財務(wù)英語詞典-財務(wù)術(shù)語中英文對照

1、A:abonedproperty廢棄財產(chǎn)面abonment廢棄、放棄貨載（海運保險中遇有損失，貨主放棄原貨，取得全額賠償）abonmentges廢棄費用abatement折扣abnmaldepreciation特別折舊abovepar超出票面價格absbedburden(同appliedexpenses)已吸收負荷absbedcosts已吸收成本absbeddeclination已吸收跌價absbedexpenses(同appliedb

2、urden)已吸收費用absption吸收abstractbook收支撮要簿abstracts撮要表acceptableaccountingprinciple可歲接受會計原理acceptableprinciple可接受原理acceptance承兌；承兌匯票acceptancematurityrecd承兌票據(jù)到期記錄acceptancepayable應(yīng)付承兌票據(jù)acceptancereceivable承競票據(jù)登記簿acceptedacco

3、untingprinciples已接受會計原理accepteddraft(bills)已承兌匯票Accepter受票人Accommodationbillaccommodationnote(kite)accommodationpaper欠單Account帳；帳戶；會計科目Accountability會計責任Accountablewarrant責任支出的支付命令（即事前未經(jīng)審計的支付命令）Accountancy會計官；會計學(xué)；會計工作Acc

4、ountant會計員Accountantgeneral會計長；會計主任Accountantinbankruptcy破產(chǎn)核算員Accountbalanced結(jié)平的帳戶Accountbill帳單Accountbooks帳簿(同booksofaccounts)Accountclassification帳戶分類（同classificationofaccounts）Accountcurrent往來帳Accountfm帳戶式Accountfmofb

5、alancesheet帳戶式資產(chǎn)負債表Accountfmofprofitlossstatement帳戶式損益表Accountpayable應(yīng)付未付帳Account(fiscal)year會計年度Accountyear帳戶年度Accounting會計；會計學(xué)Accountingbooks會計簿冊Accruedbondinterest應(yīng)收未收債券利息Accruedcumulativedividends應(yīng)收未收股利Accrueddepreci

6、ation應(yīng)攤未攤折舊Accrueddividends應(yīng)計股利Accruedexpenses應(yīng)計費用Accruedincome應(yīng)計收益Accruedinterestpayable應(yīng)付應(yīng)計利息Accruedinterestreceivable應(yīng)收應(yīng)計利息Accountsitems應(yīng)計項目Accountsliabilities流動負責Accountspayables應(yīng)付應(yīng)計項目Accountspayroll應(yīng)計薪工Accountsprofi

7、ts應(yīng)計利益Accountsreceivables應(yīng)收應(yīng)計項目Accountsrent應(yīng)計租費Accountstaxes應(yīng)計稅捐Accountswages應(yīng)計工資Accumulateddeficit累積虧絀Accumulateddepreciation累積折舊Accumulateddividends未發(fā)累積股利Accumulatedprofits滾存利益；累積利益Accumulatedsurplus滾存盈馀；累積盈馀Accumulati

8、on累積Accumulationofdiscount折價的累積Accumulationschedule累積表Accumulativesinkingfund累積償債基金Accurseditems期前債務(wù)Acquisitioncost取得成本Activeassets活動資產(chǎn)（指常有本利出入的資產(chǎn)）Activedebt活動債務(wù)Actualpartner普通股東Actualcost實際成本Actualdebts實際債務(wù)Actualdepreci

9、ation實際折舊Actualliabilities實際負值A(chǔ)ctualvalue實際價值A(chǔ)ctualmachine加數(shù)機Additionalbudget追加預(yù)算Additionalder添辦定貨；增加定貨Additionalpartofabill期票附件Additionalpayment追加支付Additions增加固定資產(chǎn)Additionstopropertythroughsurplus由盈馀增加的財產(chǎn)Adjunctaccount附