會(huì)計(jì)科目的中英文對(duì)照(編輯修改稿)
2025-06-25 23:11 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 ntants 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 APB 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》 Application 申請(qǐng),申請(qǐng)書 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。 Co. 約瑟?安德森會(huì)計(jì)師事務(wù)所,安達(dá)信會(huì)計(jì)師事務(wù)所 article 文件條文,合同條款 articles of incorporation 公司章程 articles of partnership 合伙契約 articulate 環(huán)接 articulated concept 環(huán)接觀念 artificial intelligence 人工智能 ASB 審計(jì)準(zhǔn)則委員會(huì) ASE 美國(guó)股票交易所 Asian Development Bank 亞洲開(kāi)發(fā)銀行 Asian dollar 亞洲美元 asking price 索價(jià),賣方報(bào)價(jià) assessed value 估定價(jià)值 assessment ①估定,查定②特別稅捐,特別攤派稅捐 asset 資產(chǎn) asset cover 資產(chǎn)擔(dān)保,資產(chǎn)保證 asset depreciation range 資產(chǎn)折舊年限幅度 assetliability view 資產(chǎn)—負(fù)債觀念 asset quality 資產(chǎn)質(zhì)量 asset retirement 資產(chǎn)退役,資產(chǎn)報(bào)廢 asset revaluation 資產(chǎn)重估價(jià) asset stripping 資產(chǎn)剝離,資產(chǎn)拆賣 asset structure 資產(chǎn)結(jié)構(gòu) asset turnover 資產(chǎn)周轉(zhuǎn)率 asset valuation 資產(chǎn)計(jì)價(jià) assignment of accounts receivable 應(yīng)收賬款轉(zhuǎn)讓 associated pany 聯(lián)屬公司,附屬公司 Association of Government Accounting 政府會(huì)計(jì)師協(xié)會(huì) assumed liability 承擔(dān)債務(wù),承付債務(wù) AT 稅后 at cost 按成本 at par 按票面額,平價(jià) at sight 見(jiàn)票兌付,即期兌付 attached account 被查封賬戶 attachment 扣押,查封 attest 證明,驗(yàn)證 attestation 證明書,鑒定書 audit 審核,審計(jì) auditability 可審核性 audit mittee 審計(jì)委員會(huì) audit coverage 審計(jì)范圍 audited financial statement 審定財(cái)務(wù)報(bào)表,審定會(huì)計(jì)報(bào)表 audit evidence 審計(jì)證據(jù),審計(jì)憑證 Audit Guides 《審計(jì)指南》 auditing ①審計(jì)②審計(jì)學(xué) auditing procedure 審計(jì)程序 auditing process 審計(jì)過(guò)程 auditing standard 審計(jì)標(biāo)準(zhǔn),審計(jì)準(zhǔn)則 Auditing Standards Board 審計(jì)準(zhǔn)則委員會(huì) Auditor 審計(jì)員,審計(jì)師 auditor general 審計(jì)主任,總審計(jì) auditor,s legal liability 審計(jì)師法律責(zé)任 auditor,s opinion 審計(jì)師意見(jiàn)書 auditor,s report 審計(jì)師報(bào)告,查賬報(bào)告 audit program 審計(jì)工作計(jì)劃 audit report 審計(jì)報(bào)告 audit risk 審計(jì)風(fēng)險(xiǎn) audit sampling 審計(jì)抽樣 audit software 審計(jì)軟件 audit test 審計(jì)抽查 audit trail 審計(jì)脈絡(luò),審計(jì)線索 audit working paper 審計(jì)工作底稿 authorized capital stock 核定股本,法定股本 automated clearing house 自動(dòng)票據(jù)交換所 automated teller machine 自動(dòng)取款機(jī) automatic transfer service 自動(dòng)轉(zhuǎn)賬服務(wù) available
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