財務英語詞典-財務術語中英文對照

1、A:abonedproperty廢棄財產面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承兌票據到期記錄acceptancepayable應付承兌票據acceptancereceivable承競票據登記簿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（即事前未經審計的支付命令）Accountancy會計官；會計學；會計工作Acc

4、ountant會計員Accountantgeneral會計長；會計主任Accountantinbankruptcy破產核算員Accountbalanced結平的帳戶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帳戶式資產負債表Accountfmofprofitlossstatement帳戶式損益表Accountpayable應付未付帳Account(fiscal)year會計年度Accountyear帳戶年度Accounting會計；會計學Accountingbooks會計簿冊Accruedbondinterest應收未收債券利息Accruedcumulativedividends應收未收股利Accrueddepreci

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

7、ts應計利益Accountsreceivables應收應計項目Accountsrent應計租費Accountstaxes應計稅捐Accountswages應計工資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Acquisitioncost取得成本Activeassets活動資產（指常有本利出入的資產）Activedebt活動債務Actualpartner普通股東Actualcost實際成本Actualdebts實際債務Actualdepreci

9、ation實際折舊Actualliabilities實際負值Actualvalue實際價值Actualmachine加數機Additionalbudget追加預算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Additionstopropertythroughsurplus由盈馀增加的財產Adjunctaccount附