| 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 | 点 |
| 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 | 轴 |
| 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 | 轴 |
| 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 |