【正文】 會(huì)計(jì)專(zhuān)業(yè)術(shù)語(yǔ)中英文對(duì)照A(1)ABC 作業(yè)基礎(chǔ)成本計(jì)算A(2)absorbed overhead 已吸收制造費(fèi)用A(3)absorption costing 吸收成本計(jì)算A(4)account 帳戶,報(bào)表A(5)accounting postulate 會(huì)計(jì)假設(shè)A(6)accounting series release 會(huì)計(jì)公告文件A(7)accounting valuation 會(huì)計(jì)計(jì)價(jià)A(8)account sale 承銷(xiāo)清單A(9)accountability concept 經(jīng)營(yíng)責(zé)任概念A(yù)(10)accountancy 會(huì)計(jì)職業(yè)A(11)accountant 會(huì)計(jì)師A(12)accounting 會(huì)計(jì)A(13)agency cost 代理成本A(14)accounting bases 會(huì)計(jì)基礎(chǔ)A(15)accounting manual 會(huì)計(jì)手冊(cè)A(16)accounting period 會(huì)計(jì)期間A(17)accounting policies 會(huì)計(jì)方針A(18)accounting rate of return 會(huì)計(jì)報(bào)酬率A(19)accounting reference date 會(huì)計(jì)參照日A(20)accounting reference period 會(huì)計(jì)參照期間A(21)accrual concept 應(yīng)計(jì)概念A(yù)(22)accrual expenses 應(yīng)計(jì)費(fèi)用A(23)acid test ration 速動(dòng)比率(酸性測(cè)試比率)A(24)acquisition 購(gòu)置A(25)acquisition accounting 收購(gòu)會(huì)計(jì)A(26)activity based accounting 作業(yè)基礎(chǔ)成本計(jì)算A(27)adjusting events 調(diào)整事項(xiàng)A(28)administrative expenses 行政管理費(fèi)A(29)advice note 發(fā)貨通知A(30)amortization 攤銷(xiāo)A(31)analytical review 分析性檢查A(32)annual equivalent cost 年度等量成本法A(33)annual report and accounts 年度報(bào)告和報(bào)表A(34)appraisal cost 檢驗(yàn)成本A(35)appropriation account 盈余分配帳戶A(36)articles of association 公司章程細(xì)則A(37)assets 資產(chǎn)A(38)assets cover 資產(chǎn)保障A(39)asset value per share 每股資產(chǎn)價(jià)值A(chǔ)(40)associated pany 聯(lián)營(yíng)公司A(41)attainable standard 可達(dá)標(biāo)準(zhǔn)A(42)attributable profit 可歸屬利潤(rùn)A(43)audit 審計(jì)A(44)audit report 審計(jì)報(bào)告A(45)auditing standards 審計(jì)準(zhǔn)則A(46)authorized share capital 額定股本A(47)available hours 可用小時(shí)A(48)avoidable costs 可避免成本B(49)backtoback loan 易幣貸款B(50)backflush accounting 倒退成本計(jì)算B(51)bad debts 壞帳B(52)bad debts ratio 壞帳比率B(53)bank charges 銀行手續(xù)費(fèi)B(54)bank overdraft 銀行透支B(55)bank reconciliation 銀行存款調(diào)節(jié)表B(56)bank statement 銀行對(duì)帳單B(58)basis of apportionment 分?jǐn)偦A(chǔ)B(59)batch 批量B(60)batch costing 分批成本計(jì)算B(61)beta factor (市場(chǎng))風(fēng)險(xiǎn)因素B(63)bill of exchange 匯票B(64)bill of landing 提單B(65)bill of materials 用料預(yù)計(jì)單B(66)bill payable 應(yīng)付票據(jù)B(67)bill receivable 應(yīng)收票據(jù)B(68)bin card 存貨記錄卡B(69)bonus 紅利B(70)bookkeeping 薄記B(71)Boston classification 波士頓分類(lèi)B(72)breakeven chart 保本圖B(73)breakeven point 保本點(diǎn)B(74)breakingdown time 復(fù)位時(shí)間B(76)budget center 預(yù)算中心B(77)budget cost allowance 預(yù)算成本折讓B(78)budget manual 預(yù)算手冊(cè)B(79)budget period 預(yù)算期間B(80)budgetary