[经管营销]英汉会计学.doc

英漢會計學辭彙 您是74006个读者 作者：佚名 译者： 来源：传思堂 发布时间：2007-11-21 AAA，American Accounting Association 美國會計學會abandoned property 發棄財產abandonment charges，abandonment expenses 發棄費用abnormal cost 非常成本abnormal depreciation 非常折舊abnormal loss 非常損失aboriginal cost，original cost 原始成本above par 高於面值above the line 經常項目，在界線上absolute title 確定產權absorbed burden，applied expenses 已吸收負荷，已分配費用absorbed cost 已吸收成本absorption account 相輔帳戶，抵銷或附加帳戶absorption costing 吸收成本法，歸納成本法abstract book 收支摘要簿accelerated depreciation 加速折舊acceptable quality level 可接受的品質水準acceptance 承兌，承兌匯票acceptance payable 應付承兌匯票acceptance receivable 應收承兌匯票acceptance register 承兌匯票登記簿acceptance sampling 認可選樣accepted draft，accepted bills 已承兌匯票accepter，acceptor 匯票承兌人accident death benefits insurance 傷亡保險accidental losses 意外損失accommodation endorsement 融通背書accommodation note，accommodation paper 融通票據account 帳，帳戶，帳目account balance 帳戶餘額account balanced 結平的帳戶account book 帳簿account classification 帳目分類，會計科目分類account code，account number 帳目編號，會計科目編號account current 往來帳account form 帳戶式account form of balance sheet 帳戶式資產負債表，帳戶式平衡表account form of income statement 帳戶式損益表account of bankruptcy 破產帳account of executors 遺產清冊account of payments 支付表account of proceedings 遺產會計報告account of receipts 收入表account of the exchequer 國庫帳account of treasury 公庫帳account sales 承銷清單，賒銷account stated 認定帳款，債權人認可的帳款account title 帳目名稱，會計科目account transfer memo 轉帳通知單accountability 財務責任，會計責任accountability unit 責任單位accountable 應負財務責任的，應計列的accountable condition，accountable event 應負責事實，應負責事件accountable person 應負財務責任人員accountable warrant 責任支出的支付書accountancy 會計職務，會計學術accountant 會計員，會計師accountant in bankruptcy 破產管理人accountant in charge 主辦會計員，主辦會計師accountants handbook 會計大全，會計人員手冊accounting 會計，會計學accounting basis 會計基礎accounting book 會計簿籍accounting control 會計控制accounting convention 會計慣例accounting document 會計憑證，會計文書accounting entity 會計個體accounting equation，accounting identity 會計方程式accounting ethics 會計道德accounting evidence 會計