abandoned property废弃财产面. U5 K8 U  b2 t
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）www.86trader.com9 m* m( }5 b2 S! U. {
abandonment charges废弃费用
% Y7 Y. Z. |* ?; f" Fabatement折扣
5 @. l8 j) Q. C9 O% aabnormal depreciation特别折旧中国外贸人论坛* ?$ y( J3 D* O% ]4 w
above par超出票面价格
& K2 O% r0 w- ^! [4 h4 o& B# dabsorbed burden (同applied expenses)已吸收负荷: u# n* u+ v% t2 D
absorbed costs已吸收成本
- |( N( T+ i. eabsorbed declination已吸收跌价
/ u0 L. p7 W4 L7 @6 R8 swww.86trader.comabsorbed expenses (同applied burden)已吸收费用/ f9 j  G) y; x
absorption吸收中国外贸人论坛8 l! \4 D! C/ b+ R4 b
abstract book收支撮要薄
6 O3 z& k, q5 _/ rabstracts撮要表www.86trader.com3 c7 W, _1 v, f2 j8 }
acceptable accounting principle可岁接受会计原理
- O0 @1 |& q& {; E# i* b中国外贸人论坛acceptable principle可接受原理
1 E1 M! l- C: H& p5 d' n; Dacceptance承兑；承兑汇票中国外贸人论坛( q; y9 q8 D8 b7 k3 W
acceptance maturity record承兑票据到期记录
+ ^0 b1 h2 J+ A" a) n# Lacceptance payable应付承兑票据
; s# [, J. ?, D1 j) p# {; U/ F9 [acceptance receivable承竞票据登记薄
2 Q) t$ @4 q- N' E% _! U2 saccepted accounting principles已接受会计原理
* z) Q, L* H! `. r% K( f6 Faccepted draft (bills) 已承兑汇票

Accepter 受票人www.86trader.com+ C) l' e. g% k8 `$ I
Accommodation bill; accommodation note (kite); accommodation paper欠单
. D  L, _; m2 u中国外贸人论坛Account帐；帐户；会计科目; I# V6 Q' m% Q) v
Accountability会计责任. h# z( U- Q/ A! y& p
Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）' Y6 J9 o' w2 R! V, b4 Q$ t9 r
Accountancy 会计官；会计学；会计工作
' h# Y# G3 n# |- x7 CAccountant 会计员6 I! |1 M* m$ t1 {
Accountant general 会计长；会计主任& R, D2 Y0 J. j, o, v$ m; f& \
Accountant in bankruptcy破产核算员中国外贸人论坛' N2 M. Q8 {/ H: x! Q2 ]
Account balanced 结平的帐户4 j) p: v! k0 `: S
Account bill帐单
. ?, t0 G  }8 N) S0 ?7 G中国外贸人论坛Account books 帐薄 (同books of accounts)
7 D1 @: X$ |$ t1 ?, \3 z: ]Account classification 帐户分类（同classification of accounts）
, I- B1 v2 f5 N7 nAccount current 往来帐
% O' o  ]1 R7 h. w7 |- k7 Nwww.86trader.comAccount form 帐户式www.86trader.com& g9 P3 D  m$ z* ]
Account form of balance sheet 帐户式资产负债表# [. ?1 n; E( p8 H$ r1 c" Y  n, J8 ^
Account form of profit and loss statement 帐户式损益表www.86trader.com' p  [8 d( w% r2 w, N/ R  ?
Account payable 应付未付帐中国外贸人论坛, c. c' t: O1 y# e2 V; h) J2 e9 h
Account (fiscal) year会计年度www.86trader.com$ }4 p' g. L  g' n( q% v4 j8 t
Account year 帐户年度
6 {7 F. H, [7 y3 }7 q, t5 S) AAccounting 会计； 会计学4 O1 }8 s# w+ t& p$ I/ N( `
Accounting books会计薄册
7 K6 S8 V! m+ I# I$ V' owww.86trader.comAccounting control会计统制
: E# V& G9 @1 g/ n' BAccounting convention会计惯例
" v3 p; x3 l' P- A! s1 rAccounting department会计部" f& D# N( O2 A' g! I' @
Accounting documents会计凭证1 v" {- \+ N; ]( i# \# t
Accounting item会计科目
7 I* J. l( _" w7 |2 N1 j# PAccounting machines 会计机器
! j; ~& h" ^; n* G' c% RAccounting on the accrual basis 权责发生会计制5 `- E( _1 R& ?" `! V
Accounting on the cash basis 现金收付会计制www.86trader.com- ?% G5 U4 l# s: |) G8 E- S
Accounting organization 会计组织6 C* q+ }8 ?% e: n. L# k  G8 u
Accounting period 会计期间
2 C" b% F5 y0 N# X: c中国外贸人论坛Accounting personnel 会计人员
' @# H5 f3 s/ Y: G8 {Accounting practice 会计实务中国外贸人论坛* V& o. s: Q, U; T
Accounting principles 会计原理0 p1 \7 }$ |  ?
Accounting procedure 会计程序
; m0 Q# s# d* C0 j; dwww.86trader.comAccounting reports 会计报告9 M& O$ {+ a% u  Q+ q9 f/ Y
Accounting standards 会计准则/ f2 U! X2 L$ q" f) G4 M% T1 m
Accounting statement 会计报表
9 ?2 l: p1 ~* f& L* T8 a2 PAccounting system 会计制度www.86trader.com9 |5 c5 _4 A- ?4 i
Accounting theory 会计理论
5 C& c, T3 S7 \0 m" v& Y) [7 A6 W中国外贸人论坛Accounting unit 会计单位
' B1 J. g  o- SAccounting year 会计年度
5 `7 k/ F2 ~5 s8 ?www.86trader.comAccount of bankruptcy破产帐
$ J+ z5 g( M# n/ Z  ?Account of executors遗产清册
0 T6 f" t, {, T. k" X, U* x( IAccount of payments 支出表
( ^& R8 s. l. s8 c5 [Account of proceedings 遗产会计报告' {  [! I3 T& M
Account of receipts 收入表
1 b4 i$ v9 E* r3 m, k( b. @Account of receipts and payments 收支表
- `+ N, R  O/ V0 ]$ [$ b8 @中国外贸人论坛Account of the exchequer国库帐
5 A$ G$ ]% z4 X$ u1 }% P中国外贸人论坛Account receivable 应收帐款

Accounts sales 承销清单, b+ B/ \# h* ^3 v* T! `( W& {
Accounts if treasury 公库帐；金库帐; j! A: S( v- v$ f7 Y0 z) Y
Accounts payable 应付帐款2 B8 I, K" G( V( J
Accounts payable ledger 应付帐款分类帐；应付帐款分户帐7 s3 X; T6 ?  Y. v& ~# K6 ?
Accounts payable register 应付帐款登记簿
' y4 f( r) ]! D5 Z4 h( r6 W中国外贸人论坛Accounts receivable 应收帐款中国外贸人论坛: j2 R; `4 t7 x, A# @6 o
Accounts receivable assigned 应收帐款转让4 a! f9 M& t. r: A6 e2 `6 {8 O
Accounts receivable discounted 应收帐款内贴现
5 X, y6 P; v$ f: h9 ]+ ^$ T中国外贸人论坛Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐
, ?) {1 w& H  |+ C& Z: JAccounts receivable register 应收帐款登记簿5 u1 D. X7 Q3 s/ O( z
Account title 收户名称；会计科目
% v/ Q4 t5 Y2 G2 y# r4 e中国外贸人论坛Account titles for annual expenditures 岁入科目
( G' Y* k5 C; A: J6 U# W4 xAccount to give, giving account 支出帐目, O* j: s1 V) T) B; G" B
Accrual basis 权责应计制；权现发生制；应计制；发生制中国外贸人论坛- U1 }: X; r0 K% B. q
Accrued assets 流动资产；应收未收款项中国外贸人论坛! g) p4 r8 a7 Q& ?) G
Accrued bond interest 应收未收债券利息
" \* ^/ j" L& l) y1 @) _5 a中国外贸人论坛Accrued cumulative dividends 应收未收股利www.86trader.com/ J, d. I  D" E
Accrued depreciation 应摊未摊折旧www.86trader.com4 f6 }  |' T# D5 Q/ O5 a" E& H3 u8 ^
Accrued dividends 应计股利中国外贸人论坛  J6 O, r" Y& S7 M
Accrued expenses 应计费用www.86trader.com. D! T; D8 l1 y9 i" t2 g- ^& s
Accrued income 应计收益www.86trader.com# n' N/ p# e, v
Accrued interest payable 应付应计利息
$ c/ v0 a5 Y$ [8 B. T' n4 I4 bwww.86trader.comAccrued interest receivable 应收应计利息

Accounts items 应计项目
! j$ D" `& k, |  V5 D3 QAccounts liabilities 流动负责! U' J/ |0 w- M' M
Accounts payables 应付应计项目
& F9 _# ?/ G* y. k0 q5 N7 ?. }' @Accounts payroll 应计薪工中国外贸人论坛3 l% q; Z: v" i8 `" Z! p' g
Accounts profits 应计利益+ G# U' R% _. o- u  L
Accounts receivables 应收应计项目
5 r, @9 O  O0 `. @www.86trader.comAccounts rent 应计租费
7 W% n& v3 J4 kAccounts taxes 应计税捐www.86trader.com: x/ j' S  m: l
Accounts wages 应计工资
9 e* A# Y9 f0 g; P7 F- D/ N2 uAccumulated deficit 累积亏绌
- r3 }1 N4 V% O6 c9 H* F8 b3 zAccumulated depreciation 累积折旧中国外贸人论坛0 E( \/ k/ E0 O) R
Accumulated dividends 未发累积股利
+ k# i% ]! R0 d1 S9 Z) FAccumulated profits 滚存利益；累积利益# h3 j4 J  J9 t3 P5 |3 E
Accumulated surplus 滚存盈馀；累积盈馀
! F& C9 M; E8 O6 G. a0 I) `: W5 W6 [Accumulation 累积$ I/ N4 N$ j$ g0 {
Accumulation of discount 折价的累积
; m7 f, h" f: L1 p3 B3 |, g9 h( e中国外贸人论坛Accumulation schedule 累积表
9 y: n. E' e% o2 M. TAccumulative sinking fund 累积偿债基金
; }& R, c9 F9 `& TAccursed items 期前债务% k& D; t! n* C8 u! \
Acquisition cost 取得成本
- d: r8 U/ D- b9 M6 \$ UActive assets 活动资产（指常有本利出入的资产）
6 B) R* ^1 X& L- [6 rwww.86trader.comActive debt 活动债务www.86trader.com+ C" Z2 W$ f$ C1 X9 ^
Actual partner 普通股东' p0 O$ W+ a3 b  S% C1 l
Actual cost 实际成本
- b& e* s0 }  G# O1 J* N' Swww.86trader.comActual debts 实际债务
" O0 x& V/ M4 HActual depreciation 实际折旧1 o3 h' @9 i  v$ G$ ~4 }
Actual liabilities 实际负值. M$ O# `6 u; @9 s, |: d( L# C5 e
Actual value 实际价值
  v; ?2 \1 ?. {" owww.86trader.comActual machine 加数机
7 e- |+ L' c9 u( c8 m0 e" w+ owww.86trader.comAd assets 坏资产0 R1 v) L' Z0 l1 B  o: r0 K4 Q

& _$ @, M: P1 x* ?+ f  f4 N3 C6 R[ 本帖最后由 jessica_1982 于 2007-4-9 10:17 编辑 ]

Additional budget 追加预算+ ?9 G, b4 J. ?  q- F$ V: D
Additional order 添办定货； 增加定货# _7 u, i! }' ^+ R; r
Additional part of a bill 期票附件
( r: g# k1 }) \" `$ Y8 @5 S) s7 _www.86trader.comAdditional payment 追加支付0 ?  j& @9 L9 U" p
Additions 增加固定资产中国外贸人论坛% Z' e9 U4 l! E( j4 p+ o
Additions to property through surplus 由盈馀增加的财产 : h# X, U/ J$ M4 H, ]
Adjunct account 附加帐户
# W: A' L: \+ W1 w8 a# G7 aAdjusting entries整理帐
5 k0 s; u0 ?, L1 d8 J' Z; X; GAdjustment account 整理帐目
( T1 g" L6 R8 L& A& d3 P; B) O( wwww.86trader.comAdjustment memo 高整凭单
5 M, b9 t; z& [3 j) W3 W  G+ ?Administration account 管理科目! M8 G: {0 Q# r; P7 ?; A
Administration budget 行政预算6 u, ]  X( x( l5 T5 v
Administration expenses 管理费用
! d# i7 p' f8 m: J8 ^" q# {Administration section 管理之部 （分部损益表的一部分）
2 k0 O* I# L7 W" o6 o+ ?Administrative accounting 管理会计 (为供给管理员管理上所需资料的会计)9 T8 j9 t+ h1 q8 u: Q. k& [! w
Administrative expenses管理费用0 s* t0 b* a: {- T
Administrator 遗产管理人
: ]* ]" V/ a4 SAdmissible assets 可税资产
+ X$ K, B6 r8 L" P- v8 ~2 l7 k9 {6 m中国外贸人论坛Ad valued duty 从价税
7 R6 p1 T7 W5 P$ J4 p' Rwww.86trader.comAdvame freight 预付运费
! g( W4 Q  ]4 e$ W* X) J; Z9 b2 x7 i- u中国外贸人论坛Advance department 放款部
$ x+ L/ Y- [6 Y6 [Advances 预付；垫款
. ?1 f! j' E+ q: o' w1 x! HAdvances to officers and employees 职工预支
+ U8 J7 N! U0 Z- n; v2 i; o中国外贸人论坛Adventure 短期投机买卖www.86trader.com9 T$ Q8 U( ?3 n" V; |+ X3 r
Adventure accounts 短期投机买卖帐
" ~  S  R7 b; [2 I+ IAdvertising expenses (fee) 广告费
0 q# V" R- I+ e1 _1 {5 hAdvertising expenses prepaid 预付广告费中国外贸人论坛* V' V1 u6 w1 Z
Advice note 通知书
6 D9 w2 q! ]  z6 @中国外贸人论坛Advice of audit 审核通知书& k* Q1 Z: \  l4 ?7 T" w
Advice of drawing 支汇票通知书3 x, q; q- O  N" E! f3 t
Affiliated company, affiliated corporation 联络公司 （与持有其股份的公司发生联系的公司）7 Y1 S7 w) d3 E- O( a/ P, d
Affiliated interests 联络股权
( ]: r4 O. i% s2 o( n% }After – cost 后续成本（指销售后仍须继续支付的成本）
$ Q- k' h+ b) W  b- i# o. t( QAfter date 发票后3 x3 \/ W* W+ `1 d, `7 c* u
After sight 见票后
) _: J* Y* B0 q+ ~3 b) JAgency 代理；代理处；代理人6 p# k  ~2 M9 ^4 H& U
Agency accounts 代理帐；代理会计www.86trader.com; `! L. j2 u1 |) X; L
Agent 代理人
% E% |" k9 H# k$ Z' P7 \Aggregate balance sheet 合并资产负债表7 U% d& n3 P$ g1 \' c: b* v% M( I
Aging 分期（指依到期日先后，而将应收帐款分类而言）
! Y8 P0 j4 }& m* a6 o0 cAgio 货币找换贴水
3 P& q- c5 j1 K( x' SAgreements 契约6 f; A/ }! N- f6 g3 b* K9 I
Allied company 联号（业务上合作）中国外贸人论坛& @5 [7 {6 {9 q; T: v4 a! [7 ~8 E5 r
All – inclusive income statement 统括性损益表（包括经常及非常损益）
0 x1 H- J2 o+ W' TAllocation 分配
9 R" G# D! c! PAllotted annual receipts 岁入分配数
# R+ m. u4 b4 R. H( g. Y: F+ NAllotment(s) 股份；分配
2 v" `! d- e7 j9 v4 I& MAllotments 分配数（此是志指股票、债券等的分配於请求认购人而言）9 [  A2 h' z; x/ e3 B% l+ K
Allotments for annual expenditures 岁出分配数9 d( H' ]6 Q% x% z4 x$ ^% y
allowance津贴；折让；备抵；减免
2 }8 l1 Z! T1 `( `9 ^中国外贸人论坛Allowance for bad debts 备抵坏帐
  j, d0 x0 [# m4 i! I! F5 vAllowance for depreciation 备抵折旧
3 |2 t& ?. p# q! m  @  kAllowance on 折让准备中国外贸人论坛  z5 z. O, ]0 K: C3 h, J
Allowance reserve 折让及回扣中国外贸人论坛# f, F6 B/ d* |! s( R+ T! U3 q
Allowances and rebates 折让及回扣

All – purpose balance sheet 通用资产负债表: L: A. B; x3 ^4 t0 }
All – purpose financial statements 通用决算表  A, B& L' W/ ]
Amalgamated balance sheet 合并资产负债表
; j9 W4 D3 J! J* X1 z( NAmalgamation 创立合并, `; U* M3 |8 d# ?5 \' {
Amortization 摊销；摊还；折旧中国外贸人论坛4 U! j+ |; F5 F
Amortization of premium 溢价的摊销# q/ |$ G4 @) |7 h; w2 y( l
Amortization 摊销表 中国外贸人论坛; n- j' r: l4 ?
Amount 总数
) l) j8 {3 ~4 V4 t0 ^; s1 mAmount insured 保险金额
* b/ R) F* Z; A5 v. _7 i中国外贸人论坛Amount of credit side 贷方金额
  Z6 }! p. C% j: V  \0 V- {- ?5 GAmount of financial statement 决算表的分析; G$ b/ g0 Q  u% A1 M* U+ o* m$ l
Analysis sheet 分析表
) n" x  @' ~- x" Q* Iwww.86trader.comAnalytical accounting 分析会计；分析会计学
* g& n# W2 H2 O3 N; s- S: |0 PAnalytical columns 分析栏
- Q* P& T1 w5 K  p( q2 v0 K( Z2 c/ Y0 ?Analytical journal 多栏日记帐 (同columnar journal)
% N: ^8 @4 _" w% C* vwww.86trader.comAnalytical record 分析记录
1 P0 E8 X/ g' y- B$ {Analytical statements 分析表中国外贸人论坛/ x6 X6 O' F& u3 L+ ]
Analytic product 分成的产品/ k7 u7 }( n, i6 h
Ancillary revenue 副业收入www.86trader.com) L8 L3 }9 }3 `# ^# K/ d
Aula appropriation 岁定经费www.86trader.com' ~  a  H- V; F4 W5 p
Annual audit 年度查帐. K- Y$ ^1 b% q. `9 Y, a: |3 y' J
Annual balance 年终决算表中国外贸人论坛" y( K& V0 X6 |- S. X% |& t
Annual budgetary surplus or deficit 岁计馀绌3 X/ E& V9 n9 P; z* f
Annual closing 年度决算  m! ^0 s3 X9 M- P+ m+ A; y8 e
Annual expenditure 岁出
3 [, L$ y% R: a7 {$ @/ C中国外贸人论坛Annual receipts 岁入: T4 y. i* p3 e) X0 @
Annual reckoning 年度计算3 q" n! J4 ~3 I9 p  C  h
Annual report 决算书% b! P. V- }! L# s; c! C0 k8 q) X( }( x
Annual report on auditing and inspecting (inspection) 年度审计报告书
# c* [# c# A! ~& gAnnual revenue 岁入. M( m+ y' B5 S  N$ Z+ C
Annual statement 年度决算表
9 Y" c0 Z7 r; d$ ~# ^' R! BAnnuities 年金
5 ^. J* K. A) R- @www.86trader.comAnnuity certain 确定年金3 F. S* |$ ?8 w
Annuity due 期首年金；即付年金
+ o* {" F6 \: W4 K/ g  vAnnuity method 年年折旧法
0 g/ N3 Z) b2 W2 JAnnuity trust account 年付金信托帐
% k9 x! U2 d8 i8 m. JAnticipated profits 预期利益2 y5 }7 l0 G; Z3 `$ H1 ]' F
Anticipated revenue 预计收中国外贸人论坛/ i8 _: m; ]! A
Anticipation warrants payable 预计应付支付命令
# x3 z- p. F& Z* R- X, Mwww.86trader.comLocations and allotment book 股份认购及分配薄5 \$ n' ~' l1 e3 s' S" z2 S# G
Application for shares 认股书中国外贸人论坛1 L; F" d8 P' E7 k
Application of fund statement 资金运用 表 (同statement of application of funds) www.86trader.com( J- E4 L3 a) \  a' L) N  z
Applied expenses 已分配费用2 a: |3 a/ B. B$ o+ `! {6 B
Applied manufacturing expenses 已分配制造费用
, Q7 b/ W5 u& h( H* tApplied material handling expenses 已分配材料管理费用
. d2 v) C- n$ r- ~" H4 [+ \; BApplied selling and administrative expenses 已分配销售及管理费用www.86trader.com" o, K/ O; T# f
Apportioned charges 摊派费用+ ~' w( v. N! S0 m8 l9 p' Z
Apportionment 分派

Appraisal 估价
' d2 M) k: X* q! d9 UAppraisal company 估价公司
+ u* U- c* J( {& J( Ewww.86trader.comAppraisal of plant assets 设备资产的估价中国外贸人论坛. S7 G% _6 ^" t9 N. e
Appraisal surplus 估价盈馀
4 [" [& y! b1 X7 X/ v中国外贸人论坛Appraised value 估定价值
2 r6 k1 w1 m# F! J" A. h  S7 QAppraisement 估价（同appraisal）
# @$ u$ n9 ^7 d9 ^8 r- y) GAppreciated value 增涨价值
8 B7 t' y' M6 eAppreciation 涨价
( B/ m, g$ h8 J6 E1 |3 |中国外贸人论坛Appropriated materials 拨定材料（原料）
4 W* l5 H, P2 @7 I' uAppropriated profits 拨定利益
. q/ d  _* \9 g0 u" N3 m% a2 f中国外贸人论坛Appropriated surplus拨定盈馀
/ T# r: W1 G. xAppropriation拨用；拨款；岁出预算$ x% K8 C: e' a
Appropriation account盈馀分拨帐
/ |7 y% v& }9 Y1 X$ N中国外贸人论坛Appropriation allotment支出分配数；岁出分配数中国外贸人论坛5 R1 {* u4 d0 r0 @
Appropriation analysis支出明细表；岁出明细表
  q5 B4 D; q/ g8 F4 s6 m/ zAppropriation budget 支出预算；岁出预算中国外贸人论坛  C3 J6 r3 O. A4 f+ X4 h) y
Appropriation encumbrance 支出保留数；岁出保留数; i! }$ B8 u7 e4 u+ P# y
Appropriation ledger 支出预算分类帐$ }, b, S6 \# \+ _, {/ q. H; q
Appropriation section 盈馀分拨之部
" }+ ]$ m! |5 o0 o9 m6 H* ~0 ?Appropriations for additions of property 岁出预算数. r; C# q4 I; E  m6 w' D  G
Appropriations for repayment of funded debt 偿还债款的拨款7 Y8 ]7 B& A5 S- Q$ a4 ]
Appropriations from surplus 盈馀的拨用
$ D1 r2 f# r2 v- H: p) L$ K* Q中国外贸人论坛Approval sales 试销  [3 c" z) E& g( m
Approved budget 核定预算；法定预算
" C$ O$ s, h  k/ o$ u# ], @Approved budget allotment 核定的分配预算

Arbitrage 套利；套汇买卖
+ G* g3 Z+ q) e5 }中国外贸人论坛Arbitrage account 国外套汇帐2 U/ {) [' K' L5 V7 R
Arbitrated par 月台票交易比例定价% W' J) ]0 d: D. e: y$ o6 w
Arbitrated rate of exchange 汇兑比例价4 a4 |+ O, e2 k1 b0 K) u
Arbitration of exchange 汇兑率比例www.86trader.com9 g) d3 d* C. v
Arrears 拖欠
2 c7 V+ W4 \( w. C8 ]Articles of association, articles of incorporation 公司执照；公司章程
" E/ l# l- S& y6 k4 V! w6 Mwww.86trader.comArticles of co – partnership 合夥契约/ W# j! |9 W6 J8 S5 L2 C, ?
Assembly cost system 装配成本制度5 a, h. u. R8 u& e* b
Assembly type of industry 装配式造业
( I+ ?: ?2 f. x9 S/ {8 L' r/ b- \8 [7 UAssessed value 政府估定价值
' Q& L1 p+ ~; M. IAssessment 派缴额外股款；摊派捐税；摊派权6 H, s' Y3 T( g$ i* g4 b/ Y1 Y% D
Assessment fund 摊派税捐基金% ^( f" L4 ?* Y- c( r
Assessment receipts 摊派税捐收入
, M- b2 Q% m6 b( H" ^Assessment receivable 应收摊派税捐+ o4 E% @- S0 t" r/ a; f" y
Assessment rolls 摊派税捐清册" D: x% n& o) f' ^: P
Assessment valuation 摊派税捐估价- Q4 w5 o6 o! V2 h+ f0 ^
Assets 资产
* ^( y) h  A' Y9 Y7 ?Asset accounts 资产帐户；资产科目中国外贸人论坛# \0 k6 D3 a0 x* S4 ~
Asset – income ratio 资产收益比率( |5 \- `: z" @
Asset ratio 资产比率
. [' l( \5 D4 u8 t中国外贸人论坛Asset reserve 资产准备
. ]/ _& `3 f/ K; {- R: [www.86trader.comAssets 资产" o, |$ J* S' L; _0 {8 F* f
Assets and liabilities accounts 资产负债帐户9 k& u# U0 }: X2 X  P
Assignable indirect charges 可分配间接费用) ?1 y9 c5 Z5 k2 F
Assistance accountant 会计助理员4 j( t# P, K+ X; v5 G% r
Associated company 联号（业务上联系）, ?$ }" v  U# k; r2 L2 }3 I
Assumed cost, interest, etc 假定成本、利息等中国外贸人论坛. k# L* U# T' J
Assumed liabilities 代人承担负债
3 D* x6 w- C5 P- S: q& Z6 D  VAt par 依照票面价格! {" Q- d1 t+ E4 I- _) t: L7 p
At sight, on demand 见票即付
! D3 `# j. E, d9 AAuction 拍卖；竞卖
( ]8 Z2 O. O! b2 c0 {/ lTo put up for auction 付之拍卖- S- s; m1 A9 ^7 l" S0 J' |8 m
To sell by auction 拍卖
6 a' g- v3 B" U' M3 X# {www.86trader.comAuctioneer; endue master 拍卖者
) U' Z6 ]. O" O& s' B: x; sAudit 查帐；审计中国外贸人论坛' a4 k7 W6 f3 D
Audit certificate 查帐证明书中国外贸人论坛) ]; i% }4 `) B% @3 \: e: j
Audit clerk 查帐助理员
% A" b# X/ v7 i! ^Audit diary 查帐日记
% x' X' r/ z3 V4 EAudited vouchers 应付支付凭单
8 y, V9 A8 @# {. g& Y1 p中国外贸人论坛Audit expense 查帐费用
6 U& [6 T/ d1 g! _) mAudit fee 查帐公费
" ^0 b7 ?( Y; ^4 J/ F. IAuditing officers 审计人员
- ^! H% B3 B4 X# OAudit memorandum 查帐备望录
. |* a, H3 g4 Z' t! ZAudit of expenditures 步出审计
8 d8 A0 L: z8 \7 m; rwww.86trader.comAudit of public loans 公债审计8 ]. l9 c0 Q3 F; Z; ~
Audit of public properties 公有财产审计
; ~/ @6 j! t' wAudit of returns 决算审计* Z. w$ A6 m, Y1 l; @
Audit of treasury 公库审计www.86trader.com) p1 O" v" d) _% v7 ?, B
Auditor 查帐员www.86trader.com4 h% f/ T& y4 l* a
Auditor’s certificate查帐员证明书
6 X( q; k* x9 d6 K" {; f  lAuditor’s comments 查帐员意见书# G* U# J8 z. U7 d
Auditor’s liability, auditor’s responsibility 查帐员的责任% ~2 z/ @- x7 e" j9 O3 `
Auditor’s report查帐员报告书
' u1 ?2 r. H5 n& }$ W& @/ ]中国外贸人论坛Audit programmed 查帐程序
" k, B4 F! b0 n3 ?Audit report查帐报告书；审查报告$ K- v7 h; d9 A& [6 g; a$ c
Authorized capital 公称资本www.86trader.com) o0 p0 S$ K* L
Authority to purchase 委托购卖证
4 b( f6 R& G# T9 t. S& Y& jAuthorized capital 额定资本中国外贸人论坛, i; m) ^& u" M/ h! T4 O. \: ]# ]0 R
Authorized capital stock 额定股本
8 }0 q1 y; i2 P* Vwww.86trader.comAuthorized capital stock account 法定股本帐; c% ?% h  Y6 S/ `1 R" u2 Q6 N
Authorized mortgage bonds 额定抵押债券中国外贸人论坛! }, V8 O* S8 Y. d4 V. ?. t9 t
Authorized value 额定价值# g$ D9 L4 P& X* P. U
Auxiliary accounting unit 附属单位会计' W# e" j' p3 }5 o5 {' h
Auxiliary book(s) 补助帐薄, }! U0 U, F# n  l0 X% F/ [
Auxiliary material 补助材料（原料）* E8 }; c8 t( a# n. p6 z
Auxiliary record 补助记录  v5 q8 U: J/ M$ J- C4 ~( M6 ]
Auxiliary unit budget 附属单位预算
7 v1 T. L0 U/ U/ @- o4 l中国外贸人论坛Available assets 可用资产% Y' P8 b4 e8 C+ D
Available balance 可用馀额$ m' o' A7 Y# M3 Q! F' c
Available cash 可用现金
$ n1 e  V6 B( K+ l. u. }7 B, KAvailable income 可用收益；可用收入
- v4 w8 f. |: Y7 m' S9 z' }  W中国外贸人论坛Available surplus 可用盈馀) T* O9 @: k/ u% N
Avail 担保付款
  h* @% h4 @' z. k7 C% |. Q( W! EAverage 平均数, P$ [3 p" f0 w) P8 e) \& t
Average balance平均馀额；平均差额  T9 P  `( g( R
Average capital 平均资本中国外贸人论坛7 l7 [. b2 h% t& R
Average cost平均成本
# c3 {! g: f, @% `6 R* d( DAverage due date平均到期日
- ^" p! q9 C2 D3 J& wAverage earnings平均业务收益4 L0 u$ t+ |7 H
Average inventory平均存货* h( I1 p/ J% h
Average investment平均投资额" {+ k: _! S' g! P+ S7 j$ G
Average stock平均存货3 \* X8 a3 ]. ^' n
Average unit cost平均单位成本
3 }2 |1 s* g- _4 oAverage unit price平均单价: m. O. i- Z& {) p7 c  ]0 k
Average weight平均重量www.86trader.com9 ?9 b! h+ {! N( h$ Y
Averaging maturity平均到期日
. `8 q: r. j- m: Y中国外贸人论坛Averaging of accounts往来帐平均馀额7 m% l: L, C' R. M' w7 J9 m- ]. k( t
Averaging stock计算平均存货