【正文】 ository receipts 美國銀行證券存單,美國銀行證券托存收據(jù)American Institute of Certified Public Accountants 美國注冊會計師協(xié)會,美國注冊公共會計師協(xié)會American option 美式期權(quán)American Stock Exchange 美國股票交易所amortization ①攤銷②攤還amortized cost 攤余成本amount 金額,合計amount differ 金額不符amount due 到期金額amount of 1 dollar 1元的本利和analysis 分析analyst 分析師analytical review 分析性檢查annual audit 年度審計annual closing 年度結(jié)賬annual general meeting 年度股東大會annualize 按年折算annualized net present value 折算年度凈現(xiàn)值annual report 年度報告annuity 年金annuity due 期初年金annuity in advance 預(yù)付年金annuity in arrears 遲付年金annuity method of depreciation 年金折舊法antedate 填早日期anticipation 預(yù)計,預(yù)列antidilution clause 防止稀釋條款antipollution investment 消除污染投資antiprofiteering tax 反暴利稅antitax avoidance 反避稅antitrust legislation 反拖拉斯立法A/P 應(yīng)付賬款A(yù)PB 會計原則委員會APB Opinion 《會計原則委員會意見書》Application 申請,申請書applied overhead 已分配間接費用appraisal 估價appraisal capital 評估資本appraisal surplus 估價盈余appraiser 估價員,估價師appreciation 增值appropriated retained earnings 已撥定留存收益,已指定用途留存收益appropriation 撥款,指撥經(jīng)費appropriation account ①撥款賬戶②留存收益分配賬戶appropriation budget 撥款預(yù)算approval 核定,審批approved account 核定賬戶approved bond 核定債券A/R 應(yīng)收賬款arbitrage 套利,套匯arbitrage transaction 套利業(yè)務(wù),套匯業(yè)務(wù)arbitration 仲裁,公斷arithmetical error 算術(shù)誤差arm,slength price 正常價格,公正價格arm,slength transaction 一臂之隔交易,正常交易ARR 會計收益率arrears ①拖欠,欠款②遲付arrestment 財產(chǎn)扣押Authur Anderson amp。 I 貨價加保險費capacity ①生產(chǎn)能力②償債能力capacity cost 生產(chǎn)能力成本,經(jīng)營能力成本capacity to borrow 借款能力capacity to contract 訂約能力,訂約資格capital 資本金,資本capital account 資本賬戶capital addition 資本增置capital allowance 資本減免capital and liabilities ratio 資本負債比率capital appreciation 資本升值capital asset 資本性資產(chǎn)capital asset pricing model 資本性資產(chǎn)計價模型capital authorized 額定資本,法定資本capital budget 資本預(yù)算capital cost 資本成本capital deficit 資本虧絀capital expenditure 資本支出capital gain 資本利得,資本收益capital impairment 資本減損capital intensive 資本密集capital investment 資本投資capital investment appraisal 資本投資評價capitalization 資本化capitalization of earnings 收益資本化capitalization of interest 利息資本化capitalized value 資本化價值capital lease 資本租賃capital leverage 資本杠桿作用capital loss 資本損失capital maintenance concept 資本保持概念,資本維護概念capital market 資本市場capital market line 資本市場貝塔風(fēng)險線capital outlay 資本支出capitaloutput ratio 資本產(chǎn)值比率capital paidin 實繳股本,投入股本capital rationing 資本分配capital reorganization 資本改組capital reserve 資本公積金capital return 資本收益率,投資回收率capital stock 股本capital stock outstanding 發(fā)行股本,流通在外股本capital stock premium 股本溢價capital stock subscriptions 認購股本capital structure 股本結(jié)構(gòu)capital structure decision 資本結(jié)構(gòu)決策capital surplus 資本盈余capital turnover 資本周轉(zhuǎn)率capital verification 資本驗證,驗資CAPM 資本性資產(chǎn)計價模型carried interest 附帶權(quán)益carry back 結(jié)轉(zhuǎn)前期扣減,移前扣減carrying cost 置存成本,儲存成本carrying value ①置存價值②抵押品價值carry over ①結(jié)轉(zhuǎn)下期扣減,移后扣減②結(jié)轉(zhuǎn)庫存,滾存量CASB 成本會計準則委員會cash ①現(xiàn)金②兌現(xiàn)cashability 變現(xiàn)能力cash account 現(xiàn)金賬戶cash asset 現(xiàn)金資產(chǎn)cash audit 現(xiàn)金審計cash basis accounting 現(xiàn)金收付制會計,收付實現(xiàn)制會計cash bonus 現(xiàn)金紅利cash breakeven analysis 現(xiàn)金損益分界分析cash budget 現(xiàn)金預(yù)算cash cow 現(xiàn)金母牛cash deficit 現(xiàn)金虧絀cash disbursement journal 現(xiàn)金支出日記賬cash discount 現(xiàn)金折扣cash dividend 現(xiàn)金股利cash equivalent 現(xiàn)金等價物cash equivalent value 現(xiàn)金等值cash flow ①現(xiàn)金流轉(zhuǎn)②現(xiàn)金流量cash flow statement 現(xiàn)金流轉(zhuǎn)表,現(xiàn)金流量表cashflow to capitalexpenditure ratio 現(xiàn)金流量對資本支出比率cashflow to totaldebt ratio 現(xiàn)金流量對負債總額比率cash forecast 現(xiàn)金預(yù)測cashier 出納員cashier,s check 銀行本票cash in transit 在途現(xiàn)金cash journal 現(xiàn)金日記賬cash on delivery 貨到付現(xiàn)cash on hand 庫存現(xiàn)金cash position 現(xiàn)金狀況,現(xiàn)金頭寸cash receipts journal 現(xiàn)金收入日記賬cash records 現(xiàn)金記錄cash sale 現(xiàn)金銷售cash shortages and overages 現(xiàn)金缺溢cash statement 現(xiàn)金報表cash turnover ratio 現(xiàn)金周轉(zhuǎn)率cash with order 現(xiàn)金訂貨,訂貨現(xiàn)金casting 加總,合計casual audit 臨時審計CBA 成本效益分析CCA 現(xiàn)時成本會計CD 存款單ceiling 最高限額ceiling price 最高限價central bank 中央銀行centralization 集中經(jīng)營,集權(quán)certainty 確定性certainty decision 確定性決策certainty equivalent 確定等值certainty equivalent coefficient 確定等值系數(shù)certificate of capital verification 驗資證明書certificate of deposit 存款單certificate of incorporation 公司登記執(zhí)照,公司注冊證書certificate of indebtedness 借據(jù)certificate of protest 拒付證明書certified accountant 注冊會計師certified check 保付支票certified data processor 注冊數(shù)據(jù)處理師certified financial planners 注冊財務(wù)計劃師certified financial statement 已審核財務(wù)報表,已審核會計報表certified information system auditor 注冊信息系統(tǒng)審計師certified internal auditor 注冊內(nèi)部審計師certified management accountant 注冊管理會計師certified public accountant 注冊公共會計師certifying officer 簽付員chain discount 連鎖折扣chain liquidation 連續(xù)清算chairman of the board of director 董事長chairman,s report 董事長報告change fund 找零備用金changing prices accounting 物價變動會計charge ①費用②借記,借項③賒賬④留置權(quán)charge account 賒賬,賒賬賬戶charge and discharge statement 信托財產(chǎn)(或遺產(chǎn))收支報表charge card 付款卡charge off 注銷charge sale 賒銷charter 執(zhí)照,許可證chartered accountant 特許會計師chartered financial analyst 特許財務(wù)分析師charted financial consultant 特許財務(wù)咨詢師,特許財務(wù)顧問chartist 圖表分析專家chart of accounts 賬戶分類表,會計科目表chattel 動產(chǎn)chattel mortgage 動產(chǎn)抵押check ①支票②檢查,核對check and balance system 制約平衡制度,制衡制度check cleaning 支票交換checking account 支票賬戶,活期存款賬戶check register 支票登記簿check verification 支票驗證chief accountant 總會計,會計主任chief auditor 總審計,審計主任chief cashier 總出納,出納主任chief financial officer 財務(wù)總裁,財務(wù)總經(jīng)理CHIPS 票據(jù)交換所銀行內(nèi)部支付系統(tǒng)chronological book 序時賬簿CIF 到岸價格circularization 發(fā)函詢證circulating asset 流動資產(chǎn)circulating capital 流動資本,流動資金claim 索賠classification of accounts 賬戶分類表classification of assets 資產(chǎn)分類classification of liabilities 負債分類classification of stockholders, equity 股東產(chǎn)權(quán)分類classified mon stock 分類普通股classified trial balance 分類試算表claw back 追回稅款clean ①不附帶保留條件②不附其他單據(jù)③不附利息clean bill o