【正文】 ratio 資產(chǎn)收益比率Asset ratio 資產(chǎn)比率Asset reserve 資產(chǎn)準(zhǔn)備Assets 資產(chǎn)Assets and liabilities accounts 資產(chǎn)負(fù)債帳戶Assignable indirect charges 可分配間接費(fèi)用Assistance accountant 會(huì)計(jì)助理員Associated pany 聯(lián)號(hào)（業(yè)務(wù)上聯(lián)系）Assumed cost, interest, etc 假定成本、利息等Assumed liabilities 代人承擔(dān)負(fù)債At par依照票面價(jià)格At sight, on demand 見(jiàn)票即付Auction 拍賣(mài)；競(jìng)賣(mài)To put up for auction 付之拍賣(mài)To sell by auction 拍賣(mài)Auctioneer。A:abandoned property廢棄財(cái)產(chǎn)面abandonment廢棄、放棄貨載（海運(yùn)保險(xiǎn)中遇有損失，貨主放棄原貨，取得全額賠償）abandonment charges廢棄費(fèi)用abatement折扣abnormal depreciation特別折舊above par超出票面價(jià)格absorbed burden (同applied expenses)已吸收負(fù)荷absorbed costs已吸收成本absorbed declination已吸收跌價(jià)absorbed expenses (同applied burden)已吸收費(fèi)用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可歲接受會(huì)計(jì)原理acceptable principle可接受原理acceptance承兌；承兌匯票acceptance maturity record承兌票據(jù)到期記錄acceptance payable應(yīng)付承兌票據(jù)acceptance receivable承競(jìng)票據(jù)登記簿accepted accounting principles已接受會(huì)計(jì)原理accepted draft (bills) 已承兌匯票Accepter 受票人Acmodation bill。 acmodation note (kite)。 endue master 拍賣(mài)者Audit 查帳；審計(jì)Audit certificate 查帳證明書(shū)Audit clerk 查帳助理員Audit diary 查帳日記Audited vouchers 應(yīng)付支付憑單Audit expense 查帳費(fèi)用Audit fee 查帳公費(fèi)Auditing officers 審計(jì)人員Audit memorandum 查帳備望錄Audit of expenditures 步出審計(jì)Audit of public loans 公債審計(jì)Audit of public properties 公有財(cái)產(chǎn)審計(jì)Audit of returns 決算審計(jì)Audit of treasury 公庫(kù)審計(jì)Auditor 查帳員Auditor’s certificate查帳員證明書(shū)Auditor’s ments 查帳員意見(jiàn)書(shū)Auditor’s liability, auditor’s responsibility 查帳員的責(zé)任Auditor’s report查帳員報(bào)告書(shū)Audit programmed 查帳程序Audit report查帳報(bào)告書(shū)；審查報(bào)告Authorized capital 公稱資本Authority to purchase 委托購(gòu)賣(mài)證Authorized capital 額定資本Authorized capital stock 額定股本Authorized capital stock account 法定股本帳Authorized mortgage bonds 額定抵押債券Authorized value 額定價(jià)值A(chǔ)uxiliary accounting unit 附屬單位會(huì)計(jì)Auxiliary book(s) 補(bǔ)助帳簿Auxiliary material 補(bǔ)助材料（原料）Auxiliary record 補(bǔ)助記錄Auxiliary unit budget 附屬單位預(yù)算Available assets 可用資產(chǎn)Available balance 可用馀額Available cash 可用現(xiàn)金Available ine 可用收益；可用收入Available surplus 可用盈馀Avail 擔(dān)保付款A(yù)verage 平均數(shù)Average balance平均馀額；平均差額Average capital 平均資本Average cost平均成本Average due date平均到期日Average earnings平均業(yè)務(wù)收益Average inventory平均存貨Average investment平均投資額Average stock平均存貨Average unit cost平均單位成本Average unit price平均單價(jià)Average weight平均重量Averaging maturity平均到期日Averaging of accounts往來(lái)帳平均馀額Averaging stock計(jì)算平均存貨B:Back freight 退貨運(yùn)費(fèi)Back order 延期交貨Back order memo 延期交貨通知單Bad and doubtful account 呆帳Ad assets 壞資產(chǎn)Bad checks 空頭支票Bad debts 壞帳Balance (balance amount) 馀額；差額Balance account 結(jié)算帳戶Balance book 分類帳馀額簿；分類帳差額簿Balance brought forward 馀額（差額）承前Balance brought for ward from last year 上年馀額Balance carried down 移后頁(yè)Balance form of profit and loss statement 帳戶式損益表（同 account form of profit and loss statement）Balance forward 馀額移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差額Balance of stock system永續(xù)盤(pán)存制（同perpetual inventory system）Balance of stores records 存料馀額記錄Balance of trade貿(mào)易差額；進(jìn)出口貨相差數(shù)Balance sheet accounts資產(chǎn)負(fù)債表；貨借對(duì)照表Balance sheet accounts資產(chǎn)負(fù)債表帳戶Balance sheet analysis資產(chǎn)負(fù)債表分析Balance sheet date資產(chǎn)負(fù)債表日期；結(jié)帳日Balance sheet for all purposes 通用資產(chǎn)負(fù)負(fù)表 (同all – purpose balance sheet) Balance sheet giving effect to proposed financing 擬定理財(cái)計(jì)劃實(shí)施后的資產(chǎn)負(fù)債表Balance sheet – ine sheet ratios 資產(chǎn)負(fù)債與損益比率Balance sheet ratios 資產(chǎn)負(fù)債比率Balance ticket 決算單Balancing account 平衡帳戶Balancing ledger 馀額欄式分類帳Ballots 不記名票Bank account(s) 銀行往來(lái)帳Bank balance 銀行往來(lái)馀額Bank bill, banker’s draft, bank draft, bank paper 銀行匯票Bankbook 銀行往來(lái)帳折Bank charges 銀行手續(xù)費(fèi)Bank check 銀行支單Bank mission 銀行酬勞金B(yǎng)ank deposits 銀行存款Bank discount 銀行貼現(xiàn)息Bank draft 銀行匯票Banker’s acceptance 銀行承兌；銀行承兌匯Banker’s ratio 匯銀行用比率Banking capital 銀行運(yùn)用資本Bank loans 銀行借款Bank overdraft 銀行透支Bank reconciliation statement 銀行往來(lái)調(diào)節(jié)表Bank register 銀行往來(lái)登記簿Banks, orders (cashiers’ orders) 本票Bank’s account title 銀行會(huì)計(jì)科目Bank statement 銀行結(jié)單Bank stock 銀行資本Bankruptcy 破產(chǎn)Bank with whom the credits opened 往來(lái)銀行Bargain 買(mǎi)賣(mài)合同；議價(jià)Bargain money 定銀To bargain 立賣(mài)貨約；講價(jià)To buy at a bargain 訂購(gòu)To strike a bargain 訂定合同Great bargain 廉價(jià)貨物Barter 交易物品Basic accounting unit 會(huì)計(jì)單位Basic price 基價(jià)Basic unit budget 單位預(yù)算Bearer bonds 無(wú)記名債券Bearer check 執(zhí)票人支票；來(lái)人支票Bearer stock 無(wú)記名股份Bearer stock certificate 無(wú)記名股票Beginning inventory 期初存貨Below par 低於票面價(jià)格Beneficiary 受益人Benefit fund reserve 職工福利基金準(zhǔn)備Betterment order 添改自用資產(chǎn)通知單Bid 出價(jià)Bidder 出價(jià)者；競(jìng)賣(mài)人Bid sheet 投票人名單Bill票據(jù)；帳單；匯票Bill at sight。 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(shū)B(niǎo)ill of exchange 匯票Bill of lading 提單Bill of material 規(guī)定用料單Bill of parcels。 purchase daybook。 chop 商標(biāo)；圓記Break – even point 營(yíng)業(yè)損益兩平點(diǎn)Break – up value 拆卸價(jià)值Broker 經(jīng)紀(jì)人Brokerage 傭金、手續(xù)費(fèi)Brokerage expenses 傭金費(fèi)用Brought 承前Brought forward 承前頁(yè)Brought forward account 前期滾結(jié)帳目Budget 預(yù)算Budget accounts 預(yù)算帳戶Budget allotment 分配預(yù)算Budget allowance 預(yù)備金B(yǎng)udgetary deficit 預(yù)算虧絀Budget control 預(yù)算統(tǒng)制Budget enforcement 預(yù)算執(zhí)行Budget estimation 概算Budget for annual receipts 歲入預(yù)算Budget for expenditures 歲出預(yù)算Budget for local government 地方預(yù)算Budget – making 預(yù)算的編制Budget message 預(yù)算申請(qǐng)書(shū)B(niǎo)udget procedure 預(yù)算程序Budget reserve 預(yù)備金B(yǎng)udget statements 預(yù)算表Budget system 預(yù)算制度Budget year 預(yù)算年度Building expenses 房屋費(fèi)用Building fund reserve 建筑基金準(zhǔn)備Building service 房屋服務(wù)費(fèi)用Burden 負(fù)荷；制造費(fèi)用Burden appointment負(fù)荷分配；制造費(fèi)用分配Burden – credit account已分配負(fù)荷（制造費(fèi)用）帳戶Burden distribution 負(fù)荷分配Burden – in – process 在制負(fù)荷（同manufacturing expenses – in – process）Burden rates 負(fù)荷分配Business 營(yíng)業(yè)商業(yè)；業(yè)務(wù)Carry on business, to 營(yíng)業(yè)Establish a business, to 創(chuàng)業(yè)Give up a business, to 停業(yè)；歇業(yè)Set up a business to 開(kāi)業(yè)Shut up a business to 停止?fàn)I業(yè)Start a business to開(kāi)始Wind up (ones) business to 閉業(yè)；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。 buying pric