【正文】 ository receipts 美國(guó)銀行證券存單,美國(guó)銀行證券托存收據(jù)American Institute of Certified Public Accountants 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì),美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)American option 美式期權(quán)American Stock Exchange 美國(guó)股票交易所amortization ①攤銷(xiāo)②攤還amortized cost 攤余成本amount 金額,合計(jì)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(jì)annual closing 年度結(jié)賬annual general meeting 年度股東大會(huì)annualize 按年折算annualized net present value 折算年度凈現(xiàn)值annual report 年度報(bào)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(jì),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(huì)計(jì)原則委員會(huì)APB Opinion 《會(huì)計(jì)原則委員會(huì)意見(jiàn)書(shū)》Application 申請(qǐng),申請(qǐng)書(shū)applied overhead 已分配間接費(fèi)用appraisal 估價(jià)appraisal capital 評(píng)估資本appraisal surplus 估價(jià)盈余appraiser 估價(jià)員,估價(jià)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(fèi)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(jià)格,公正價(jià)格arm,slength transaction 一臂之隔交易,正常交易ARR 會(huì)計(jì)收益率arrears ①拖欠,欠款②遲付arrestment 財(cái)產(chǎn)扣押Authur Anderson amp。 I 貨價(jià)加保險(xiǎn)費(fèi)capacity ①生產(chǎn)能力②償債能力capacity cost 生產(chǎn)能力成本,經(jīng)營(yíng)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(fù)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(jì)價(jià)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(píng)價(jià)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(jià)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(hù)概念capital market 資本市場(chǎng)capital market line 資本市場(chǎng)貝塔風(fēng)險(xiǎn)線capital outlay 資本支出capitaloutput ratio 資本產(chǎn)值比率capital paidin 實(shí)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(jià)capital stock subscriptions 認(rèn)購(gòu)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(yàn)證,驗(yàn)資CAPM 資本性資產(chǎn)計(jì)價(jià)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(chǔ)存成本carrying value ①置存價(jià)值②抵押品價(jià)值carry over ①結(jié)轉(zhuǎn)下期扣減,移后扣減②結(jié)轉(zhuǎn)庫(kù)存,滾存量CASB 成本會(huì)計(jì)準(zhǔn)則委員會(huì)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(jì)cash basis accounting 現(xiàn)金收付制會(huì)計(jì),收付實(shí)現(xiàn)制會(huì)計(jì)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(jià)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(duì)資本支出比率cashflow to totaldebt ratio 現(xiàn)金流量對(duì)負(fù)債總額比率cash forecast 現(xiàn)金預(yù)測(cè)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(kù)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(xiāo)售cash shortages and overages 現(xiàn)金缺溢cash statement 現(xiàn)金報(bào)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(jì)casual audit 臨時(shí)審計(jì)CBA 成本效益分析CCA 現(xiàn)時(shí)成本會(huì)計(jì)CD 存款單ceiling 最高限額ceiling price 最高限價(jià)central bank 中央銀行centralization 集中經(jīng)營(yíng),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(yàn)資證明書(shū)certificate of deposit 存款單certificate of incorporation 公司登記執(zhí)照,公司注冊(cè)證書(shū)certificate of indebtedness 借據(jù)certificate of protest 拒付證明書(shū)certified accountant 注冊(cè)會(huì)計(jì)師certified check 保付支票certified data processor 注冊(cè)數(shù)據(jù)處理師certified financial planners 注冊(cè)財(cái)務(wù)計(jì)劃師certified financial statement 已審核財(cái)務(wù)報(bào)表,已審核會(huì)計(jì)報(bào)表certified information system auditor 注冊(cè)信息系統(tǒng)審計(jì)師certified internal auditor 注冊(cè)內(nèi)部審計(jì)師certified management accountant 注冊(cè)管理會(huì)計(jì)師certified public accountant 注冊(cè)公共會(huì)計(jì)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(zhǎng)chairman,s report 董事長(zhǎng)報(bào)告change fund 找零備用金changing prices accounting 物價(jià)變動(dòng)會(huì)計(jì)charge ①費(fèi)用②借記,借項(xiàng)③賒賬④留置權(quán)charge account 賒賬,賒賬賬戶charge and discharge statement 信托財(cái)產(chǎn)(或遺產(chǎn))收支報(bào)表charge card 付款卡charge off 注銷(xiāo)charge sale 賒銷(xiāo)charter 執(zhí)照,許可證chartered accountant 特許會(huì)計(jì)師chartered financial analyst 特許財(cái)務(wù)分析師charted financial consultant 特許財(cái)務(wù)咨詢師,特許財(cái)務(wù)顧問(wèn)chartist 圖表分析專(zhuān)家chart of accounts 賬戶分類(lèi)表,會(huì)計(jì)科目表chattel 動(dòng)產(chǎn)chattel mortgage 動(dòng)產(chǎn)抵押check ①支票②檢查,核對(duì)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(yàn)證chief accountant 總會(huì)計(jì),會(huì)計(jì)主任chief auditor 總審計(jì),審計(jì)主任chief cashier 總出納,出納主任chief financial officer 財(cái)務(wù)總裁,財(cái)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(shí)賬簿CIF 到岸價(jià)格circularization 發(fā)函詢證circulating asset 流動(dòng)資產(chǎn)circulating capital 流動(dòng)資本,流動(dòng)資金claim 索賠classification of accounts 賬戶分類(lèi)表classification of assets 資產(chǎn)分類(lèi)classification of liabilities 負(fù)債分類(lèi)classification of stockholders, equity 股東產(chǎn)權(quán)分類(lèi)classified mon stock 分類(lèi)普通股classified trial balance 分類(lèi)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