财务英语词典-财务术语中英文对照

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1、A:abandonedproperty废弃财产面abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonmentcharges废弃费用abatement折扣abnormaldepreciation特别折旧abovepar超出票面价格absorbedburden(同appliedexpenses)已吸收负荷absorbedcosts已吸收成本absorbeddeclination已吸收跌价absorbedexpenses(同appliedburden)已吸收费用absor

2、ption吸收abstractbook收支撮要簿abstracts撮要表acceptableaccountingprinciple可岁接受会计原理acceptableprinciple可接受原理acceptance承兑；承兑汇票acceptancematurityrecord承兑票据到期记录acceptancepayable应付承兑票据acceptancereceivable承竞票据登记簿acceptedaccountingprinciples已接受会计原理accepteddraft(bills)已承兑汇票Acc

3、epter受票人Accommodationbill;accommodationnote(kite);accommodationpaper欠单Account帐；帐户；会计科目Accountability会计责任Accountablewarrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy会计官；会计学；会计工作Accountant会计员Accountantgeneral会计长；会计主任Accountantinbankruptcy破产核算员Accountbalanced结平的帐户Accoun

4、tbill帐单Accountbooks帐簿(同booksofaccounts)Accountclassification帐户分类（同classificationofaccounts）Accountcurrent往来帐Accountform帐户式Accountformofbalancesheet帐户式资产负债表Accountformofprofitandlossstatement帐户式损益表Accountpayable应付未付帐Account(fiscal)year会计年度Accountyear帐户年度Accoun

5、ting会计；会计学Accountingbooks会计簿册Accountingcontrol会计统制Accountingconvention会计惯例Accountingdepartment会计部Accountingdocuments会计凭证Accountingitem会计科目Accountingmachines会计机器Accountingontheaccrualbasis权责发生会计制Accountingonthecashbasis现金收付会计制Accountingorganization会计组织Accounti

6、ngperiod会计期间Accountingpersonnel会计人员Accountingpractice会计实务Accountingprinciples会计原理Accountingprocedure会计程序Accountingreports会计报告Accountingstandards会计准则Accountingstatement会计报表Accountingsystem会计制度Accountingtheory会计理论Accountingunit会计单位Accountingyear会计年度Accountofban

7、kruptcy破产帐Accountofexecutors遗产清册Accountofpayments支出表Accountofproceedings遗产会计报告Accountofreceipts收入表Accountofreceiptsandpayments收支表Accountoftheexchequer国库帐Accountreceivable应收帐款Accountssales承销清单Accountsiftreasury公库帐；金库帐Accountspayable应付帐款Accountspayableledger应付帐

8、款分类帐；应付帐款分户帐Accountspayableregister应付帐款登记簿Accountsreceivable应收帐款Accountsreceivableassigned应收帐款转让Accountsreceivablediscounted应收帐款内贴现Accountsreceivableledger应收帐款分类帐；应收帐款分户帐Accountsreceivabl