財(cái)務(wù)英語(yǔ)詞典-財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照

1、A:abonedproperty廢棄財(cái)產(chǎn)面abonment廢棄、放棄貨載（海運(yùn)保險(xiǎn)中遇有損失，貨主放棄原貨，取得全額賠償）abonmentges廢棄費(fèi)用abatement折扣abnmaldepreciation特別折舊abovepar超出票面價(jià)格absbedburden(同appliedexpenses)已吸收負(fù)荷absbedcosts已吸收成本absbeddeclination已吸收跌價(jià)absbedexpenses(同appliedb

2、urden)已吸收費(fèi)用absption吸收abstractbook收支撮要簿abstracts撮要表acceptableaccountingprinciple可歲接受會(huì)計(jì)原理acceptableprinciple可接受原理acceptance承兌；承兌匯票acceptancematurityrecd承兌票據(jù)到期記錄acceptancepayable應(yīng)付承兌票據(jù)acceptancereceivable承競(jìng)票據(jù)登記簿acceptedacco

3、untingprinciples已接受會(huì)計(jì)原理accepteddraft(bills)已承兌匯票Accepter受票人Accommodationbillaccommodationnote(kite)accommodationpaper欠單Account帳；帳戶；會(huì)計(jì)科目Accountability會(huì)計(jì)責(zé)任Accountablewarrant責(zé)任支出的支付命令（即事前未經(jīng)審計(jì)的支付命令）Accountancy會(huì)計(jì)官；會(huì)計(jì)學(xué)；會(huì)計(jì)工作Acc

4、ountant會(huì)計(jì)員Accountantgeneral會(huì)計(jì)長(zhǎng)；會(huì)計(jì)主任Accountantinbankruptcy破產(chǎn)核算員Accountbalanced結(jié)平的帳戶Accountbill帳單Accountbooks帳簿(同booksofaccounts)Accountclassification帳戶分類(lèi)（同classificationofaccounts）Accountcurrent往來(lái)帳Accountfm帳戶式Accountfmofb

5、alancesheet帳戶式資產(chǎn)負(fù)債表Accountfmofprofitlossstatement帳戶式損益表Accountpayable應(yīng)付未付帳Account(fiscal)year會(huì)計(jì)年度Accountyear帳戶年度Accounting會(huì)計(jì)；會(huì)計(jì)學(xué)Accountingbooks會(huì)計(jì)簿冊(cè)Accruedbondinterest應(yīng)收未收債券利息Accruedcumulativedividends應(yīng)收未收股利Accrueddepreci

6、ation應(yīng)攤未攤折舊Accrueddividends應(yīng)計(jì)股利Accruedexpenses應(yīng)計(jì)費(fèi)用Accruedincome應(yīng)計(jì)收益Accruedinterestpayable應(yīng)付應(yīng)計(jì)利息Accruedinterestreceivable應(yīng)收應(yīng)計(jì)利息Accountsitems應(yīng)計(jì)項(xiàng)目Accountsliabilities流動(dòng)負(fù)責(zé)Accountspayables應(yīng)付應(yīng)計(jì)項(xiàng)目Accountspayroll應(yīng)計(jì)薪工Accountsprofi

7、ts應(yīng)計(jì)利益Accountsreceivables應(yīng)收應(yīng)計(jì)項(xiàng)目Accountsrent應(yīng)計(jì)租費(fèi)Accountstaxes應(yīng)計(jì)稅捐Accountswages應(yīng)計(jì)工資Accumulateddeficit累積虧絀Accumulateddepreciation累積折舊Accumulateddividends未發(fā)累積股利Accumulatedprofits滾存利益；累積利益Accumulatedsurplus滾存盈馀；累積盈馀Accumulati

8、on累積Accumulationofdiscount折價(jià)的累積Accumulationschedule累積表Accumulativesinkingfund累積償債基金Accurseditems期前債務(wù)Acquisitioncost取得成本Activeassets活動(dòng)資產(chǎn)（指常有本利出入的資產(chǎn)）Activedebt活動(dòng)債務(wù)Actualpartner普通股東Actualcost實(shí)際成本Actualdebts實(shí)際債務(wù)Actualdepreci

9、ation實(shí)際折舊Actualliabilities實(shí)際負(fù)值A(chǔ)ctualvalue實(shí)際價(jià)值A(chǔ)ctualmachine加數(shù)機(jī)Additionalbudget追加預(yù)算Additionalder添辦定貨；增加定貨Additionalpartofabill期票附件Additionalpayment追加支付Additions增加固定資產(chǎn)Additionstopropertythroughsurplus由盈馀增加的財(cái)產(chǎn)Adjunctaccount附