| A |
| a set of 一组，一套 |
| accelerated depreciation method 加速折旧法 |
| access 接近 |
| account 账户，会计科目 |
| accountability 会计责任 |
| accountant 会计人员 |
| accounting activity 会计活动 |
| accounting control 会计控制 |
| accounting cycle 会计循环 |
| accounting entity 会计主体 |
| accounting equation 会计等式，会计平衡式，会计方程式 |
| accounting period 会计期间 |
| accounting principle board 会计原则委员会 |
| accounting principle 公认会计原则 |
| accounting principles board 会计原则委员会 |
| accounting process 会计过程，会计处理方法 |
| accounting 会计，会计学 |
| accounts payable 应付账款 |
| accounts receivable 应收账款 |
| accrual basis 权责发生制 |
| accruals 应计项目 |
| accrue 自然累积，计提 |
| accrued expense 应计费用，应计未付费用 |
| accrued revenue 应计收入，应计未收收入 |
| accrued salaries payable 应计未付薪金 |
| accumulate 累积 |
| accumulated depreciation 累计折旧 |
| acquire 并购 |
| acquisition 取得 |
| active investment 主动投资 |
| adding machine 加法机 |
| adjusting procedure 调整程序 |
| adjustment 调整 |
| administrative control 管理控制 |
| administrative expense 管理费用 |
| advance 预付款 |
| advertising expense 广告费 |
| advice slip 通知单 |
| affiliated company 关联公司 |
| affiliated group 联营集团 |
| agency 机构，经理人 |
| aggregate 合计的 |
| aging schedule 账龄分析法 |
| align 调准，使成一线，使一致 |
| allowance for uncollectible accounts 备抵坏账 |
| allowance method 备抵法 |
| alternative 可供选择的 |
| american institute of certified public accountants 美国注册会计师协会 |
| amortization 摊销 |
| annual interest rate 年利率 |
| annually 每年地 |
| apportion 分配，摊配 |
| appropriate 适当的，相应的 |
| appropriation 分拨 |
| approve 批准 |
| arrearage 拖欠款 |
| arrest 阻止 |
| aspect 容貌，样式，表现形式 |
| asset turnover 资产周转率 |
| asset 资产 |
| assignment of responsibility 分派责任 |
| assumption 假设 |
| assure 保证 |
| at a glance 一瞥 |
| attorneys' fees 律师事务费 |
| attribute 属性 |
| attribute 属性 |
| auditing 审计 |
| auditor 审计员 |
| authorization 授权 |
| authorized stock 额定股本 |
| automated data processing 自动数据处理 |
| auxiliary equipment 辅助设备 |
| average collection period 平均收帐期 |
| average exchange rate 平均汇率 |
| B |
| bad debts expense 坏账费用 |
| balance sheet 平衡表，资产负债表 |
| bank deposit 银行存款 |
| bank reconciliation 银行往来调节表 |
| bank statement 银行对账单，银行结单 |
| bearer 持票人 |
| beginning inventory 期初存货 |
| betterment 改良 |
| billed price 账单价格 |
| board of directors 董事会 |
| bonds payable 应付债券，应付公司债 |
| book value 账面价值 |
| book value 账面价值 |
| bookkeeping machine 簿记机 |
| brand 商标 |
| bring……to light 揭露 |
| budgetary accounting 预算会计 |
| budgets 预算 |
| bundle 束，捆，集合体 |
| business venture 企业 |
| by means of 利用，依靠，通过 |
| C |
| calculator 计算器 |
| calendar-year 日历年度 |
| capital stock 股本 |
| carrier 运输业者 |
| carrying value 置存价值，账面价值 |
| cash basis 收付实现制 |
| cash budget 现金预算 |
| cash disbursements journal 现金支出日记账 |
| cash discount 现金折扣 |
| cash dividend 现金股利 |
| cash in bank 银行存款 |
| cash on delivery 付款提货 |
| cash receipts journal 现金收入日记账 |
| cash 现金 |
| casualty loss 事故损失 |
| category 种类，类目，范畴 |
| central processing unit 处理单元 |
| certified public accountings 注册会计师 |
| chart of accounts 账户一览表，会计科目表 |
| charter 执照，发给……执照 |
| check stub 支票存根 |
| check 支票 |
| chronological 按时间顺序的 |
| claim 要求 |
| classification and sorting 分类整理 |
| clear 结清，结算，交换票据 |
| closing procedure 结帐程序 |
| closing rate 期末汇率 |
| code letter 代号字母 |
| coin 硬币，铸币 |
| committee on accounting procedure 会计程序委员会 |
| common stock 普通股 |
| comparable 可比的，类似的 |
| competent personnel 称职的人员 |
| complex capital structure 复杂资本结构 |
| complexity 复杂性 |
| comply with 遵守，遵循 |
| concept 概念 |
| confer 参见 |
| conservation 稳健的 |
| consideration 对家，报酬 |
| consolidate 合并 |
| constructed assets 建造资产 |
| consultant 顾问 |
| consume 消费 |
| contend 坚决主张 |
| contingent liability 或有负债 |
| continuity of existence 存在的连续性 |
| contra account 对抵账户，对销账户 |
| control account 控制账户，统驭账户，统制账户 |
| convention 惯例 |
| convert 转变，变换，兑换 |
| convertible debt 可转换债券 |
| convertible preferred stock 可转换优先股 |
| copyrights 版权 |
| copyrights 版权 |
| corporation acquisition 公司并购，公司收购 |
| corporation 股份有限公司 |
| correction of prior period inventory error 前期盘存差错订正 |
| cost accounting 成本会计 |
| cost method 成本法 |
| cost of goods available for sale 可供销售的商品成本 |
| cost of goods sold 销货成本，商品销售成本 |
| cost structure 成本结构 |
| cost-benefit data 成本-效益数据 |
| cost-to-retail price percentage 成本对零售价比率 |
| court decree 法庭判决 |
| cpital contribution 资本投入 |
| credit memo 货项通知单，货记通知单 |
| credit standing 信用地位，信誉 |
| credit term 赊账条件 |
| credit 贷记 |
| creditor 债权人 |
| cross rates 套算汇率 |
| cumulative balance 累计余额 |
| current asset 流动资产 |
| current exchange rate 现行汇率，现时汇率 |
| current fair value 现时公允价值 |
| current liability 流动负债 |
| current rate method 现行汇率法，现时汇率法 |
| current ratio 流动比率 |
| current-noncurrent method 流动与非流动项目法 |
| custodianship 保管工作 |
| customary matters 惯常业务 |
| customer 顾客 |
| cuttings 切削件 |
| D |
| datapreparation 数据准备 |
| debenture bonds 信用公司债 |
| debit memo 借项通知单 |
| debit 借机 |
| debtor 债务人 |
| decision making 决策 |
| deferrals 递延项目 |
| deferred credit 递延货项 |
| deficits 逆差 |
| denominate 标价，表述 |
| denominator 分母 |
| department stores 订货商店 |
| depletion 折耗 |
| depreciable asset 应折旧资产 |
| depreciation expense 折旧费 |
| design cost 设计成本 |
| design 计划，设计，意图，打算 |
| designate 指明remit 汇款，付款 |
| detect 发现，察觉 |
| deterioration 损坏 |
| dilute 稀释，摊薄 |
| direct quote 直接标价 |
| direct write-off method 直接销账法 |
| director 董事会 |
| discharge 履行，清偿 |
| discount on notes payable 应付票据贴现折价 |
| discount 折价 |
| discount 折价，贴水 |
| discount 贴现，贴现折价 |
| discretion 自由决定 |
| dishonor 拒付 |
| dispose 处置，清理 |
| disposition data 清理数据 |
| diverse 多宗多样的 |
| dividend payable 应付股利 |
| dividend payout ratio 每股股利与收益比率，股利支付率 |
| dividend yield 每股股利与每股市价比率，股利获取 |
| division of labor 分工 |
| double-declining-balance method 双倍率递减余额法 |
| double-entry bookkeeping system 复式记账法，复式记账系统 |
| draft 汇票 |
| draw （up） 拟好，编好 |
| draw up 开立（票据等） |
| drillings 钻孔件 |
| E |
| earning per share 每股收益额 |
| earnings per share of common stock 普通股每股收益额 |
| earthquake 地震 |
| effective interest method 实际利息法 |
| elapse 过去 |
| electronic data processing system 电子数据处理系统 |
| eliminate 消除 |
|
| elimination 抵消，消除 |
| ending inventory 期末存货 |
| endorse 背书 |
| endorsement 背书 |
| endorser 背书人 |
| engage in 参与 |
| entend 把数字转入另一栏，算出……的总金额 |
| enter contract 缔结契约 |
| enumerate 列举 |
| environmental accounting 环境会计 |
| equity method 权益法 |
| equity ratio 权益比率 |
| equivalent 等同的，等同物，当量 |
| error correction 差错订正 |
| estate 不动产 |
| evaluate 评价 |
| event 事件 |
| excess of par value over amount paid 面值超过缴入资本的部分 |
| exchange rate 汇率 |
| exclusive privilege 专有权利 |
| expedient 权宜的做法 |
| expenditure 开支，花费 |
| expense 费用 |
| expire 满期，耗尽，失效 |
| extension 算出或转来的金额 |
| extensive 广泛的 |
| extraordinary items 非常项目 |
| F |
| F.O.B destination 目的地交货，到达站交货 |
| F.O.B shipping point 发运地（站）交货 |
| face value 面值 |
| face value 票面价值 |
| factor 代替 |
| factor 因素，系数 |
| family 类属 |
| feasible 行得通的 |
| federal income tax withholding payable 应付预扣联邦所得税 |
| federal insurance contributions act 联邦社会保险税法 |
| federal unemployment compensation tax州失业补贴税 |
| federal unemployment tax payable 应付州失业税 |
| federal 联邦 |
| federal 联邦的 |
| fencing 栅栏 |
| FICA tax payable 应付联邦社会保险税 |
| financial accounting standards board 财务会计准则委员会 |
| financial accounting 财务会计 |
| financial data 财务数据 |
| financial executives 财务经理 |
| financial income and expense 财务收益与费用 |
| financial position 财务状况 |
| financial report 财务报告 |
| financial statement（report） 财务报表（报告） |
| financial strength 财务实力 |
| financing activities 筹资活动，理财活动 |
| firm 事务所 |
| firm 商行，企业 |
| first-in，fist-out 先进先出 |
| fiscal year 财务年度 |
| fiscal year 财务年度 |
| fixed assets 固定资产 |
| flow of costs 成本流动 |
| flow of goods 商品流动 |
| fluctuate 波动 |
| footing 总计，总额 |
| forecast 预测 |
| foreign currency 外币 |
| foreign exchange gains or losses 汇兑损益，汇兑利得或损失 |
| forward exchange contract 期汇合同 |
| forward rate 远期汇率 |
| fraction 分数 |
| franchise 特许经营权 |
| freight collect 货到收运费 |
| freight prepaid 运费预付 |
| frequency 频繁程度 |
| fully diluted earnings per share 每股完全稀释收益额 |
| function 职能，作用 |
| functional currency 功能货币 |
| fund 资金 |
| G |
| gain（loss）on sale of fixed assets 固定资产出售利得（损失） |
| general journal 普通日记账 |
| general partnership 一般合伙 |
| globalization 全球化 |
| going concern 持续经营 |
| goodwill 商誉 |
| governmental accounting 会计 |
| governmental and not-for-profit accounting 及非盈利组织会计 |
| gross profit method of estimating inventories 估计存货的毛利法 |
| gross profit on sales 销货毛利 |
| gross sales 销货总额net sales 销货净额 |
| guide 指南 |
| guideline 方针，准则 |
| H |
| hardware 硬件 |
| haul 拖运 |
| historical cost 历史成本 |
| historical cost 历史成本 |
| historical exchange rate 历史汇率 |
| holder 持票人 |
| holdings 拥有的财产、股份 |
| hospital insurance premiums payable 应付医疗保险费 |
| human resources accounting 人力资源会计 |
| I |
| immune 免受影响的 |
| impairment loss 减值损失 |
| imprest 预付的，定额预付的，定额备用的 |
| in addition to 除……外 |
| in contrast to 与此对比，与此相反 |
| in order to 为了，借以 |
| in place of 代替 |
| in sequence 按顺序，依次 |
| in short 简言之，总之 |
| in the final analysis 归根到底，总之 |
| income statement 收益表，损益表 |
| income summary 收益汇总，损益汇总 |
| income tax payable 应付所得税 |
| income tax reporting 所得税申报 |
| indirect quote 间接标价 |
| individual employee earnings records 雇员个人工薪记录 |
| information return 资料申报单 |
| information system 信息系统 |
| input 投入数额 |
| instruction 指令 |
| insurance expense 保险费 |
| insurance premium 保险费 |
| intangible asset 无形资产 |
| intangible assets 无形资产 |
| intercompany transaction 公司间交易 |
| interest allowance 利息补贴 |
| interest bearing 计息的 |
| interest coverage 利息保障范围 |
| interest expense 利息费用 |
| interest income 利息收益 |
| interim financial statement 中期财务报表 |
| interim mechanical check 中间性的手工操作检查 |
| intermediate 中间的，居间的 |
| internal auditing 内部审计 |
| internal control 内部控制 |
| international accounting 国际会计 |
| inventory turnover 存货周转率 |
| investing activities 投资活动 |
| investor 投资者 |
| invoice register 登记薄 |
| involve（in） 使卷入 |
| IOU 借据 |
| irregularity 不正当行为 |
| issued stock 已发行股本 |
| J |
| journal 日记账 |
| journalize 做分录 |
| K |
| key-driven equipment 键盘式装置设备 |
| L |
| last-in，first-out 后进新出 |
| leasehold 租赁权 |
| ledger 分类账 |
| legal jurisdiction 法定管辖范围 |
| legal restrictions 法律约束 |
| liability 负债 |
| liability 负债 |
| limited partnership 有限合伙 |
| liquidation value 清算价值 |
| liquidity 变现能力，清偿能力 |
| list of checks 支票目录 |
| local 地方 |
| logic 逻辑判断的 |
| logically 合乎逻辑地，理所当然地 |
| long-term asset 长期资产 |
| loss from doubtful accounts 疑账损失，呆帐损失 |
| loss from uncollectible accounts 坏账损失 |
| lubrication 加润滑油 |
| M |
| maintenance 维修 |
| majority investor 多数股权投资者，控股投资者 |
| majority 多数股权 |
| majority-owned company 被控股公司 |
| maker 出票人 |
| make-up 标价 |
| managerial accounting 管理会计 |
| manual filing 手工归档 |
| manufacturer's identification 制造厂商鉴定书 |
| margin of safety 安全边际 |
| marital status 婚姻状况 |
| market value 市场价值 |
| marketable securities 上市证券，有价证券 |
| maturity date 到期日 |
| measuring unit 计量单位 |
| meet 如期偿付 |
| merchandising company 商业公司 |
| minor parts 次要零件 |
| minority interest 少数股权，少数股东权益 |
| minority 少数股权 |
| misappropriation 挪用 |
| miscellaneous expense 杂项费用 |
| mix 品种构成 |
| model number 型号 |
| modern business 现代企业 |
| monetary assets and liabilities 货币性资产与负债 |
| monetary-nonmonetary method 货币性与非货币性项目法 |
| money order 汇票 |
| mortgage payable 应付抵押借款 |
| mortgage 抵押 |
| multinational company 公司 |
| N |
| natural assets 天然资产 |
| necessitate 使成为必须 |
| negative goodwill 负商誉 |
| negotiable 可流通的 |
| neither nor 既不 又不 |
| net income 净收益 |
| net loss 净亏损 |
| net purchases 购货净额 |
| nominal interest rate 名义利率 |
| nongovernment body 非机构 |
| normal balance 正常余额 |
| normal operating cycle 正常经营周期 |
| normal rate of return 正常盈利率 |
| notes payable 应付票据 |
| notes receivable discounted 贴现应收票据 |
| notification 通知 |
| NSF（not sufficient funds） 存款不足 |
| numerator 分子 |
| O |
| objectivity 客观性 |
| obligation 义务，债务 |
| obsolescence 陈旧，过时 |
| office salaries expense 办事人员薪金 |
| on demand （票据）即期（支付） |
| one-transaction perspective 单项交易观点，单一交易观点 |
| open account 往来账户 |
| operating activities 经营活动，营业活动 |
| operating expenses 营业费用，经营费用 |
| operating results 经营成果 |
| operation 经营，操作 |
| operational efficiency 经营效率 |
| opinion No.17 第17号意见书 |
| opposite 在……的对面 |
| organization cost 开办费 |
| original cost 原始成本 |
| other than 除……外，除了 |
| outlay 支出 |
| outstanding check 未兑付支票 |
| outstanding stock 外发股本，为股东持有的股本 |
| outstanding 未兑付的 |
| overdraft 透支 |
| overdrew 透支 |
| overtime pay 加班工资 |
| owner' equity 业主权益 |
| P |
| paid-in capital in excess of par value 超过面值的缴入资本 |
| paid-in capital in excess of stated value 超过设定价值的缴入资本 |
| paper tape output 纸带输出 |
| par value 面值 |
| parent 母公司 |
| participating stock 参与分配的优先股 |
| partnership 合伙 |
| passive investment 被动投资 |
| patent 专利权 |
| pay attention to 注意 |
| pay envelope 工薪袋 |
| pay period 工薪支付期 |
| payroll accounting 工薪会计 |
| payroll payable 应付工薪 |
| payroll register 工薪登记表 |
| payroll tax 工薪税 |
| payroll 工薪 |
| perforate 穿孔于 |
| performance report 业绩报告 |
| performance 工作成绩，业绩 |
| performance 经营业绩 |
| periodic inventory system 定期盘存制 |
| peripheral equipment 边缘设备 |
| perishable 易腐坏的 |
| perpetual inventory system 永续盘存制 |
| petty cash 零用现金 |
| physical inventory counts 实物盘点 |
| physical protection 实物保护 |
| pipeline 管道 |
| plant and equipment 厂场设备 |
| plausible 看来有理由的 |
| pledge 保证，抵押 |
| pluged figure 轧算金额 |
| pooling of interest method 权益结合法，权益入股法 |
| portray 描述，描绘 |
| post 过账，誊账 |
| post-closing trial balance 结帐后试算表 |
| postdated check 远期支票 |
| posting reference 过账备查，过账记号 |
| potential 潜力，潜能 |
| potential 潜在的，可能的 |
| pound sterling 英镑 |
| preferable 更可取的 |
| preferred dividend coverage 优先股股利保障范围 |
| preferred stock 优先股 |
| premium 溢价 |
| premium 溢价，升水 |
| prepaid insurance 预付保险费 |
| prescribed managerial policies 规定的管理方针 |
| price lists 价目表 |
| price-earning ratio 每股市价与收益比率，市盈率 |
| primary earnings per share 每股原先收益额 |
| principal 主要的 |
| private accounting 私人企业会计 |
| proceeds 实得收入 |
| productivity ratio 生产能力比率 |
| profitability 盈利能力 |
| programming 程序编制 |
| promise 订约，允诺 |
| promissory note 本票，期票 |
| property tax payable 应付财产税 |
| property 动产 |
| prospective 预期的，未来的 |
| protest fee 拒付证书费 |
| public accounting firms 会计师事务所 |
| public accounting 公众会计，注册会计师业务 |
| public utility 公用事业 |
| publisher 出版商 |
| punched card 穿孔卡 |
| purchase invoice 购货 |
| purchase method 购买法，购并法 |
| purchase order 订货单 |
| purchase order 订货单，订购单 |
| purchase requisition 请购单 |
| purchases discounts 购货折扣 |
| purchases journals 购买日记账 |
| purchases returns and allowances 购货退让及折扣 |
| purchasing department 购货部门 |
| Q |
| quick ratio 速动比率 |
| quotation 行情表 |
| quote 报价 |
| R |
| rate of return on common stockholders' equity 普通股股东权益收益率 |
| rate of return 报酬率，盈利率，收益率 |
| rates of inflation 通货膨胀率 |
| rather than 而不是 |
| realizable 可实现的 |
| realty agency 房地产经纪人 |
| receiving department 收货部门 |
| receiving report 收货报告 |
| receiving report 收货报告，收货单 |
| recognized value 确认价值 |
| recommend 推荐，介绍 |
| reconciliation method 调节法 |
| records of original entry 原始记录簿 |
| registration fees 注册费 |
| regular rate of pay 正常工资率 |
| relate to 与……有关 |
| rent expense 租赁费，租金 |
| reorder points 再订货点 |
| replace 取代 |
| replenishment 补充 |
| reporting currency 报告货币 |
| residual 剩余的 |
| resource 资源，资财 |
| result 结果，成果 |
| retail businesses 零售商店 |
| retail price 零售价格 |
| retained earnings 留存收益，保留盈利 |
| retrieval 追溯 |
| return on sales 销售收益率 |
| returned item 退回项目 |
| revenue 收入 |
| reversing entry 转回分录 |
| rule of thumb 拇指法则，经验规律 |
| running balance 逐笔结记余额 |
| S |
| salary allowance 薪金补贴 |
| sales discounts 销货折扣 |
| sales invoice 销货 |
| sales journal 销货日记账 |
| sales on credit terms 赊销 |
| sales returns and allowances 销售退回及折让 |
| sales salaries expense 销货人员薪金 |
| salvage value 残值 |
| savings bonds deductions payable 应付购买储蓄债券扣款 |
| savings 节约 |
| scheme 方案，计划 |
| scrutiny 仔细检查 |
| secured bonds 有担保债券 |
| security/stock exchange 证券交易所 |
| segregate 分开 |
| segregation 分开 |
| selling expenses 销货费用 |
| semiannually 半年地 |
| serial number 顺序编号 |
| service charge 服务费 |
| service enterprise 服务业企业 |
| sharing agreement 分配协议 |
| short-term liquidity 短期偿债能力 |
| simple capital structure 简单资本结构 |
| sinking fund 偿债基金 |
| site 地基 |
| social accounting 社会会计 |
| software 软件 |
| sole proprietorship 独资 |
| source document 原始凭证 |
| special journal 特种日记账 |
| specific identification 具体辨认 |
| specific payee 指定收款人 |
| spectrum 范围 |
| spot rate 即期汇率 |
| stampings 冲压件 |
| standard 准则 |
| state corporation law 州公司法 |
| state 州 |
| stated value 设定价值 |
| statement of cash flows 现金流量表 |
| statement of cash flows 现金流量表 |
| statement of financial accounting standards 财务会计准则公告 |
| statement of owners' equity 业主权益表 |
| statement of owners'equity 业主权益表 |
| stock dividend to be issued 待发行股票股利 |
| stock dividend 股票股利 |
| stock options 股票期权 |
| stock warrants 认股权 |
| stock 存货 |
| stockholder 股东 |
| stock-option 股票期权 |
| storage tank 储存罐 |
| storage 存储 |
| store fixtures 店面装置 |
| store 仓库 |
| straight-line method 直线法 |
| strta 层，级 |
| style-affected 受式样影响的 |
| subdivision 分支 |
| submit 提交 |
| subscription 预订 |
| subsidiary company 子公司 |
| subsidiary ledger 辅助分类账，明细分类账 |
| subsidiary 子公司 |
| subtract 减去 |
| sum-of-the-year's-digits method 年数总和法 |
| sundry items 其他项目 |
| supersede 代替，取代 |
| supplies' catalogs 供应商商品目录 |
| supplies expense 物料用品费 |
| supplies on hand 在用物料 |
| surface paving 铺筑的路面 |
| surplus 顺差 |
| susceptible 易受影响的 |
| T |
| tax accounting 税务会计 |
| tax returns 纳税申报单 |
| temporal method 时态法，时间量度法 |
| temporary account 暂时性帐户，过渡性账户 |
| temporary accounts 暂时性账户 |
| throughout 贯穿 |
| trade payable 应付账款 |
| trade receivable 应收账款 |
| trademark 商标，商标权 |
| transaction 交易，会计事项 |
| transcribe 抄录 |
| transfer 转移 |
| transferability 可转移性 |
| translation gains and losses 折算损益，折算利得与损失 |
| transportation in 购货运费 |
| transportation out 销货运费 |
| transportation term 运输条件 |
| treasury stock 库存股本 ，库存股份 |
| trial balance 试算平衡表，试算表 |
| two-column account 两栏式账户 |
| two-transactions perspective 两项交易观点 |
| U |
| uncollectible accounts expense 坏账费用 |
| undistributed earnings 未分配收益，未分配盈利 |
| uniform limited partnership act 统一有限合伙法 |
| uniform 一致的，均匀的 |
| units-of-production method 产量法 |
| upkeep 维护，保养 |
| utilities expense 公共事业费 |
| V |
| vendor 卖主 |
| verification 验证 |
| voluntary 自愿的 |
| voting share 有表决权股份 |
| voucher register 应付凭单登记簿 |
| voucher system 应付凭单制 |
| W |
| wage-bracket table 工资-税级表 |
| warrant 使有理由 |
| wear 磨损 |
| weighted average 加权平均 |
| withdraw 提取 |
| withhold 预扣 |
| withholding allowance 预扣折让 |
| without recourse 无追索权 |
| working capital 营运资本 |
| worksheet 工作底表，工作底稿 |
| A |
| margin of safety 安全边际 |
| chronological 按时间顺序的 |
| in sequence 按顺序，依次 |
| B |
| entend 把数字转入另一栏，算出……的总金额 |
| copyrights 版权 |
| office salaries expense 办事人员薪金 |
| semiannually 半年地 |
| custodianship 保管工作 |
| insurance premium 保险费 |
| insurance expense 保险费 |
| assure 保证 |
| pledge 保证，抵押 |
| rate of return 报酬率，盈利率，收益率 |
| reporting currency 报告货币 |
| quote 报价 |
| | allowance method 备抵法 |
| | allowance for uncollectible accounts 备抵坏账 |
| | endorsement 背书 |
| | endorse 背书 |
| | endorser 背书人 |
| | passive investment 被动投资 |
| | majority-owned company 被控股公司 |
| | promissory note 本票，期票 |
| | peripheral equipment 边缘设备 |
| | liquidity 变现能力，清偿能力 |
| | make-up 标价 |
| | denominate 标价，表述 |
| | acquire 并购 |
| | fluctuate 波动 |
| | replenishment 补充 |
| | estate 不动产 |
| | irregularity 不正当行为 |
| | bookkeeping machine 簿记机 |
| | C |
| | financial statement（report） 财务报表（报告） |
| | financial report 财务报告 |
| | financial accounting 财务会计 |
| | statement of financial accounting standards 财务会计准则公告 |
| | financial accounting standards board 财务会计准则委员会 |
| | financial executives 财务经理 |
| | fiscal year 财务年度 |
| | financial strength 财务实力 |
| | financial income and expense 财务收益与费用 |
| | financial data 财务数据 |
| | financial position 财务状况 |
| | confer 参见 |
| | engage in 参与 |
| | participating stock 参与分配的优先股 |
| | salvage value 残值 |
| | store 仓库 |
| | strta 层，级 |
| | error correction 差错订正 |
| | units-of-production method 产量法 |
| | sinking fund 偿债基金 |
| | plant and equipment 厂场设备 |
| | transcribe 抄录 |
| | paid-in capital in excess of par value 超过面值的缴入资本 |
| | paid-in capital in excess of stated value 超过设定价值的缴入资本 |
| | obsolescence 陈旧，过时 |
| | competent personnel 称职的人员 |
| | cost-to-retail price percentage 成本对零售价比率 |
| | cost method 成本法 |
| | cost accounting 成本会计 |
| | cost structure 成本结构 |
| | flow of costs 成本流动 |
| | cost-benefit data 成本-效益数据 |
| | programming 程序编制 |
| | holder 持票人 |
| | bearer 持票人 |
| | going concern 持续经营 |
| | stampings 冲压件 |
| | financing activities 筹资活动，理财活动 |
| | publisher 出版商 |
| | maker 出票人 |
| | in addition to 除……外 |
| | other than 除……外，除了 |
| | storage tank 储存罐 |
| | dispose 处置，清理 |
| | punched card 穿孔卡 |
| | perforate 穿孔于 |
| | minor parts 次要零件 |
| | storage 存储 |
| | stock 存货 |
| | inventory turnover 存货周转率 |
| | NSF（not sufficient funds） 存款不足 |
| | continuity of existence 存在的连续性 |
| | D |
| | code letter 代号字母 |
| | in place of 代替 |
| | factor 代替 |
| | supersede 代替，取代 |
| | credit 贷记 |
| | stock dividend to be issued 待发行股票股利 |
| | one-transaction perspective 单项交易观点，单一交易观点 |
| | maturity date 到期日 |
| | equivalent 等同的，等同物，当量 |
| | elimination 抵消，消除 |
| | mortgage 抵押 |
| | local 地方 |
| | site 地基 |
| | earthquake 地震 |
| | deferred credit 递延货项 |
| | deferrals 递延项目 |
| | opinion No.17 第17号意见书 |
| | enter contract 缔结契约 |
| | electronic data processing system 电子数据处理系统 |
| | store fixtures 店面装置 |
| | purchase order 订货单 |
| | purchase order 订货单，订购单 |
| | department stores 订货商店 |
| | promise 订约，允诺 |
| | periodic inventory system 定期盘存制 |
| | director 董事会 |
| | board of directors 董事会 |
| | property 动产 |
| | sole proprietorship 独资 |
| | short-term liquidity 短期偿债能力 |
| | contra account 对抵账户，对销账户 |
| | consideration 对家，报酬 |
| | majority 多数股权 |
| | majority investor 多数股权投资者，控股投资者 |
| | diverse 多种多样的 |
| | E |
| | authorized stock 额定股本 |
| | rather than 而不是 |
| | invoice register 登记薄 |
| | F |
| | detect 发现，察觉 |
| | F.O.B shipping point 发运地（站）交货 |
| | legal jurisdiction 法定管辖范围 |
| | legal restrictions 法律约束 |
| | court decree 法庭判决 |
| | spectrum 范围 |
| | scheme 方案，计划 |
| | guideline 方针，准则 |
| | realty agency 房地产经纪人 |
| | extraordinary items 非常项目 |
| | nongovernment body 非机构 |
| | expense 费用 |
| | appropriation 分拨 |
| | division of labor 分工 |
| | segregation 分开 |
| | segregate 分开 |
| | ledger 分类账 |
| | classification and sorting 分类整理 |
| | denominator 分母 |
| | assignment of responsibility 分派责任 |
| | apportion 分配，摊配 |
| | sharing agreement 分配协议 |
| | fraction 分数 |
| | subdivision 分支 |
| | numerator 分子 |
| | service charge 服务费 |
| | service enterprise 服务业企业 |
| | subsidiary ledger 辅助分类账，明细分类账 |
| | auxiliary equipment 辅助设备 |
| | cash on delivery 付款提货 |
| | negative goodwill 负商誉 |
| | liability 负债 |
| | liability 负债 |
| | double-entry bookkeeping system 复式记账法，复式记账系统 |
| | complexity 复杂性 |
| | complex capital structure 复杂资本结构 |
| | G |
| | betterment 改良 |
| | concept 概念 |
| | preferable 更可取的 |
| | payroll 工薪 |
| | pay envelope 工薪袋 |
| | payroll register 工薪登记表 |
| | payroll accounting 工薪会计 |
| | payroll tax 工薪税 |
| | pay period 工薪支付期 |
| | wage-bracket table 工资-税级表 |
| | performance 工作成绩，业绩 |
| | worksheet 工作底表，工作底稿 |
| | utilities expense 公共事业费 |
| | accounting principle 公认会计原则 |
| | corporation acquisition 公司并购，公司收购 |
| | intercompany transaction 公司间交易 |
| | public utility 公用事业 |
| | public accounting 公众会计，注册会计师业务 |
| | functional currency 功能货币 |
| | supplies' catalogs 供应商商品目录 |
| | purchasing department 购货部门 |
| | purchase invoice 购货 |
| | net purchases 购货净额 |
| | purchases returns and allowances 购货退让及折扣 |
| | transportation in 购货运费 |
| | purchases discounts 购货折扣 |
| | purchase method 购买法，购并法 |
| | purchases journals 购买日记账 |
| | gross profit method of estimating inventories 估计存货的毛利法 |
| | capital stock 股本 |
| | stockholder 股东 |
| | corporation 股份有限公司 |
| | stock dividend 股票股利 |
| | stock-option 股票期权 |
| | stock options 股票期权 |
| | fixed assets 固定资产 |
| | gain（loss）on sale of fixed assets 固定资产出售利得（损失） |
| | customer 顾客 |
| | consultant 顾问 |
| | individual employee earnings records 雇员个人工薪记录 |
| | affiliated company 关联公司 |
| | pipeline 管道 |
| | administrative expense 管理费用 |
| | managerial accounting 管理会计 |
| | administrative control 管理控制 |
| | throughout 贯穿 |
| | customary matters 惯常业务 |
| | convention 惯例 |
| | extensive 广泛的 |
| | advertising expense 广告费 |
| | in the final analysis 归根到底，总之 |
| | prescribed managerial policies 规定的管理方针 |
| | international accounting 国际会计 |
| | elapse 过去 |
| | post 过账，誊账 |
| | posting reference 过账备查，过账记号 |
| | H |
| | feasible 行得通的 |
| | quotation 行情表 |
| | consolidate 合并 |
| | logically 合乎逻辑地，理所当然地 |
| | partnership 合伙 |
| | aggregate 合计的 |
| | last-in，first-out 后进新出 |
| | uncollectible accounts expense 坏账费用 |
| | bad debts expense 坏账费用 |
| | loss from uncollectible accounts 坏账损失 |
| | environmental accounting 环境会计 |
| | foreign exchange gains or losses 汇兑损益，汇兑利得或损失 |
| | exchange rate 汇率 |
| | money order 汇票 |
| | draft 汇票 |
| | marital status 婚姻状况 |
| | contingent liability 或有负债 |
| | monetary-nonmonetary method 货币性与非货币性项目法 |
| | monetary assets and liabilities 货币性资产与负债 |
| | freight collect 货到收运费 |
| | credit memo 货项通知单，货记通知单 |
| | K（会计……） |
| | accounting 会计，会计学 |
| | committee on accounting procedure 会计程序委员会 |
| | accounting equation 会计等式，会计平衡式，会计方程式 |
| | accounting process 会计过程，会计处理方法 |
| | accounting activity 会计活动 |
| | accounting control 会计控制 |
| | accounting period 会计期间 |
| | accountant 会计人员 |
| | public accounting firms 会计师事务所 |
| | accounting cycle 会计循环 |
| | accounting principles board 会计原则委员会 |
| | accounting principle board 会计原则委员会 |
| | accountability 会计责任 |
| | accounting entity 会计主体 |
| | J |
| | agency 机构，经理人 |
| | on demand （票据）即期（支付） |
| | spot rate 即期汇率 |
| | design 计划，设计，意图，打算 |
| | measuring unit 计量单位 |
| | calculator 计算器 |
| | interest bearing 计息的 |
| | neither nor 既不 又不 |
| | overtime pay 加班工资 |
| | adding machine 加法机 |
| | weighted average 加权平均 |
| | lubrication 加润滑油 |
| | accelerated depreciation method 加速折旧法 |
| | assumption 假设 |
| | price lists 价目表 |
| | contend 坚决主张 |
| | indirect quote 间接标价 |
| | subtract 减去 |
| | impairment loss 减值损失 |
| | simple capital structure 简单资本结构 |
| | in short 简言之，总之 |
| | constructed assets 建造资产 |
| | key-driven equipment 键盘式装置设备 |
| | transaction 交易，会计事项 |
| | access 接近 |
| | bring……to light 揭露 |
| | savings 节约 |
| | result 结果，成果 |
| | clear 结清，结算，交换票据 |
| | closing procedure 结帐程序 |
| | post-closing trial balance 结帐后试算表 |
| | debit 借机 |
| | IOU 借据 |
| | debit memo 借项通知单 |
| | operation 经营，操作 |
| | operating results 经营成果 |
| | operating activities 经营活动，营业活动 |
| | operational efficiency 经营效率 |
| | performance 经营业绩 |
| | net loss 净亏损 |
| | net income 净收益 |
| | dishonor 拒付 |
| | protest fee 拒付证书费 |
| | specific identification 具体辨认 |
| | decision making 决策 |
| | K |
| | organization cost 开办费 |
| | draw up 开立（票据等） |
| | expenditure 开支，花费 |
| | plausible 看来有理由的 |
| | comparable 可比的，类似的 |
| | cost of goods available for sale 可供销售的商品成本 |
| | alternative 可供选择的 |
| | negotiable 可流通的 |
| | realizable 可实现的 |
| | convertible preferred stock 可转换优先股 |
| | convertible debt 可转换债券 |
| | transferability 可转移性 |
| | objectivity 客观性 |
| | control account 控制账户，统驭账户，统制账户 |
| | treasury stock 库存股本 ，库存股份 |
| | multinational company 公司 |
| | L |
| | family 类属 |
| | accumulate 累积 |
| | cumulative balance 累计余额 |
| | accumulated depreciation 累计折旧 |
| | historical cost 历史成本 |
| | historical cost 历史成本 |
| | historical exchange rate 历史汇率 |
| | interest coverage 利息保障范围 |
| | interest allowance 利息补贴 |
| | interest expense 利息费用 |
| | interest income 利息收益 |
| | by means of 利用，依靠，通过 |
| | federal 联邦 |
| | federal 联邦的 |
| | federal insurance contributions act 联邦社会保险税法 |
| | affiliated group 联营集团 |
| | two-column account 两栏式账户 |
| | two-transactions perspective 两项交易观点 |
| | enumerate 列举 |
| | retail price 零售价格 |
| | retail businesses 零售商店 |
| | petty cash 零用现金 |
| | retained earnings 留存收益，保留盈利 |
| | current ratio 流动比率 |
| | current liability 流动负债 |
| | current-noncurrent method 流动与非流动项目法 |
| | current asset 流动资产 |
| | logic 逻辑判断的 |
| | discharge 履行，清偿 |
| | attorneys' fees 律师事务费 |
| | M |
| | vendor 卖主 |
| | expire 满期，耗尽，失效 |
| | dividend yield 每股股利与每股市价比率，股利获取 |
| | dividend payout ratio 每股股利与收益比率，股利支付率 |
| | price-earning ratio 每股市价与收益比率，市盈率 |
| | earning per share 每股收益额 |
| | fully diluted earnings per share 每股完全稀释收益额 |
| | primary earnings per share 每股原先收益额 |
| | annually 每年地 |
| | american institute of certified public accountants 美国注册会计师协会 |
| | immune 免受影响的 |
| | par value 面值 |
| | face value 面值 |
| | excess of par value over amount paid 面值超过缴入资本的部分 |
| | portray 描述，描绘 |
| | nominal interest rate 名义利率 |
| | wear 磨损 |
| | parent 母公司 |
| | rule of thumb 拇指法则，经验规律 |
| | F.O.B destination 目的地交货，到达站交货 |
| | N |
| | tax returns 纳税申报单 |
| | internal control 内部控制 |
| | internal auditing 内部审计 |
| | draw （up） 拟好，编好 |
| | deficits 逆差 |
| | annual interest rate 年利率 |
| | sum-of-the-year's-digits method 年数总和法 |
| | misappropriation 挪用 |
| | P |
| | approve 批准 |
| | face value 票面价值 |
| | frequency 频繁程度 |
| | mix 品种构成 |
| | balance sheet 平衡表，资产负债表 |
| | average exchange rate 平均汇率 |
| | average collection period 平均收帐期 |
| | evaluate 评价 |
| | surface paving 铺筑的路面 |
| | common stock 普通股 |
| | rate of return on common stockholders' equity 普通股股东权益收益率 |
| | earnings per share of common stock 普通股每股收益额 |
| | general journal 普通日记账 |
| | Q |
| | beginning inventory 期初存货 |
| | forward exchange contract 期汇合同 |
| | ending inventory 期末存货 |
| | closing rate 期末汇率 |
| | sundry items 其他项目 |
| | business venture 企业 |
| | correction of prior period inventory error 前期盘存差错订正 |
| | potential 潜力，潜能 |
| | potential 潜在的，可能的 |
| | cuttings 切削件 |
| | disposition data 清理数据 |
| | liquidation value 清算价值 |
| | purchase requisition 请购单 |
| | replace 取代 |
| | acquisition 取得 |
| | expedient 权宜的做法 |
| | equity ratio 权益比率 |
| | equity method 权益法 |
| | pooling of interest method 权益结合法，权益入股法 |
| | accrual basis 权责发生制 |
| | globalization 全球化 |
| | recognized value 确认价值 |
| | R |
| | human resources accounting 人力资源会计 |
| | stock warrants 认股权 |
| | journal 日记账 |
| | calendar-year 日历年度 |
| | aspect 容貌，样式，表现形式 |
| | meet 如期偿付 |
| | software 软件 |
| | S |
| | brand 商标 |
| | trademark 商标，商标权 |
| | firm 商行，企业 |
| | flow of goods 商品流动 |
| | merchandising company 商业公司 |
| | goodwill 商誉 |
| | marketable securities 上市证券，有价证券 |
| | minority 少数股权 |
| | minority interest 少数股权，少数股东权益 |
| | sales on credit terms 赊销 |
| | credit term 赊账条件 |
| | stated value 设定价值 |
| | design cost 设计成本 |
| | social accounting 社会会计 |
| | auditing 审计 |
| | auditor 审计员 |
| | productivity ratio 生产能力比率 |
| | residual 剩余的 |
| | temporal method 时态法，时间量度法 |
| | proceeds 实得收入 |
| | effective interest method 实际利息法 |
| | physical protection 实物保护 |
| | physical inventory counts 实物盘点 |
| | necessitate 使成为必须 |
| | involve（in） 使卷入 |
| | warrant 使有理由 |
| | market value 市场价值 |
| | casualty loss 事故损失 |
| | event 事件 |
| | firm 事务所 |
| | trial balance 试算平衡表，试算表 |
| | appropriate 适当的，相应的 |
| | cash basis 收付实现制 |
| | receiving report 收货报告 |
| | receiving report 收货报告，收货单 |
| | receiving department 收货部门 |
| | revenue 收入 |
| | income statement 收益表，损益表 |
| | income summary 收益汇总，损益汇总 |
| | manual filing 手工归档 |
| | style-affected 受式样影响的 |
| | authorization 授权 |
| | attribute 属性 |
| | attribute 属性 |
| | bundle 束，捆，集合体 |
| | datapreparation 数据准备 |
| | double-declining-balance method 双倍率递减余额法 |
| | tax accounting 税务会计 |
| | surplus 顺差 |
| | serial number 顺序编号 |
| | private accounting 私人企业会计 |
| | quick ratio 速动比率 |
| | extension 算出或转来的金额 |
| | deterioration 损坏 |
| | income tax reporting 所得税申报 |
| | T |
| | amortization 摊销 |
| | cross rates 套算汇率 |
| | franchise 特许经营权 |
| | special journal 特种日记账 |
| | submit 提交 |
| | withdraw 提取 |
| | natural assets 天然资产 |
| | reconciliation method 调节法 |
| | adjustment 调整 |
| | adjusting procedure 调整程序 |
| | align 调准，使成一线，使一致 |
| | discount 贴现，贴现折价 |
| | notes receivable discounted 贴现应收票据 |
| | rates of inflation 通货膨胀率 |
| | notification 通知 |
| | advice slip 通知单 |
| | uniform limited partnership act 统一有限合伙法 |
| | input 投入数额 |
| | investing activities 投资活动 |
| | investor 投资者 |
| | overdrew 透支 |
| | overdraft 透支 |
| | recommend 推荐，介绍 |
| | returned item 退回项目 |
| | arrearage 拖欠款 |
| | haul 拖运 |
| | W |
| | foreign currency 外币 |
| | outstanding stock 外发股本，为股东持有的股本 |
| | open account 往来账户 |
| | in order to 为了，借以 |
| | upkeep 维护，保养 |
| | maintenance 维修 |
| | outstanding 未兑付的 |
| | outstanding check 未兑付支票 |
| | undistributed earnings 未分配收益，未分配盈利 |
| | conservation 稳健的 |
| | intangible assets 无形资产 |
| | intangible asset 无形资产 |
| | without recourse 无追索权 |
| | supplies expense 物料用品费 |
| | X |
| | dilute 稀释，摊薄 |
| | first-in，fist-out 先进先出 |
| | modern business 现代企业 |
| | current exchange rate 现行汇率，现时汇率 |
| | current rate method 现行汇率法，现时汇率法 |
| | cash 现金 |
| | cash dividend 现金股利 |
| | statement of cash flows 现金流量表 |
| | statement of cash flows 现金流量表 |
| | cash receipts journal 现金收入日记账 |
| | cash budget 现金预算 |
| | cash discount 现金折扣 |
| | cash disbursements journal 现金支出日记账 |
| | current fair value 现时公允价值 |
| | eliminate 消除 |
| | eliminate 消除 |
| | consume 消费 |
| | cost of goods sold 销货成本，商品销售成本 |
| | sales invoice 销货 |
| | selling expenses 销货费用 |
| | gross profit on sales 销货毛利 |
| | sales salaries expense 销货人员薪金 |
| | sales journal 销货日记账 |
| | transportation out 销货运费 |
| | sales discounts 销货折扣 |
| | gross sales 销货总额net sales 销货净额 |
| | return on sales 销售收益率 |
| | sales returns and allowances 销售退回及折让 |
| | salary allowance 薪金补贴 |
| | information system 信息系统 |
| | credit standing 信用地位，信誉 |
| | debenture bonds 信用公司债 |
| | model number 型号 |
| | Y |
| | verification 验证 |
| | claim 要求 |
| | performance report 业绩报告 |
| | owner' equity 业主权益 |
| | statement of owners'equity 业主权益表 |
| | statement of owners' equity 业主权益表 |
| | general partnership 一般合伙 |
| | at a glance 一瞥 |
| | uniform 一致的，均匀的 |
| | a set of 一组，一套 |
| | loss from doubtful accounts 疑账损失，呆帐损失 |
| | issued stock 已发行股本 |
| | obligation 义务，债务 |
| | perishable 易腐坏的 |
| | susceptible 易受影响的 |
| | premium 溢价 |
| | premium 溢价，升水 |
| | factor 因素，系数 |
| | cash in bank 银行存款 |
| | bank deposit 银行存款 |
| | bank statement 银行对账单，银行结单 |
| | bank reconciliation 银行往来调节表 |
| | pound sterling 英镑 |
| | profitability 盈利能力 |
| | operating expenses 营业费用，经营费用 |
| | working capital 营运资本 |
| | property tax payable 应付财产税 |
| | mortgage payable 应付抵押借款 |
| | payroll payable 应付工薪 |
| | savings bonds deductions payable 应付购买储蓄债券扣款 |
| | dividend payable 应付股利 |
| | FICA tax payable 应付联邦社会保险税 |
| | notes payable 应付票据 |
| | discount on notes payable 应付票据贴现折价 |
| | voucher register 应付凭单登记簿 |
| | voucher system 应付凭单制 |
| | income tax payable 应付所得税 |
| | hospital insurance premiums payable 应付医疗保险费 |
| | federal income tax withholding payable 应付预扣联邦所得税 |
| | bonds payable 应付债券，应付公司债 |
| | trade payable 应付账款 |
| | accounts payable 应付账款 |
| | federal unemployment tax payable 应付州失业税 |
| | accrued expense 应计费用，应计未付费用 |
| | accrued revenue 应计收入，应计未收收入 |
| | accrued salaries payable 应计未付薪金 |
| | accruals 应计项目 |
| | trade receivable 应收账款 |
| | accounts receivable 应收账款 |
| | depreciable asset 应折旧资产 |
| | coin 硬币，铸币 |
| | hardware 硬件 |
| | holdings 拥有的财产、股份 |
| | perpetual inventory system 永续盘存制 |
| | preferred stock 优先股 |
| | preferred dividend coverage 优先股股利保障范围 |
| | voting share 有表决权股份 |
| | secured bonds 有担保债券 |
| | limited partnership 有限合伙 |
| | relate to 与……有关 |
| | in contrast to 与此对比，与此相反 |
| | forecast 预测 |
| | subscription 预订 |
| | prepaid insurance 预付保险费 |
| | imprest 预付的，定额预付的，定额备用的 |
| | advance 预付款 |
| | withhold 预扣 |
| | withholding allowance 预扣折让 |
| | prospective 预期的，未来的 |
| | budgets 预算 |
| | budgetary accounting 预算会计 |
| | original cost 原始成本 |
| | records of original entry 原始记录簿 |
| | source document 原始凭证 |
| | forward rate 远期汇率 |
| | postdated check 远期支票 |
| | freight prepaid 运费预付 |
| | transportation term 运输条件 |
| | carrier 运输业者 |
| | Z |
| | miscellaneous expense 杂项费用 |
| | scrutiny 仔细检查 |
| | reorder points 再订货点 |
| | opposite 在……的对面 |
| | supplies on hand 在用物料 |
| | temporary account 暂时性帐户，过渡性账户 |
| | temporary accounts 暂时性账户 |
| | pluged figure 轧算金额 |
| | fencing 栅栏 |
| | creditor 债权人 |
| | debtor 债务人 |
| | long-term asset 长期资产 |
| | billed price 账单价格 |
| | account 账户，会计科目 |
| | chart of accounts 账户一览表，会计科目表 |
| | aging schedule 账龄分析法 |
| | book value 账面价值 |
| | book value 账面价值 |
| | depletion 折耗 |
| | discount 折价 |
| | discount 折价，贴水 |
| | depreciation expense 折旧费 |
| | translation gains and losses 折算损益，折算利得与损失 |
| | regular rate of pay 正常工资率 |
| | normal operating cycle 正常经营周期 |
| | normal rate of return 正常盈利率 |
| | normal balance 正常余额 |
| | security/stock exchange 证券交易所 |
| | governmental accounting 会计 |
| | governmental and not-for-profit accounting 及非盈利组织会计 |
| | outlay 支出 |
| | check 支票 |
| | check stub 支票存根 |
| | list of checks 支票目录 |
| | charter 执照，发给……执照 |
| | direct quote 直接标价 |
| | direct write-off method 直接销账法 |
| | straight-line method 直线法 |
| | function 职能，作用 |
| | paper tape output 纸带输出 |
| | specific payee 指定收款人 |
| | instruction 指令 |
| | designate 指明remit 汇款，付款 |
| | guide 指南 |
| | manufacturer's identification 制造厂商鉴定书 |
| | carrying value 置存价值，账面价值 |
| | intermediate 中间的，居间的 |
| | interim mechanical check 中间性的手工操作检查 |
| | interim financial statement 中期财务报表 |
| | central processing unit 处理单元 |
| | category 种类，类目，范畴 |
| | state 州 |
| | state corporation law 州公司法 |
| | federal unemployment compensation tax州失业补贴税 |
| | running balance 逐笔结记余额 |
| | active investment 主动投资 |
| | principal 主要的 |
| | registration fees 注册费 |
| | certified public accountings 注册会计师 |
| | pay attention to 注意 |
| | patent 专利权 |
| | exclusive privilege 专有权利 |
| | convert 转变，变换，兑换 |
| | reversing entry 转回分录 |
| | transfer 转移 |
| | retrieval 追溯 |
| | standard 准则 |
| | cpital contribution 资本投入 |
| | asset 资产 |
| | asset turnover 资产周转率 |
| | fund 资金 |
| | information return 资料申报单 |
| | resource 资源，资财 |
| | subsidiary 子公司 |
| | subsidiary company 子公司 |
| | automated data processing 自动数据处理 |
| | accrue 自然累积，计提 |
| | discretion 自由决定 |
| | voluntary 自愿的 |
| | footing 总计，总额 |
| | rent expense 租赁费，租金 |
| | leasehold 租赁权 |
| | arrest 阻止 |
| | drillings 钻孔件 |
| | comply with 遵守，遵循 |
| | journalize 做分录 |
