会计英语专业词汇
短期借款Short-term borrowing
应付账款Accounts payable 预计负债Projected liabilities
预付账款Prepaid Accounts AAA 美国会计学会
Abacus 《算盘》杂志
abacus 算盘
Abandonment 废弃,报废;委付
abandonment value 废弃价值
abatement ?减免?冲销
ability to service debt 偿债能力
abnormal cost 异常成本
abnormal spoilage 异常损耗
above par 超过票面价值
above the line 线上项目
absolute amount 绝对数,绝对金额
absolute endorsement 绝对背书
absolute insolvency 绝对无力偿付
absolute priority 绝对优先求偿权
absolute value 绝对值
absorb 摊配,转并
absorption account 摊配账户,转并账户 absorption costing 摊配成本计算法
abstract 摘要表
abuse 滥用职权
abuse of tax shelter 滥用避税项目
ACCA 特许公认会计师公会
accelerated cost recovery system 加速成本收回制度 accelerated depreciation method 加速折旧法,快速折旧法 acceleration clause 加速偿付条款,提前偿付条款 acceptance ?承兑?已承兑票据?验收 acceptance bill 承兑票据
acceptance register 承兑票据登记簿
acceptance sampling 验收抽样
access time 存取时间
accommodation 融通
accommodation bill 融通票据
accommodation endorsement 融通背书
account ?账户,会计科目?账簿,报表?账目,账项?记账 accountability 经营责任,会计责任
accountability unit 责任单位
Accountancy 《会计》杂志
accountancy 会计
accountant 会计员,会计师
equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,
accountant general 会计主任,总会计 accounting in charge 主管会计师
accountant,s legal liability 会计师的法律责任 accountant,s report 会计师
报告
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accountant,s responsibility 会计师职责 account form 账户式,账式
accounting ?会计?会计学
accounting assumption 会计假定,会计假设 accounting basis 会计基准,会计基本方法 accounting changes 会计变更
accounting concept 会计概念
accounting control 会计控制
accounting convention 会计常规,会计惯例 accounting corporation 会计公司
accounting cycle 会计循环
accounting data 会计数据
accounting doctrine 会计信条
accounting document 会计凭证
accounting elements 会计要素
accounting entity 会计主体,会计个体 accounting entry 会计分录
accounting equation 会计等式
accounting event 会计事项
accounting exposure 会计暴露,会计暴露风险 accounting firm 会计事务所
Accounting Hall of Fame 会计名人堂 accounting harmonization 会计协调化 accounting identity 会计恒等式
accounting income 会计收益
accounting information 会计信息
accounting information system 会计信息系统 accounting internationalization 会计国际化 accounting journals 会计杂志
accounting legislation 会计法规
accounting manual 会计手册
accounting objective 会计目标
accounting period 会计期
accounting policies 会计政策
accounting postulate 会计假设
accounting practice 会计实务
accounting principle 会计原则
Accounting Principle Board 会计原则委员会 accounting procedures 会计程序
accounting profession 会计职业,会计专业 equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,
accounting rate of return 会计收益率
accounting records 会计记录,会计簿籍
Accounting Review 《会计评论》
accounting rules 会计规则
Accounting Series Release 《会计公告文件》 accounting service 会计服务
accounting software 会计软件
accounting standard 会计
标准
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,会计准则
accounting standardization 会计标准化
Accounting Standards Board 会计准则委员会(英) Accounting Standards Committee 会计准则委员会(英) accounting system ?会计制度?会计系统 accounting technique 会计技术
accounting theory 会计理论
accounting transaction 会计业务,会计账务 Accounting Trend and Techniques 《会计趋势和会计技术》 accounting unit 会计单位
accounting valuation 会计计价
accounting year 会计年度
accounts 会计账簿,会计报表
account sales 承销清单,承销报告单
accounts payable 应付账款
accounts receivable 应收账款
accounts receivable aging schedule 应收账款账龄分析表 accounts receivable assigned 已转让应收账款 accounts receivable collection period 应收账款收款期 accounts receivable discounted 已贴现应收账款 accounts receivable financing 应收账款筹资,应收账款融资 accounts receivable management 应收账款管理 accounts receivable turnover 应收账款周转率,应收账款周转次数
accretion 增殖
accrual basis accounting 应计制会计,权责发生制会计 accrued asset 应计资产
accrued expense 应计费用
accrued liability 应计负债
accrued revenue 应计收入
accumulated depreciation 累计折旧
accumulated dividend 累计股利
accumulated earnings tax 累积盈余税,累积收益税 accumulation 累积,累计
acid test ratio 酸性试验比率
acquired company 被盘购公司,被兼并公司 acquisition 购置,盘购
acquisition accounting 盘购会计
equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,
acquisition cost 购置成本
acquisition decision 购置决策 acquisition excess 盘购超支
acquisition surplus 盘购盈余 across-the-board 全面调整
ACT 预交公司税
act 法案,法规
action 起诉,诉讼
active account 活动账户
active assets 活动资产
activity 业务活动,作业
activity account 作业账户
activity accounting 作业会计 activity ratio 业务活动比率
activity variance 业务活动量差异 act of bankruptcy 破产法
act of company 公司法
act of God 天灾,不可抗力
actual capital 实际资本
actual value 实际价值
actual wage 实际工资
added value 增值
added value statement 增值表 added value tax 增值税
addition 增置,扩建
additional depreciation 附加折旧,补提折旧 additional paid-in capital 附加实缴资本 additional tax 附加税
adequate disclosure 充分披露 adjunct account 附加账户
adjustable-rate bond 可调整利率债券 adjusted gross income 调整后收益总额,调整后所得总额
adjusted trial balance 调整后试算表 adjusting entry 调整分录
adjustment 调整
adjustment account 调整账户 adjustment bond 调整债券
administrative accounting 行政管理会计 administrative budget 行政管理预算 administrative expense 行政管理费用 ADR 资产折旧年限幅度
ad valorem tax 从价税
advance 预付款,垫付款
advance corporation tax 预交公司税 equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,
advances from customers 预收客户款 advance 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 variance 不利差异,逆差 advisory services 咨询服务
affiliated company 联营公司
affiliation 联营
after closing trial balance 结账后试算表 after cost 售后成本
after date 出票后兑付
after sight 见票后兑付
after-tax 税后
AGA 政府会计师联合会
age 寿命,账龄,资产使用年限
age allowance 年龄减免
age analysis 账龄分析
agency 代理,代理关系
agency commission 代理佣金
agency fund 代管基金
agenda 议事日程,备忘录
agent 代理商,代理人
aggregate balance sheet 合并资产负债表 aggregate income statement 合并损益表 AGI 调整后收益总额,调整后所得总额 aging of accounts receivable 应收账款账龄分析 aging schedule 账龄表
agio 贴水,折价
agiotage 汇兑业务,兑换业务
AGM 年度股东大会
agreement 协议
agreement of partnership 合伙协议 AICPA 美国注册公共会计师协会 AIS 会计信息系统
all capital earnings rate 资本总额收益率 all-inclusive income concept 总括收益概念 allocation 分摊,分配
allocation criteria 分配标准
allotment ?分配,拨付?分配数,拨付数 allowance ?备抵?折让?津贴 allowance for bad debts 呆账备抵 allowance for depreciation 折旧备抵账户 allowance method 备抵法
all-purpose financial statement 通用财务报表,通用会计报表
equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,
alpha risk 阿尔法风险,第一种审计风险 altered check 涂改支票
alternative accounting methods 可选择性会计方法 alternative proposals 替代
方案
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,备选方案 amalgamation 企业合并
American Accounting Association 美国会计学会 American depository receipts 美国银行证券存单,美国银行证券托存收据
American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计
师协会
American option 美式期权
American Stock Exchange 美国股票交易所 amortization ?摊销?摊还
amortized cost 摊余成本
amount 金额,合计
amount differ 金额不符
amount due 到期金额
amount of 1 dollar 1元的本利和
analysis 分析
analyst 分析师
analytical review 分析性检查
annual audit 年度审计
annual closing 年度结账
annual general meeting 年度股东大会 annualize 按年折算
annualized net present value 折算年度净现值 annual report 年度报告
annuity 年金
annuity due 期初年金
annuity in advance 预付年金
annuity in arrears 迟付年金
annuity method of depreciation 年金折旧法 antedate 填早日期
anticipation 预计,预列
anti-dilution clause 防止稀释条款 anti-pollution investment 消除污染投资 anti-profiteering tax 反暴利税
anti-tax avoidance 反避税
anti-trust legislation 反拖拉斯立法 A/P 应付账款
APB 会计原则委员会
APB Opinion 《会计原则委员会意见书》 Application 申请,申请书
applied overhead 已分配间接费用 appraisal 估价
equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,
appraisal capital 评估资本
appraisal surplus 估价盈余
appraiser 估价员,估价师
appreciation 增值
appropriated retained earnings 已拨定留存收益,已指定用途留存收益
appropriation 拨款,指拨经费
appropriation account ?拨款账户?留存收益分配账户
appropriation budget 拨款预算
approval 核定,审批
approved account 核定账户
approved bond 核定债券
A/R 应收账款
arbitrage 套利,套汇
arbitrage transaction 套利业务,套汇业务 arbitration 仲裁,公断
arithmetical error 算术误差
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 ARR 会计收益率
arrears ?拖欠,欠款?迟付
arrestment 财产扣押
Authur Anderson & Co. 约瑟•安德森会计师事务所,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 articles of partnership 合伙契约
articulate 环接
articulated concept 环接观念
artificial intelligence 人工智能
ASB 审计准则委员会
ASE 美国股票交易所
Asian Development Bank 亚洲开发银行 Asian dollar 亚洲美元
asking price 索价,卖方报价
assessed value 估定价值
assessment ?估定,查定?特别税捐,特别摊派税捐
asset 资产
asset cover 资产担保,资产保证
asset depreciation range 资产折旧年限幅度 asset-liability view 资产—负债观念 asset quality 资产质量
asset retirement 资产退役,资产报废 asset revaluation 资产重估价
asset stripping 资产剥离,资产拆卖 asset structure 资产结构
equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,
asset turnover 资产周转率
asset valuation 资产计价
assignment of accounts receivable 应收账款转让 associated company 联属公司,附属公司 Association of Government Accounting 政府会计师协会
assumed liability 承担债务,承付债务 AT 税后
at cost 按成本
at par 按票面额,平价
at sight 见票兑付,即期兑付
attached account 被查封账户
attachment 扣押,查封
attest 证明,验证
attestation 证明书,鉴定书
audit 审核,审计
auditability 可审核性
audit committee 审计委员会
audit coverage 审计范围
audited financial statement 审定财务报表,审定会计报表
audit evidence 审计证据,审计凭证 Audit Guides 《审计指南》
auditing ?审计?审计学
auditing procedure 审计程序
auditing process 审计过程
auditing standard 审计标准,审计准则 Auditing Standards Board 审计准则委员会 Auditor 审计员,审计师
auditor general 审计主任,总审计 auditor,s legal liability 审计师法律责任 auditor,s opinion 审计师意见书 auditor,s report 审计师报告,查账报告 audit program 审计工作
计划
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audit report 审计报告
audit risk 审计风险
audit sampling 审计抽样
audit software 审计软件
audit test 审计抽查
audit trail 审计脉络,审计线索
audit working paper 审计工作底稿 authorized capital stock 核定股本,法定股本 automated clearing house 自动票据交换所 automated teller machine 自动取款机 automatic transfer service 自动转账服务 available asset 可用资产
equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,
available inventory 可用存货 average balance 平均余额
average collection period 平均收款期 average cost 平均成本
average-cost method 平均成本法 average inventory 平均存货,平均库存 average life 平均寿命,平均使用年限 average payment period (of accounts payable) 应付账款平均付款期
average rate of return 平均收益率 averages 股票价格平均指数 avoidable cost 可避免成本
back charge 欠费费用
back date 倒填日期,填早日期 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 back order 欠交订货
back pay 欠付工资
back tax 欠交税款
back-to-back credit 对开信用证 back-to-back loan 对销贷款
back wardation 倒价
backward integration 逆向合并 bad check 空头支票
bad debt 呆账,呆账账户
bad debt account 呆账账户
bad debt expense 呆账费用
bad debt ratio 呆账比率
bad debt recovery 呆账收回
bailment 寄销,寄托
bailout 抽资
bailout period 投资返还期
balance ?余额?平衡
balance budget 平衡预算
balance due 结欠余额
balance fund 平衡基金
balance of account 账户余额 balance of payment 国际收支差额 balance of retained earnings 留存收益余额 balance sheet 资产负债表
balance sheet account 资产负债表账户 equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,
balance sheet analysis 资产负债表分析 balance sheet audit 资产负债表审计 balance sheet date 结账日期
balance sheet ratio 资产负债表比率 balance sheet total 资产负债表总额 balloon payment 漂浮式付款
bank 银行
bank(er,s) acceptance 银行承兑,银行承兑汇票 bank balance 银行存款余额
bankbook 存折
bank charge 银行手续费
bank checking account 银行支票账户,银行活期存款账户
bank confirmation 银行证明信函 bank credit 银行信用,银行信贷
bank custody 银行保险库
bank draft 银行汇票
banker ?银行家?银行
bank failure 银行倒闭
bank loan 银行贷款
bank overdraft 银行透支
bank reconciliation statement 银行对账单,银行存款调节表
bank reference 银行征信信函
bank run 银行挤兑
bankruptcy 破产
bankruptcy act 破产法
bankruptcy cost 破产成本
bankruptcy court 破产法院
bankruptcy prediction 破产判断
Bankruptcy Reform Act of 1978 1978年破产改革法
bank transfer 银行汇兑业务,银行转账业务 bargain ?合同,谈判?廉价货
bargain money 定金
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 barometers stock 晴雨表股票
barter 以货易货
barter transaction 易货业务
base 基数
base period 基期
base price 基价
base rate 基础利率
base stock 基础存量
equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,
BASIC 基础语言
basic earnings per share 每股基础收益 basis 基准
basis of accounting 会计基准,会计方法 basis of taxation 计税基准
basis point 基点
basket purchase 整套采购,总价采购 batch costing 分批成本计算法 batch processing 分批处理,分批数据处理 B/D 过次页
B/E 汇票
BE analysis 损益分界分析,保本分析 bear ?承担,负担?卖空者,空头 bearer 持票人
bearer bond 不记名债券
bearer draft 不记名汇票
bear interest 附息,负担利息
bear market 熊市,下跌行情
bear squeeze 榨空头
beating the market 战胜股市
before-separation cost 分离前成本 before-tax income 税前收益
Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言
beginning balance 期初余额
beginning inventory 期初存货 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
beneficial interest 受益人权益 beneficial owner 受益权人
beneficiary 受益人,受款人,受赔人 benefit ?效益,利益?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 system 职工福利制度 best-efforts agreement 证券尽力推销协议 beta coefficient 贝塔系数
beta risk 贝塔风险,第二种类型误差 betterment 改造投资,改造工程投资 B/F 余额承前
Bias 偏差,偏向性
bid ?买价?投标
equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,
bid bond 投标保证金
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 五大会计师事务所 bill ?汇票,票据?通知单,清单?账单,发货票
billing 开发票,开账单
billing clerk 开票员
bill of entry 报关单
bill of exchange 汇票
bill of lading 提货单,提单
bill of materials 用料单
bill of sales 销货清单,卖据 bills payable 应付票据
bills receivable 应收票据
B/L 提货单
black market 黑市
black money 黑钱
blank bill of lading 不记名提货单 blank check 空白支票
blank endorsement 不记名背书 blanket mortgage 总括抵押 blanket order 总括订货单
blanket price 总括价格
blind entry 失实分录,未加说明的分录 blind purchase 盲目采购
blue-chip 蓝筹码股票,热门股票 blue-sky laws 蓝天法,股票发行控制法 board chairman 董事长
board minutes 董事会会议记录 board of directors 董事会
board of trade 同业公会,商会 bond ?债券?保证书,保证金?忠诚保证
bond conversion 债券兑换 bond discount 债券折价
bonded goods 保税货物
bonded warehouse 保税仓库 bond financing 债券筹资
bondholder 债券持有人
bond indenture 债券信托契约,债券契约 bonding company 忠诚担保公司 bond issue cost 债券发行成本 bond premium 债券溢价
bond rating 评定债券等级 equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,
bonds outstanding 流通在外债券,未偿付债券 bonds payable 应付公司债券
bond yield 债券收益率
bonus 奖金,红利
bonus issue 发行红利股
book ?账簿?账面的?记账
book audit 账簿审计
book balance 账面余额
book inventory 账面存货,账面盘存 bookkeeper 簿记员,记账员
bookkeeping ?簿记,记账?簿记学 book of final entry 终结分录账簿 book of orginal entry 原始分录账簿 book profit 账面利润,账面盈利
book rate of return 账面收益率
books of accounts 账簿
book value 账面价值
book value per share 每股账面价值 boot 补价
borrowing 借贷,借款
borrowing power 借款能力
bottom line 损益表底线,最终财务成果 B/R 应收票据
branch 分支机构,分店
branch accounting 分支机构会计,分店会计 branch current account 分支机构往来账户,分店往来账户
branch ledger 分支机构分类账
brand name 牌号名称,商标名称
breach of contract 违约,违反合同 breach of trust 违反信托
breakdown 分解,按细目分类
break-even analysis 损益分界分析,损益平衡分析 break-even chart 损益分界图表,损益平衡图表 break-even point 损益分界点,损益平衡点 break-up value 拆卖价值
bribes and kickbacks 贿赂和回扣 bridging loan 过渡性贷款
British Accounting Association 英国会计学会 broker 经纪人
brokerage 经纪人佣金
brought down 入次页,过次页
brought forward 承前页
budget 预算
budgetary control 预算控制
equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,
budget decision 预算决策
bugeting 预算编制
budget management 预算管理 budget variance 预算差异
buffer stock 保险库存,缓冲存货 bull ?买空?买空者,多头
bullion 金银块,金银条
bull market 牛市,涨市
burden 间接费用
burden rate 间接费用率
business ?商业,工商业?企业?经营,营业
business accounting 企业会计 business barometer 工商业指标 business combination 企业合并 business cycle 商业周期,商业循环 business environment 企业环境 business failure 经营失败
business income 企业收益,营业收益 business risk 经营风险,营业风险 business segment 企业分部 business transaction 企业交易,营业业务 business trust 企业经营信托 buy and hold decision 购入和持存决策 buyer,s credit 买方信贷
buying expense 进货费用
buyout 收购股权,收购控制股权 buy over 收买,贿赂
bylaws 公司章程细则
by-product 副产品
CA 特许会计师
cable transfer 电汇
calculation 计算
calculator 计算器
calendar year 日历年度
call ?期前偿还,期前兑回?催交股款?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 loan 活期拆放贷款
call option 股票购买期权
call premium 提前兑回溢价 call price 提前兑回价格
call provision 提前兑回条款 cancelable lease 可取消租约 equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,
cancelled check 注销支票
C & F 货价加运费
C & I 货价加保险费
capacity ?生产能力?偿债能力 capacity cost 生产能力成本,经营能力成本 capacity to borrow 借款能力
capacity to contract 订约能力,订约资格 capital 资本金,资本
capital account 资本账户
capital addition 资本增置
capital allowance 资本减免
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 budget 资本预算
capital cost 资本成本
capital deficit 资本亏绌
capital expenditure 资本支出
capital gain 资本利得,资本收益 capital impairment 资本减损
capital intensive 资本密集
capital investment 资本投资
capital investment appraisal 资本投资
评价
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capitalization 资本化
capitalization of earnings 收益资本化 capitalization of interest 利息资本化 capitalized value 资本化价值
capital lease 资本租赁
capital leverage 资本杠杆作用
capital loss 资本损失
capital maintenance concept 资本保持概念,资本维护概念
capital market 资本市场
capital market line 资本市场贝塔风险线 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 equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,