk信息风险
information science信息科学
information security信息安全
information society信息社会
information storage信息存储
information superhighway信息高速公路
information system信息系统
information system auditing信息系统审计
information system association信息系统协会
information technology信息技术
information technology alliance信息技术联盟
information technology budget信息技术预算
information theory信息理论
information transfer信息传输
infrastructure基础设施
infringement of right侵犯权益
inhabitant tax居民所得税
inheritance tax遗产继承税
initial allowance创办减免
initial audit初次审计
initial capital创办资本
initial cost创办成本
initial investment期初投资
initial payment首期付款
initial public offering首次公开招股,股票首次发行
injury benefit工伤赔偿金
in kind以物代物
inland bill国内汇票
inland revenue国内税收
in lien替代物
innovation革新
in personam对人
input输入,投入
input cost投入成本
input data输入数据
input device输入设备
input orientation投入导向,侧重投入
input-output analysis投入产出分析
input-output statement投入产出报表
input tax投入税
input value投入价值
inquiry查询,询价
inquiry agency征信所,信用调查机构
inquiry list询价单
in rem从量,对物
in rem rax从量税
inscriptive stock无实体公债,记帐式公债
inside director内部董事
insider dealing知内情者交易,内幕交易
insider information内部信息
insider loans内部贷款
insider trading知内情者交易,内幕交易
insolvency无力偿付,无偿债能力
insolvency practitioner破产执行人
insolvency practitioner association破产执行人协会
insolvent无偿债能力债务人
inspection稽核,检查
inspection certificate检验证明
inspection of accounts帐目检查
inspection of documents凭证检查,凭证验证
inspector稽核员,检查员
inspector general总检查长
inspector general act总检查长法
instability index of earnings收益不稳定指数
installation cost安装成本
installment分期付款
installment account分期付款赊销帐户
installment accounts receivable应收分期帐款
installment bond分期偿还债券
installment contract分期付款合同
installment loan分期偿还贷款
installment credit分期付款信贷
installment method of revenue recognition分期付款法确认营业收入
installment sale分期付款销售
installment sale insurance分期付款销售保险
instant即期的,本月的
institute of chartered secretaries and administrators特许秘书和行政管理人员协会
institutional accounting社会机构会计
institutional investors机构投资人,社会机构投资人
instruction指令
instrument文件,凭证;金融票据
insufficient funds存款不足
insurable interest可保险权益
insurable risk可承保风险
insurance保险
insurance broker保险经纪人
insurance company保险公司
insurance compensation保险赔偿金
insurance coverage投保范围,投保金额
insurance fund保险基金
insurance management保险管理
insurance policy保险单
insurance pool保险联营
insurance premium保险费
insurance underwrite承保商,保险商
insured被保险人,投保人
insurer保险商,承保商
intangible asset无形资产
intangible benefit无形效益
intangible cost无形成本
intangible expense无形费用
intangible fixed asset无形固定资产
intangible property无形资产
intangible value无形价值
integer programming整数规划
integrated accounts综合帐薄
integrated information system综合信息系统
integrated software综合软件
integrated test facility综合抽查设备
integration企业联合,企业合并;一体化
intel英特尔公司
intellectual capital智力资本
intellectual economy知识经济
intellectual property知识产权
intelligent agent职能代理软件
intelligent computer智能电子计算机
intelligent enterprise智能企业
intelligent terminal职能终端机
intended investment既定目的投资
intensive capital密集资本
intensive distribution密集推销
intensive labor密集人工
intensive margin密集边际
interactive data processing人机交互方式数据处理
interactive financial planning system人机交互方式财务计划系统
interbank market银行同业拆放贷款市场
inter-bank offered rate银行同业拆放利率
intercompany account公司间往来帐户
intercompany comparison公司间比较
intercompany elimination公司间抵消
intercompany income公司间收益
intercompany stockholding公司间控股
intercompany transaction公司间业务往来
interdepartment income部门间收益
interest利息,权益,股权
interest arbitrage套息
interest bearing investment附息投资项目
interest bearing note附息票据
interest cost利息成本
interest coupons息券,息票
interest coverage ratio偿付利息能力比率
interest officer有权益关系的高级职员
interest expense利息费用
interest formulas利息公式
interest group利益集团
interest imputed应付利息
interest income利息收益
interest on overdraft透支利息
interest payable应付利息
interest per annum年息
interest per diem日息
interest period利息期
interest per mensem月息
interest rate利息率,利率
interest-rate futures利率期货
interest-rate option利率期权
interest rate policy利率政策
interest rate risk利率风险
interest rate structure利率结构
interest rate swap利率掉期
interest receivable应收利息
interest sensitive industry利息敏感产业
interest table利息表,利率表
interest tax利息税
interest yield利息收益率
interference专利权诉讼
interface链接部件,接口
interfund account基金往来帐户
interfund transfer基金转发
interim audit期中审计
interim dividend期中股利
interim financial statement期中财务报表
interim financing期中筹款
interim receiver临时破产接管人
intermediary中间商
intermediary trade中介贸易,转口贸易
intermediate product中间产品,半成品
intermediate rate中间汇率
intermediation金融机构中介费用
internal accounting内部会计
internal accounting control内部会计控制
internal administrative control内部行政管理控制
internal analysis内部分析
internal audit内部审计
internal audit department内部审计部门
internal auditing standards内部审计准则
internal auditor内部审计师
internal check内部牵制,内部稽核
internal check system内部牵制制度,内部稽核制度
internal control内部控制
internal control questionnaire内部控制调查表
internal control risk内部控制风险
internal control system内部控制制度
internal cost内部成本
internal documents内部凭证
internal effect内部效应
internal financing内部筹资
internal growth内部成长
internal rate of return内部收益率,内含收益率
internal rate of return method内含收益率法
internal reporting内部报告,内部报表
internal revenue国内税收
internal revenue code国内税收法规
internal revenue service国内税务署
internal service fund内部服务基金
internal storage内存储器
internal transaction内部经济业务,内部业务
internal transfer price内部划拨价格
international accountant国际会计师
international accounting国际会计,国际会计学
international accounting associations国际性会计协会
international accounting model国际会计模式
international accounting network国际会计互联网
international accounting standards国际会计准则
international accounting standards board国际会计准则委员会
international association of bookkeepers国际薄记师协会
international auditing standards国际审计准则
international bank for reconstruction and development国际复兴开发银行
international bidding国际招标
international business combination国际性企业合并
international capital market国际资本市场
international cash management国际现金管理
international chamber of commerce国际商会
international consortium of bank国际财团,国际银团
international contractor国际合同商
international corporation跨国公司
international CPA firms国际性会计师事务所
international currency国际货币
international database国际数据库
international debt rating国际债务信用评定
international depositary receipts国际证券存单
international development association国际开发协会
international development bank国际性开发银行
international diversification国际分散经营,国际分散风险
international double taxation国际重复征税
international finance国际财务,国际金融
international finance association国际性财务协会
international finance corporation国际金融公司
international finance subsidiary国际金融子公司
international financial reporting standards国际财务报告准则
international fiscal association国际财政学会
international foram on accountancy development会计发展国际论坛
international group of accounting firms会计师事务所国际集团
international information management association国际信息管理协会
international interest arbitrage国际套利
international investment国际投资
internationalist国际主义者期刊
internationalization国际化
internationalization of accounting国际会计化
international joint venture国际联营,国际合资经营
international lease国际租赁
international loan国际贷款
international management information system国际企业管理信息系统
international monetary fund国际货币基金组织
international monetary market国际金融市场
international money management国际货币管理
international money order国际汇票
international organization for securities commissions证券交易管理委员会国际组织
international payments system国际支付制度
international rules for the interpretation of trade terms国际贸易术语解释通则
international securities国际证券
international product cycle国际产品寿命周期
international settlement国际结算
international stock exchange国际股票交易所
international tax国际税收
international tax and public finance国际税收和公共财政
international tax program国际税收计划
international trade国际贸易
international trade association国际贸易协会
international trade commission国际贸易委员会
international transaction国际经济业务,国际业务
international transfer price国际划拨价格
international union国际工会
internet国际互联网,因特网
internet互联网
internet banking互联网银行业务,网上银行业务
internet computer为了计算机
internet economy网络经济
internet fraud网络欺诈
internet phone网络电话
internet protocal国际互联网通信协议
internet protocol address互联网通信协议地址
internet security国际互联网安全,网络安全
internet service provider互联网服务提供商
internet society国际互联网协会
internetwork互联网
interoperability兼容性
interperiod allocation account跨期分配帐户
interperiod income tax allocation所得税跨期分摊
interpolation内推法
interpretation说明解释
intertransfer budget item预算项目的流用
in the black盈余
in the red亏损
intracompany comparison公司内部比较
intracompany document公司内部凭证
intracompany transger price公司内部划拨价格
intranet互联网
in transit在途
intraperiod tax allocation所得税期内分摊
intrinsic value内涵价值
introduction挂牌发行
introduction of foreign investment引进外资
introduction of technology引进技术
intromission挪用款项
intrust委托,信托
invalidity无效,失效
inventoriable cost可盘存产品成本
inventory存货,盘存,资产目录,资产清册
inventory accounting存货会计
inventory adjustment存货调整
inventory audit存货审计
inventory buffer缓冲存货
inventory card存货卡片
inventory control存货控制
inventory cost存货成本
inventory decision model存货决策模型
inventory equation存货方程式,盘存公式
inventory financing存货筹资
inventory flow assumption存货流转假设
inventory layer存货层次
inventory ledger存货分类帐
inventory to net-working-capital ratio存货对流动资金净额的比率
inventory observation盘存观察
inventory risk存货风险
inventory-sales ratio存货对销售额的比率
inventory sheet盘存表,存货盘点表
inventory short and over存货盘盈与盘亏
inventory system盘存制度
inventory taking存货盘存
inventory turnover存货周转率,存货周庄次数
inventory valuation存货计价
inventory valuation adjustment存货计价调整
inventory variation存货变动
inverted market逆转市场
inverted yield curve倒转收益率
invested capital已投股本,已投资本
investing institution投资机构
investment投资
investment adviser投资咨询师
investment advisory account投资咨询帐户
investment allowance投资减免
investment analysis投资分析
investment appraisal投资评价
investment bank投资银行
investment banker投资银行,投资银行家
investment banking投资银行业务
investment bill票据投资
investment center投资中心
investment club投资俱乐部
investment company投资公司
investment consulting firm投资咨询事务所
investment counselor投资咨询师
investment decision投资决策
investment environment投资环境
investment fraud投资欺诈
investment grade投资登记
investment guarantee投资保证
investment income投资收益
investment loss投资损失
investment management投资管理
investment manager投资经理
investment managers regulatory organization投资经理人员自律组织
investment multiplier投资乘数
investment objective投资目标
investment ombudsman投资服务巡视员
investment portfolio投资组合
investment project投资项目
investment property不动产投资
investment software投资软件
investment strategy投资战略
investment tax credit投资税额抵免
investment trust投资信托,投资信托公司
investment turnover投资周转率
investor投资人
investor guide投资者指导网站
invisible asset无形资产
invisible balance无形国际收支差额
invisible income无形收益
invisible trade无形贸易
invoice发货票
invoice cost发货票原价
invoice discounting发货票贴现
invoice price发货票价格
invoice register发货票登记薄
involuntary alienation强制性转让
involuntary bankruptcy强制性破产
involuntary lien强制性留置权
involuntary unemployment强制性失业
IOU欠条,借据
IP address国际互联网地址
iphone网络电话
irredeemable bond不可兑现债券
irredeemable currency不可兑换货币
irregularities不符常规,不正当帐务处理
irregular tax杂税
irrelevance theory of dividend股利无关理论
irrelevant cost不相关成本
irresistible force不可抗力
irrevocable beneficiary不可变更的收益人
irrevocable letter of credit不可撤销证
irrevocable trust不可撤销信托
irr method内含收益率发
irs audit国内税务署审计
irs criminal investigation国内税务署犯罪调查
irs enrolled agent国内税务署注册税务代理人
irs onlineflling国内税务署联网纳税申报表
ISACA standard信息系统审计和控制协会审计准则
IS audit信息系统审计
issue发行,发料
issue by tender投标发行
issued capital stock已发行股份
issue price发行价格
issuing bank信用证开证银行
issuing house代办证券发行银行
is world net信息系统世界互联网
ITA membership信息技术联盟会员资格
ITA web side信息技术联盟网站
item-by-item method逐项比较发
itemize分项列举
it governance institute信息技术管理学会
IT know-how先进信息技术
jargon网络行话,网络俚语
Jason clause杰森条款
java language爪哇程序语言
J-curve J形曲线
jerque note海关检验证
JIT inventory system适时存货控制
job工作,作业
job batch成批作业
jobber股票经销商
jobbery营私舞弊
job order订单
job-order costing订单成本计算法
job ticket工作通知单
John Wiley Sons,inc约翰,威力图书公司
joint account联合帐户,联名帐户
joint adventure联营,合作经营
joint AICPA Literature Award美国注册公共会计师协会与美国会计学会联合颁发会计著作奖金
joint-and-several liability共同和个别责任,连带和个别责任
joint annuity共同年金
joint audit联合审计
joint bid联合投标
joint bond联合债券
joint capital联合资本
joint cost联合成本,联产品成本
joint decision making联合决策
joint disciplinary scheme联合整训计划
joint endorsement共同背书
joint liablity连带责任
joint loan联合贷款
joint ownership共同所有权
joint product联产品
Joint Project联合计划
joint return共同税单
joint-stock company合股公司
joint tenant财产共同所有人
joint venture联营,合资经营
journal日记帐
journal entry日记帐分录
journal voucher记帐凭单,分录传票
judgment判断,判决
judgment creditor判定债权人
judgment debtor判定债务人
judgment lien判定留置权
judgment payable判定应付款项
judgment sampling判断抽样法
judicial foreclosure法院判决没收抵押品
judicial sale法院判决销售
junior accountant初级会计师,助理会计师
junior board of directors低级董事会
junior bond非优先债券
junior mortgage非优先抵押
junior stock非优先股票
junk废旧存货,废旧资料
junk bond低级债券
junket公费旅游
jurisdiction of boundary地域管辖权
jurisdiction of inhabitant居民管辖权
juristic person法人
just-in-time inventory system适时存货制度
just price公正价格,公平价格
just wage公平工资
Keogh plan基奥退休金计划
kerb market场外债券市场
key board键盘
key business ratios关键行业比率
key currency(关键货币,关键通货)
key executive option重要高级管理人员购股权
key executive insurance重要高级管理人员保险
Keynes effect凯恩斯效应
Keynesian economics凯恩斯经济学
Keynesian fiscal policy凯恩斯财政政策
key word关键词语
kickback回扣
kind实物
kite-flying开空头支票,开空头票据
kiting stock空头股票
kitty共同资金,集合资金
knocked down拍板成交
know-how先进技术,技术诀窍
know-how license先进技术许可证,技术诀窍许可证
knowledge知识,学识
knowledge intensive知识密集
knowledge base知识数据库
knowledge center知识中心信息库
knowledge management知识管理
knowledge network知识互联网
knowledge worker知识工人
KPMG international毕马威会计师事务所
liquidity ratio流动性比率
labeled price标价
labor工人
labor budget人工预算
labor cost人工成本
labor cost audit人工成本审计
labor efficiency劳动效率,人工效率
labor efficiency variance人工效率差异
labor hour工时
labor hour method人工小时法
labor hour rate人工小时率
labor income劳动收入,劳动收益
labor in process在制人工
labor intensive人工密集
labor rate variance人工工资率差异
labor standard人工定额,人工标准
labor time variance人工工时差异
labor turnover工人流转率
labor variance人工差异
lag滞后,时差
lagged relationship滞后关系
lagging indicator滞后指标
laity外行人
lame duck无力偿债者,投机失败者;无活力企业,无力经营企业
land土地,地产
land and building土地和建筑物,房地产
land bank土地银行
land contract土地契约,土地合同
land development土地开发
landed price抵岸价格
land improvement土地改良投资
landing charge卸货费
land intensive土地密集
land occupancy charge土地使用费
landowner’s royalty土地开采使用费
land tax土地税
land trust土地信托
land value increment tax地价增值税
lapping截留现金,挪用现金
lapse失效
lapsed funds失效资金
lapsed option失效期权
lapsed policy失效保单
lapsing schedule逐期摊销明细表
laptop computer膝上式电子计算机
laser printer激光打印机
last-in,first-out method后进先出法
last-in ,still-here method后进未出法
last invoice price最近进价法
last trading day最后交易日
late payment charge延期付款罚金,滞纳金
latency time等待时间
late presentation延迟交单
laundered money隐蔽非法资金
law法律,法规;法则,规律
law day法定还款日期
lawful reserve法定准备金
law of comparative advantage比较利益规律
law of diminishing benefit效益递减规律
law of diminishing return收益递减规律
law of increasing cost成本递增规律
law of supply and demand供求规律
lawsuit诉讼
lay days装卸期限
lay off pay临时解雇工资
lead bank主办银团,首席银行
leader pricing领导价格
leading and lagging提前或拖延支付货款
leading case主要判例
leading company领导公司
leading indicator超前经济指标
leading industry领导工业,领导产业
leading market领导市场
lead insurance company首席保险公司
lead manager首席经理人
lead relationship超前关系
lead time订货间隔期,订货提前期
learning curve effects学习曲线效应
lease租赁
lease accounting租赁会计
leaseback返回租赁
lease contract租赁合同
lease expense租赁费
lease finance company租赁金融公司
lease financing租赁筹资
lease guarantee program租赁保证计划
leasehold租赁权,租赁资产
leasehold mortgage租赁资产抵押
leasehold property租赁财产
lease-option agreement优先购买权租赁
lease-or-buy decision租买选择决策
leasing company租赁公司
leasing industry租赁产业
least and latest rule最少最迟规则
least cost decision最低成本决策
least cost routing最小成本路径法
least square method最小平方法
ledger分类帐
ledger account分类帐帐户
ledger analysis分类帐分析
ledger control分类帐控制
ledger journal分类日记帐
legacy遗产,遗嘱
legal accounting法规会计
legal action法律诉讼
legal appropriation法定拨款
legal asset法定资产
legal assignment法定转让
legal budget法定预算
legal capital法定资本,法定股本
legal charge法定留置权
legal entity法定个体
legal estate合法财产
legal fee法律费,诉讼费
legal interest法定权益,法定利息
legal investment法定投资
legalism法规主义
legal liability法定负责,法律责任
legal liquidation法定清算
legal list法定证券清单
legal monopoly法定垄断
legal mortgage法定抵押
legal obligation法定债务
legal opinion法律意见书,律师意见书
legal person法人÷
legal personality法人资格
legal regulations法律规章
legal representative法定代理人
legal reserve法定准备金,法定公积金
legal security法定证券
Fiat Money法定货币,法币
legal valuation法定估价
legal value法定价值
legatee遗产受赠人
legislation立法,法规
legitimacy合法性
legitimate operation合法经营
legitimate interest合法权益
lender贷出人,贷款人
lender of last resort最后贷款人
lending ceilings贷款最高限额
lending institution贷款机构
lending rate贷款利率
lending ratio贷款比率
less developed country不发达国际
lessee承租人
lessor出租人
letter of acceptance接受投标信函
letter of administration遗产管理委任证书
letter of advice通知所书
letter of allotment股份分配通知书
letter of application认股申请书
letter of attorney授权委托书
letter of comfort安慰信函,非正式保证信函
letter of confirmation确认信函,询证信函
letter of credit信用证
letter of engagement约定信函,聘函
letter of guarantee信用保证信函,保函
letter of hypothecation质押证书,抵押证书
letter of intent意向书
letter of licence延期索债函
letter of lien留置权证书
letter of patent专利证书
letter of recommendation改进管理建议信函
letter of regret抱歉信函,为分配股份信函
L-way信息高速公路
masstricht treaty马斯特里特条约
machine-hour method机器小时法
machine-hour rate机器小时率
machine language机器语言
machine redable medium机器可读媒体
machinery and equipment机器和设备
machinery insurance机器保险
macro-accounting宏观会计
macro-analysis宏观分析
macro-distribution宏观分配
macro-cost宏观成本
macro-economic policy宏观经济政策
macro-economic宏观经济学
macro-political risk宏观政治风险
macro-public finance宏观财政
macro-benefit宏观效益
magnetic card磁卡
magnetic core磁芯
magnetic disk磁盘
magnetic ink character recognition磁墨水识别
magnetic strip磁条
mail box信箱
mail reader信函阅读软件
mail remittance汇款,信汇
mail remittance rate信汇汇率
main account主要帐户
main books主要帐薄
main budget总预算
main currency主要货币
minframe主机,大型计算机
main investment market主要投资市场
main memory主存储器
main product主要产品
maintenance and repair维修和修理费
maintenance expense维修费
maintenance grant支持性补助金
maintenance lease维修性租赁
maintenance management维修管理
maintenance of operating capacity营业能力维护
major company主要公司
major industry主要产业
majority interest多数股权,多数权益
majority-owned subsidiary被拥有多数股权的子公司
majority stockholders多数股权股东
major repair大修理
make-or-buy decision自制或外购决策
marker出票人,制造商
make-ready time生产准备时间
make-to-order为订货生产
make-to-stock为存货生产
make-up depreciation增补折旧费,补差折旧费
make-up pay增补工资,补差工资
making-up price追补结算价格
maladminister经营管理不善
mala fide不诚实,不忠实
malfeasance越权,失职
malfunction故障
malicious damage恶意破坏损失
malpractice insurance职业过失保险
managed account管理帐户
managed account industry管理帐户产业
managed cost管理成本
managed currency管制货币
managed economy管制经济
managed fixed cost管理固定成本
managed floating exchange rate管制浮动汇率
managed fund管理基金
managed price管制价格
management管理,企业管理;管理人员,企业管理人员
management accountant管理会计
management accounting管理会计
management advisory services管理咨询服务
management audit管理审计
management buy-out企业管理人员收购股权
management by crisis应急管理
management by exception例外管理
management by objectives目标管理
management company管理公司
management consultant企业管理咨询师,企业管理顾问
management consulting firm企业管理咨询事务所
management contract管理合同
management control管理控制
management fee管理费
management fraud管理人员舞弊,管理人员欺诈
management game管理对策
management information system管理信息系统
management investment company管理投资公司
management override管理人员越权,管理人员滥用职权
management participation参与管理
management performance管理业绩
management ratio管理比率,管理人员比率
management representation企业管理人员情况说明信函
management’s discussion and analysis of earnings企业管理人员对收益的阐述和分析
management share管理人员股份
management’s illegal act企业管理人员违法行为
management’s reports管理人员对年度财务报告进行内部控制的报告
management technology企业管理技术
management trust管理信托
manager经理
managerial accountant管理会计师
managerial accounting管理会计
managerial cost accounting管理成本会计,管理成本会计学
managerial decision管理决策
managerial decision model管理决策模型
managerial finance管理财务
managerial philosophy管理哲学
managerial revolution管理革命
managerial sohool管理学派财务理论
managerial school管理学派财务理论
manager’s share经理人员股份
managing agent管理代理人
managing director常务董事
managing partner管理受托人
mandate委托,委托书
mandatory arbitration强制仲裁
manifest载货清单,货单
manipulation of accounts窜改会计帐目
manipulation of market操纵市场
manufactory制造厂,工厂
manufacturer厂商,制造商
manufacturer’s export agent制造商出口代理人
manufacturer’s invoice厂商发货票
manufacturing account生产帐户,制造帐户,生产报表,制造报表
manufacturing consighment委托加工,寄托加工
manufacturing cost制造成本
manufacturing expense制造费用
manufacturing overhead制造间接费用
manufacturing overhead rate制造间接费用分配率
manufacturing statement生产报表,制造成本表
margin毛利,毛利率;保证金
margin account保证金帐户
marginal analysis边际分析
marginal business边际营业
marginal buyer边际买主
marginal cost边际成本
marginal cost-benefit analysis边际成本效益分析
marginal costing边际成本计算法
marginal cost of capital边际资本成本
marginal cost pricing边际成本计价法
marginal efficiency of capital资本的边际效率
marginal income边际收益
marginal income ratio边际收益率
marginal profit边际利润
marginal revenue边际收入
marginal revenue equals marginal cost边际收入等于边际成本
marginal social cost边际社会成本
marginal tax rate边际税率
marginal utility边际效用
marginal value边际价值
marginal of safety营业安全幅度
margin of solvency清偿能力限度
marine bill of lading海运提货单
marine insurance海运保险
marine losses海损
marine premium海运保险费
maritime law海商法
markdown减价,减记
marked check保付支票
market price表明价格
market市场,证券交易所,商品交易所,行情
marketability适销性,变现性
marketable securities适销证券,有价证券
marketable securities adjustment有价证券调整
marketable securities management有价证券管理
market analysis市场分析
market-based price市价基础价格
market capitalization市价资本总额
market concentration市场集中化
market development市场开发
market disruption市场瓦解
market economy市场经济
market factor市场要素
marketing推销,营销;市场学,市场营销学
marketing audit销售审计
marketing budget销售预算
marketing cost销售成本
marketing cost analysis销售成本分析
marketing decision推销决策,营销决策
Marketing Encyclopedia System市场营销百科全书信息系统
marketing expense销售费用
marketing orientation销售导向
market mechanism市场机能,市场调节机制
market-out clause停止销售条款
market-penetration pricing市场渗透定价法
market potential市场潜力
market power市场支配力
market price市场价格,市价;交易所牌价
market rate of exchange市场汇率
market rate of interest市场利率
market rate of return市场风险收益率
market research市场研究
market risk市场风险,证券市场风险
market-risk premium市场风险溢酬
market saturation市场饱和度
market share市场份额,市场占有率
market-skimming pricing市场刮脂定价法
market test市场测试
market timing产品推销时间安排
market value市场价值
market value method市场价值法,市价法
market value weights市场价值加权法,市价加权法
markon成本加成,批零差价
markon percentage成本加成率
markov analysis马尔可夫分析法
markup加价;成本加成
markup cancellation加价取消
marshalling of assets资产清偿序列
mass marketing大规模销售
mass production大规模生产
master budget主预算,总预算
master card万事达信用卡
master contract主合同,总合同
master file主文件,主档案
master of business administration工商管理硕士
master policy总保险单
matching concept配合概念,配比概念
matching credit对等税收减免,对等税收抵免
matching expense with revenue费用与收入配比
matching funds对等资金
matching principle配比原则,配合原则
material材料,原材料;重要的
material alterations重要变更
material breach重大违约
material budget材料预算
material control材料控制
material cost材料成本
material cost variance材料成本差异
material in process在制材料
material inventory材料存货
materiality principle重要性原则
material management材料管理
material price variance材料价格差异
material quantity variance材料用量差异
material requirement planning材料需用量计划
material requisition领料单
material subsidiary ledger材料辅助分类帐
material turnover材料周转率
mathematical model数学模型
mathematical programming数学规划
matrix矩阵
matrix allocation method矩阵分摊法
matured bill到期票据
matured liability到期负债
mature economy成熟经济
mature multinational company成熟跨国公司
maturity期限
maturity basis到期基准
maturity date到期日
maturity risk premium到期日风险溢酬
maturity stage成熟阶段
maturity value到期值
maturity yield到期日收益率
maximax criterion最大最大规则
maximization of earnings per share每股收益最大化
maximization of profit利润最大化
maximization of wealth财富最大化
maximum price最高价格
maximum tax最高税额,最高税率
MBA Student Attitudes About Business and Society工商管理硕士学生对企业和社会的态度
Mcfarlane Report麦克法兰报告
mean price中间价
means收入,财产;工具,手段
means-ends analysis手段和目的分析
means of disclosure财务状况披露工具
means of payment支付手段
measurement计量
measurement of income收益计量
measurement theory计量理论,计量论
measurement of central tendency集中趋势的计量
measurement of deviation偏差的计量
measurement of value价值尺度
media媒介,媒体
mediation调解
mediator调解人
medical expense deduction医疗费用扣减
medicare老年医疗保险计划
medium-sized company中型公司
medium of payment支付媒介
medium-term liability中期负债
meeting of creditors债权人会议
meeting of stockholders股东大会
melon额外股利,意外之财
member会员,股东
member bank会员银行
member firm会员事务所
membership fee会员会费
members’ voluntary liquidation股东自愿清偿
memorandum account备忘帐户,备查帐户
memorandum book备忘薄,备查薄
memorandum entry备忘分录
memorandum of association公司章程
memorandum of deposit抵押品备忘录,抵押品存放单据
memory存储器
menu software菜单式软件
mercantile accounting商业会计
mercantile credit商业信用
mercantile credit agency商业信用调查机构
mercantile custom商业惯例
mercantile paper商业票据
merchandise商品
merchandise account商品帐户
merchandise cost商品成本
merchandise inventory商品存货
merchandise mark商标
merchandiser商人,商号
merchandise turnover商品周转率
merchandising商品推销
merchandising business商业企业
merchantability适销性
merchant’s rule商界计息办法
merchant wholesaler批发商
merger吸收合并,兼并
merger accounting兼并会计
merger arbitrage兼并套利
merit bonus奖金
merit pay功绩工资
message电子通信,电信
message processing program电信处理程序
metallic currency金属货币,硬币
Metcalf report梅特卡夫报告
methodology of accounting会计方法论
methodology of finance财务方法论
micro-accounting微观会计
micro-benefit微观效益
micro-computer微型电子计算机
micro-copy微缩本
micro-cost微观成本
micro-economics微观经济学
microfilm system萎缩胶卷系统
micro-political risk微观政治风险
micro-processor微处理机
Microsoft Corporation微软公司
Microsoft Office system微软办公室软件系统
Microsoft Windows微软视窗
middleman中间商
middle market price中间价
middle rate中间汇率
migratory corporation外籍公司
milestone重大事件,里程碑
milestone budget里程碑预算
millionaire百万富翁,巨富
mine矿场,矿山
mine construction and equipment矿道和设备
mineral lease矿上租赁
mineral right采矿权
minicomputer小型电子计算机
minimization of cost成本最低化
minimization of loss损失最小化
minimum cash balance最低现金余额
minimum charge最低费用
minimum disclosure requirement最低披露要求
minimum economic size最小经济规模
minimum lease payment最低租赁费用
minimum legal capital最低法定资本
minimum price最低价格
minimum required rate of return最低期望收益率
minimum standard of living最低生活水平
minimum stock最低存货
minimum subscription最低股本认购额
minimum tax最低税额
minimum wage最低工资
minority control少数控股权制
minority interest少数股权
minority protection少数股权保护
minority stockholders少数控股权股东
minutes会议计录
misapplication of resources资源的滥用
misappropriation挪用,盗用
miscalculation误算
miscellaneous account杂项帐户
miscellaneous expense杂项费用
miscellaneous revenue杂项收入
miscount计数错误
misdate误填日期
misdeclaration虚假申报税单
misery index悲惨指数,贫困指数
misfeasance滥用职权
misleading失实,导致误解
mismanagement管理不善,处理失当
mismatch不配合,配合不当
mispresentation虚报,虚列
missed discount折扣失效
misstatement虚报,错报
mixed account混合帐户
mixed cost混合成本
mixed economy混合经济
mixed income混合收益,混合收得
mixed inventory混合存货
mixed pension混合退休金
mixed policy混合保险单
mixed property混合性财产
mixed rate混合汇率
mixed sale混合销售
mixed tariff混合关税
mixed transaction混合经济业务,混合会计事项
mixed variance混合差异
MMI Membership资金管理协会会员资格
MMI objective资金管理协会目标
mobile office移动办公室
mobility流动性
model模型,模式
model of accounting会计模式
model of economy经济模式
mode of payment支付方式
modern accounting现代会计
modern accounting theory现代会计理论
modern cost accounting现代成本会计
modern economy现代经济
modern enterprise现代企业
modern financial management现代财务管理
modern management现代企业管理
modern portfolio theory现代证券组合投资理论
modern theory of capital structure现代资本结构理论
modified accelerated cost recovery system修订得加速成本回收制度
modified cash basis改进的收付实现制
modified historical-cost accounting改进的历史成本会计
modulator-demodulator调制解调器
monetary asset货币性资产
monetary bloc货币集团
monetary current asset货币性流动资产
monetary gain or loss货币性损失
monetary inflation货币性通货膨胀
monetary items货币性项目
monetary liability货币性负债
monetary nonmonetary method货币性和非货币性项目法
monetary policy货币政策,金融政策
monetary reform货币改革
monetary transaction货币性经济业务
monetary unit货币单位
monetary working capital货币性流动资金
monetary working capital adjustment货币性流动资金调整额
money货币,现金
money broker短期借贷经纪人
money capital货币资本
money capital maintenance concept货币资本维护概念
money center货币中心,金融中心
money illusion货币错觉,货币幻觉
money income货币收入,货币收益
money laundering洗黑钱
money lender放债者
money management货币管理
money market货币市场,金融市场
money market instrument金融市场票据
money measurement concept货币计量概念
money measurement postulate货币计量假设
money of account记帐货币
money order汇票
money purchase pension plan货币购买退休金计划
money rate o interest货币利率
money supply货币供应量
money wage货币工资
monitor监控器
Monopolies and Mergers Commission垄断与兼并调查委员会
monopoly垄断
monopoly price垄断价格
monopoly profit垄断利润
monopsony独家买主垄断
Monte Carlo simulation蒙特卡洛模型
monthly interest rate月利率
monthly statement月份报表,月份帐单
moody’s bond yield穆迪债券收益率
moratorium延期偿付协议,延期偿付期限
mortgage抵押,抵押权
mortgage bank抵押银行
mortgage bond抵押债券
mortgagee承押人
mortgage lien抵押留置权,抵押扣押权
mortgage loan抵押贷款
mortgage market抵押市场
mortgage payable应付抵押帐款
mortgage term抵押期限
mortgage trust抵押信托
mortgagor抵押人
most-favor-nation clause最惠国条款
most-favor-nation treatment最惠国待遇
mouse鼠标器,鼠标
movable property动产
movables动产
moving average移动平均数
moving average inventory method移动平均存货法
moving budget移动预算
moving projection移动预测
multicolumn jorunal多栏日记帐
multicolumn reporting多栏报表
multicurrency loan多种货币贷款
multifunctional card多功能磁卡
multiindustry company多行业公司
multilateral trade多边贸易
multimedia多媒体
multinational accounting firm跨国会计师事务所
multinational corporation多国公司,跨国公司
multinational corporation accounting多国公司会计,跨国公司会计
multinational corporation finance跨国公司财务
multinational financing跨国筹资
multinational transfer price跨国划拨价格
multiple capital structure多重资本结构
multiple discriminant analysis多变量判别分析法
multiple hurdle rate多重最低期望收益率
multiple overhead rate多种间接费用分配率
multiple party account多方帐户
multiple pricing多重作价
multiple exchange rate多重外汇汇率
multiple regression analysis多重回归分析
multiple-step income statement多步式损益表
multiple tariff多重关税税则
multiplier principle乘数原理
multi-processing多重处理
multi-product pricing多重产品定价法
muti-variable analysis多变量分析
municipal bond市政公债
municipal budget市政预算
municipal corporation市营公司
municipal finance市政财务
mutual company互助公司
mutual fund共同基金,互助基金
mutual holding相互控股
mutual insurance company互助保险公司
mutually exclusive projects相互排斥的投资项目
mutual saving bank互助储蓄银行
net working capital流动资金净额
net profit ratio净利率
NAAPI membership全国无偿服务会计师协会会员资格
naive forecast幼稚的预测
naive investor幼稚的投资人
naive theory of capital structure幼稚的资本结构理论
naked bond无担保债券
naked contract无担保合同
named bill of lading记名提货单
named insured指定被保险人
named-peril insurance指定灾害保险
NAPFA Membership个人财务咨询师全国协会会员资格
NAPFA Web个人财务咨询师全国协会互联网
narrative form叙述式
narrow margin薄利
narrow market狭窄市场呆滞市场
narrow-range securities狭窄范围证券
NASDAQ Index纳斯达克指数
NASD Member全国证券经销商协会会员
national account国民帐户
national association of certified valuation analysis全国注册估价分析师
national association of computerized tax processors全国电子计算机化税务师处理协会
national association of investors corporation全国投资者俱乐部协会
national association of securities dealers全国证券经销商协会
national association of securities dealers automated quotation全国证券经销商协会自动报价系统
national association of tax consaltants全国税务咨询师协会
national automated accounting research system全国自动化会计研究系统
national balance sheet国民资产负债表
national bank国民银行,联邦注册银行
national commission on fraudulent financial reporting预防欺诈性财务报告全国委员会
national CPA firms全国性会计师事务所
national debt国债
national economic accounting国民经济会计
national economic development council国民经济发展委员会
national economy国民经济
national enterprise国营企业
national environmental policy act国家环境政策法
national foreign trade council全国对外贸易委员会
national income国民收入
national income accounting国民收入会计
national income accounts国民收入帐户
national insurance国民保险
national insurance contribution国民社会保险税
nationalization国营化
national savings sercurities国民储蓄证券
National Science Foundation国家科学基金会
national securities clearing corporation全国证券交易清算公司
national stock exchange全国证券交易所
national tariff国定关税税率
national tax国家税收,国税
national tax association全国税收协会
national tax journal全国税务期刊
national technical information service全国技术信息服务公司
national treasury国库,金库
national treatment国民待遇
national wealth国民财富
natural business year自然营业年度
natural classification按性质分类
natural person自然人
natural resources自然资源
natural wastage自然损耗
natural wastage自然垄断
near cash类现金,准现金
near money类货币,准货币
near term近期
needs需求
needs analysis需求分析
negative amortization负摊还
negative asset负资产
negative assurance反面保证
negative cash flow负现金流量
negative confirmation反面查证,反面询证
negative correlation负相关
negative covenant反面保证条款
negative equity负产权
negative goodwill负商誉
negative income tax负所得税,倒付所得税
negative interest付利息
negative investment付投资
negative leverage负杠杆作用
negative net worth负资本净值
negative pledge clause负抵押条款
negative salvage value负残值
negative utility负效用
negative variance负差异
negative verification反面验证
neglected discount漏失折扣
negligence疏忽,过失
negligence penalty过失罚金
negotiability流通性,可转让性
negotiable bond可转让债券
negotiable bill可转让汇票
negotiable bill of lading可转让提货单
negotiable certificate of deposit可转让存单
negotiable check可转让支票
negotiable instrument流通票据,可转让票据
negotiable letter of credit可转让信用证
negotiable warehouse receipt可转让库单,可转让栈单
negotiable amount议付金额
negotiable bidding谈判招标,磋商招标
negotiable contract磋商成交的合同
negotiable credit磋商信用,协商信用
negotiable purchase议价采购
negotiation转让,议付;协商,协议
neo-colonialism新殖民主义
neo-keynesians economics新凯恩斯经济学
net accounts receivable应收帐款净额
net amount净额
net assets资产净额
net avails贴现净额
net book value帐面净值
net cash净现金,现金净价
net cash flow净现金流量
net cash investment净现金投资,现金投资净额
net current assets流动资产净额
net deficit净亏
net earnings净盈余,净收益
net income净收益
net income ratio净收益率,销售收益率
net income to sales ratio净收益对销售额比率,销售收益率
net income to stockhilder’s equity ratio净收益对股东产权比率,股东产权收益率
net income to total assets ratio净收益对资产总额比率,资产总额收益率
net flow净现金流入
net investment投资净额
net invoice price发票净额
net lease净租赁
net liability负债净额
net liquidation value清算净值
net loss净损,净损失
net-net income纯净收益
net of tax税后净额
net operating asset营业资产净额
net operating income隐隐净收益
net payroll工薪净额
net present value净现值
net present value index净现值指数
net present value method净现值法
net price净价
net price method净价法
net proceeds净收入
net profit净利润,净利
net profit ratio净利率,销售利润率
net purchases进货净额
net quick asset速动资产净额
net realizable value变现净值
net rental租金净额
net revenue收入净额,营业收入净额
net sales销售收入净额,销货净额
net salvage value净残值
network网络
network address网络地址
network administrater网络管理师
network analysis网络分析师
network chart网络图表
network information center网络信息中心
net working capital流动资金净额
network security网络安全
network software网络软件
net worth净值,资本净值
net worth earning ratio资本净值收益率
net worth growth ratio资本净值增长率
net worth method资本净值法
net worth to fixed assets ratio资本净值对固定资产比率
net worth turnover资本净值周转率
net yield净收益,净收益率
neutrality中性,中性原则
new economics新经济学
new economy新经济
new fraud audit standard新欺诈审计准则
new generation software inc新时代软件公司
new international economic order国际经济新秩序
new issue新证券发行
new issue market新证券发行市场
new issue securities新发行证券
newly industrialized countries(新工业化国家)
new money新资金
new orders新订单
new plant and equipment expenditures新厂房和机器设备支出
new products development新产品研制,新产品开发
new protectionism新保护主义
new surplus新盈余
new tax legislation新税收立法
new view of investment新投资观念
new york futures exchange纽约期货交易所
new york interbank offered rate纽约银行同业优惠利率
new york money market纽约货币市场
new york stock exchange纽约股票交易所
new york stock exchange common stock index纽约股票交易所普通股票价格指数
next-in,fist-out差进先出法
NFP accounting非盈利会计
NFP organization非营利组织
Noble memorial prize in economics诺贝尔经济学奖金
no charge免收费用
no credit概不赊欠
node节点,结点
no funds存款不足
no-lien affidavit未留置证明书
nomenclature分类商品目录表,关税税率分类商品目录集
nominal account名义帐户,虚帐户
nominal amount名义金额
nominal asset名义资产
nominal capital名义资本
nominal cost of debt名义债务成本
nominal damages名义赔偿,象征行赔偿
nominal interest rate名义利率
nominal liability名义负债
nominal partner名义合伙人
nominal price名义价格
nominal rate of exchange名义汇率
nominal rate of tax名义税率
nominal value名义价值
nominal wage名义工资
nominal yield名义收益率
nonacceptance拒绝承兑
nonadjusting events不作调整的会计事项
nonadmitted asset不承保资产
nonappropriated retained earnings未指定用途留存收益
nonarticulated concept非环接概念
nonaudit service非审计服务
nonbeared bond记名债券
nonbusiness accounting非企业会计
noncallable bond不提前偿还债务
noncancellable lease不可撤销租赁
noncash dividend非现金股利
noncash expense非现金费用
noncash fringe benefit非薪金福利
noncash settlement非现金结算
noncontributory pension plan不分担退休金计划
noncontrollable cost不可控成本
noncontrollable risk不可控风险
noncinvertible bond不可兑换债券
nonconvertible currency不可兑换的货币
noncumulative preferred stock非累积优先股
noncumulative voting非累积投票股权
nondeductible expense不能扣减的费用
nondepreciable asset不计提折旧资产
nondiscretionary trust非任意信托
nondiversifiable risk不可分散分险
nondocumentary letter of credit非跟单信用证
nondumping certificate非倾销证明书
nondutiable goods免税货物
noneligible commercial paper不合格商业票据
nonequity joint-venture非产权式合资经营企业
nonexecutive director非常务董事
nonexpendable fund不动本基金
nonfinancial incentive非金钱鼓励
nonfundamental breath非根本性违约
nonidentifiable intangible asset不可辨认无形资产
noninstallment credit一次偿还信贷
noninterest-bearing note无息票据
nonmarket risk非市场风险
nonledger assets帐外资产
nonlinear programming非线性规划
nonmonetary asset非货币资产
nonmonetary current asset非货币性流动资产
nonmonetary item非货币性项目
nonmonetary liability非货币性负债
nonmonetary transaction非货币性经济业务
nonnegotiable bill of lading不可转让提货单
nonnegotiable letter of credit不可转让信用证
nonnegotiable securities不可转让证券
nonnotice audit不事先通知审计
nonoperating asset非营业资产
nonoperating expense营业外费用
nonoperating revenue营业外收入
nonparticipating preferred stock非参与分红优先股
nonprice competition非价格竞争
nonproduction cost非生产成本
nonprofit accounting非营利会计
nonprofit organization非营利组织
nonpublic corporation不公开招股公司
nonpublic corporation不公开招股公司
nonrecourse loan无追索权贷款
nonrenewable assets不可更新资产
nonrevolving letter of credit非循环信用证
nonroutine decision非常归决策
nonstock corporation非股份公司
nonsystematic risk非系统风险
nontariff barriers非关税壁垒
nontaxable income非应税收益
nontax payment非税付款
nontied loan非限制性贷款
nontransferable letter of credit不可转让信用证
normal absorption costing正常摊配成本计算法
normal activity正常业务活动量
normal balance正常余额
normal capacity正常生产能力
normal cost正常成本
normal distribution rate正常分摊率
normal income正常收益
normal depreciation正常折旧
normal distribution正态分布
normal overhead正常间接费用
normal price正常价格
normal retirement age正常退休年龄
normal return正常投资收益率
normal shrinkage正常缺损
normal spoilage正常损耗
normal stock method正常存量法
normal tax正税
normal value正常价值
normal yield curve正常收益率曲线
normative accounting theory规范性会计理论
normative economics规范性经济学
north American free trade agreement北美自由贸易协定
nostro account往帐
notarial fees公证费,签证费
notarial protest certificate公证人拒付通知书
notary public公证人
note票据,期票,中期债券
notebook computer笔记本电子计算机
note discount票据贴现
notes payable应付票据
notes receivable应收票据
notes receivable discounted已贴现应收票据
notes register票据登记薄
notes renewals转期票据
not-for-profit accounting非营利会计
not-for-profit organization非营利组织
notice of default拖欠通知书
notice of deficiency补税通知单
notice of dividend发放股利通知书
notice of loss损失通知书
notice to creditors债权人通知书
notice to suspend payment停止支付通知书
notifying bank通知银行
not in order金额不符
not negotiable不允许流通
not sufficient fund存款不足支票
novation债权更新
NPV index净现值指数
NPV method净现值法
NSF check存款不足支票
nude contract无保证合同
nuisance tax繁杂捐税
nuisance value超付价值
null and void依法无效
null hypothesis虚假设
numbered account代号帐户
NYSE composite index纽约股票交易所综合指数
NYSE members and institutions纽约股票交易所会员和社会机构
NYSE reglation纽约股票交易所规章
objective目标,客观
objective evidence客观证据
objective function目标函数
objective of accounting会计目标
objective of financial statement财务报表的目标,会计报表的目标
objective value客观价值
objectivity principle客观性原则
object of accounting measurement会计计量对象
object of auditing审计对象
object of insurance保险对象,保险标的物
object of taxation课税对象
objects clause经营对象条款
obligation债务,偿债义务
obligatory audit强制审计
obligatory requirement强制性要求
obligee债权人
obligor债务人
observation观察,观测
observation evidence观察证据
observation test观察性抽查,观测性抽查
observed depreciation勘查折旧
obsolescence陈旧
obsolete equipment陈旧设备
obsolete inventory陈旧存货
occupancy expense占用费用
occupational licensing职业注册,专业注册
occupational prestige职业声望
occupational safety and health act职业安全和健康法
odd pricing奇零定价法
off-balance-sheet activities帐外业务活动
off-balance-sheet financing帐外筹资
off-balance-sheet trading帐外交易
off-board场外交易
off-budget预算外
offer报价,卖价
offer by prospectus通过招股说明书发行
offer by tender通过招标发行
offering商品销售,证券发行
offering list报价单
offering price卖价,报价
office audit内勤审计
office automotion办公室自动化
office of fair trading公平贸易管理巨
office of inspertor general总检查局
office of management and budget行政管理和预算局
officer公司高级职员,政府官员
official audit官方审计,法定审计
official exchange rate官定汇率,法定汇率
official list正式牌价表
official receiver破产企业财产法定接管人
official price法定价格
official referee法定公断人,法定公证人
official reserve法定准备金
off-line脱机,脱网
off-line processing脱机处理
offset抵消,冲销
offset account抵消帐户
offset balance轧差
offset deals补偿交易,补偿贸易
offsetting error相抵差错
offshore assembly境外装配
offshore finance subsidiary境外金融子公司
offshore funds境外资金
offshore shell company境外空壳公司
off-the-book帐外
old account老帐,旧帐
old age exemption老年免税额
old age ,survivors insurance老年和鳏寡生活保险
old cost老成本
oligopoly少数卖主垄断
oligopoly price少数卖主垄断
oligopsony少数买主垄断
oligopsony price少数买主垄断
ombudsman稽查专员,巡视专员
omission of income漏报收益
on account赊帐
on approval试销
on board已装船
on board bill of lading已装运提货单
on call即期,见票即付
on cash现金购货
oncost间接费用
on credit赊欠
on demand即期,见票即付
one-hundred percent statement百分率表
one-name paper名单票据
one-point arbitrage一点套汇,一点套利
one-price policy单一价格政策
one-transaction method单项业务法
one-way overhead variance analysis单一间接费用差异分析
on hand库存
on-line联机,联网
on-line accounting联网会计
on-line accounting news联网会计新闻
on-line auditing联网审计
on-line data base联网数据库
on-line library of accounting联网会计图书馆俗称
on-line filing联网纳税申报
on-line processing联机处理,联网处理
on line publication联网出版物
on-line service联网服务机构
on-line survey联网调查
on order未到订货
on presentation见票即付
on-the-job training在职培训
open account未清帐,赊帐
open bidding公开招标
open bill of lading不记名提货单
open check普通支票,非划线支票
open distribution公开推销
open economy开发经济
open-end contract开放型合同
open-end credit无固定限额信贷
open-end lease开放型租赁
open-end investment trust开放股份投资信托
open-end management company开放股份管理公司
open-end mortgage开放型抵押,未规定限额抵押
open-end mutual fund开发股份共同基金
open indent开放委托订货单
opening balance期初余额
opening entry开始分录
opening inventory期初存货
opening price开盘价格
open interest未结清权益
open market开放市场,自由市场
open market interest rate公开市场利率
open market operations公开市场操作,公开市场经营
open market purchase公开市场购回股份
open policy开放型保险单
open position多余头寸,开放状态
open tender公开招标
open the books开立新帐
open to buy进货限额
open to buy report进货限额报表
operating account营业帐户
operating activities营业活动
operating asset营业资产
operating asset turnover营业资产周转率
operating budget营业预算
operating capacity经营能力,营业能力
operating capacity maintenance concept营业能力维护概念
operating cost营业成本
operating cycle营业循环,营业周期
operating decision经营决策
operating expense营业费用
operating expense deduction营业费用扣减项目
operating exposure营业风险暴露
operating income营业收益
operating income to operating assets ratio营业收益对营业资产比率
operating lease营业性租赁
operating leverage ratio营业杠杆比率
operating leverage营业杠杆作用
operating loss营业损失
operating performance营业业绩,经营成果
operating ratio营业比率
operating profit营业利润
operating rate开工率
operating report营业报告
operating results营业成果
operating revenue营业收入
operating risk营业风险
operating statement营业报表
operating synergy营业增效作用
operating system操作系统
operational accountability经营成果会计责任
Managerial Audit经营审计
operational budget经营预算
operational control经营控制
operational decision经营决策
operational game经营对策
operational international accounting国际业务会计
operational objective经营目标
operational planning经营计划
operational analysis经营分析
operational management经营管理
operations research经营研究,运筹学
opinion评价,建议;意见书
opinion paragraph意见段落
opinions会计原则委员会意见书
opportunity cost机会成本
opportunity cost approach机会成本法
optical character recognition system光字符识别系统
objective目标,客观
objective evidence客观证据
objective function目标函数
objective of accounting会计目标
objective of financial statement财务报表的目标,会计报表的目标
objective value客观价值
objectivity principle客观性原则
object of accounting measurement会计计量对象
object of auditing审计对象
object of insurance保险对象,保险标的物
object of taxation课税对象
objects clause经营对象条款
obligation债务,偿债义务
obligatory audit强制审计
obligatory requirement强制性要求
obligee债权人
obligor债务人
observation观察,观测
observation evidence观察证据
observation test观察性抽查,观测性抽查
observed depreciation勘查折旧
obsolescence陈旧
obsolete equipment陈旧设备
obsolete inventory陈旧存货
occupancy expense占用费用
occupational licensing职业注册,专业注册
occupational prestige职业声望
occupational safety and health act职业安全和健康法
odd pricing奇零定价法
off-balance-sheet activities帐外业务活动
off-balance-sheet financing帐外筹资
off-balance-sheet trading帐外交易
off-board场外交易
off-budget预算外
offer报价,卖价
offer by prospectus通过招股说明书发行
offer by tender通过招标发行
offering商品销售,证券发行
offering list报价单
offering price卖价,报价
office audit内勤审计
office automotion办公室自动化
office of fair trading公平贸易管理巨
office of inspertor general总检查局
office of management and budget行政管理和预算局
officer公司高级职员,政府官员
official audit官方审计,法定审计
official exchange rate官定汇率,法定汇率
official list正式牌价表
official receiver破产企业财产法定接管人
official price法定价格
official referee法定公断人,法定公证人
official reserve法定准备金
off-line脱机,脱网
off-line processing脱机处理
offset抵消,冲销
offset account抵消帐户
offset balance轧差
offset deals补偿交易,补偿贸易
offsetting error相抵差错
offshore assembly境外装配
offshore finance subsidiary境外金融子公司
offshore funds境外资金
offshore shell company境外空壳公司
off-the-book帐外
old account老帐,旧帐
old age exemption老年免税额
old age ,survivors insurance老年和鳏寡生活保险
old cost老成本
oligopoly少数卖主垄断
oligopoly price少数卖主垄断
oligopsony少数买主垄断
oligopsony price少数买主垄断
ombudsman稽查专员,巡视专员
omission of income漏报收益
on account赊帐
on approval试销
on board已装船
on board bill of lading已装运提货单
on call即期,见票即付
on cash现金购货
oncost间接费用
on credit赊欠
on demand即期,见票即付
one-hundred percent statement百分率表
one-name paper名单票据
one-point arbitrage一点套汇,一点套利
one-price policy单一价格政策
one-transaction method单项业务法
one-way overhead variance analysis单一间接费用差异分析
on hand库存
on-line联机,联网
on-line accounting联网会计
on-line accounting news联网会计新闻
on-line auditing联网审计
on-line data base联网数据库
on-line library of accounting联网会计图书馆俗称
on-line filing联网纳税申报
on-line processing联机处理,联网处理
on line publication联网出版物
on-line service联网服务机构
on-line survey联网调查
on order未到订货
on presentation见票即付
on-the-job training在职培训
open account未清帐,赊帐
open bidding公开招标
open bill of lading不记名提货单
open check普通支票,非划线支票
open distribution公开推销
open economy开发经济
open-end contract开放型合同
open-end credit无固定限额信贷
open-end lease开放型租赁
open-end investment trust开放股份投资信托
open-end management company开放股份管理公司
open-end mortgage开放型抵押,未规定限额抵押
open-end mutual fund开发股份共同基金
open indent开放委托订货单
opening balance期初余额
opening entry开始分录
opening inventory期初存货
opening price开盘价格
open interest未结清权益
open market开放市场,自由市场
open market interest rate公开市场利率
open market operations公开市场操作,公开市场经营
open market purchase公开市场购回股份
open policy开放型保险单
open position多余头寸,开放状态
open tender公开招标
open the books开立新帐
open to buy进货限额
open to buy report进货限额报表
operating account营业帐户
operating activities营业活动
operating asset营业资产
operating asset turnover营业资产周转率
operating budget营业预算
operating capacity经营能力,营业能力
operating capacity maintenance concept营业能力维护概念
operating cost营业成本
operating cycle营业循环,营业周期
operating decision经营决策
operating expense营业费用
operating expense deduction营业费用扣减项目
operating exposure营业风险暴露
operating income营业收益
operating income to operating assets ratio营业收益对营业资产比率
operating lease营业性租赁
operating leverage ratio营业杠杆比率
operating leverage营业杠杆作用
operating loss营业损失
operating performance营业业绩,经营成果
operating ratio营业比率
operating profit营业利润
operating rate开工率
operating report营业报告
operating results营业成果
operating revenue营业收入
operating risk营业风险
operating statement营业报表
operating synergy营业增效作用
operating system操作系统
operational accountability经营成果会计责任
Managerial Audit经营审计
operational budget经营预算
operational control经营控制
operational decision经营决策
operational game经营对策
operational international accounting国际业务会计
operational objective经营目标
operational planning经营计划
operational analysis经营分析
operational management经营管理
operations research经营研究,运筹学
opinion评价,建议;意见书
opinion paragraph意见段落
opinions会计原则委员会意见书
opportunity cost机会成本
opportunity cost approach机会成本法
optical character recognition system光字符识别系统
optimal capital structure最优资本结构
optimal investment最优投资
optimal portfolio最优证券组合投资
optimal solution最优解
optimization最优化
optimization model最优化模型
optimum lot size最优批量
optimum output最优产量
optimal rate of interest最优利率
optimum taxation最优税收制度
option选择权,购股权,期权
optional bond可任意提前兑回债券
optional dividend任选发放方式的股利
option features期权特征
option market期权市场
option money期权定金
option period期权有效期
oral contract口头合同
oral evidence口头证据
order订单,订货单;支付通知单;破产清算通知书;债务清偿顺序
order bill of lading指定人提货单
order check指定人支票,记名支票
order cost system订单成本制度
order cost订货成本
order of priority债权优先顺序
order-point control system订货点控制制度
order quantity订货量
ordinary annuity普通年金
ordinary budget普通预算
ordinary creditor普通债权人
ordinary debt普通债务
ordinary depreciation普通折旧
ordinary expenditure普通支出,日常支出
ordinary income普通收益
ordinary interest普通利息
ordinary life insurance普通人寿保险
ordinary loss普通损失
ordinary negligence普通疏忽,普通过失
ordinary partnership普通合伙
ordinary repairs普通修理,日常维修
ordinary resolution普通决议
organization cost开办成本
organization structure组织结构
ordinary share普通股
ordinary share capital普通股股本
ordinary share dividend普通股股利
organization chart组织机构图
organized securities exchange有组织机构的证券交易所
original balance原始余额
original beneficiary原受款人
original capital原始资本
original cost原始成本
original document原始单据,原始凭证
original entry原始分录
original investment原始投资
original issue discount原始发行折价
original retail price原始零售价格
original value原始价值
originator发起人,创办人
origin period基期
OTC market场外交易市场
other things being equal其他条件不变
our account往帐
outgo支出
outlay支出
outlay cost实支成本
out of date check过期支票,失效支票
out-of-pocket cost现付成本,实付成本
output产出,产量;输出
output budget产出预算,产出项目预算
out-of-stock cost却货成本,脱销成本
output cost产出成本
output device输出设备
output method产量法
output tax产出税
output value产出价值
outside director外部董事
outside lag外在时间滞差
outside market场外市场
outside stock非上市股票
outstanding account未清帐款
outstanding bond未清偿债务
outstanding capital stock流通在外股份
outstanding check未兑现支票
overall budget总预算
overall cost of capital资本总成本
overall variance总差异
overall yield总收益率
over-and-short account溢缺帐户
overapplied overhead多分配间接费用
overauditing超量审核
overbought超储,超额买卖
over-capitalization超额成本
overcharge多收帐款
overdraft透支
overdraft interest透支利息
overdue过期未付
over estimate高估
overhead间接费用
overhead absorption间接费用摊配
overhead cost间接费用成本
overhead pool间接费用归集
overhead rate间接费用分配率
overhead variance间接费用差异
overhead variance analysis间接费用差异分析
over insurance超额保险
over investment超额投资
over invoicing开高价发票
overissue超额发行
overleverage过高财务杠杆作用
overriding letter of credit转开信用证
overriding royalty重跌区使用费
oversaving过分储蓄
overseas branch国外分支机构,海外分支机构
overseas income海外收益
overseas investment国外投资,海外投资
overseas private investment corporation海外私人投资公司
overstate高估
overstock超储
oversubscription超额认购
over-the-counter market场外交易市场
overtime rate加班工资率
overtrading超额经营
over valuation计价过高
owe欠帐
owner企业主,业主
owners’ equity企业主产权,业主产权
owners’ equity statement业主产权表
ownership所有权
own funds自有资金
own shares自有股份
profitability ratio获利能力比率
price-earning ratio价格收益比率
Pacific stock exchange太平洋股票交易所
package组合程序,组合软件;总价
package deal总价交易
package insurance总括保险
package mortgage总括抵押
package price总括价格
packing credit打包贷款
packing expense包装费用
packing list装箱单
padding虚报开支帐目
paid-in capital投入股本
paid-in surplus投入股本盈余
paid-up capital已缴足股本,缴清股本
paid-up loan偿清贷款
palmtop computer掌上型电子计算机
profit and loss account损益帐户,损益表
panic金融恐慌
paper罪据
paper audit书面审计,帐面审计
paper company皮包公司
paper gain帐面收益
paper gold纸黄金
paperless office无公文办公室
paperless audit trail无纸审计线索
paper loss帐面损失
paper market合同市场,期货和期权合同市场
paper money纸币,票据
paper profit帐面利润
paper reorganization帐面改组
par票面额,平价
parallel loan平行贷款
parallel rate of exchange平行汇率
parameter参数
parent company母公司,总公司
parent company financial statement母公司会计报表
parent currency母公司所在国货币
par exchange rate评价汇率
pari passu同等优先清偿权
pari passu clause同等优先偿还条款
paris club巴黎俱乐部
parity平价,对等,同等
parity check奇偶校验
parity clause对等条款
parity price平价价格
Parkinson's law 帕金森定律
parol contract口头合同,未签字合同
partial audit部分审计
partial breach部分违约‘
partial loss部分损失
partial payment部分偿还
partial shipment分批装运
participating bond参与分红债券
participating capital参与资本
participating dividend参与分红股利
participating insurance共同保险
participating interest参与股权
participating loan参与贷款
participating preferred stock参与分红优先股
participative budgeting参与预算编制
participative management参与管理
particular average单独海损
particular lien特殊留置权
partly finish goods半成品
partly variable cost部分变动成本
partner合伙人
partner’s capital合伙人资本
partner/s current account合伙人往来帐户
partner’s equity合伙人产权
partnership合伙关系,合伙企业
partnership accounting合伙企业会计
partnership agreement合伙企业契约
partnership dissolution合伙企业解散
partnership statement合伙企业会计报表
party当事人
party at interest权益当事人
party in breach违约当事人
par value票面价值
par value method面值法
par value stock有面值股票
pass book银行存折
passed dividend逾期股利
passive income消极收益
passive investor消极投资人
passive trust消极信托
pass-through method当期流转法,当期记列法
password密码
past cost过去成本
past due过期未付
past due accounts过期帐款
patent专利,专利权
patent agent专利代理人
patent and trademark office专利与商标局
patentee专利所有人
patent license专利许可证
patent pool专利共享
patent royalty专利使用费
pawnbroker典当商
pay支付,付款;工资,薪金
payables应付款项
payable to bearer应付予持票人
payable to order应付予记名受款者
pay as you earn代扣职工税
payback period回收期,投资回收期
payback period method回收期法,投资回收期法
payback reciprocal回收期倒数
pay check工资支票
payee受款人
payer付款人
paying agent付款代理人,代付银行
payment支付,付款
payment after delivery发货后付款
payment against letter of credit凭信用证付款
payment by installment分期付款
payment document支付凭证
payment in advance预付货款
payment in kind支付实物
payment on account延期付款
payment stopped止付,停止支付
payment supra protest参加付款
payment terms支付条件,付款条件
payment voucher付款凭单
payoff period投资清偿期
payoff table投资清偿表,投资回收表
payout支出,支付
payout ratio股利支付率
payroll工新表
payroll accounting工薪会计
payroll audit工薪审计
payroll bank account工薪银行存款转户
payroll cost工薪成本
payroll deduction工薪扣款
payroll journal工薪日记帐
payroll period工薪结算期
payroll records工薪计录
payroll register工薪登记薄
payroll taxes工薪税
Pay Secrecy工资保密
PCAOB Board Composition公开招股公司会计监察委员会的领导机构
price-dividend ratio价格股利率
peachtree software桃树软件
peachtree software inc桃树软件公司
peak商业周期的高峰
peculation贪污,挪用
pecuniary金钱的,货币的
pecuniary gain金钱收益,货币收益
pecuniary loss金钱损失,货币损失
pecuniary penalty罚金
pecuniary reward金钱报酬
peer review同业检查,同业互检
peer review program同业检查计划
pegged exchange rate固定汇率,联系汇率
pegging固定价格,固定工资
penalty罚金,罚款
penalty clause罚款条款
penalty duty惩罚性关税
pending action未决诉讼
penetration pricing渗透价格
penetration rate渗透率
penny stock低价股票,廉价股票
pennyworth一便士的价值
pension养老金,退休金
pensionable earning应计退休金收入
pensionable service life应计退休金服务年限
pension accounting退休金会计
pension benefit退休津贴
pension benefit guaranty corporation退休金津贴保证公司
pension cost退休金成本
pension expense退休金,退休费
pension fund退休金基金
pension fund manager退休金基金经理
pension plan退休金计划
pension pool退休金联营
pension trust退休金信托
per annum按年
price earnings ratio价格收益比率
per capita人均
percentage百分率
percentage analysis百分率分析
percentage depletion百分率折耗法
percentage horizontal analysis横向百分率分析
percentage of completion method完工百分率法
percentage of safety营业安全率
percentage of sales method销售额百分率法
percentage statement百分率报表
percentage vertical analysis纵向百分率分析
per diem按日
perfect capital market完善资本市场
perfect competition完善竞争
perfect elasticity完全弹性
perfect information完善信息
perfect title完整产权
performance成绩,业绩;履行,履约
performance accounting业绩会计
performance audit业绩审计
performance bond履约保证金
performance budget业绩预算
performance evaluation业绩评价
performance evaluation criterion业绩评价标准
performance guarantor履约保证人
performance report业绩报告,工作成绩报告
performance share业绩股份,业绩股
peril危险,险情
peril clause承保险情条款
period expense期间费用
periodic audit定期审计
periodic income定期收益
periodic inventory定期盘存
periodicity concept会计期概念
periodic payment定期支付,定期付款
periodic procedures定期程序
periodic statement定期报表
period of benefit收益期
period of cost recovery成本回收期
period of digestion消化时期
period of grace款限期
period of redemption赎还期
period of insurance保险期限
period reorder system定期订货制度
peripheral equipment外围设备
perks额外津贴
permanent account永久性帐户
permanent asset永久性资产
permanent capital永久性资本
permanent current asset永久性流动资产
permanent difference永久性差异
permanent file永久性档案,永久性文件
permanent financing长久性筹资
permanent income长久性收入,长久性收益
permanent interest bearing share永久性付息股票
permanent investment永久性投资,长久性投资
per mensem按月
permit执照,许可证
perpetual annuity永续年金
perpetual bond永久性公债
perpetual budget永久预算
perpetual debenture永久性公司债券
perpetual dividend永续股利
perpetual inventory永续盘存
perpetuity永续年金
perquisites额外津贴
persistent dumping持续倾销
persistent unemployment持续失业
personal account个人往来帐户
personal computer个人电子计算机
personal exemption个人所得税减免额
personal financial planning个人财务计划编制
personal financial planning software个人财务计划编制软件
personal financial specialist个人财务专家
personal financial statement个人财务报表,个人会计报表
personal identification number个人鉴别号码
personal income个人收益,个人所得
personal income tax个人所得税,个人收益税
personal investment authority个人投资管理委员会
personal investor个人投资者
personal liability个人负债
personal loan个人贷款
personal property动产
personal property tax动产税
personalty动产
program evaluation and review technique cost网络计划成本
petrodollars石油美元
petty cash零用现金
petty cash imprest system定额零用备用金制度
phantom stock虚幻股票
phantom withdrawals虚幻提款
phases of accounting theory会计理论的发展阶段
phases of auditing审计阶段
phases of business cycle商业周期阶段
phases of financial theory财务理论的发展阶段
phillips curve菲利普斯曲线
physical capital实物资本
physical capital maintenance concept实物资本维护概念
physical depreciation实物折旧
physical distribution实物分配
physical distribution management实物分配管理,物流管理
physical inspection实物检查
physical inventory实物盘点,实物盘存
physical life实物年限
physical price现货价格,实货价格
physicals实货,现货
physical wear and tear实物磨损,实物耗损
piecemeal opinion片断审计意见书
piece wage计件工资
pie chart图形图
pierage码头费
pilferage偷窃
pilot plan试制计划
pioneer product先驱产品,首创产品
pioneer stage开拓阶段
piracy侵犯版权,盗版
place出售证票,发行证券;地点;
placing私售股票,斯募资金
plaintext未加密文件,明码文件
plaintiff原告
planned economy计划经济
planned financial statement计划会计报表
planned investment计划投资
planned maintenance计划维修
planned obsolescence计划陈旧
planning计划编制
planning and decision accounting计划和决策会计
planning cycle计划周期
planning horizon计划期距
planning model计划模型
planning-programming-budgeting system规划-计划-预算制度
plant工厂,厂房
plant and equipment厂房和设备
plant assets厂房设备资产
plant expansion fund扩充厂房设备基金
plant ledger厂房设备分类帐
plant location厂址选择
plant migration工厂迁移
plant turnover ratio厂房设备周转率
plant-wide overhead rate全厂间接费用分配率
plastic money塑料货币
platinum card铂金卡
pledge质押,抵押,抵押品
pledge asset抵押资产
pledgee受押人
pledger抵押人
pledging receivables应收帐款抵押
pledgor抵押人
plow back再投资
plug倒轧数
pocket computer袋装型电子计算机,袖珍电子计算机
pocket money零用钱
point
point of equilibrium均衡点
point of indifference无差异点
point of sale销售网点,销售时点
point of split-off分离点
poison pill反兼并措施
policy政策,方针;保险单,保单
policy analysis政策分析
policy and procedures政策和程序
policyholder保险客户,保险单持有人
policy loan保险单贷款
policy value保险单价值
political business cycle政治性商业周期
political contribution政治性捐款
political risk政治风险
political risk insurance政治风险保险
politicization of accounting会计的政治化
poll tax人头税
polluter pays principle污染者付款原则
pollution环境污染
pollution control equipment investment控制污染设备投资
pool联营
pool of capital集资经营
pooling of interest method股权联营法
population总体,人口
population trap人口陷阱
portable computer手提式电子计算机,便携式电子计算机
portable pension可转移的退休金
portal market波特尔证券市场
portfolio证券搭配投资,证券组合投资
portfolio analysis证券组合投资分析
portfolio effect证券组合投资效应
portfolio investment证券组合投资,有价证券投资
portfolio management证券组合投资管理
portfolio management service证券组合投资管理服务
portfolio manager firm证券组合投资经理事务所
portfolio protection证券组合投资保护
portfolio return证券组合投资收益
portfolio risk证券组合投资风险
portfolio theory证券组合投资理论
position财务状况,头寸
position statement财务状况表
positive accounting theory实证性理论
positive cash flow正现金流量
positive confirmation正面询证,正面查证
positive covenant正面保证条款
positive economics实证性经济学
positive exposure外汇风险正暴露
positive finance积极财政,积极财务
positive financial leverage正财务杠杆作用
positive goodwill正商誉,好商誉
positive variance正差异
possession占有,持有
possessory lien持有留置权
post过帐,事后
postage邮资,邮费
postal money order邮政汇票
post-andersen era后安达信时代
post-audit事后审计
post-balance-sheet event结帐后会计事项
post-balance-sheet events review结帐后会计事项审查
post-closing balance sheet结帐后资产负债表
post-closing trial balance结帐后试算平衡表
post-completion audit完工后审计
post-date填迟日期
post-enron era后安然时代
post-export financing出口后筹资
post-import financing进口后筹资
post industrial economy后工业经济
posting过帐
posting medium过帐媒介,过帐根据
posting reference过帐索引
postponable cost可递延成本
postponement延期,延迟日期
postponement analysis延缓投资分析
postretirement benefits退休后津贴
post-statement event结帐后会计事项
postulate of accounting会计假设
potential demand潜在需求
potentially dilutive security潜在稀释性证券
potential stock潜在股份,股份发行潜力
potential value潜在价值
poverty level贫困水平
power of alienation转让权
power of appointment处置权
power of attorney代理权
power of sale销售权
PP method投资回收期法
Practical capacity实际生产能力
practical insolvency实际无力偿付
practicing accountant开业会计师
pre-acquistion income盘购前收益
preaudit事前审计
pre-authorized payment预先授权付款
precautionary motive预付性动机
precious metals贵金属
precious metals accounting贵金属会计
precision精确度
pre-closing trial balance结帐前试算表
pre-date填早日期
predatory price cutting掠夺性杀价
predecessor auditor前任审计师
predecessor company前公司,被接管公司
predetermined cost预定成本
predetermined overhead rate预定间接费用分配率
prediction预估
predictive ability预估能力
preemptive right优先配股权,优先购股权
preference share优先股
preference shareholder优先股股东
preferential tariff优惠关税税率
preferential wages account优先工资帐户
preferred creditor优先债权人
preferred debt优先债务
preferred stock优先股
preferred stock dividend优先股股利
preferred stockholder优先股股东
preliminary audit初步审计
preliminary balance sheet试编资产负债表
preliminary evaluation初步评价
preliminary expense开办费
preliminary prospectus临时招股说明书
premises房地产
premium升水,溢价;奖金,津贴;保险费;期权定金
premium bond有奖证券
premium on bonds债券溢价
premium on capital stock股本溢价
premium pay加班费,奖金
premium rate保险费率
prenotice audit预先通知审计
prentice hall company普伦蒂斯霍尔图书公司
prepaid expense预付费用
prepaid income预收收益
prepaid interest预付利息
prepayment预付款
prepayment penalty提前偿还罚金
pre-preferential debt最优先债务
preproduction cost生产前成本
presentation出示汇票,提交汇票;披露,反映
present fairly公正反映
present value现值
present value analysis现值分析
present value benefit现值效益
present value cost现值成本
present value interest factor现值利息系数
present value method现值法
present value table现值表
president总经理
pretax income税前收益,税前所得
pretrade financing贸易前筹资
prevailing price现时价格,现行价格
prevailing wage现时工资,现行工资
prevention cost预防成本
prevention of fraud预付舞弊,预付欺诈
prevention of tax evasion防止偷税
preventive maintenance预防性维修
price价格
price arbitrage价格套利
price/book value ratio市价对帐面比率
price ceiling最高限价
price contract价格合同
price-cutting削价
price deflator物价折算指数
price discount价格折扣
price discrimination价格歧视,价格上的差别待遇
price-dividend ratio价格股利比率
price-earnings ratio价格收益比率
price elasticity价格弹性
price/eps ratio价格/每股收益比率
price fixing限定价格,固定价格
price floor最低限价
price index物价指数
price index number method物价指数法
price leader价格领头企业,吸引价格
price level价格水平
price level accounting物价水平会计
price level adjusted statement按物价水平调整会计报表
price level gain and loss价格水平变动损益
price list价目表
price margin毛利
price mechanism价格机制
price push inflation价格推动型通货膨胀
price redetermination clause价格重订条款
price risk价格风险
price variance价格差异
price wage spiral物价和工资螺旋式上升
price war价格站
price waterhouse coopers普华永道会计师事务所
pricing定价
pricing objective定价目标
pricing policy定价政策
primary account初级帐户
primary capital主要资本
primary data原始数据
primary earnings per share每股基本收益,每股主要收益
primary key主关键码
primary liability主要债务,主要负债
primary market初级市场
primary offering初次销售
prime commercial paper优等商业票据
prime contractor主要承包商
prime cost主要成本
prime interest rate主要利率,优惠利率
principal本金,本人,委托人,主要的
principal account主要帐户
principal auditor主办审计师
principal benefit主要效益
principal books主要帐薄
principal documents主要单据
principle原则,原理
principle of economy经济原则
principle of taxation税收原则
principle of accounting会计原则
printer打印机
printout打印输出
prior claim优先债权,优先求偿权
priority percentage优先清偿百分率
prior lien优先留置权
prior-period adjustment前期调整
privacy保密,隐私
privacy act隐私法
private accountant私用会计师,专任会计师
private auditing私用审计,专用审计
private auditor私用审计师,专用审计师
private debt collector私人债务催收员
private company私营公司,私人持股公司
private export funding corporation私营出口融资公司
private financing私筹资金
private investor私人投资者
private label card私用标记信用卡
private ledger私人分类帐,保密分类帐
privately-held company私人持股公司
private placement私人配售,私售
privatization私营化,私有化
privilege优惠,优先求偿权,优先购股权
privileged subscription优先认购
privileged debt优先债务
privity当事人关系
privity of contract合同履行关系
probability机率,概率
probability analysis概率分析
probability distribution概率分布
probability sampling概率抽样法
probable event可能发生事项
probable life可用年限
procedural audit程序审计
procedural review程序检查
procedure程序,业务程序
procedure manual程序手册
procedure-oriented language面向过程的语言
proceeds收入
process过程,步骤
process costing分步成本计算法
processing cost加工成本
processing trade加工贸易
processor处理机
process production分布生产
procurement采购,购置
procurement lead time采购提前期
producer goods生产者货物,生产资料
producer price index生产者物价指数
product产品
product contribution margin产品贡献毛利
product cost产品成本
product costing产品成本计算法
product development cost产品开放成本
product differentiation产品差异化,产品特色化
production生产,产量
production bonus产量奖金
production budget生产预算
production center生产中心
production cost生产成本
production cost account生产成本帐户
production method of depreciation产量折旧法
production method of revenue recognition产量法确认收入
production order生产通知单,生产令单
production overhead生产间接费用
production statement生产报表
productive asset生产性资产
productive efficiency生产效率
productivity生产率
product life cycle产品寿命周期
product life cycle costing产品寿命周期成本计算法
product mix产品组合,产品结构
product mix decision产品组合决策,产品结构决策
product portfolio analysis产品组合分析
product tax产品税
professional accountant开业会计师,专业会计师
professional auditor开业审计师,专业审计师
professional corporation专业公司
professional ethics职业道德
professional ethics executive committee职业道德执行委员会
professional examination专业考试,专业职称考试
professional fee公费,专业咨询费
professional firm专业事务所
professional liability insurance职业责任保险
professional association专业协会
profit利润
profitability获利能力
profitability analysis获利能力分析
profitability index获利能力指数
profit after tax税后利润
profit and loss account损益帐户,损益表
profit and loss appropriation account损益分配帐户
profit and loss statement损益表
profit before tax税前利润
profit budget利润预算
profit center利润中心
profiteer投机商,奸商
profit goal利润目标
profit margin利润率,销售利润率
profit maximization利润最大化
profit planning利润计划编制
profit ratio利润率
profit sharing利润分享,分红
profit squeeze利润夹挤
profit taking抛售获利
profit tax利润税,利得税
profit-volume ratio利量比率,销售利润率
proforma报表格式,试算报表
profit variance利润差异
profit-volume chart利量图表
proforma balance sheet估算资产负债表,试算资产负债表
proforma income statement估算损益表,试算损益表
proforma invoice估算发货票,暂定发货票
proforma statement估算报表,试算报表
program计划,方案,程序
program appropriation计划方案划款
program audit计划方案审计
program budget计划方案预算,计划预算
program cost计划方案成本
program evaluation计划方案评价
program evaluation and review technique计划评审法,网络计划法
program evaluation and review technique cost计划评审成本法,网络计划成本法
program flowchart程序流程图
programmer程序员,程序师
programming程序设计,程序编制
programming language程序设计语言
progressive schedule累计表
progressive tax累进税
progress payment按工程进度付款
prohibited articles违禁品
prohibited tariff禁止性关税
project工程项目,投资项目
project appraisal项目评价,投资项目评价
progress billing按工程进度收款帐单
project center项目中心
projected statement预测报表
project financing项目贷款,项目资金筹措
project funds项目自筹资金
projection预测,估算
project loan项目贷款
project management项目管理
project manager项目经理
project milestone工程项目重大事项
project network analysis项目网络分析
project planning项目计划编制
project rate of return投资项目收益率
project risk项目风险,投资项目风险
promise承诺,承付
promissory note期票
promoter创办人
promoter’s share创办人股份
promotion expense创办费用,摊销费用
prompt cash立即付现
prompt day交割日
proof of cash现金查证
proof of debt债务查证
propensity to invest投资倾向
propensity to save储蓄倾向
property财产
property accountability财产保管责任
property appraiser财产评估师
property assets不动产,房地产
property company房地产公司
property dividend财产股利
property insurance财产保险
property ledger财产分类帐
property management财产管理
property manager财产经理
property,plant and equipment财产、厂房和设备
property rights产权
property tax财产税
proportional reinsurance比例式分保
proportional tax比例税
proprietary account业主帐户
proprietary company私人股份公司
proprietary equity业主产权
proprietary theory业主产权理论
proprietor业主,独资业主
proprietor equity account业主产权帐户
proprietor current account业主往来帐户
proprietorship独资企业
proration按比例分配
prospectus募股说明书,招股说明书
prosperity繁荣
protectionism贸易保护主义
protective committee保护性委员会
protective inventory保护性存货
protective provisions保护性条款
protective tariff保护性关税
protest拒付,拒付证书
protested check拒付支票,退票
protocol协议,草约;通信协议
provision备付,备抵;条款
provisional account临时帐户
provisional invoice临时发货票
provisional policy暂定保险单
provisional price临时价格
provisional regulation暂行条例,暂行规章
provisional sum暂列款,备用款
provision for bad debt预提坏帐费用,坏帐备抵
provision for depreciation预提折旧费,折旧备抵
provision for income tax预提所得税,所得税备抵
proxy代表投票权,代表投票委托书
prudence principle审慎原则
prudent investment rule审慎投资规则
psychological pricing tactics心理定价成本
p-system定期订货制度
public accountant公共会计师
public accounting公共会计
public accounting firm公共会计事务所
public accounting market公共会计市场
public accounting profession公共会计职业
public accounting industry公共会计产业
public accounts committee公共帐目审核委员会,决算审核委员会
public administration公共管理,政府机构管理
public bond公共债券,公债
public company公营公司,公开招股公司
public company accounting oversight board公开招股公司会计监察委员会
public debt公共债务,政府公债
public expenditure公共支出
public expenditure survey committee公共支出调查委员会
public finance公共财务,财政
public funds公共资金
public goods and services公共商品或劳务
public hearing公听会,听证会
public interest accounting公众利益会计,无偿服务会计
public investment公共投资
public issue公开发行
publicly-held company公开招股公司
public network公共互联网
public offering公开销售
public ownership共有制
public partner出名合伙人
public sale公卖,拍卖
public tender公开招标
public-utility company公用事业公司
public utility stock公用事业公司投票
public warehouse公共仓库
published accounts已公布会计报表
punitive damages惩罚性损害赔偿
pupu accounting一般物价水平会计
purchase account进货帐户
purchase acquisition盘购式兼并
purchase allowance进货折让
purchase budget进货预算
purchase commitment进货约定付款额
purchase cost进货成本
purchase discount进货折扣
purchase invoice进货发货票
purchase journal进货薄,进货日记帐
purchase method企业合并的盘购法
purchase money订金
purchase order进货订货单
purchase records进货记录
purchase requisition请购单
purchase returns and allowances进货退回与折让
purchasing agent进货代理商
purchasing officer采购主任,进货主任
purchasing power购买力
purchasing power accounting购买力会计
purchasing power capital maintenance concept购买力资本维护概念
purchasing power gain vand loss购买力损益
purchasing power parity购买力平价
purchasing power risk购买力风险
pure competition完善竞争
pure holding company纯控股公司
pure interest纯利息
pure profit纯利润
put optionand call option出售期权和购买期权
put option卖方期权,股票销售期权
profit-volume chart利量图表
present value method现值法
profit-volume ratio利量比率
PWC Global Economic Crime Survey 2003,普华永道会计师事务所2003年全球经济犯罪调查
PWC Comperio普华永道会计互联网
PWC’s value concepts普华永道会计事务所价值观
PWC white paper普华永道会计事务所白皮书
pyramid analysis塔式分析法
pyramid ratio塔式比率
quick ratio速动比率
quick ratio速动比率
Q ratio比率,资产市价对现时重置成本比率
Q-system定量订货制度
qualification附保留意见;资历
qualification share资历股份
qualified acceptance附条件承兑
qualified audit report附保留意见审计报告
qualified endorsement附条件背书
qualified fixed asset限定固定资产
qualified opinion附保留意见书
qualified pension plan限定退休金计划
qualified stock options限定购股权
qualifying licensing examination资格注册考试
qualitative analysis定性分析
qualitative characteristics会计信息的质量特征
qualitative factor质量因素
quality certificate质量证明书
quality control质量控制
quality cost质量成本
quality engineering质量工程
quality market优质商品市场
quality of asset资产质量
quality of earnings收益质量
quality review质量检查
quality stock优质股票
quantitative analysis定量分析
quantitative factor数量因素
quantity discount数量折扣
quantity reorder system定论订货制度
quantity variance数量差异
quarterly dividend季度股利
quarterly statement季度报告
quasi-contract准合同
quasi-corporation准公司
quasi-money准货币
quasi-public company准公营公司
quasi-reorganization准改组,帐面改组
quasi-subsidiary准子公司
questionable payment可疑帐款
questionnaire on internal control内部控制调查表
queuing theory排队论
quick assets速动资产
quick liability速动负债
quick money速动资金
quick ratio速动比率
quit claim放弃产权
quorum法定人数
quota配额,限额
quota share reinsurance定额分保,定额责任分保
quotation报价,报价单,行情表
quoted company证券上市公司
quoted price牌价
quoted securities上市证券,挂牌证券
return on total asset资本总额收益率
return on stockholders’ equity股东产权收益率
return on common stock equity普通股产权收益率
return on sales销售收益率
receivables turnover应收帐款周转率
return on investment投资收益率
return in equity产权收益率
racial discrimination种族歧视
racketeering敲诈,诈骗
radical school of accounting theory激进学派会计理论
radical unionism激进工会主义
raid掠夺股权,盗用,挪用
raider firm掠夺性企业
raised check涂改支票
raising funds筹措资金
rake-off受贿
R&D company研究和发展专业公司
R&D cost研究和发展成本
random随机
random access随机存取
random access memory随机存取存储器
random sampling随机抽样法
random variance随机变量
random walk theory随机漫步理论
range全距,幅距
rank登记,顺序
ranking of projects投资项目排列顺序
rapid amortization快速摊销
ratable value应税价值
rate比率
rate anticipation swap利率预期掉换
rate cutting费率削减
rate fixing费率核定
rate of discount贴现率,折现率
rate of dividend股利率
rate of interest利率
rate of return on investment投资收益率
rate of return on sales销售收益率
rate of return on equity产权收益率
rate per annum年率
rate per diem日率
rate per mensem月率
rate regulation费率管制
rate risk汇率风险,利率风险
rates地方税
rates relief地方税减免
rates support grant地方税补助拨款
rate variance工资率差异
ratification认可,批准
rating评定信用等级
rating agency信用等级评定机构
ratio比率
ratio analysis比率分析
ratio analysis method比率分析法
ratio chart比率图表
ratio covenant比率保证条款
ratio estimation比率推算法
rationalized production合理化生产
ratio of current asset to current liability流动资产对流动负债比率
ratio of current asset to total asset流动资产对资产总额比率
ratio of current liability to total liability流动负债对负债总额比率
ratio of dependence on foreigntrade外贸依存率
ratio of fixed asset to capital固定资产对资本比率
ratio of fixed to total assets固定资产对总资产比率
ratio of inventory to net sales存货对销售净额比率
ratio of net income to net sales净收益对销售净额比率
ratio of net income to equity净收益对资本净值比率
ratio of quick asset to current liability速动资产对流动负债比率
ratio of receivable to net sales应收帐款对销售净额比率
ratio of sales to cost销售成本率
ratio of total liability to equity负债总额对资本净值比率
raw data原始数据
raw material inventory原材料存货
r_base个人电子计算机数据库管理程序
reacquired bond购回债券
reacquired stock购回股票
read阅读
reader阅读器
readjustable bond可调整利率债券
readjusting entry帐务重新调整分录
read-write memory读写存储器
ready cash现金,现款
ready sale适销,畅销
ready shipment即期装运
Reaganomics里根经济学
real实物的,实际的,不动产的,房地产的
real account实帐户
real capital实物资本
real cost实物成本,实际成本
real estate房地产,不动产
real estate agent不动产经纪人
real estate income不动产收益
real estate investment不动产投资
real estate investment trust不动产投资信托公司
real estate loan不动产贷款
real estate market不动产市场
real estate mortgage不动产抵押
real estate mortgage bond不动产抵押债券
real estate portfolio不动产组合投资
real estate tax不动产税
real gross national product实际国民生产总值
real income实际收入,实际收益
real investment实际投资
realizability变现能力
realizable asset可变现资产
realizable value可变现价值
realizable value accounting变现价值会计
realization实现,变现
realization and liquidation account变现清算帐户
realization and liquidation statement资产清算表
realization convention实现常规
realization principle实现原则
realized gain or loss已实现损益
realized value变现价值
real national income实际国民收入
real personal disposable income个人可支配的实际收入
real property不动产
real rate of interest实际利率
real-time information system实时信息系统
real-time processing实时处理
realty不动产
real value实际价值
real wage实际工资
rearrangement of debt重新安排债务
reasonableness check合理性抽查,合理性校验
reasonable value合理价值
reassessment重估价
rebate回扣,退税
rebate card回扣信用卡
rebudgeting重编预算
recapitalization重组资本
recapture clause收回权益条款
recapture of earnings超额收益的归国有
receipt收入,现金收入;收据
receivables应收款项
receivables financing应收款项融通资金
receivables turnover应收帐款周转率
receiver收款人,破产企业财产接管人
receivership accounting破产清算责任会计
receiving order接管指令
receiving report收货报告单,收货单
recession衰退
reciprocal account相互往来帐户
reciprocal allocation method相互分配法,相互分摊法
reciprocal buying互购,互买
reciprocal holdings相互控股
reciprocal tariff互惠关税
reciprocal trade互惠贸易
reclassify再分类
recognition criteria确认标准
recognition of expense费用确认
recognition of revenue营业收入确认
recognition principle确认原则
recognition rule确认规则
reconciliation调节
reconciliation statement调节表
reconciliation working sheet调整工作底稿
recontract重订合同
record记录
record date列册日期
recording medium记帐媒介
records protection记录保护
records retrntion记录保存
recoup补偿
recourse追索权
recoverable amount可收回金额
recoverable cost可回收成本
recovery复苏,回收
recovery value回收价值
recurring audit经常性审计
recurring costs经常性成本
red balance赤字余额
red clause letter of credit红条款信用证
redeemable bond可赎回债券
redeemable preferred stock可赎回优先股
redemption赎回,偿还
redemption fund偿债基金
redemption period赎回期,偿还期
redemption premium赎回溢价
redemption price赎回价格,兑回价格
redemption yield兑回收益率,兑现收益率
redevelopment再开发
red flag红色信号
red-herring prospectus红色招股说明书
red risk赤字,亏损
red-ink entry红字分录
rediscount转贴现,再贴现
rediscount rate转贴现率,再贴现率
redistributed cost再分配成本
redistribution of income收入再分配
redistribution of wealth财富再分配
reducing-balance method余额递减折旧法
reduction of capital缩减资本,减资
redundancy payment解雇津贴
reexport再出口,转口
referee公断人,后备付款人
reference资信证明信,资信证明材料;索引,查帐索引
reference book资信手册
refinancing重筹资本
reflation通货复帐
reform改革
reformation of economic system经济制度改革
refugee capital逃亡资本
refund退款,退税;兑换证券,调换证券
refunding bond调换债券
regional cpa firms地区性会计事务所
regional economic integration地区经济一体化
regional network地区网络
regional stock exchange地区性股票交易所
regional trading arrangements地区贸易安排
register登记薄,寄存器
registered auditor注册审计师
registered bond记名债券
registered bookkeeper注册薄记师
registered business programmer注册企业程序师
registered capital注册资本
registered stock记名股票
registered trademark注册商标
register of directors and secretaries公司董事和秘书登记薄
register of members股东登记薄
register of transfer转让登记薄
registrar注册管理机构,注册管理官员
registrar in bankruptcy破产注册管理局
registrar of company公司注册管理局
registration登记,注册
registration statement申请上市注册报表
regression analysis回归分析
regression coefficient回归系数
regressive tax递减税,累退税
regular audit常规审计
regular dividend正常股利
regular income固定收入,固定收益
regular rate正常工资率,常规利率
regular tax正税
regulation条例,规章
regulation of corporate financial reporting公司会计报表条例,公司会计报表规章
regulation S-T规章,申请上市电子注册会计报表规章
regulation S-X规章,申请上市注册会计报表内容和格式规章
regulatory tax节制税
rehabilitation cost修复成本
rehypothecate再抵押
reimbursable expenditure可补偿支出
reimbursement偿付
reimbursing bank偿付银行
reinsurance分保,再保险
reinvestment再投资
reinvestment privilege再投资特权
reinvestment rate再投资率
reinvestment risk再投资风险
related company联营公司
related cost关联成本
related fund关联基金
related party transaction关联人士交易,内幕交易
relative cost advantage相对成本优势
relative fixed cost相对固定成本
relative priority相对优先求偿权
relative risk相关风险
relative sales value method相对销售价值法
relative volatility相对变动性
release放弃权益,解除抵押
relevance相关性
relevance principle相关性原则
relevant cost相关成本
relevant range相关范围
reliability可靠性,可靠程度
reliability principle可靠性原则
reliance on internal control对内部控制制度的信赖程度
relief救济,剔除,减免
remittance汇付,汇款
remittee收款人
remitter汇款人
remitting bank托收银行,汇款银行
remortgage转抵押,再抵押
remote terminal远程终端机
removal cost拆迁成本
remuneration报酬
renegotiation重议价
renewal更新,展期
rent租用,租金
rental expense租赁费用
rental income租赁收益
rent-purchase租购
reorder cost订货成本,再订货成本
reorder point订货点,再订货点
reorder quantity订货量
reorganization公司改组,公司重组
reorganization bond公司改组债券
reorganization plan公司改组计划,公司重组计划
repairs and maintenance维修费
repatriation restriction汇出利润限制
repayment偿还,偿付
repeating audit重复性审计
repeating decision重复性决策
replacement cost重置成本
replacement cost accounting重置成本会计
replacement cost insurance重置成本保险
replacement value重置价值
repledge转押
replevin归还产权
repo再回购协议
report年度报告,审计报告
report form报告式
reporting currency报告货币
reporting objectives报告目标
reporting period报告期
reporting policies报告政策
reporting postulate报告假设
reporting standard for audit审计报告准则
repossession已售商品收回
representation情况申诉,情况说明
representation and warranties情况申诉和保证
representative firm代表性企业
representative sample代表性样本
repressed inflation抑止性通货膨胀
reproduction cost再生产成本
reprivatization发还私营
repudiation拒付债务
repurchase agreement再购回协议
repurchased stock购回股份
request for proposal请求投标,招标
required deposit balance规定存款余额
required rate of return期望收益率
requisition请购单,领料单
resale转售
resale price转售价格
resale value转售价值
rescheduling of debt债务重议
rescission解约
research and development研究和开发
research and development cost研究和开发成本
research intensive研究密集
research libraries information network研究性图书信息网络
reservation权益保留
reserve准备,准备金,公积金
reserve accounting公积金会计
reserve currency储备货币
reserve for accidents意外事故准备金
reserve for depreciation折旧准备
reserve fund准备金,公积金
residual asset剩余资产
residual claim剩余索赔权
residual cost剩余成本
residual equity剩余股权
residual equity theory剩余产权论
residual income剩余收益额
residual theory of dividend剩余股利理论
residual value剩余价值
resolution决议
resource资源,资财
resource allocation资源分配
resource budget资源预算
resource-oriented production面向资源生产
resources conservation资源保护
resource sharing资源分享
respondentia船货抵押借款
responsibility accounting责任会计
responsibility budget责任预算
responsibility center责任中心
responsibility costing责任成本计算法
restatement of financial statement重编财务报表,重编会计报表
restitution赔偿,偿还
restraint of trade贸易约束
restricted cash限定用途现金
restricted fund限定用途基金
restricted retained earning限定用途留存收益
restricted security限制公开发行的证券
restrictive covenant限制性条款
restrictive endorsement限定背书
restrictive policy限制性政策
restructuring of debt债务重定,债务调整
results from operation经营成果
retail accounting零售会计
retail audit零售审计
retail cost零售成本
retail method零售盘存法
retail price零售价
retail price index零售价格指数
retained earnings留存收益,留存盈余
retained earnings policy留存盈余政策,留存收益政策
retained earnings statement留存盈余表,留存收益表
retained earnings to net worth ratio留存收益对资本净值比率
retained income留存收益
retained profit留存利润
retention money扣留款项,保留款项;留存资金
retention ratio留存比率
retirement退役,报废;退股,还本;退休
retirement benefit退休金
retirement fund资产重置基金;退休金基金
retirement of bond债券偿兑
retirement of stock股票退股
retirement plan退休计划,退休办法
retirement policy退休政策
retrenchement紧缩开支
retrieval检索
retroactive adjustment追溯调整
retroactive pay追补工资
return报酬,收益;纳税申报表,税单
returned check退回支票
returned goods退回货物
returned of capital资本退回,资本收回
return on assets资产收益率
return on capital资本收益,资本收益率,投资收益率
return on common equity普通股产权资本收益率
return on equity产权资本收益率
return on investment投资报酬率,投资收益率
return on sales销售收益率
return on total assets资产总额收益率
revalorization of currency币值重定
revaluation重估价
revaluation of assets资产重估价
revaluation of currency币值重估
revaluation reserve重估价准备金
revaluation surplus重估价盈余
revenue收入,营业收入;岁入,税收
revenue account营业收入帐户,岁入帐户
revenue and expense account收入和费用汇总帐户
revenue anticipation note待付税款票据
revenue bond收益担保债券
revenue center收入中心
revenue-cost graph收入成本图表
revenue expenditure营业支出
revenue-expense view收入-费用观念
revenue recognition收入确认,营业收入确认
revenue recognition principle收入确认原则
revenue reserve营业公积金
reversal cost method倒轧成本法
reverse dumping反向倾销
reverse entry转回分录
reverse income tax反向所得税
reverse leverage反向杠杆作用
reverse splitup并股
reverse yield gap反向收益率差距
review检查,复核
revocable credit可撤销贷款
revocable letter of credit可撤销信用证
revocable trust可撤销信托
revolving charge account循环赊帐帐户
revolving credit循环信贷,循环贷款
revolving credit agreement循环信贷协议
revolving fund周转金
revolving letter of credit循环信用证
reward奖金,报酬
right权利,认股权,购股权
right of absolute priority绝对优先求偿权
right of action起诉权,诉讼权
right of execution执行权
right of first refusal第一拒绝权
right of lien留置权
right of offset抵消权
right of recourse追索权
right of redemption赎回权
right of subrogation取代债权,取代追索权
right of way地役权
rights issue附权发行
rights letter购股权证书
rights on附权,附认购新股权
rights out除权
rigid price僵硬价格
ring操纵市场集团
risk风险
risk-adjusted discount factor险调整折现系数
risk-adjusted rate of return风险调整收益率
risk analysis风险分析
risk and return relationship风险和收益地关系
risk averter风险厌恶者
risk capital风险本
risk consulting风险咨询
risk diversification风险分散
risk exposure风险暴露程度
risk index风险指数
riskless portfolio无风险证券组合投资
riskless rate of return无风险投资收益率
risk lover风险爱好投资人
risk management风险管理
risk manager风险经理
risk premium风险报酬,风险溢酬
risk-return analysis风险收益分析
risk-return frontier风险收益边界
risk-return trade-off风险收益抉择
rock bottom price最低价
rocks财务窘迫
rolling budget滚动预算
rollover转期
rotation of auditor审计师轮换
rotation of capital资本循环,资本周转
rotation of directors公司董事轮换
round lot整批数量,整批
round off去掉尾数,四舍五入
round sum整数
round transaction整套交易
round-tripping迂回套利
royalty租费,版税,开采权使用费,专利使用费,技术转让使用费
royalty payment专利权转让使用费,技术转让提出费
rubber check空头支票
rule规则,实施细则,运算法则
rule off划线结传
rule of seventy-eight 78规则,贷款利息计算公式
rule of seventy-two72规则,投资本利和金额计算公式
rules of thumb约略估计方法
run挤兑
runaway inflation急骤上涨的通货膨胀
running ccount未结清帐户,赊帐帐户
running cost运转成本
running credit周转信贷
running expense日常费用
running form流水式
running in ventory永续盘存
running margin经营利差
running yield本期收益率
Rutgers accounting web新泽西州立大学会计互联网
Senior accountant会计师或者高级会计师
Safe deposit寄存保管
safe deposit charge寄存保管费
safeguarding of assets资产保护
safe investment rule安全投资规则
safety factor安全系数
safety inventory安全库存,保险库存
safety margin营业安全幅度
safety stock安全库存,保险库存
salaried employee挣薪金的职工
salaried partner挣薪金的合伙人
salary薪金
salary and allowance薪金和津贴
salary and commission薪金加佣金
salary management薪金管理
salary range薪金幅度
salary rate薪金率
salary reduction plan薪金扣减计划
salary roll薪金表
salary structure薪金结构
sale销售
sale and leaseback售后租回租赁
sale by description凭说明书销售
sale by inspection凭验货销售
sale by sample凭样品销售
sale by trademark凭商标销售
sale contract销售合同
sale price售价
sales销售额,销售收入
sales account销售帐户,销售收入帐户
sales allowance销货折让
sales analysis销售收入分析
sales audit销售审计,销售收入审计
sales basis销售基准
sales book销货薄,销售收入帐薄
sales budget销售预算,销售收入预算
sales commission销售佣金
sales discount销售折扣
sales forecast销售预测,销售收入预测
sales invoice销货发票
sales journal销售日记帐,销售收入日记帐
sales ledger销售分类帐,销售收入分类帐
sales mix销售组合,销售商品品种
sales mix variance销售商品品种结构差异
sales price variance销售价格差异
sales promotion促销
sales records销售记录,销售收入记录
sales register销货登记薄
sales representative销售代理商
sales return销售退回
sales tax销售税,营业税
dales terms销售条件
sales to accounts receivable ratio销售收入对应收帐款比率
sales to current liabilities ratio销售收入对流动负债比率
sales to inventory ratio销售收入对存货比率
sales to total asset ratio销货额对资产总额比率
sales volume variance销量差异
salvage value残值
sample样本
sample precision样本精确度
sample size样本量
sampling抽样法
sampling error抽样误差
sampling for attributes属性抽样法
sampling for variance变量抽样法
sampling risk抽样风险
sampling test抽样检查
sanction制裁
S&L assicuatuib储蓄贷款协会
S&P compustat标准和普尔公司会计数据库
S&P 500 stock index标准和普尔500种股票价格指数
Sarbanes-Oxley Act萨班斯-奥克斯法案
Sarbanes-Oxley information center萨班斯-奥克斯法案信息中心
satellite banking卫星银行业务
satisfaction偿还,赎回
satisfaction of claim理赔
saturation stage饱和阶段
save as you earn scheme定额储蓄计划
savings储蓄
savings account储蓄帐户
savings and loan association储蓄贷款协会
savings bank储蓄银行
savings bond储蓄公债
savings deposit储蓄存款
saving deposit certificate定期储蓄存款
savings ratio储蓄率
saye scheme定额储蓄计划
scale economy规模经济
scalper小投机者
scan审阅,查阅;扫描
scarce currency稀有货币
scarce resources稀有资源
scatter graph散点图,散布图
scavenger sale财产抵税拍卖
scenario远景概况
schedule附表,明细表;税率表,费率表
schedule of accounts receivable应收帐款明细表
schedule of manufacturing overhead制造间接费用明细表
schedule of property财产明细表,财产目录
scheme of composition偿债和解计划
scientific management科学管理
scientific method of amortization科学摊销法
scissors difference剪刀差
scope limitation范围限制
scope of audit审计范围
scope of cover承保范围
scope paragraph范围段落
scorekeeping记录保管
S corporation小型企业公司
scrap value费料价值
screen trading屏幕交易
scrip临时凭证,代价券
scrip dividend临时凭证股利,票据股利
scrip issue发行红利股
seal印章
sealed bid密封投标
seasonal adjustments季节性调整
seasonal discount季节性折扣
seasonal unemployment季节性失业
seasonal variation季节性变动
seasoned securities价格已稳定证券
SEC EDGAR database证券交易管理委员会数据库
SEC Bulletins证券交易管理委员会公报
SEC Investigation证券交易管理委员会调查
SEC Laws&Regulations证券交易管理委员会法律和规章
SEC New rule on internal control reporting美国证券交易管理委员会新会计规章,对上市公司内部控制地审计报告
secondary account二级帐户
secondary auditor从属审计师
secondary bank二级银行
secondary classification二次分类
secondary data第二手数据
secondary liability从属负债,从属债务
secondary market二级市场
secondary offering第二次销售
second beneficiary第二受款人
second mortgage第二抵押
secrecy保守机密
secret commission秘密佣金
secret ledger机密分类帐
secret reserve秘密准备金
secular inflation长期通货膨胀
secular stagnation长期经济停滞
secular trend长期趋势
secular bond担保债券
secular creditor有担保债权人
secured liability担保负债,担保债务
secured loan担保贷款
secured transaction担保交易,担保经济业务
securities证券
securities act of 1933年证券法
securities acts证券法
securities analysis证券分析
securities analyst证券分析师
securities and exchange commission证券交易管理委员会
securities and futures authority证券和期货交易管理协会
securities and investment board证券和投资管理委员会
securities company证券公司
securities exchange证券交易所
securities exchange act of 1934年证券交易法
securities exchange tax证券交易税
securities fraud证券欺诈
securities industry证券产业
securities industry automation corporation证券产业自动化公司
securities investment trust证券投资信托公司
securities investor protection act证券投资人保护法
securities investor protection corporation证券投资人保护公司
securities market证券市场
securities market line证券市场贝塔风险线
securities ratings证券等级
securities swap证券换掉
securities trading证券交易
securitization证券化
security证券,担保,担保品
security agreement担保协议
security capital安全资本
security deposit保证金
security interest担保权益
security needs安全需求
security risk证券风险,担保风险
seed capital种子资本,创业资本
seed money种子资金,创业资金
segment分部,独立计量损益部门
segment accounting分部会计
segmentation strategy分部战略
segment contribution margin分部贡献毛利
segment reporting分部报告
segregation of duties职责分割,职责划分
seizure充公,没收
selective distribution选择性销售
selective inventory control选择性存货控制
self-administered fund自管基金
self-assessment自估税额
self-balancing自平
self-constructed asset自建固定资产
self-employment自营职业,个体经营
self-employment自营职业,个体经营
self-employment income自营职业收益,个体经营收益
self-employment retirement plan自营职业者退休金计划
self-employment tax自营职业税
self-finance自筹资金
self-finance ratio自筹资金比率
self-insurance自保,自办保险
self-interest principle自利原则
self-liquidation financing自偿性筹资
self-regulation system自律制度
self-regulatory organizations自律组织
self-sustaining fund自给资金
seller’s lien卖方留置权
seller’s market卖方市场
selling and administrative expense销售和管理费用
selling and administrative expense budget销售和管理费用
selling expense销售费用
selling group推销联营,推销集团
selling price卖价,报价
selling short卖空
selling syndicate推销联营,推销集团
sell of process-further decision销售或继续加工决策
semi-finished product半成品
semi-fixed cost半固定成本
semi-senior accountant中级会计师
semi-variable cost半变动成本
senior accountant高级会计师
senior bond优先债券
senior capital优先资本
senior creditor优先债权人
senior debt优先债务
senior interest优先权益
senior mortgage优先抵押
senior partner高级合伙人
senior security优先证券
sensitive market敏感性市场
sensitivity analysis敏感性分析
separable asset可分离资产
separable cost可分离成本
separable entity postulate单独个体假设
separate property单独支配的财产
separate reture单独税单
separation of ownership and control所有权与管理权的分离
separation pay解雇费
sequential access按序存取
sequestered account查封帐户
sequestration查封,扣押
serial bonds分期偿还债券
serial correlation序列相关
series bonds系列债券
serious fraud office重大舞弊调查局,重大欺诈调查局
service劳务,服务;清偿债务;局,署
service center服务中心劳务中心
service contract劳务合同,服务合同
service cost劳务成本
service department劳务部门
service industry服务产业
service lease服务性租赁
service life服务年限
service of debt债务偿付
service potential服务潜力
set of accounts成套帐薄
set of documents整套单据
set-off抵消
settlement结算,清算
settlement date结算日期,交割日期
settlement funds结算资金
settlement of accounts帐目结算
settlement of claims理赔
settlement of exchange结汇
settlement price结算价格,清理价格
settlement sheet债务结算表
settlement term结算条件
settlor财产授与人
set-up cost生产准备成本
seventh directive第7号令
several liability个别责任
shading减让
shadow director影子董事
shadow price影子价格
shady transaction秘密交易
shake-out迫使估价暴跌
shake-up构重大改组
shame corporation虚假公司
sham transaction虚假业务
share股份,股票
share bonus股票红利
share capital股本
share certificate股票
share revenue分成收入
share exchange股份交换
shareholder股东
shareholders’ register股东登记薄
shareholders’ equity股东产权
share index股票价格指数
share of stock股份
share of the market市场份额,市场占有率
share option购股权,股票期权
share premium股本溢价
share split股份分割,分股
share transfer股票转让
share warehousing股份存储
sharing arrangement分成协议
shark诈骗者
shark watcher诈骗识别专家
shell company空壳公司
shelter避税项目
Sherman anti-trust act谢尔曼反托拉斯法
shifting of tax burden税收负担转嫁
shipment装运,船运;装运货物,船运货物
shipment and delivery cost发运费用
shipment policy船运保险单
shipment price交运价格
shipowner’s lien船主留置权
shipping department发运部门
shipping document运货单据,发运单据
shipping exchange海运交易所
shipping expense运货费用
shipping specifications装货清单
short account空头帐户
shortage短量,短缺额
shortage cost缺成本
short bill短期票据,短期汇票
short covering空头补进
short-form audit report短式审计报告
short position空头,短缺头寸
short run短期
short-run decision短期决策
short-run marginal cost短期边际成本
shorts短期证券
short sale卖空
short term短期
short-term asset短期资产
short-term budget短期预算
short-term debt短期债务
short-term debt ratio短期债务比率
short-term financing短期筹资
short-term forecast短期预测
short-term interest rate短期利率
short-term investment短期投资
short-termism短期盈利主义
short-term lease短期租赁
short-term liability短期负债
short-term loan短期贷款
shrinkage损耗
shutdown expense停产费用,停业费用
sick pay病假工资
sight bill即期汇票
sight credit即期信用证
sight deposit活期存款
sight draft即期汇票
sight letter of credit即期信用证
sight rate即期汇率
signature签字,署名
signature card印鉴卡
signed instrument签约文件,签署票据
signer签约人,签署人
significant amount有实义金额,大数金额
sign off结束指令
sign on开始指令
silent partner隐名合伙人
silicon valley硅谷
simple arbitrage简单套利
simple capital structure简单资本结构
simple contract简易合同
simple debenture无担保公司债
simple entry简单分录
simple interest单利
simple journal简单日记帐
simple rate of return简单收益率
simple regression analysis简单回归分析
simple trust简单信托
simplex method单纯形法
simplicity简明性
simplified financial statement简化财务报表,简化会计报表
simulation模拟
simultaneous processing同时处理
simultaneous verification同时验证
single cost system单一成本制度
single-entry bookkeeping单式薄记
single liability单独责任
single option单项期权
single payment loan一次付清贷款
single premium policy一次付清保险单
single presentation单独反映
single proprietorship独资
single-step income statement单步式损益表
single-tax system单一税制
single venture独营,独资经营
sinking fund偿债基金
sinking fund method of depreciation偿债基金折旧法
sinking fund reserve偿债基金准备金
site厂址,网址,网址
site selection study厂址选择研究
site value tax地价税
situational management情势管理
six-day 6%method六天六厘计算法
skeleton account T型帐户
skewness偏斜性
skill-intensive技术密集型
skimming pricing刮脂价格,早期获利价格
skip逃债者
skip account逃债者帐户
skip tracing逃债追踪服务
sky rocketing price飞涨价格
slack budget松弛预算
slack market疲软市场
slack path松弛路径
slack season淡季
sleeping partner隐名合伙人
slide error位数移动错误
slide scale滑动比率
slide scale price滑动价格
slide scale tariff滑动关税税率
sliding budget滑动预算
slip传票
slow asset呆滞资产
slump经济萎缩
slush money行贿资金
small business administration小型企业管理局
small business corporation小型企业公司
small business investment company小型企业投资公司
small company小型公司
small loan小额贷款
small loan company小额贷款公司
small profit and quick return薄利多销
smart card机敏信用卡,职能信用卡
smart investment机敏投资
smart pros智能财会信息网
smart terminal机敏终端机,智能终端机
smash破产
smoothing修匀
smuggling走私
S-O act萨班斯-奥克斯法案
social accounting社会会计
social audit社会审计
social balance sheet社会资产负债表
social benefit社会效益
social benefit cost ratio社会效益对社会成本比率
social cost社会成本
social darwinism社会达尔文主义
social dumping社会倾销
social economic environment社会经济环境
social economics社会经济学
social-economic welfare approach社会经济福利法
social impact statement社会影响报表
social income社会收益
social indicator社会指标
social insurance社会保险
social objective社会目标
social responsibility社会责任
social responsibility accounting社会责任会计
social responsibility audit社会责任审计
social responsibility investment社会责任投资
social responsibility statement社会责任报表
social risk社会风险
social security社会保障,社会保险
social security administration社会保障事务管理局
social security benefit社会保障金
social security tax社会保障税,社会保险税
social wealth社会财富
social welfare社会福利
society for information management信息管理协会
soft copy软拷贝
soft currency软货币,软通货
soft expert软专家
soft funding软性资金来源
soft loan软通货贷款
soft loan window软贷款窗口
soft market行情疲软,疲软市场
soft money软货币,软通货
software软件
software compatibility软件兼容性
software development cost软件开放成本
software flexibility软件灵活性
software life cycle软件寿命周期
software maintenance软件维护
software package软件组合程序
software security软件安全措施
sole distributer总经销商
sole practitioner单独开业者
sole proprietorshiip独资,独资企业
solvency偿债能力
solvency ratio偿债能力比率
sophisticated investor精明投资人
sorting分类,排序
sorting code number分类编码
sound finance稳健财政,稳健财务
sound value公平价值,合理价值
source and application of funds statement资金来源和运用表
source data原始数据
source document原始凭证
source of evidence证据来源
source of financing资本筹措来源
source of taxation税源
source of working capital流动资金来源
south sea bubble南洋泡沫
sovereign immunity主权国豁免权
sovereign loan主权国贷款
sovereign risk主权国贷款风险
special account专用帐户
special agent特约代理商
special assessment特别摊派税捐,特种税捐
special audit专项审计,特别审计
special bonus特别红利
special budget特别预算
special cash专用现金
special commissioners特派专员
special cost analysis专项成本分析
special crossed check特别划线支票
special deposit特别存款
special dividend特别股利
special drawing rights特别提款权
special economic zone经济特区
special endorsement特别背书
special fund专用基金
special interest group特定权益社会集团
special journal专用日记帐
special ledger专用分类帐
special letter of credit特别信用证
special order decision特殊订单决策
special partnership特别合伙
special privilege特殊优惠
special purpose financial statement专用财务报表,专用会计报表
special report专项审计报告,特别审计报告
special resolution特别决议
special revenue fund特种收入基金
specie硬币,铸币
specific assignment特定转让,个别转让
specific cost特殊成本,专署成本
specific identification method个别鉴定法
specific insurance特定财产项目保险
specific legacy指定遗嘱,特别遗赠
specific-order costing订单成本制度
specific price index个别物价指数,单项物价指数
specific price level chance个别价格水平变动
specific purpose fund专门用途基金,专用基金
specific separate entity postulate特定独立个体假设
specific tax从量税
speculation投机,投机活动
speculative investment投机性投资
speculative motive投机性动机
speculative stock投机性股票
speculator投机商
speech recognition software语言识别软件
spending开支,支出
spending-power开支能力
spending variance开支差异
spendthrift挥霍浪费
spin-off分拆
split股份分割
split capital trust分股信托
split-investment company分股投资公司
split-off以股易股,股本转换
split-off point分离点
split-up股本分割
spoilage废品损耗,次品损耗
spoiled product废品,次品
sponsor创办人,资助人
spontaneous credit自发费用
spot cash手存现金
spot check突击检查,现场抽查
spot exchange rate即期汇率,现汇汇率
spot goods现货
spot market现货交易市场,现汇交易市场
spot price现货价格
spot transaction现货交易
spread差价,进销差价;详细记录
spread arbitrage差价套利
spread sheet棋盘式数据表,棋盘式计算表
spread sheet program棋盘式计算表编制程序
squeeze压缩,紧缩;轧空头;倒轧
stabilization稳定
stabilization function稳定职能,稳定经济职能
stabilized bond稳定币值债券
stabilized price稳定价格
stabilizers稳定经济工具
stable monetary unit postulate稳定货币单位假设
staff雇员,参谋人员
staff auditor雇员审计师
staff authority参谋职权,幕僚职权
stag新股套利者
stage of completion完工程度
stage of product life产品寿命阶段
stagflation停滞性膨胀,滞胀
stagnation停滞
stakeholder特定权益集团
stakeholder theory特定权益集团理论
stale bill of lading失效提货单,过期提货单
stale check失效支票,过期支票
stamp tax印花税
standard标准,准则
standard poor’s compustat标准和普尔公司会计数据库
standard& poor’s corporation标准和普尔公司
standard& poor’s 500 stock index标准和普尔500种股票价格指数
standard& poor’s rating标准和普尔证券评定登记
standard audit report标准和审计报告
standard card标准信用卡
standard contract标准合同
standard cost标准成本
standard costing标准成本计算法
standard cost variance标准成本差异
standard deducion标准扣减额
standard deviation标准差
standard error标准误差
standard industrial classification标准产业分类
standard international trade classification国际贸易标准分类
standardization of accounting会计的标准化
standardization of accounting terms会计名词的标准化
standardized audit program标准审计程序
standard labor time标准人工工时
standard material price标准材料价格
standardized international accounting国际标准化会计
standard labor rate标准工资表
standard money标准货币,本位币
standard of conduct行为准则
standard of living生活水准
standard of performance业绩考核标准
standard overhead标准间接费用
standard ratios标准比率
standby cost休闲成本
standby equipment备用设备
standby letter of credit备用信用证
standby revolving credit备用周转性信贷
standing auditor常任审计师
standing cost长期成本
standing data长期数据
standing order长期订单
standstill agreement暂停偿付协议
staple stock主要存货
star software斯塔软件
start-up cost生产准备成本
stated capital规定股本,设定股本;申报股本
stated value设定价值
state enterprise国营企业
state flat rate pension国家统一退休金
statement报表,客户结帐单,帐单,公报
statement analysis报表分析
statement form报表格式
statement of account客帐结算单
statement of affairs清算式资产负债表
statement of assets and liabilities资产负债表
statement of cash flows现金流量表
statement of cash receipts and disbursements现金收支表
statement of financial position财务状况表
statement of cost of goods manufactured产品成本报表
statement of income收益表,损益表
statement of net worth资本净值表
statement of operating营业报表
statement of realization and liquidation变现和清偿表
statement of retained earnings留存收益表,留存盈余表
statement of revenues and expenditures收支表
statement of stockholder’s equity股东权益表
state-owned enterprice国营企业
state ownership国有制
state planning国家计划
state trading国营贸易
static analysis静态分析
static budget静态预算
static statement静态报表
static structure静态结构
statistical accounting统计会计
statistical analysis system统计分析系统
statistical sampling统计抽样法
statistical software统计软件
status inquiry agency信用调查机构
status of taxpayer纳税人身份
statute law成文法
statute of fraud防止欺诈法
statute of limitation时效法
statutory accounting法规会计
statutory audit法规审计
statutory basis法定基准
statutory books法定帐册
statutory capital法定股本
statutory declaration法定申明
statutory depletion法定折耗
statutory legacy法定遗产
statutory merger法定兼并
statutory receiver法定破产企业财产接管人
statutory statement法定报表
step allocation method逐步分配法,逐步分摊法
step-rate mortgage阶梯式利率抵押贷款
step-variable cost阶梯式变动成本
stewardship保管职责
step cost阶梯式成本,阶梯式变动成本
stewardship accounting保管责任会计,保管会计
stipend薪金,固定津贴
stipulated price约定价格
stochastic随机性
stock股份,股票;政府证券;存货,存量
stock acquisition plan股票购买计划
stock appreciation股票升值,存货升值
stock appreciation relief存货升值税额减免
stock appreciation rights股票升值权益
stock arbitrage股票套利
stock averages股票平均价格指数
stock bonus股票红利
stock broker股票经纪人
stock certificate股票
stock clearing corporation股票清算公司
stock company股份公司
stock compensation股票报酬
stock control存货控制
stock dilution股份稀释,股权削减
stock discount股票折价
stock dividend股票股利
stock exchange股票交易所
stock exchange automated quotations股票交易所自动行情表
stock exchange daily official list股票交易所每日官定牌价
stockholder股票持有人,股东
stockholders‘ equity股东产权
stockholders’ equity ratio股东产权比率
stockholders’ equity turnover股东产权周转率
stock index股票指数,股票价格指数
stock index futures股票指数期货
stock index option股票指数期权
stock in trade待销存货
stock market股票市场
stock market crash股市行情暴跌
stock on hand库存存货
stock option购股权
stock option accounting购股权会计
stock out库存耗竭,库存缺货
stock-out cost缺获成本
stock outstanding流通在外股份
stock premium股票溢价
stock price股票价格
stock purchase plan股票购买计划
stock purchase warrant购股权证
stock quotation股票行情表
stock register股票登记薄
stock repurchase股票回购
stock right优先购股权
stock split股份分割,拆股
stock subscription股票认购
stock taking存货盘盈
stock transfer股票转让,股票过户
stock transfer tax股票交易税,股票过户税
stock turnover存货周转率
stock valuation存货计价
stock warrant购股权证
stock watering股票掺水
stock yield股票收益率
stop-payment order停止支付通知单
stopped check止付支票
storage存储,存储器
storage capacity存储容量
storage cost存储成本,仓储成本
store audit零售商店审计
storehouse仓库
stores库存材料
stores card库存材料卡
stores ledger材料分类帐
stores requisition领料单,领料申请书
straddle买卖期货合同,买卖期权
straight bill of lading直接提货单,记名提货单
straight bond单纯债券
straight commission单纯佣金
straight lease直线租赁
straight letter of credit直接信用证
straight-line method of amortization直线推销法
straight-line method of depreciation直线折旧法
straight loan单纯信用贷款
straight salary单纯薪金
strategic budget战略预算
strategic business department战略营业部门
strategic decision战略决策
strategic finance战略财务
strategic investment appraisal战略性投资评价
strategic management accounting战略管理会计
strategic material战略物资
strategic planning战略计划
stratified sampling分层抽样法
striking price预购价格
strip option剥离期权,三重交易期权
stripping剥离
strong currency强势货币
strong trademark强性商标
structural analysis结构分析
structural chart组织机构图表
structural inflation结构性通货膨胀
structural unemployment结构性失业
structural of accounting theory会计理论结构
structure of financial statement财务报表结构,会计报表结构
structure of interest rate利率结构
structure of tax rate税率结构
stub票根,存根
subchapter scorporation非纳税公司
sub-contract分包合同
subcontractor分包商
subcontractor’s audit分包合同审计
subdivision of shares分股
subjective goodwill主观商誉
subjective probabilities主观概率
subjective value主观价值
subject matter标的物
subject to有待审批,受限于某项条件
subject-to option附保留意见书
subject to ratification有待审批
sublease分租,转租
sublicensing许可证转让
submission提交,报送
submortgage二次抵押,转押
suboptimization次优化
subordinated bond次等债券
subordinated debt次等债务
subordinated interest次等权益
subrogation取代债权
subscribe签署,认购
subscribe capital stock已认购股本
subscriber认购人,认股人
subscription认购
subscription right认股权,认股权证
subsequent events期后会计事项
subsidiary account辅助帐户,明细帐户
subsidiary benefit从属效益
subsidiary coin辅币
subsidiary company附属公司,子公司
subsidiary company accounting子公司会计
subsidiary documents附属单据
subsidiary export company附属出口公司
subsidiary ledger辅助分类帐
subsidiary letter of credit从属信用证
subsidized export补贴出口
subsidized price补贴价格
subsidy补助金,补贴
subsistence expense维持生存必须费用
substantive test实质性抽查,真实性抽查
substantive test risk实质性抽查风险,真实性抽查风险
subsystem子系统
subtotal小计
subtraction减除数,减项
subunderwriter证券分包商
successful-efforts accounting成效会计
succession继承
succession tax遗产继承税
successor auditor后任审计师
sufficient disclosure充分披露
suit诉讼
sum合计,总计
summary account汇总帐户
summary entry汇总分录
summary financial statement简式财务报表,简式会计报表
summary of significant accounting policies重要会计政策的摘要
summary prospectus简式招股说明书
sum-of-the-years’-digits method of depreciation年限总额折旧法
sumptuary tax限制消费税
sum total合计,总计
sundry account杂项帐户
sunk capital沉没资本
sunk cost沉没成本
sunk cost method沉没成本法
sunrise industry朝阳产业
sunset industry夕阳产业
sunshine law阳光法,公听法
superannuation fund超龄退职基金
superannuation funds office超龄退休基金管理局
supercomputer超级电子计算机
supermajority provision超多数股权条款
superprofit超额利润
supervision监督
supplementary appropriation追加拨款
supplementary budget追加预算
supplementary cost辅助成本
supplementary pension辅助退休金
supplementary statement辅助报表
supplementary unemployment benefit辅助失业补助金
supplementary wage辅助工资
supplier供应商
supplier credit卖方信贷
supplier’s monopoly卖主垄断
supplies物料,辅料
supply price供应价格
supply risk供应风险
supply-side economics供应经济学派
support buying支持性采购
support price平价,维持价格
suppressed inflation抑止性通货膨胀
supra protest参加承兑,信用担保承兑
surcharge附加费,附加税
surety保证,担保;保证人;
surety bond履行合同保证书
surety money保证金
surplus盈余
surplus reinsurance溢额责任分保
surplus reserve盈余准备金
surprise audit突击审计
surprise count突击盘点
surrender value退保金,低借价值
surtax附加税
survey report公证保告,鉴定报告
survey’s fee公正费,鉴定费
surviving company承替公司接办公司
surviving partner承替合伙人,接办合伙人
survivors benefit抚恤金
survivorship policy遗嘱保险单
suspense account暂记帐户
suspense credits暂记贷款
suspense debits暂记借项
swap外汇掉期,套汇;外汇掉换,换汇
swap arbitrage换汇套利
swap contract换汇合同
swap rate换汇汇率
swing loan过渡性贷款
switch trade转手贸易
SYD method年限总额折旧法
symbol符号
symbolization of account帐户代号化
syndicate辛迪加,银团
syndicate loan银团贷款
synergy增效作用,协同效应
system系统,制度
system analysis系统分析
system analyst系统分析师
systematic inspection系统检查
systematic sampling系统抽样法
system description系统描述
system design系统设计,制度设计
system flow chart系统流程图
system management系统管理
system software系统软件
system programmer系统程序师
system weakness系统薄弱环接,内部控制制度薄弱
systrust service信息系统安全信托服务
table表格
table A表格A,申报公司章程表格
T-account T型帐户
tactical decision战术决策,战略决策
tactical plan战术计划,策略计划
tag标签,标识符
take and pay contract收购付款合同
take a position抢头寸
take-home pay实发工资
takeout loan取代贷款
takeover盘购,购并
takeover bid购并出价
takeover panel购并监管委员会
take profits实现利润
taker期权合同买方
take stock盘货
take up赎回,付清
taking a bath注销一笔巨额损失
takings现金收入,进款
tally trade赊卖,分期付款交易
talon息票付券
tangible asset有形资产
tangible current asset有形流动资产
tangible fixed asset有形固定资产
tangible net worth有形资本净值
tangibles有形资产
tangible value有形资产价值
tap issue龙头发行,随时发行
tap stock龙头证券
target目标,指标
target capital structure目标资本结构
target company购并目标公司
target cost目标成本
target income目标收益
target income sales目标收益销售额
target price目标价格
target rate of return目标收益率
tariff关税税则,关税说率;费率
tariff bargaining关税谈判
tariff barrier关税壁垒
tariff customs union关税同盟
tariff escalation关税税率级距
tariff level关税税率水平
tariff nomenclature关税商品分类表,关税税目表
tariff preference关税优惠,关税特惠
tariff quota关税配额
tariff rate关税税率,表定费率
tax税捐,税收
tax abatement减税
taxability纳税能力
taxable estate应纳税财产,应税财产
taxable income应税所得,应税收益
taxable loss应税损失,税损
taxable value应税价值
tax accountant税务会计师
tax accounting税务会计
tax administration税务管理
tax advantage纳税利益
tax advice line税务咨询热线
tax advise service税务咨询服务
tax adviser税务顾问,税务咨询师
tax allocation所得税分摊
tax allowance税额减免
tax analyst税务分析师
tax and accounting sites directory税收和会计网站目录
tax and price index税收和物价指数
tax anticipation bill待付税款国库券
tax anticipation note待付税款中期国库券
tax assessment税额查定
tax assessor估税员,税务稽核员
tax association税务协会
taxation capacity税收课征能力
taxation leverage税收杠杆作用
taxation office税务局
tax avoidance避税
tax base应税基础,计税基价
tax bracket税率等级,税级
tax burden税收负担,税负
tax certificate税务扣押证
tax court税务法院
tax credit税额减免,税额抵免
tax credit method税额抵免法
tax cuts减税
tax deduction应税收益减免额
tax deduction method应税收益额减免法
tax deed税收契据
tax deferred annuity递延税收年金,递延税收退休金
tax deposit certificate纳税存款单
tax difference税额差异
tax due到期应付税款
tax effect计税影响,j计税结果
tax environment税收环境
taxes withholding扣缴税款
tax evation逃税,偷税漏税
tax executives institute高级税务人员管理协会
tax exempt免税
tax exempt bond免税债券
tax exemption method免税法
tax exempt organization免税机构
tax exempt special savings account免税专用储蓄帐户
tax exile逃税者
tax filling填报税单
tax fraud税务欺诈,偷税漏税
tax-free bond免税债券
tax-free trade zone免税贸易区
tax harmonization税收协调
tax haven逃税天堂,避税国
tax holiday减税期
tax incentive税收鼓励作用
tax indexing税收指数化
tax invoice税收发货票
tax journal税务期刊
tax jurisdiction税收管辖权
tax liability纳税义务,应纳税额
tax lien征税扣押权
tax loophole税收漏洞
tax-loss carryback税损移前扣减,税损退算
tax-loss carryforward税损移后扣减,税损结转
tax-loss corporation税损公司
tax news network税务新闻网
tax-option corporation纳税选择公司
tax payable method应付税款法
tax payer纳税人
tax payer suit纳税人诉讼
tax penalty税收罚金
tax planning纳税计划
tax preference item优惠税目
tax-push inflation税收推动型通货膨胀
tax rate税率
tax rate schedule税率表
tax rate structure税率结构
tax rebate退税
tax reform act税收改革法案
tax relief税负减免
tax return纳税申报表,税单
tax sale抵税拍卖
tax saving省税,节税
tax service税务咨询服务
tax shelter避税项目
tax shifting税收转嫁
tax software税务软件
tax software company税务软件公司
tax surcharge税收附加费
tax system税收制度
tax table纳税申报表
tax treaty税收协定
tax world税务世界网站
tax year税收年度
tax yield税收收益
T-bill国库券
T-bond国库债券,长期国库券
T curve T型曲线
technical adjustment技术性调整
technical aid技术援助
technical analysis技术分析
technical and economic feasibility技术经济可行性
technical efficiency技术效率
technical insolvency技术性无力偿付
technological auditing电子技术审计
technological auditor电子技术审计师
technological innovation科技革新
technological life科技寿命
technological life cycle科学技术寿命周期
technological monopoly科学技术垄断
technological obsolescene科学技术陈旧
technological risk科学技术风险
technological unemployment科技性失业
technology acquisition科学技术引进
technology advantage科技优势
technology cost科学技术费用
technology intensive科学技术密集
technology leverage科技杠杆作用
technology trade科技贸易
technology transfer新科技转让
teeming and lading截留移用,挪用现金
tei education fund高级税务管理人员基金
TEI membership高级税务管理人员协会会员资格
telecommunication电子通信,电信
telecommuting通过电信办公
teleconference电信业务会议
telegraphic transfer电汇,电子回扣
telemarketing电信推销
telephone transfer system电话转帐制度
teleprocessing电信数据处理
telex电传
teller出纳员
teller proof出纳验证
temporal method时间度量法,时态法
temporary account暂记帐户
temporary advances临时预支,短期借款
temporary current asset临时性流动资产
temporary difference临时性差异
temporary investment临时性投资,短期投资
temporary loan临时贷款,短期贷款
temporary money临时资金
temporary proprietorship临时性业主产权,临时性资本
temporary receipt临时收据
tenancy租赁
tenant承租人
ten commandments of speculator投机十戒
tender投标,偿还,清偿,钱币
tender bond投标保证金
tenderer投标商
tender grarantee投标保证书
tender issue投标发行
tender offer投标收购股权
tender price投标价格
ten-K 10-k报表,上市公司年度报表
tenor票据期限,票期
ten-Q10-q报表,上市公司季度报表
tentative balance sheet暂编资产负债表
tentative budget暂编预算
tenure占用权,占用期
term定期期限,条件
term bill定期汇票
term bond定期债券
term credit远期信用证
term days支付日
term deposit定期存款
term draft定期汇票,远期汇票
terminable annuity有限期年金
terminable bond有期限公债
terminal account终结帐户
terminal equipment终端设备,终端机
terminal value终值
termination of business停止营业
termination of contract合同期满
termination pay解雇费
term insurance定期保险
term lease定期租赁
term loan定期贷款
term mortgage定期抵押
terms and conditions销售条件
terms of acceptance承兑条件
terms of delivery交货条件
terms of payment支付条件
terms of price价格条件
terms of sale销售条件
terms of trade贸易条件
terms of trade index贸易指数
term transfer掉期,转期
term structure of interest rates利率的期限结构
terotechnology设备综合管理学
test抽查
testamentary trust遗嘱信托
testator遗嘱人
test data测试数据
test of compliance符号性抽查
test marketing试销
test of internal control内部控制抽查
test of liquidity流动性抽查
test of profitability盈利能力抽查
test of transactions经济业务抽查
test risk抽查风险
theoretical depreciation理论折旧
theory of asset valuation资产计价理论
theory of capital structure资本结构理论
theory of comparative costs比较成本理论
theory of equilibrium平衡理论,均衡理论
theory of financial deepening金融深化理论
thin corporation虚弱公司
think program智谋程序
think tank智囊团,智谋中心
thin market交易清淡市场
third class commercial paper三等商业票据
third country trade三国间贸易
third market第三证券交易市场
third mortgage第三抵押权
third party第三方
third-party beneficiary第三收益人
third-party transaction三方交易,三方经济业务
third statement第三报表
three-column accounts三栏帐薄
three-column cash book三栏现金薄
three C’s of credit信用的三个要素
three-name paper三名票据
three-point arbitrage三角套汇
three-way variance analysis三分法分析差异,三项差异分析法
threshold临界点,起征点
threshold agreement临界点协议
threshold price起征点价格
thrift节约,节俭
thrift account储蓄帐户
thrift institution储蓄机构
through bill of lading联运提货单
through freight联运运单
throughout accounting加工产量会计
tickler file到期备忘档案
tick mark代号,标记符号
tick point浮动点
tick loan限制用途贷款
tie-in sale搭配销售
tight market紧俏市场
tight money紧缩银根
tight standards严紧标准
till money备用现金,库存现金
time adjusted rate of return失效调整收益旅
time arbitrage时间套利
time bargain定期交易
time bill定期汇票,远期汇票
time budget时间预算
time card计时卡
time deposit定期存款
time draft定期汇票,远期汇票
time is of the essence时间因素是合同要点
time lag时间滞差
time letter of credit远期信用证
timeliness及时性
time loan定期贷款
time of validity时效
time payment定期支付,定期付款
time rate计时工资率,计时费率
time series时间数列
time series analysis时间数列分析
time sheet计工单,计时单
time interest earned ratio收益对债务利息倍数比率
times ticket计工单,工票
time-value of money资金的时间价值
time value of money calculator资金时间价值计算器
time variance工时差异
time wage计时工资
timing difference计列时差,时间归属差异
tip小费
titanium card钛卡
title产权
title absolution绝对所有权,绝对产权
title deed契据
title insurance产权保险
title insurance company产权保险公司
t-note中期国库券
turnover of plant and equipment厂房和设备周转率
total asset turnover资产总周转率
times interest earned盈利对利息倍数比率
total asset turnover资产总额周转率
times interest earned ratio盈利对利息倍数比率
token coin代用硬币
token payment象征性付款
tolerance宽容度,公差
to let出租
toll通行税,通行费;租费
tonnage tax船舶吨位税
to order凭指示,凭指定
top financial management高级财务管理人员
top-hat pension高级管理人员退休金
top-hat policy高级管理人员保险单
top out回稳
Toronto stock exchange多伦多股票交易所
tort侵权
total-absorption costing全额摊配成本计算法
total account总括帐户
total amount总计,总额
total assets资产总额
total assets turnover资产总额周转率
total breach全部违约
total capital turnover资本总额周转率
total cost总成本
total debt to total capital ratio负债总额对资本总额比率
total equity产权总额
total income收益总额
total information system综合信息系统
total investment投资总额
total investment risk总投资风险
total leverage全部杠杆作用
total loss损失总额,全损
total price总价
total equality control全面质量管理,全员质量管理
total revenue营业收入总额
total value总值
total working capital流动资本总额,流动资金总额
tour to office and plant办公室和厂房巡视
traceable cost可追溯成本
trace backward逆查,溯查
trace forward顺查
trade贸易,行业,产业
trade acceptance商业承兑汇票
trade accounts payable购销应付帐款
trade accounts receivable购销应收帐款
trade adjustment assistance产业调整援助
trade association同业公会,产业协会
trade balance国际贸易收支差额
trade barriers贸易壁垒
trade bill商业汇票
trade bloc贸易集团
trade credit商业信用
trade creditors购销债权人
trade cycle商业周期
trade debtors购销债务人
trade deficit贸易逆差,贸易赤字
trade discount商业折扣,购销折扣
trade financing贸易融资
trade-in以旧换新
trade-in value抵换价值
trade liability购销负债,赊购债务
trade liberalization贸易自由化
trademark商标
trade name牌号名称,商标名称
trade off抉择,物物交换
trade policy贸易政策
trade price批发价
trader交易商
trade restrictions贸易管制
trade secret商业秘密
trade surplus贸易盈余,贸易顺差
trade terms贸易名词,贸易条件
trade usage行业惯例,产业惯例
trading account购销帐户,营业帐户
trading capital营业资本,营业资金
trading certificate营业执照
trading company贸易公司
trading currency贸易通货,贸易货币
trading on equity产权杠杆作用,举债经营
trading profit购销利润,营业利润
trading range成交价格幅度
trading stock待销存货
trading unit交易单位
trading-with-the-enemy act禁止与敌国贸易法
traditional accounting传统会计
traditional audit传统审计
traditional budget传统预算
traditional corporation传统公司
traditional costing传统成本计算法
traditional economy传统经济
traditional financial management传统财务管理
traditional industry传统产业
traditional payback method传统投资回收期法
traditional pricing传统计价法
traditional theory of capital structure传统资本结构理论]]
transaction经济业务
transaction account交易帐户,经济业务往来帐户
transaction analysis经济业务分析
transaction approach经济业务法
transaction cost交易费用,业务费用
transaction cycle经济业务循环,经济业务周期
transaction exposure经济业务风险暴露,外汇业务风险暴露
transaction file经济业务档案,经济业务文件
transaction motive交易动机
transaction risk经济业务风险,外汇业务风险
transaction tax交易税
transaction test经济业务抽查
transcribe转录
transfer转让,过户;转帐
transferability可转让性,可转移性
transferable bond可转让债券
transferable currency可转移货币
transferable letter of credit可转让信用证
transfer agent过户代理人
transfer book过户登记薄
transfer check转帐支票
transfer day过户登记日
transfer deed转让契据,过户契据
transferee受让人
transfer of mortgage抵押品转让
transfer of shares股份转让
transfer of technology技术转让
transfer of title财产所有权转让
transfer of value价值转让
transferor出让人,转让人
transfer price转帐价格,划拨价格
transferred-in cost转入成本
transfer register过户登记薄
transfer risk外币转换风险
transfer tax交易税,转让税
transfer transaction转帐交易,转帐业务
transfer voucher转帐凭单
transformation of taxation税收消转
transshipment trade转运贸易
transit trade转口贸易
translation exposure外币折算风险暴露
translation gain or loss外币折算损益
translation of foreign currency外币折算
translation risk外币折算风险
transmission传输
transmit network传输风险
transnational corporation跨国公司
transportation cost运输成本
transportation-in运人运费
transportation-out运出运费
transport document运输凭证
transporsition换位,易位
traverler’s check旅行支票
traveling audit巡回审计
traveling auditor巡回审计师
traveling expense差旅费
treadway commission特雷德韦委员会
treadway commission’s sponsoring organizations特雷德韦委员会德发起机构
treasurer财务长,财务主任
treasurership财务长职责,财务主任职责
treasury金库,国库
treasury bill短期国库券
treasury bond库存债券,长期国库券
treasury corner com.财务网址
treasury department美国财政部
treasury note中期国库券
treasury security国库证券
treasury stock库存股份,国库债券
trend analysis趋势分析
trend analysis method趋势分析法
trend balance sheet趋势资产负债表
trend income statement趋势损益表
trial and error method试误法,逐次测试法
trial balance试算表
trial balance of balances余额式试算表
trial balance of total总额式试算表
trial balance of totals and balances总额和余额式试算表
triangular arbitrage三角套汇
triangular trade三角贸易
trigger price触发价格
troubled debt restructuring困难债务重订
trough低潮,低谷
true and fair view真实和公正反映
trueblood committee report特鲁布拉德委员会报告
true discount实际贴现率
true interest rate实际利率
true investment真实投资
true lease真实租赁
true yield真实收益率
trust信托,托拉斯
trust account信托帐户
trust accounting信托会计
trust agreement信托协议
trust beneficiary信托受益人
trust company信托公司
trust deed信托契约,信托契据
trust department信托部门
trust deposit信托存款
trustee受托人
trustee in bankruptcy破产受托人
trustee investment受托人投资
trust for sale销售信托
trust fund信托基金
trust indenture信托契约
trust fund信托基金
trust for sale销售信托
trust indenture信托契据
trust indenture act信托契约法
trustor委托人,信托人
trust property信托财产
trust receipt信托收据
trust in lending act贷款实情法
turning point转折点
turnkey project成套包建投资项目,交钥匙投资项目
turnover周转率,周转次数;销售额
turnover of accounts receivable应收帐款周转率
turnover of inventory存货周转率
turnover of net worth资本净值周转率,产权资本周转率
turnover of plant and equipment厂房和设备周转率
turnover of total capital资本总额周转率
turnover of working capital流动资本周转率,流动资金周转率
turnover ratios周转率,资产周转率
turnover tax周转税
two-bin inventory control双料箱存货控制
two-column accounts两栏帐薄
two-digit inflation两位数通货膨胀
two-named paper双名票据
two-parts tariff两部分费率
two-point arbitrage两点套汇,两点套利
two-tier board双重董事会
two-tier foreign exchange rate双重汇率
two-tier tax system双重税制
two-to-one rati2对1比率
two-transaction method双项业务法
two-way variance analysis两分法差异分析,两项差分析法
tying contract搭配合同
type l decision第一种类型决策
type I error第一种审计误差风险
type II decision第二种类型决策
type II error第二种审计误差风险
U.K.Accounting Standards Board英国会计准则委员会
U.K.company law英国公司法
ultimate beneficiary最终收益人
ultimate holding company最终控股公司
ultimate risk最终风险
ultrafiche超缩微胶片
ultra vires越权
umbrella liability总括责任
umprie公断人,仲裁长
unadjusted rate of return未调整收益率
unadjusted trial balance调整前试算表,结帐前试算表
unadjusted asset不受保资产,不承保资产
unalloted appropriation未分配拨款,未划拨拨款
unamortized bond discount未推销债券折价
unamortized bond premium未摊销债券溢价
unamortized cost未摊销成本
unamortized expense未摊销费用
unapplied cash未支配现金,未指定用途现金
unappropriated retained earnings未指定用途留存收益
unasserted claim未确定索赔
unaudited financial statement未审核财务报表,未审核会计报表
unavoidable cost不可避免成本
unbalanced budget不平衡预算
unbalance economic growth不平衡经济增长
umbunding利润分流
uncalled capital未缴资本,未缴股本
uncertain cash flow不确定现金流量
uncertainty不确定性
uncertainty analysis不确定性分析
UNCITRAL Arbitration Rules联合国国际贸易法规委员会仲裁规则
unclaimed dividend未领股利
unclaimed wages未领工资
unclean bill of lading不洁提货单
uncollected funds未收资金
uncollectible accounts呆帐,坏帐
uncollectible note坏票
uncompleted construction未完成工程
uncommitted reserve未指定用途准备金
uncompleted transaction未完成经济业务,未完成会计事项
uncomplete records不完整会计记录
unconfirmed letter of credit不保兑信用证
unconscionable contract不公正合同,不正当合同
unconsolidated subsidiary未合并子公司,未列入合并报表的子公司
uncontrollable cost不可控成本
uncontrollable expenditure不可控支出
uncontrollable force不可抗力
uncontrollable profit不可控利润
unconvertible currency非自由兑换的货币
unconvertible security非自由兑换证券
uncovered goods未保险货物
uncovered position未补进头寸
uncrossed check非划线支票,普通支票
uncustomed goods未纳关税货物
undated securities无还本期证券
undepreciated value未折旧价值,折余价值
underapplied overhead少分摊间接费用
under bond保税
undercapitalization资本不足
underdepreciation折旧不足
under bond保税
undercapitalization资本不足
underdepreciation折旧不足
underdeveloped country经济不发达国家
underinsurance未足额保险
underinvoicing开低价发货票
underlying company附属公司
underlying security附属公司证券
underselling低价销售
understandability可理解性
understate低估,少计
understock存货不足
undersubscripiton认购额不足
undertaking承办,经营;企业,公用事业企业
undervaluation计价过低
undervaluation duty低估税
underwrite证券包销,承揽保险
underwrite证券包销商,承保商,保险商
underwriting agreement证券包销协议
underwriting syndicate证券包销集团
undigested securities未被市场吸收的证券
undischarged bankrupt未解除债务破产者
undisclosed principal未公开委托人
undistributable reserve不允许分配的公积金
undistributed profit tax未分配利润税
undistributed profit未分配利润
undiversifiable risk不可分散风险
undivided right未划分权益
undue influence不正当压力
unearned discount未实现贴现息
unearned income预收收入,非劳动收入,非劳动所得
unearned increment非经营增值
unearned revenue预收收入
unemployment失业
unemployment compensation失业补助金
unemployment rate失业率
unemployment tax失业保税
unencumbered appropriation未使用拨款
unencumbered property未支配财产
unequal exchange不等价交换
unescapable cost不可避免的成本
uneven cash flow不均衡现金流量
unexpired cost未耗成本
unfair competitopn不公平竞争,不法竞争
unfair trade pratice不公平贸易行为
unfavorable balance of trade国际贸易逆差
unfavorable variance不利差异
unfilled order未发货订单
unfranked investment income非免税投资收益
unfunded pension plan不预提退休金基金办法
unified bond统一公债,统一债券
unified tax system统一税收制度
unified transfer tax统一转让税
uniform accounting system统一会计制度
uniform cash flow相等现金流量
uniform commercial code统一商法
uniform cost system统一成本制度
uniform CFE Examination注册舞弊检查师统一考试
uniform CPA examination注册公共会计师统一考试
uniform partnership act统一合伙法
unilateral contract单边合同
unilateral relief单方税额减免
unilateral transfer单边转让,单边转帐
unincorporated association非公司社团
uninsurable risk不承保风险
unissued capital stock未发行股本
unitary income tax单一所得税
unitary tax单一税
unit contribution margin单位贡献毛利,单位贡献毛益
unit cost单件成本,单位成本
unit depreciation单件折旧
united nations联合国
united nations commission on international trade law联合国国际贸易法规委员会
united nations commission on international trade law arbitration rules联合国国际贸易法仲裁规则
united nations conference on trade and development联合国贸易和发展会议
united nations convention on contracts for the international sale of goods联合国国际商品销售合同公约
united nations development program联合国发展计划
united nations food and agricultune organization联合国粮食和农业组织
united nations industrial development organization联合国工业发展组织
united states court of customs and patent appeals美国关税和专利上诉法院
united states customs service美国海关总署
united states internal revenue service美国国内税务署
unit of account记帐单位
unit of currency货币单位
unit of measurement计量单位
unit price单价
unit tax单件税额
unit trust单位信托,单位信托投资公司
universal accounting information system通用会计信息系统
universal copyright convention世界著作权公约
universal product code通用商品代码
unlevered company非举债经营公司
unlimited liability无限责任
unlimited liability company无限责任公司
unliquidated claims未偿债权
unlisted company未上市公司
unlisted securities未上市证券
Unlisted securities Market未上市证券交易市场
unpaid balance未付差额,未付余额
unpaid dividend未付股利
unpaid expense未付费用
unpaid up capital未缴股本
unplanned investment非计划投资
unpostponable cost不可延缓成本
unproductive labor非生产人工
unproductive labor cost非生产人工成本
unqualified endorsement无条件背书
unqualified opinion不附保留意见
unquoted company非挂牌公司
unquoted securities非挂牌证券
unrealized appreciation未实现升值
unrealized holding gain or loss未实现资产置存损益
unrealized revenue未实现收入
unrecovered cost未弥补成本,未回收成本
unregistered bond不记名债券
unrestricted assets非限定用途资产
unrestricted fund非限定用途基金
unseasoned tock不稳定的股票
unsecured accounts无担保帐项
unsecured creditor无担保信用证
unsecured loan无担保贷款
unsecured promissory note无担保期票
unsubscribed capital stock未认购股本
unsystematic risk非系统风险
untied loan不附条件贷款
unusual transaction特殊性经济业务
unvalued policy不定值保险单
updating更新
upkeep维修,维修费
upset price开拍价格,拍卖底价
upvaluation升值
urgent issues task force应急会计准则工作组
usage耗用
usage variance耗用差异
usance习惯支付期限
usance bill定期汇票
usance letter of credit定期信用证,远期汇票
US congressional budget office美国国会预算局
useful life使用年限
usefulness有用性
user charge使用费
user cost用户成本
user-friendly用户简单易学,用户便于操作
user-hostile用户复杂难学,用户难于操作
user group报表使用者集团
user needs报表使用者需要
user terminal用户终端机
US Cost Accounting Standard Board美国成本会计准则委员会
US Financial Accounting Standard Board美国财务会计准则委员会
US GAAP美国公认会计原则
US government securities美国政府证券
US internal revenue service美国国内税务署
US Office of management and budget美国行政管理和预算局
US securities and exchange commission美国证券交易管理委员会
US stock exchange美国股票交易所
usufruct用益权
usurer高利贷者
usury高利贷
usury law高利贷法
utility效用,公用事业,实用程序,例行程序
utility fund公用事业基金
utility theory of value效用价值理论
utilization rate利用率
utilization variance利用差异
vacancy rate闲置率
vacation pay假日工资,假日津贴
validation验证,生效
validity period有效期限
validity test验证性抽查,有效性检查
valuables贵重财产,高价财产
valuation估价,计价
valuation account计价帐户,估价帐户
valuation allowance计价备抵,估价备抵
valuation basis计价基础,计价基准
valuation of fixed asset固定资产计价
valuation of inventory存货计价
valuation reserve计价准备,估价准备
value价值,数值
value added增加值,增值
value-added ratio增值率
value-added service增值服务
value-added statement增值表
value-added tax增值税
value analysis价值分析,价值分析法
value date交割日期,动用日期,计息日期
valued policy定值保险单
value engineering价值工程学
value for money audit资金价值审计,资金效益审计
value in exchange交换价值
value in use使用价值
value judgement价值判断
value of money货币的价值
value of the firm企业的价值
value of the firm’s common stock企业普通股的价值
valuer估价师
value to the business资产对企业的价值
value variance价值差异
variability变动性
variable annuity可变年金
variable budget变动预算
variable charge method of depreciation变动费用折旧法
variable costing变动成本计算法
variable cost变动成本
variable cost ratio变动成本比率
variable interest rate变动利率
variable labor cost变动人工成本
variable overhead变动间接费用
variable-rate bond变动利率债券
variable-rate mortgage变动利率抵押
variables数量,变量
variables sampling变量抽样法
variance差异,方差
variance account差异帐户
variance analysis差异分析
variance report差异报表
vendee买主
vendor卖主
vendor rating评定卖主等级
vendor’s lien卖主留置权
venture短期投资,风险经营
venture capital风险资本
venture capital fund风险投降基金
venture management风险业务管理
verbal agreement口头协议
verifiability可验证性
verification验证,审核
verification of accounts帐目的验证
verification of assets资产的验证
vertical analysis纵向分析
vertical audit纵向审计
vertical axis纵轴
vertical check纵向核对
vertical combination纵向合并
vertical competition纵向竞争
vertical equity纵向公平
vertical form竖式
vertical integration纵向合并
vertical marketing system纵向推销系统
vested interest既得权益,法定权益
VFM audit资金价值审计,资金效益审计
viability生命力,活力
viable project可行投资项目
vicarious liability代理赔偿责任,待偿责任
vicious circles恶性循环
video conference视频会议
videotex视频通信系统
violation of agreement违反协议
violation of law违法
virtuous circles良性循环
virus病毒
visa签证
visa card维札信用卡
visible reserve有形准备金
visible trade有形贸易
vis major不可抗力
visual display屏幕显示
voice recognition system声音识别系统
void无效
void check无效支票
void contract无效合同
volatile market不稳定的市场
volatile memory易失性存储器
volatile securities价格波动证券
volatility波动性,波幅
volume check数量检查,大量检查
volume-cost-profit analysis销量-成本-利润分析,量-本-利分析
volume discount数量折扣
volume variance业务量差异
voluntary arbitration自愿仲裁
voluntary arrangement自愿偿债安排
voluntary audit自愿审计
voluntary bankruptcy自愿申请破产
voluntary checkoff自愿扣款
voluntary conveyance自愿转让
voluntary liquidation自愿清算
voluntary winding-up自愿清算
vostro account来帐
voting right有投票权
voting trust委托股票权
voucher付款凭单,记帐凭单
voucher audit付款凭单审计
voucher check凭单支票
voucher register付款凭单登记薄
vouchers payable应付凭单
voucher system凭单付款制度
vouching编制凭单,审核,审批
vulnerability脆弱性,易收损失
wage工资
wage and salary account工资和薪金帐户
wage and salary administration工资和薪金管理
wage bracket工资等级
wage cost工资成本
wage criteria工资确定基准
wage cut削减工资
wage deduction工资扣款
wage escalation工资自动调整
wage freeze工资冻结
wage garnishment工资扣发
wage rate工资率
wage rate variance工资率差异
wages sheet工资表
wages tax工资税
waiting line theory等候线论
walk-through test贯穿抽查
wall street华尔街
wall streeter华尔街人
wall street journal华尔街日报
wall street research net华尔街研究互联网
warehouse仓库,货栈
warehouseman’s certificate仓库收据,栈单
warehouse price货栈价格
warehouse receipt仓库收据,栈单
warehouse receipt loan栈单贷款
warehouse to warehouse clause仓至仓条款
warehouse warrant保税仓库栈单
warehousing仓库业务经营,股票积存
warning sign警惕信号
warrant栈单,保税栈单;购股权证;保函,保证信函
warrantee被保证人
warrantee被保证人
warranter保证人
warranty保单,保修单
warranty cost保修成本
wash sale虚抛,虚售
waste损耗,废料
waste disposal废物处理
wasting assets递耗资产
wasting assets corporation递耗资产公司
wasting trust递耗式信托
watered capital掺水资本
watered stock掺水股本
way bill或有单
weak currency疲软货币,弱势货币
weak market疲软市场
wealth财富
wealth maximization财富最大化
wealth tax财富税
wear and tear实物磨损
web万维网,互联网
web-based accounting互联网会计
web-based accounting software互联网会计软件
web-based auditing互联网审计
web-based courses互联网课程
web browser互联网浏览器
webmaster网页制作
web page网页
web site网站
web site design网站设计
web site design service网站设计服务
webtrust网络安全信托
weighted average contribution margin加权平均单位贡献毛利
weighted-average cost of capital加权平均资本成本
weighted-average exchange rate加权平均汇率
weighted-average inventory method加权平均存货法
weighted index加权指数
weighted sampling加权抽样
welfare expense职工福利费
welfare fund福利基金
western hemisphere trade corporation西半球贸易公司
wharfinger receipt码头管理人收据
wharfage码头使用费
what-if analysis假设经营方案分析
what if scenarios未来经营状况预测
whispsawed遭受双重损失
white-collar crimes白领犯罪
white elephant白象
white knight白衣骑士
whole-dollar accounting整元会计
whole life insurance终身人寿保险
wholesale批发
wholesale banking批发银行业务
wholesale cost批发成本
wholesale price批发价格
wholesale price index批发价格指数
wholesaler批发商
wholly-owned subsidiary全部控股子公司
wide area network广阔地区网络,广域网络
wide area telephone service广域电话服务
widening investment广度投资
wider-range investment广范围投资
wildcat banking投机性银行业务
wiley company威利公司
windfall loss意外损失
windfall profit意外利润,暴利
windfall profit tax暴利税
winding up清算
window视窗
window dressing粉饰财务状况
window of opportunity机会窗口,机遇窗口
withdrawal提款,退股
withholding扣款,代扣税款
withholding tax扣缴税款
without dividend除股利
without engagement不受约束
without interest除利息
without prejudice不受损害
without recourse无追索权
word processing文字处理
words and figures differ支票金额与数字不符
worker’s compensation工人赔偿金
worker’s director职工董事
worker’s participation工人参与管理
working assets营运资产
working balance sheet资产负债表工作底稿
working capital流动资本,流动资金
working capital adjustment流动资金调整
working capital cycle流动资金循环,流动资金周期
working capital management流动资金管理
working capital policy流动资金政策
working capital ratio流动资金比率
working capital requirement流动资金需要量
working capital turnover流动资金周转率
working fund周转金
working hours method工时折旧法
working income statement损益表工作底稿
working interest经营权益,开采权益
working paper工作底稿,审计工作底稿
working sheet结帐计算表,决算计算表;工作底稿,审计工作底稿
working trial balance试算表工作底稿
work in process在产品,在制品
work-in-process control在制品控制,在产品控制
work-in-process control account在制品控制帐户,在产品控制帐户
work-in-process inventory在制品存货,在产品存货
work in process percentage method施工百分率法
work-in-process turnover在制品周转率,在产品周转率
world accounting世界会计
world bank世界银行
work in progress在产品,在制品
work measurement工作计量,工作时间测定
work premium工作津贴
work sheet工作底稿
work ticket工作通知单,工票
world bank group世界银行集团
world-class company世界级公司
world congress of accountants会计师世界会议
world exposition世界博览会
world intellectual property organization世界知识产权组织
world market世界市场
world money世界货币
world trade世界贸易
world trade center世界贸易中心
world trade centers association世界贸易中心联合会
world trade organization世界贸易组织
worldwide information and trade system全球贸易信息系统
world wide web万维网
worth价值,净值
worth to debt ratio净值对债务比率
wraparound lease重叠租赁
wraparound loan重叠贷款
wraparound mortgage重叠抵押
writ书面命令
write dowm减记价值,减值
write off冲销,注销
writer期权合同卖方
write up增记价值,增值
writ of execution执行命令
writ of possession占有命令
written contract书面合同
written evidence书面证据
written law成文法
W-2 w2表格,所得税申报表格
x-axis x
xerography静电复印
yankee bnd杨基债券
ynkee certificate of deposit杨基存款单
yard 10亿
y-axis y
year-end audit年末审计
year-end bonus年末奖金
year-end dividend年末股利
year-end inventory年末盘存
yearling bond一年期债券
yield收益,收益率
yield curve收益率曲线
yield gap收益率差距
yield rate收益率
yield risk收益率风险
yield to call提前兑回收益率
yield to maturity到期收益率,全期收益率
your account来帐
yo-yo stocks悠荡股票
zero balance零数余额
zero base budgeting零基预算
zero bracket amount零税级金额,免税收益额
zero coupon bond无息票债券,无利息债券
zero-one programming0-1规划
zero proof零数验证
zero salvage value零残值,不计残值
Z score破产预测记分法
zero suppression消零
zero tax haven零税额避税港