【正文】 ；關(guān)店Business accountancy 商事會(huì)計(jì) Business day 營(yíng)業(yè)日Business enterprise 企業(yè)Business hours 營(yíng)業(yè)時(shí)間Business papers 商用單據(jù)；商業(yè)票據(jù)Business reports 營(yíng)業(yè)報(bào)告Business tax, sale tax 營(yíng)業(yè)稅；銷售稅Business transaction 會(huì)計(jì)事項(xiàng) (同transaction)Business year。 period bill 兌換期票Billing 開(kāi)發(fā)票Bill market 匯兌市面Bill of credit 付銀通知書Bill of exchange 匯票Bill of lading 提單Bill of material 規(guī)定用料單Bill of parcels。 acmodation note (kite)。 acmodation paper欠單Account帳；帳戶；會(huì)計(jì)科目Accountability會(huì)計(jì)責(zé)任Accountable warrant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Accountant 會(huì)計(jì)員Accountant general 會(huì)計(jì)長(zhǎng)；會(huì)計(jì)主任Accountant in bankruptcy破產(chǎn)核算員Account balanced 結(jié)平的帳戶Account bill帳單Account books 帳簿 (同books of accounts)Account classification 帳戶分類（同classification of accounts）Account current 往來(lái)帳Account form 帳戶式Account form of balance sheet 帳戶式資產(chǎn)負(fù)債表Account form of profit and loss statement 帳戶式損益表Account payable 應(yīng)付未付帳Account (fiscal) year會(huì)計(jì)年度Account year 帳戶年度Accounting 會(huì)計(jì)； 會(huì)計(jì)學(xué)Accounting books會(huì)計(jì)簿冊(cè)Accounting control會(huì)計(jì)統(tǒng)制Accounting convention會(huì)計(jì)慣例Accounting department會(huì)計(jì)部Accounting documents會(huì)計(jì)憑證Accounting item會(huì)計(jì)科目Accounting machines 會(huì)計(jì)機(jī)器Accounting on the accrual basis 權(quán)責(zé)發(fā)生會(huì)計(jì)制Accounting on the cash basis 現(xiàn)金收付會(huì)計(jì)制Accounting organization 會(huì)計(jì)組織Accounting period 會(huì)計(jì)期間Accounting personnel 會(huì)計(jì)人員Accounting practice 會(huì)計(jì)實(shí)務(wù)Accounting principles 會(huì)計(jì)原理Accounting procedure 會(huì)計(jì)程序Accounting reports 會(huì)計(jì)報(bào)告Accounting standards 會(huì)計(jì)準(zhǔn)則Accounting statement 會(huì)計(jì)報(bào)表Accounting system 會(huì)計(jì)制度Accounting theory 會(huì)計(jì)理論Accounting unit 會(huì)計(jì)單位Accounting year 會(huì)計(jì)年度Account of bankruptcy破產(chǎn)帳Account of executors遺產(chǎn)清冊(cè)Account of payments 支出表Account of proceedings 遺產(chǎn)會(huì)計(jì)報(bào)告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer國(guó)庫(kù)帳Account receivable 應(yīng)收帳款A(yù)ccounts sales 承銷清單Accounts if treasury 公庫(kù)帳；金庫(kù)帳Accounts payable 應(yīng)付帳款A(yù)ccounts payable ledger 應(yīng)付帳款分類帳；應(yīng)付帳款分戶帳Accounts payable register 應(yīng)付帳款登記簿Accounts receivable 應(yīng)收帳款A(yù)ccounts receivable assigned 應(yīng)收帳款轉(zhuǎn)讓Accounts receivable discounted 應(yīng)收帳款內(nèi)貼現(xiàn)Accounts receivable ledger 應(yīng)收帳款分類帳；應(yīng)收帳款分戶帳Accounts receivable register 應(yīng)收帳款登記簿Account title 收戶名稱；會(huì)計(jì)科目Account titles for annual expenditures 歲入科目Account to give, giving account 支出帳目Accrual basis 權(quán)責(zé)應(yīng)計(jì)制；權(quán)現(xiàn)發(fā)生制；應(yīng)計(jì)制；發(fā)生制Accrued assets 流動(dòng)資產(chǎn)；應(yīng)收未收款項(xiàng)Accrued bond interest 應(yīng)收未收債券利息Accrued cumulative dividends 應(yīng)收未收股利Accrued depreciation 應(yīng)攤未攤折舊Accrued dividends 應(yīng)計(jì)股利Accrued expenses 應(yīng)計(jì)費(fèi)用Accrued ine 應(yīng)計(jì)收益Accrued interest payable 應(yīng)付應(yīng)計(jì)利息Accrued interest receivable 應(yīng)收應(yīng)計(jì)利息Accounts items 應(yīng)計(jì)項(xiàng)目Accounts liabilities 流動(dòng)負(fù)責(zé)Accounts payables 應(yīng)付應(yīng)計(jì)項(xiàng)目Accounts payroll 應(yīng)計(jì)薪工Accounts profits 應(yīng)計(jì)利益Accounts receivables 應(yīng)收應(yīng)計(jì)項(xiàng)目Accounts rent 應(yīng)計(jì)租費(fèi)Accounts taxes 應(yīng)計(jì)稅捐Accounts wages 應(yīng)計(jì)工資Accumulated deficit 累積虧絀Accumulated depreciation 累積折舊Accumulated dividends 未發(fā)累積股利Accumulated profits 滾存利益；累積利益Accumulated surplus 滾存盈馀；累積盈馀Accumulation 累積Accumulation of discount 折價(jià)的累積Accumulation schedule 累積表Accumulative sinking fund 累積償債基金Accursed items 期前債務(wù)Acquisition cost 取得成本Active assets 活動(dòng)資產(chǎn)（指常有本利出入的資產(chǎn)）Active debt 活動(dòng)債務(wù)Actual partner 普通股東Actual cost 實(shí)際成本Actual debts 實(shí)際債務(wù)Actual depreciation 實(shí)際折舊Actual liabilities 實(shí)際負(fù)值A(chǔ)ctual value 實(shí)際價(jià)值A(chǔ)ctual machine 加數(shù)機(jī)Additional budget 追加預(yù)算Additional order 添辦定貨；增加定貨Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定資產(chǎn)Additions to property through surplus 由盈馀增加的財(cái)產(chǎn) Adjunct account 附加帳戶Adjusting entries整理帳Adjustment account 整理帳目Adjustment memo 高整憑單Administration account 管理科目Administration budget 行政預(yù)算Administration expenses 管理費(fèi)用Administration section 管理之部（分部損益表的一部分）Administrative accounting 管理會(huì)計(jì) (為供給管理員管理上所需資料的會(huì)計(jì))Administrative expenses管理費(fèi)用Administrator 遺產(chǎn)管理人Admissible assets 可稅資產(chǎn)Ad valued duty 從價(jià)稅Advame freight 預(yù)付運(yùn)費(fèi)Advance department 放款部Advances 預(yù)付；墊款A(yù)dvances to officers and employees 職工預(yù)支Adventure 短期投機(jī)買賣Adventure accounts 短期投機(jī)買賣帳Advertising expenses (fee) 廣告費(fèi)Advertising expenses prepaid 預(yù)付廣告費(fèi)Advice note 通知書Advice of audit 審核通知書Advice of drawing 支匯票通知書Affiliated pany, affiliated corporation 聯(lián)絡(luò)公司 （與持有其股份的公司發(fā)生聯(lián)系的公司）Affiliated interests 聯(lián)絡(luò)股權(quán)After – cost 后續(xù)成本（指銷售后仍須繼續(xù)支付的成本）After date 發(fā)票后After sight 見(jiàn)票后Agency 代理；代理處；代理人Agency accounts 代理帳；代理會(huì)計(jì)Agent 代理人Aggregate balance sheet 合并資產(chǎn)負(fù)債表Aging 分期（指依到期日先后，而將應(yīng)收帳款分類而言）Agio 貨幣找換貼水Agreements 契約Allied pany 聯(lián)號(hào)（業(yè)務(wù)上合作）All – inclusive ine statement 統(tǒng)括性損益表（包括經(jīng)常及非常損益）Allocation 分配Allotted annual receipts 歲入分配數(shù)Allotment(s) 股份；分配Allotments 分配數(shù)（此是志指股票、債券等的分配於請(qǐng)求認(rèn)購(gòu)人而言）Allotments for annual expenditures 歲出分配數(shù)allowance津貼；折讓；備抵；減免Allowance for bad debts 備抵壞帳Allowance for depreciation 備抵折舊Allowance on 折讓準(zhǔn)備Allowance reserve 折讓及回扣Allowances and rebates 折讓及回扣All – purpose balance sheet 通用資產(chǎn)負(fù)債表All – purpose financial statements 通用決算表Amalgamated balance sheet 合并資產(chǎn)負(fù)債表Amalgamation 創(chuàng)立合并Amortization 攤銷；攤還；折舊Amortization of premium 溢價(jià)的攤銷Amortization 攤銷表 Amount 總數(shù)Amount insured 保險(xiǎn)金額Amount of credit side 貸方金額Amount of financial statement 決算表的分析Analysis sheet 分析表Analytical accounting 分析會(huì)計(jì)；分析會(huì)計(jì)學(xué)Analytical columns 分析欄Analytical journal 多欄日記帳 (同columnar journal)Analytical record 分析記錄Analytical statements 分析表Analytic product 分成的產(chǎn)品Ancillary revenue 副業(yè)收入Aula appropriation 歲定經(jīng)費(fèi)Annual audit 年度查帳Annual balance 年終決算表Annual budgetary surplus or deficit 歲計(jì)馀絀Annual closing 年度決算Annual expenditure 歲出Annual receipts 歲入Annual reckoning 年度計(jì)算Annual report 決算書Annual report on auditing and inspecting (inspection) 年度審計(jì)報(bào)告書Annual revenue 歲入Annual statement 年度決算表 Annuities 年金Annuity certain 確定年金Annuity due 期首年金；即付年金Annuity method 年年折舊法Annuity trust account 年付金信托帳Anticipated profits 預(yù)期利益Anticipated revenue 預(yù)計(jì)收Anticipation warrants payable 預(yù)計(jì)應(yīng)付支付命令Locations and allotment book 股份認(rèn)購(gòu)及分配簿Application for shares 認(rèn)股書Application of fund statement 資金運(yùn)用 表 (同statement of application of funds) Applied expenses 已分配費(fèi)用Applied manufacturing expenses 已分配制造費(fèi)用Applied