会计专业英语词汇大全(2)

220alternative proposals

221amalgamation

222American Accounting Association

223American depository receipts

AmericanInstituteofCertified224Public Accountants

225American option

226American Stock Exchange

227amortization

228amortized cost

229amount

230amount differ

231amount due

232amount of 1 dollar

233analysis

234analyst

235analytical review

236annual audit

237annual closing

238annual general meeting

239annualize

240annualized net present value

241annual report

242annuity

243annuity due

244annuity in advance

245annuity in arrears

246annuity method of depreciation

247

248

249

250

251

252

253

254

255

256

257

258

259

260

261

262

263antedateanticipationanti-dilution clauseanti-pollution investmentanti-profiteering taxanti-tax avoidanceanti-trust legislationA/PAPBAPB OpinionApplicationapplied overheadappraisalappraisal capitalappraisal surplusappraiserappreciation折旧备抵账户备抵法通用财务报表,通用会计报表阿尔法风险,第一种审计风险涂改支票可选择性会计方法替代方案,备选方案企业合并美国会计学会美国银行证券存单,美国银行证券托存收据美国注册会计师协会,美国注册公共会计师协会美式期权美国股票交易所①摊销②摊还摊余成本金额,合计金额不符到期金额1元的本利和分析分析师分析性检查年度审计年度结账年度股东大会按年折算折算年度净现值年度报告年金期初年金预付年金迟付年金年金折旧法填早日期预计,预列防止稀释条款消除污染投资反暴利税反避税反拖拉斯立法应付账款会计原则委员会《会计原则委员会意见书》申请,申请书已分配间接费用估价评估资本估价盈余估价员,估价师增值

264appropriated retained earnings

265

266

267

268

269

270

271

272

273

274

275

276

277

278

279

280

281

282

283

284

285

286

287

288

289

290

291

292

293

294

295

296

297

298

299

300

301

302

303

304

305

306

307

308

309

310

311

312

313

314

315

316appropriationappropriation accountappropriation budgetapprovalapproved accountapproved bondA/Rarbitragearbitrage transactionarbitrationarithmetical errorarm,s-length pricearm,s-length transactionARRarrearsarrestmentAuthur Anderson & Co.articlearticles of incorporationarticles of partnershiparticulatearticulated conceptartificial intelligenceASBASEAsian Development BankAsian dollarasking priceassessed valueassessmentassetasset coverasset depreciation rangeasset-liability viewasset qualityasset retirementasset revaluationasset strippingasset structureasset turnoverasset valuationassignmentofaccountsreceivableassociated companyAssociationofGovernmentAccountingassumed liabilityATat costat parat sightattached accountattachmentattest已拨定留存收益,已指定用途留存收益拨款,指拨经费①拨款账户②留存收益分配账户拨款预算核定,审批核定账户核定债券应收账款套利,套汇套利业务,套汇业务仲裁,公断算术误差正常价格,公正价格一臂之隔交易,正常交易会计收益率①拖欠,欠款②迟付财产扣押约瑟 安德森会计师事务所,安达信会计师事务所文件条文,合同条款公司章程合伙契约环接环接观念人工智能审计准则委员会美国股票交易所亚洲开发银行亚洲美元索价,卖方报价估定价值①估定,查定②特别税捐,特别摊派税捐资产资产担保,资产保证资产折旧年限幅度资产—负债观念资产质量资产退役,资产报废资产重估价资产剥离,资产拆卖资产结构资产周转率资产计价应收账款转让联属公司,附属公司政府会计师协会承担债务,承付债务税后按成本按票面额,平价见票兑付,即期兑付被查封账户扣押,查封证明,验证

317attestation

318audit

319auditability

320audit committee

321audit coverage

322audited financial statement

323audit evidence

324Audit Guides

325auditing

326auditing procedure

327auditing process

328auditing standard

329Auditing Standards Board

330Auditor

331auditor general

332auditor,s legal liability

333auditor,s opinion

334auditor,s report

335audit program

336audit report

337audit risk

338audit sampling

339audit software

340audit test

341audit trail

342audit working paper

343authorized capital stock

344automated clearing house

345automated teller machine

346automatic transfer service

347available asset

348available inventory

349average balance

350average collection period

351average cost

352average-cost method

353average inventory

354average life

355averagepaymentperiod

accounts payable)

356average rate of return

357averages

358avoidable cost

359back charge

360back date

361backed bill

362back-end load

363backer

364backlog depreciation

365back order

366back pay

367back tax

368back-to-back credit

369back-to-back loan

370back wardation

371backward integration证明书,鉴定书审核,审计可审核性审计委员会审计范围审定财务报表,审定会计报表审计证据,审计凭证《审计指南》①审计②审计学审计程序审计过程审计标准,审计准则审计准则委员会审计员,审计师审计主任,总审计审计师法律责任审计师意见书审计师报告,查账报告审计工作计划审计报告审计风险审计抽样审计软件审计抽查审计脉络,审计线索审计工作底稿核定股本,法定股本自动票据交换所自动取款机自动转账服务可用资产可用存货平均余额平均收款期平均成本平均成本法平均存货,平均库存平均寿命,平均使用年限应付账款平均付款期平均收益率股票价格平均指数可避免成本欠费费用倒填日期,填早日期背书票据后期负担①票据担保人②财务支持人欠提折旧欠交订货欠付工资欠交税款对开信用证对销贷款倒价逆向合并(of

372bad check

373bad debt

374bad debt account

375bad debt expense

376bad debt ratio

377bad debt recovery

378bailment

379bailout

380bailout period

381balance

382balance budget