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1、accountant会计师bookkeeping簿记bookkeeper簿记师double-entrybookkeeping复式簿记single-entrybookkeeping单式簿记accountbook帐簿,会计簿册cashbook现金出纳簿journal日记簿statementofaccounts帐目表,帐单balance(sheet)资产平稳表financialyear,tradingyear财政年度incomeandexpenditure,receiptsandexpenditure,outputandinput支出和收入assets资产liabilities债
2、务,负债debit借方turnover,volumeofbusiness营业额,销售额cashonhand留存现金,库存现金cashbalance现金余额,现款结存creditbalance贷方余额debitbalance借方余额,借方差额deficit亏空balanceoftrade贸易差额,国际贸易平衡balanceofpayments(国际)收支,国际收支差额表发弃财产abandonedproperty发弃费用abandonmentcharges，abandonmentexpenses非常成本abnormalcost非常折旧abnormaldepreciation非常
3、损失abnormalloss原始成本aboriginalcost，originalcost高于面值abovepar经常项目，在界线上abovetheline确定产权absolutetitle已吸收负荷，已分配费用absorbedburden，appliedexpenses已吸收成本absorbedcost国库帐accountoftheexchequer公库帐accountoftreasury承销清单，赊销accountsales认定帐款，债权人认可的帐款accountstated帐目名称，会计科目accounttitle转帐通知单accounttransfermemo财务责
4、任，会计责任accountability责任单位accountabilityunit应负财务责任的，应计列的accountable应负责事实，应负责事件accountablecondition，accountableevent应负财务责任人员accountablepersonaccumulateddepreciation累计折旧adjustedtrialbalance调整后试算余额adjustingentry调整分录bookbvalueofaplantasset固定资产账面净值cash-basisaccounting现金收付制会计contraaccount备抵调整账户dep
5、reciation折旧matchingprinciple配比原则plantasset固定资产prepaidexpense待摊费用revenueprinciple收入原则time-periodconcept时间－期间概念unearnedrevenue未实现收入会计术语1AAA美国会计学会 4Abandonment废弃,报废;委付 5abandonmentvalue废弃价值 6abatement①减免②冲销 7abilitytoservicedebt偿债能力 8abnormalcost异常成本 9abnormalspoilage异常损耗 10abovepar超过票
6、面价值 11abovetheline线上项目 12absoluteamount绝对数,绝对金额 13absoluteendorsement绝对背书 14absoluteinsolvency绝对无力偿付 15absolutepriority绝对优先求偿权 16absolutevalue绝对值 17absorb摊配,转并 18absorptionaccount摊配账户,转并账户 19absorptioncosting摊配成本计算法 20abstract摘要表考试大论坛 21abuse滥用职权 22abuseoftaxshelter滥用避税项目 23
7、ACCA特许公认会计师公会 24acceleratedcostrecoverysystem加速成本收回制度 25accelerateddepreciationmethod加速折旧法,快速折旧法 26accelerationclause加速偿付条款,提前偿付条款 27acceptance①承兑②已承兑票据③验收 28acceptancebill承兑票据 29acceptanceregister承兑票据登记簿 30acceptancesampling验收抽样 31accesstime存取时间 32ac
