会计术语中英文对照.docxVIP

. . .. . . 会计专业术语中英文对照 A (1)ABC 作业 基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account ,报表 A (5)accounting postulate A (6)accounting release A (7)accounting valuation A (8)account sale A (9)accountability concept A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost A (14)accounting bases A (15)accounting manual A (16)accounting period A(18)accountingrateof A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间 A (21)accrual concept 应计概念 会计假设会计公告文件 会计计价 承销清单 经营责任概念 代理成本会计基础 会计手册 会计期间 会计方针  series A (22)accrual expenses 应计费用 A (23)acid test ration 速动比 率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity accounting A (27)adjusting events A (28)administrative expenses A (29)advice note A (30)amortization 摊销 A (31)analytical review  作业基础成本计算 调整事项行政管理费 发货通知 分析性检查 based A (32)annual cost  年度等量成本法 equivalent A (33)annual accounts A (34)appraisal cost A (35)appropriation account A (36)articles association A (37)assets 资产 A (38)assets cover A (39)asset share A (40)associated company A (41)attainable standard A (42)attributable profit A (43)audit 审计 report and 年度报告和报表 检验成本盈余分配 of 公司章程细则 资产保障 value per 每股资产价值 联营公司 可达标准 可归属利润 A (44)audit report 审计报告 A (45)auditing standards 审计准则 A (46)authorized share capital 额定股本 A (47)available hours 可用小时 (48)avoidable costs (49)back-to-back loan B (50)backflush accounting B (51)bad debts B (52)bad ratio B (53)bank charges B (54)bank overdraft B (55)bank reconciliation B (56)bank statement B (58)basis apportionment B (59)batch 批量 B (60)batch costing B (61)beta 可避免成本易币贷款 倒退成本计算 坏帐 debts 坏帐比率 银行手续费银行透支 银行存款调节表 银行对帐单 of 分摊基础 分批成本计算 factor (市场)风险因素 B (63)bill of exchange B (64)bill landing B (65)bill materials B (66)bill payable B (67)bill receivable 汇票 of 提单 of 用料预计单应付票据应收票据 B (68)bin card 存货记录卡 B (69)bonus 红利 B (70)book-keeping 薄记 B (71)Boston classification 波士顿分类 B (72)breakeven