会计专业常见词汇翻译
assetturnover资产周转率
assetvaluation资产计价
assignment of account sreceivable应收账款转让
associated company 联属公司,附属公司
Association of Government Accounting 政府会计师协
会
assumed liability 承担债务,承付债务
AT 税后
at cost 按成本
at par 按票面额,平价
at sight 见票兑付,即期兑付
attached account 被查封账户
attachment 扣押,查封
attest 证明,验证
attestation 证明书,鉴定书
audit 审核,审计
auditability 可审核性
audit committee 审计委员会
audit coverage 审计范围
audited financial statement 审定财务报表,审定会计
报表
audit evidence 审计证据,审计凭证
Audit Guides 《审计指南》
auditing ①审计②审计学
auditing procedure 审计程序
auditing process 审计过程
auditing standard 审计标准,审计准则
Auditing Standards Board 审计准则委员会
Auditor 审计员,审计师
auditor general 审计主任,总审计
auditor,s opinion审计师意见书
auditor,s report 审计师报告,查账报告
audit program 审计工作计划
audit report 审计报告
audit risk 审计风险
audit sampling 审计抽样
audit software 审计软件
audit test 审计抽查
audit trail 审计脉络,审计线索
audit working paper 审计工作底稿
authorized capital stock 核定股本,法定股本
automated clearing house 自动票据交换所
automated teller machine 自动取款机
automatic transfer service 自动转账服务
available asset 可用资产
available inventory 可用存货
average balance 平均余额
average collection period 平均收款期
average cost 平均成本
average-cost method 平均成本法
average inventory 平均存货,平均库存
average life 平均寿命,平均使用年限
average payment period (of accounts payable) 应付
账款平均付款期
average rate of return 平均收益率
averages 股票价格平均指数
avoidable cost 可避免成本
auditor,s legal liability 审计师法律责任
资产 assets
流动资产 current assets
现金及约当现金 cash and cash equivalents
库存现金 cash on hand
零用金/周转金 petty cash/revolving funds
银行存款 cash in banks
在途现金 cash in transit
约当现金 cash equivalents
其它现金及 约当现金 other cash and cash
equivalents
短期投资 short-term investment
短期投资 -股票 short-term investments - stock
短期投资 -短期票券 short-term investments - short-
term notes and bills
短期投资 -政府债券 short-term investments -
government bonds
短期投资 -受益凭证 short-term investments -
beneficiary certificates
短期投资 -公司债 short-term investments -
corporate bonds
短期投资 -其它 short-term investments - other
备抵短期投资跌价损失 allowance for reduction of
short-term investment to market
应收票据 notes receivable
应收票据 notes receivable
应收票据贴现 discounted notes receivable
应收票据 -关系人 notes receivable - related
parties
其它应收票据 other notes receivable
备抵呆帐 －应收票据 allowance for uncollec- tible
accounts- notes receivable
应收帐款 accounts receivable
应收帐款 accounts receivable
应收分期帐款 installment accounts receivable
应收帐款 -关系人 accounts receivable - related
parties
备抵呆帐 －应收帐款 allowance for uncollec- tible
accounts - accounts receivable
其它应收款 other receivables
应收出售远汇款 forward exchange contract
receivable
应收远汇款 -外币 forward exchange contract
receivable - foreign currencies
买卖远汇折价 discount on forward ex-change
contract
应收收益 earned revenue receivable
应收退税款 income tax refund receivable
其它应收款 - 关系人 other receivables - related
parties
其它应收款 - 其它 other receivables - other
备抵呆帐 - 其它应收款 allowance for uncollec-
tible accounts - other receivables
存货 inventories
商品存货 merchandise inventory
寄销商品 consigned goods
在途商品 goods in transit
备抵存货跌价损失 allowance for reduction of
inventory to market
制成品 finished goods
寄销制成品 consigned finished goods
副产品? by-products
在制品 work in process
委外加工 work in process - outsourced
原料 raw materials
物料 supplies
在途原物料 materials and supplies in transit
备抵存货跌价损失 allowance for reduction of
inventory to market
预付费用 prepaid expenses
预付薪资 prepaid payroll
其它预付费用 other prepaid expenses
预付款项 prepayments
预付货款 prepayment for purchases
其它预付款项 other prepayments
其它流动资产 other current assets
预付保险费 prepaid insurance
用品盘存 office supplies
预付所得税 prepaid income tax
预付租金 prepaid rents
