財務英語英漢對照表是一個經濟術語。
基本介紹
- 中文名：財務英語英漢對照表
- 外文名：English Chinese comparison of Financial English
- Abandoned asset廢棄資產
- Abandonment decision 廢棄決策
- Abandonment stage 廢棄階段
- Abandonment value廢棄價值
- Abatement 減免、沖銷
- Abbreviated accounts 簡式會計報
- ABC system(of inventory control)分級存貨控制制度
- Ability to pay taxation納稅能力
- Ability to service debts償債能力
- Abnormal cost 異常成本
- Abnormal depreciation 異常折舊
- Abnormal gain 異常利得、異常收益
- Abnormal loss異常損失
- Abnormal shrinkage 異常盤虧
- Abnormal spoilage 異常損耗
- Abnormal yield curve異常收益率曲線
- About of circa 大約
- Above par 超過票面值
- Above the line線上項目
- Abscond 潛逃
- Absolute amount絕對數，絕對金額
- Absolute cost advantage 絕對成本優勢
- Absolute endorsement 絕對背書
- Absolute fixed cost 絕對固定成本
- Absolute insolvency 絕對無力償付
- Absolute interest 絕對權益
- Absolute priority 絕對優先求償權
- Absolute liability絕對賠償責任
- Absolute title 絕對產權
- Absolute value 絕對值
- Absolve 免償債務，接觸債務
- Absorbed overhead 已轉並間接費用，已攤配間接費用
- Absorption 轉並，攤配
- Absorption account 轉並帳戶，攤配帳戶
- Absorption costing攤配與成本計算法
- Absorption rate 攤配比率
- Abstinence 節慾，節制
- Abstinence theory of interest 利息的節制理論
- Abstract 摘要表
- Abstract of title 產權狀況摘要表
- Abuse 濫用職權
- Abuse of tax shelter 濫用避稅項目
- Abuse of trust 濫用信託權
- Accelerated capital recovery system快速資本收回制度
- Accelerated cost recovery system 快速（資產）成本回收制度
- Accelerated loan commitment 約定快速償還貸款
- Accelerating bonus plan 快速累進獎金制
- Accelerating inflation 快速通貨膨脹
- Accelerating clause 快速償付條款
- Acceptable investment 可接受投資項目
- Absolve 免償債務，接觸債務
- Absorbed overhead 已轉並間接費用，已攤配間接費用
- Absorption 轉並，攤配
- Absorption account 轉並帳戶，攤配帳戶
- Absorption costing攤配與成本計算法
- Absorption rate 攤配比率
- Abstinence 節慾，節制
- Abstinence theory of interest 利息的節制理論
- Abstract 摘要表
- Abstract of title 產權狀況摘要表
- Abuse 濫用職權
- Abuse of tax shelter 濫用避稅項目
- Abuse of trust 濫用信託權
- Accelerated capital recovery system快速資本收回制度
- Accelerated cost recovery system 快速（資產）成本回收制度
- Accelerated depreciation method加速折舊法、快速折舊法
- Accelerated loan commitment 約定快速償還貸款
- Accelerating bonus plan 快速累進獎金制
- Accelerating inflation 快速通貨膨脹
- Accelerating clause 快速償付條款
- Acceptable investment 可接受投資項目
- Acceptable reliability level 可接受的可靠性程度
- Acceptance承兌、已承兌票據、驗收
- Acceptance bank 匯票承兌銀行
- Acceptance bill 承兌匯票
- Acceptance commission 承兌佣金，承兌手續費
- Acceptance corporation 匯票承兌公司
- Acceptance credit承兌信用
- Acceptance financing 已承兌匯票籌資
- Acceptance for honour 承兌拒付匯票
- Acceptance letter of credit承兌信用證
- Acceptance market票據市場，匯票貼現市場
- Acceptance of bribes 受賄
- Acceptance on security 財產擔保承兌
- Acceptance payable 應付承兌匯票
- Acceptance receivable 應收承兌匯票
- Acceptance register 承兌匯票登記薄
- Acceptance sampling 驗收抽樣
- Acceptance supra protest 承兌拒付匯票
- Accepted bill 已承兌匯票
- Accepting house 匯票承兌銀行
- Acceptor supra protect 代替承兌人
- Accept-reject decision 採納或不採納決策
- Access code 聯網密碼
- Accession 財產增值
- Accessory contract 附屬契約
- Access privileges 入庫權，入網權
- Access time 存取時間、連通時間
- Accidental cost 偶然成本，偶生成本
- Accidental loss 意外損失
- Accident insurance 事故保險
- Accommodation 融通
- Accommodation acceptance 融通承兌
- Accommodation bill 融通匯票
- Accommodation charge 融通欠帳
- Accommodation endorsement融通背書
- Accommodation paper融通票據
- Accommodation purchase 融通進貨
- Accommodator 融通匯票背書人
- Accord and satisfaction 和解和清償
- Account 帳戶
- Accounts 帳薄、報表，帳單，記帳
- Accountable officer 會計官員，出納官員
- Account analysis帳戶分析
- Account bodies 會計團體
- Accountancy profession 會計職業，會計專業
- Assistant accountant 助理會計師
- Account in charge 主管會計師
- Accountant’s compilation report 會計師得編輯報告
- Accountant’s database 會計師資料庫
- Accountant’s department 會計處，會計部門
- Accountant’s fees 會計師公費
- Accountant’s firm 會計事務所
- Accountant for the public interest公眾利益會計師，無償服務會計師
- Accountant’s legal liability 會計師法律責任
- Accountant’s lien 會計師留置權
- Accountant’s opinion 會計師意見書
- Accountant’s report會計師報告
- Accountant’s responsibility 會計師職責
- Accountants world 會計師世界網站
- Account balance 帳戶餘額
- Account bill 帳單
- Account books 會計帳薄
- Account classification帳戶分類表
- Account clerk 帳務員
- Account code 賬號代碼
- Account current往來帳戶，往來帳單
- Account day 結算日
- Account form 帳戶式
- Accounting 會計，會計學
- Accounting and tax database 會計和稅務資料庫
- Accounting associations 會計協會
- Accounting bases會計基礎
- Accounting basis 會計基本方法
- Accounting changes會計變更
- Accounting clusters 會計制度群體，會計群體
- Accounting.com 會計師職業網站
- Accounting computer 會計電子計算機
- Accounting concepts 會計概念
- Accounting consultation 會計諮詢
- Accounting consultant 會計諮詢師
- Accounting control會計控制
- Accounting convention 會計常規，會計慣例
- Accounting corporation 會計公司
- Accounting criteria 會計標準
- Accounting cushion 會計收益低估
- Accounting cycle會計循環
- Accounting data會計數據
- Accounting database 會計資料庫
- Accounting data processing會計數據處理
- Accounting department會計部門
- Accounting dictionary會計詞典
- Accounting directives 會計指令
- Accounting disclosure 會計數據公開，會計披露
- Accounting doctrine 會計信條
- Accounting document會計憑證
- Accounting Education Web 會計教育網際網路
- Accounting elements會計要素
- Accounting encyclopedias 會計百科全書
- Accounting entity postulate會計主體假設，會計個體假設
- Accounting entity theory會計個體論
- Accounting entry會計分錄
- Accounting equation會計等式
- Accounting errors會計差錯
- Accounting estimate會計估計
- Accounting ethics 會計道德
- Accounting event會計事項
- Accounting evidence會計憑證，會計證據
- Accounting exposure 會計風險暴露
- Accounting files會計檔案
- Accounting firm會計師事務所
- Accounting firm development 會計師事務所發展中心
- Accounting firm merger 會計師事務所兼併
- Accounting fraud會計欺詐
- Accounting function會計職能
- Accounting hall of fame 會計名人堂
- Accounting harmonization會計協調
- Accounting history 會計史
- Accounting identity會計恆等
- Accounting income會計收益，帳面收益
- Accounting information system會計信息系統
- Accounting internationalization會計國際化
- Accounting journals 會計期刊
- Accounting manual 會計手冊
- Accounting measurement會計計量
- Accounting methods會計方法
- Accounting model會計模式
- Accounting net 會計網際網路
- Accounting objective會計目標
- Accounting on line 線上會計，聯網會計
- Accounting partner 會計夥伴
- Accounting period會計期
- Accounting period postulate 會計假設
- Accounting plan 會計方案
- Accounting policies會計政策
- Accounting postulate 會計假設
- Accounting practice 會計實物，會計慣例
- Accounting price 會計價格，記帳價格
- Accounting principle會計原則
- Accounting procedures會計程式
- Accounting process 會計過程
- Accounting profession 會計職業，會計專業
- Accounting profession organization 會計專業機構
- Accounting profit會計利潤
- Accounting rate of return會計收益率
- Accounting ratio 會計比率
- Accounting records會計記錄，會計薄記
- Accounting reform 會計改革
- Accounting regulation 會計規章，會計條例
- Accounting report會計報告
- Accounting research network 會計研究網
- Accounting rules會計規則
- Accounting scandal 會計醜聞
- Accounting service 會計服務
- Accounting software會計軟體
- Accounting software package 會計軟體組合程式
- Accounting software shop 會計軟體商店
- Accounting standardization 會計標準化
- Accounting system會計制度
- Accounting technique會計技術
- Accounting technology 電子會計技術
- Accounting technologist 電子會計技術師
- Accounting terminology 會計名詞
- Accounting textbook publisher 會計教材出版商
- Accounting theory會計理論
- Accounting thought 會計思想
- Accounting transaction 會計業務，會計帳務
- Accounting unit 會計單位
- Accounting valuation會計計價
- Accounting year會計年度
- Account in transit未達帳項
- Account note 帳單
- Account sales 承銷清單，承銷報告單
- Accounts payable payment period應付帳款付款期
- Accounts payable subsidiary ledger 應付帳款輔助分類帳
- Accounts receivable應收帳款
- Accounts receivable aging schedule應收帳款帳齡分析表
- Accounts receivable assigned 已轉讓應收帳款
- Accounts receivable collection period 應收帳款收帳期
- Accounts receivable cost應收帳款成本
- Accounts receivable discounted 已貼現的應收帳款
- Accounts receivable financing應收帳款籌資，應收帳款融資
- Accounts receivable management 應收帳款管理
- Accounts receivable subsidiary ledger 應收帳款的輔助分類帳
- Account stated 已承認的帳項
- Account title帳戶名稱
- Accredit 開出信用證
- Accredited business valuation 授權企業估價專業人
- Accredited valuation analyst 授權估價分析師
- Accreditee信用證收益人
- Accrediter信用證申請人
- Accretion 增殖
- Accrual 應計
- Accrual basis accounting應計制會計，權責發生制會計
- Accrual concept 應計概念
- Accrual date 應收應付日期
- Accrued account 應計帳戶
- Accrued expense應計費用
- Accrued income 應計收益
- Accrued interest應計利息
- Accrued items應計項目
- Accrued payable 應計應付款項
- Accrued receivable 應計應收項目
- Accrued rent 應計租金
- Accrued revenue應計收入
- Accrued wages 應計工資
- Accumulated amortization累計攤銷，無形資產的沖銷帳戶
- Accumulated deficit(loss) 累進虧損
- Accumulated depletion累計折耗
- Accumulated depreciation累計折舊
- Accumulated dividend 累計股利
- Accumulated earnings 累計盈餘，累計收益
- Accumulated earning tax 累計盈餘稅，累計收益稅
- Accumulated fund 累計基金
- Accumulated income 累計收益
- Accumulated profit 累計利潤
- Accumulation account 累計帳戶
- Accumulation 累積，累計
- Accumulation factor 累計係數
- Accumulation shares 累計股份
- Accumulation trust 累計信託基金
- Accumulative dividends 累計股利
- Accumulative sinking fund 累計償債基金
- Accurate presentation 正確反映，準確反映
- Acid test酸性試驗，資產流動性測試
- Acid test ratio酸性試驗比率
- Acknowledgement 收貨回單，接受訂貨，承認債務通知
- Acknowledgement of debt 承認債務，確認債務
- Acknowledgement of order 承認訂單，接受訂單
- Acknowledgement of receipt 收款回執
- Acquired company 被盤購公司，被兼併公司
- Acquired surplus 盤購盈餘
- Acquiring company 盤購公司，兼併公司
- Acquisition購置，盤購
- Acquisition accounting of combination 企業合併的盤購會計
- Acquisition cost 購置成本
- Acquisition decision 購置決策
- Acquisition excess盤購超支
- Acquisition price 購置價格
- Acquisition surplus 盤購盈餘
- Acquittance債務清償，清償收據
- Across-the-board 全面調整，全盤調整
- Across-the-board price change全面調整商品價格
- Across-the-board tariff change 全面調整關稅稅率
- Across-the-board wage increase 全面調整工資
- Across the counter正常交易
- Act 法案
- Action 起訴，訴訟
- Active account 活動帳戶
- Active assets 活動資產
- Active capital 活動資金
- Active market 活躍的市場
- Active partner 參與經營合伙人
- Active securities 交易活躍的證券
- Active trust 有經營權的信託
- Active trustee 有經營權的信託人
- Activity 經營活動、生產經營活動
- Activity account 生產經營活動帳戶
- Activity accounting 生產經營活動會計
- Activity-based budget 生產經營活動預算
- Activity-based costing作業成本法
- Activity cost 作業成本
- Act of bankruptcy破產法
- Act of company公司法
- Act of law 法律行為
- Actual capital 實際資本
- Actual cost實際成本
- Actual loss 實際損失，實際虧損
- Actual normal cost 實際正常成本
- Actual price 實際價格
- Actual return 實際收益
- actual market現貨市場
- actual value 實際價值
- actual wage實際工資
- actuarial 精算
- actuarial basis of accounting 會計的精算基準
- actuarial cost method精算成本法
- actuarial return精算收益率
- actuary 精算師
- adaptive capacity 適應性能力
- adaptive management 適應性管理
- added hours 加班工時
- added value 增值，增值額
- added value statement增值表
- added value tax增值稅
- adding or dropping product line 增加或撤銷產品生產線
- addition 增置，擴建
- additional assessment 增補稅額
- additional budget追加預算
- additional cost 追加成本
- additional depreciation 追加折舊，補提折舊
- additional duty附加關稅
- additional expense 追加費用
- additional income tax附加所得稅
- additional paid-in capital 追加股本，追加實繳股本
- additional premium 追加保險費
- additional profit tax超額利潤稅
- additional risk附加險
- additional voluntary contribution 職工自願附加分擔退休金
- additivity 可加性
- address 網址
- adequate disclosure 充分披露
- adequate protection 充分保護
- adjudication order 判決令，判決破產令
- adjunct account 附加帳戶
- adjustable peg可調整固定匯率，可調整聯繫匯率
- adjustable-rate bond 可調整利率債券
- adjustable-rate mortgage 可調整利率抵押
- adjustable-rate preferred stock 可調整股利率優先股
- adjusted acquisition cost 調整後購置成本
- adjusted bank balance 調整後銀行存款餘額
- adjusted gross income 調整後收益總額，調整後所得總額
- adjusted historical cost 調整後歷史成本
- adjusted income 調整後收益
- adjusted trial balance 調整後試算平衡表
- adjusting entry調整分錄
- adjusting events 調整會計事項
- adjustment 調整
- adjustment account調整帳戶
- adjustment bond 調整債券
- administered price管制價格
- administration 行政管理機構，行政管理人員
- administration order 行政管理命令
- administrative accounting 行政管理會計
- administrative audit 行政管理審計、
- administrative budget 行政管理預算
- administrative control 行政管理控制
- administrative expense 行政管理費用
- administrative regulation 行政管理規章
- administrative receiver 破產企業財產行政接管人
- administrator 財產管理人，財產接管人，遺產管理人
- admissible asset 承保資產
- admission 準許入伙，準許入股，準許股票上市
- admission of partner合伙人入伙
- admitted asset 受保資產，承保資產
- ad valorem 從價徵收
- ad valorem freight從價運費
- ad valorem tariff從價關稅
- ad valorem tax從價稅
- advance 預付款，墊付款，貸款
- advance appropriation預撥經費
- advance bill 預付匯票，預開發貨票
- advance corporation tax 預交公司稅
- advanced financial accounting高級財務會計學
- advanced management accounting高級管理會計學
- advanced financial management 高級財務管理學
- advanced funding 預撥資金，預付經費
- advanced refunding 預先兌換證券
- advances form customers 預收客戶款
- advances to affiliate 子公司借款
- advances to employees 職工預支款
- advances to partner 合伙人預支款
- advances to suppliers預付貨款
- adventure 投機經營，短期經營
- adverse opinion 反面意見，否定意見
- adverse report 不利報告，否定報告
- adverse variance 不利差異，逆差
- advertising budget 廣告費預算
- advertising expense廣告費
- advertising to sales ratio 廣告費對銷售額比率
- advice 通知單，建議，諮詢
- advice note 發貨通知單
- advice of fate 支票能否兌現通知書
- advising bank通知銀行
- advisory fee 諮詢費
- advisory funds 諮詢資金，委託投資基金
- advisory services 諮詢服務
- AFA membership 美國財務協會會員資格
- affiliated company聯營公司
- affiliation聯營
- AFP membership 財務專業人員協會會員資格
- AFP periodicals 財務專業人員協會定期刊物
- after-acquired property clause 以後獲得財產條款
- after charge 附加費用
- after closing trial balance 結帳後試算表
- after cost 售後成本，售後服務成本
- after date 開票後兌付
- after market 銷售後市場
- after-separation cost 分離後成本
- after sight 見票後兌付
- after tax income稅後收益
- after-tax rate of return 稅後收益率
- AGA Code of Ethics政府會計師協會職業道德準則
- AGA Membership 政府會計師協會會員資格
- AGA Publication 政府會計師協會出版物
- against actuals 期貨兌換現貨
- against all risk 承保全險
- age 壽命，帳齡，資產使用年限
- age allowance 年齡減免
- agency 代理，代理事務所，政府機構
- agency accounting 代理會計
- agency commission 代理佣金，代理手續費
- agency cost代理成本
- agency fund 代管基金
- agency relation 代理關係
- agency services 代理服務
- agenda備忘錄，議事日程
- agent 代理人，代理商
- agent bank 代理銀行
- aggregate amount 總額，總金額
- aggregate balance sheet合併資產負債表
- aggregate depreciation折舊總額
- aggregate income statement合併損益表
- aggregate index綜合指數
- aggregate weighted index 綜合加權指數
- aggressive collection 積極收款措施
- aggressive investment 進取性投資
- aggressive portfolio 進取性投資
- aging of account 帳齡分析
- aggressive project 進取性投資項目
- aggressive working capital policy 進取性流動資金政策
- aging of accounts receivable應收帳款帳齡分析
- aging schedule 帳齡分類表
- agreed bid 友好盤購出價
- agreed payment 議定付款
- agreed price 議定價格
- agreement 協定，協定
- agreement tariff協定關稅稅制
- agricultural bank農業銀行
- agricultural credit corporation ltd. 農業信貸有限公司
- agriculture levies 農產品稅
- agricultural subsidies 農業補助金
- agriculture paper 農業票據
- agriculture parity price 農產品的平準價格
- alien corporation外國公司
- alienee 受讓人
- alimony payment 贍養費
- all financial resources concept 全部財力概念
- all capital earning rate 資本總額收益率
- allied company聯營公司
- all-inclusive income concept 總括收益概念
- all-inclusive income statement 總括性損益表
- allocable cost 可分配的成本
- allocation 分攤，分配
- allocation base 分配基準
- allotment 配售，撥付,配售數，撥付數
- allotment account 配售帳戶，配股帳戶
- allotment ledger 撥款分類帳
- allotment letter 股份配售通知書，配股通知書
- allotment money 配股應交款項
- allottee 配股認購人
- allowable deduction 準予扣減數
- allowable depreciation 準予記列折舊額
- allowable expense 準予列支的費用
- allowable loss 準予列支的損失
- allowance 備抵，折讓，減免，津貼
- allowance for bad debts 壞帳備抵
- allowance for depreciation 折舊備抵
- allowance for income tax 所得稅減免
- allowance method備抵法
- all-purpose financial statement通用財務報表，通用會計報表
- all-risk insurance 全險，綜合險
- all round price 全面價格
- alpha coefficient 阿爾法風險係數，第一種證券投資風險係數
- alphanumeric code 字母數字代碼
- alpha risk 阿爾法風險
- alpha stocks 阿爾法股票
- alteration 改造，改建
- altered bill 塗改票據
- altered check 塗改支票
- alternative accounting methods 可選擇性會計方法
- alternative accounting rules 可選擇性會計規則
- alternative cost 變換成本，可替換成本
- alternative investment market可替代投資市場
- alternative investment project 可替換投資項目
- alternative minimum tax 替代最低稅額
- amalgamation 合併
- amalgamator 企業合併專業人員
- amendment 修正，修訂，修訂條款
- American bankruptcy institute 美國破產學會
- American option 美國期權
- American selling price 美國銷售價格
- American standard code for information interchange 美國信息交換標準代碼
- American stock exchange美國股票交易所
- American stock indices 美國股票指數
- American taxation association 美國稅收會計學會
- amicable allowance 友好讓價
- amicable settlement友好索賠清算
- amortization method分期攤銷法，分期償還法
- amortization of goodwill商譽攤銷
- amortization of patent 專利攤銷
- amortization schedule 攤銷表，攤還表
- amortized cost攤余成本
- amortized mortgage 分期攤還抵押
- amortized value 攤余價值
- amount 金額，合計金額
- amount assessed 估定金額
- amount differ 金額不符
- amount due 到期金額
- amount insured保險金額
- analysis 分析
- analysis of capital change資本變動分析
- analysis of cash flow現金流量分析
- analysis of liquidity流動性分析
- analysis of profitability獲利能力分析
- analysis of time series時間序列分析
- analysis of uncertainty不確定性分析
- analysis of variance分析表，帳戶分析表
- analysis schedule 分析表，帳戶分析表
- analyst 分析師
- analytical audit 分析性審計
- analytical column 分析欄
- analytical evidence 分析性證據
- analytical review 分析性檢查
- analytical statement 分析性報表
- analytical test分析性抽查
- ancillary buildings 輔助建築
- ancillary letter of credit從屬信用證
- ancillary materials 輔助材料
- Anglo-American accounting 英美會計
- announcement of sale 迫售公告
- annual accounts 年度報表
- annual appropriation 年度撥款
- annual audit年度審計
- annual balance 年度餘額，年終節餘
- annual budget 年度預算
- annual cash flow 年度現金流量
- annual charge 年度費用
- annual closing 年度結帳
- annual financial statement 年度財務報表，年度會計報表
- annual general meeting年度股東大會
- annual income 年度收益，年度所得額
- annualize 按年度折算
- annualized net present value 折算年度淨現值
- annual percentage rate年度百分率
- annual report年度報告
- annual return 年度納稅申報表
- annual value 年值
- annuitant 年金收領人
- annuity bond年金公債
- annuity cash-flow pattern 年金形態現金流量
- annuity certain 固定年金
- annuity contract 年金契約
- annuity cost年金成本
- annuity due期初年金
- annuity fund年金基金
- annuity in advance預付年金
- annuity in arrears 持付年金
- annuity method of depreciation年金折舊法
- annuity period 年金期
- annuity system 年金制
- annulation 宣告失效
- antecedent auditor 前任審計師
- antecedent negotiation 事先協商
- antecedents 經歷
- antedate 填早日期
- anti-accounting fraud 反會計欺詐
- anticipated cost預計成本，預列成本
- anticipated price 預計價格
- anticipated profit 預計利潤，預列利潤
- anticipation 預計，預列
- anticipatory breach預期違約
- anti-dilution clause 預防稀釋條款
- anti-dumping tariff 反傾銷關稅稅則
- anti-fraud corporate responsibility resaurce center反欺詐和公司責任信息中心
- anti-fraud profession 反欺詐職業
- anti-fraud program 反欺詐計畫
- anti-inflation policy 反通貨膨脹功策
- anti-money laundering rule 反洗黑錢規章
- anti-pollution investment 消除污染投資
- anti-profiteering 反暴利稅
- anti-recession policy 反經濟衰退政策
- anti-tax avoidance反避稅
- anti-virus 抗病毒軟體
- anti-trust laws 反拖拉斯立法
- applicant 申請人
- application 申請，申請書
- application and allotment account 認購和配股帳戶
- application for bank account 開立銀行帳戶申請書
- application for letter of credit 信用證申請書
- application for registration 註冊申請書
- application for shares 認股申請書
- application software套用軟體
- applied cost 已分配成本
- applied overhead 已分配間接費用
- applied research套用研究
- appointed officer 指定官員
- apportionment 分配、分攤、撥款
- apportionment method 分攤法
- appraisal 估價，估價報告
- appraisal capital 評估成本
- appraisal report評估報告
- appraisal surplus 估價盈餘
- appraisal value 估定價格
- appraiser 估價員，估價師
- appraiser association of America 美國估價師協會
- appreciation 升值
- appreciation of assets 資產升值
- appreciation surplus 增值盈餘
- appropriated retained earnings已指定用途留存收益，已分配留存收益
- appropriated retained income 已指定留存收益，已分配留存收益
- appropriation account 撥款帳戶，留存收益分配帳戶
- appropriation budget 撥款預算
- appropriation ledger 經費分類帳
- appropriation system 撥款制度
- approval 核定，審批
- approval for project 投資項目的審批
- approved account 核定帳戶
- approved bond 核定債券
- approved list 核准證券清單
- approved society 核定互助會，註冊互助會
- approximation 約計數，近似值
- a priori theories of accounting 先驗性會計理論
- arbitrage of exchange套匯
- arbitrager 套匯商，套利商
- arbitrage rate 套匯匯率
- arbitrage transaction 套匯業務，套利業務
- arbitration仲裁
- arbitration clause仲裁條款
- arbitrator仲裁人
- arithmetic operation 算術運算
- arm-in-arm transaction 臂挽臂交易，私人關係交易
- arm’s-length price正常價格，公正價格
- arm’s length transaction 一臂之隔交易，正常交易
- arrangement 償債協定，清算安排,項目排列
- arrangement of balance sheet 資產負債表的項目排列
- array 陣列，數組
- arrears 拖欠，拖欠款項
- arrestment 財產扣押
- ARR method會計收益率法
- articles of incorporation公司章程
- article of partnership 合夥契約
- articulate 環接
- articulated accounts 環接報表
- articulated concept 環接概念
- articulated financial statement 環接會計報表
- artificial person法人
- ASB Standards 會計準則委員會財務報告準則
- ASB Statement of principles 會計準則委員會會計原則公報
- ASB Statements 審計準則委員會公報
- ASC Standards 會計準則委員會會計準則
- ASCII file 美國信息交換標準代碼檔案
- Asian development bank亞洲開發銀行
- Asian dollar亞洲美元
- Asian dollar bonds亞洲美元債券
- Asian dollar marker亞洲美元市場
- Asian option亞洲式期權
- as per advice 按照通知
- as per contra 與反方帳戶相符
- assented bond 同意調換的債券
- assented stock 同意調換的股票
- assessable capital stock 應增繳股本
- assessable income應稅收益，應稅所得
- assessed tax 估定稅額，查定稅額
- assessed value 估定價值
- assessment 估定，查定，特別稅捐，特別攤派稅款
- assessment fund 特別稅捐基金
- assessment ratio 估定比率
- assessment roll 特別稅捐清冊
- assessor財產評估師
- asset 資產
- asset account 資產帳戶
- asset and liability statement資產負債表
- asset betterment addition 資產改建和擴建
- asset classification 資產分類
- asset cover 資產擔保，資產保障比
- asset deficiency資產不足
- asset depreciation period 固定資產折舊年限
- asset depreciation range 固定資產折舊年限幅度
- asset disposal account 資產處置帳戶
- asset impairment 資產減損
- asset income資產收益
- asset-liability view 資產－負債觀念
- asset measurement 資產計量
- asset quality資產質量
- asset retirement 資產退役，資產報廢
- asset revaluation 資產重估價
- assets-liabilities ratio資產負債比率
- assets register 資產登記薄
- asset stock 資產股份
- asset stripping資產剝離，資產拆賣
- asset atructure資產結構
- asset turnover資產周轉率
- asset utilization ratio資產利用率
- asset valuation資產計價
- asset value 資產價值
- asset value per share 每股資產價值
- assignability 可轉讓性
- assignable instrument可轉讓票據
- assigned account 已轉讓帳戶，已抵債帳戶
- assignee 受讓人
- assignment 轉讓，過戶，轉讓契約
- assignment of accounts receivable應收帳款轉讓
- assignment of debt債權轉讓
- assignment of lease 租賃轉讓
- assignment of life policy 人壽保險單轉讓
- assignment of marine policy 海運保險單轉讓
- assignment of wage 工資轉讓
- assignor 轉讓人，讓與人
- assimilation 吸收，消化
- assistance and subsidy 援助和補助金
- assistant accountant 助理會計師
- assistant auditor 助理審計師
- assistant controller 主計長助理
- associate 聯營的，合伙人，聯繫會員，非正式會員
- associated banks 聯繫銀行
- associated company 聯屬公司，附屬公司
- associate member 聯繫會員，非正式會員
- Associate of the association of tax technicians 稅務技術人員協會聯繫會員
- Associate of the institute of chartered accountants in England and Wales 英格蘭，威爾斯特性會計師協會聯繫會員
- associate of the institute of cost and management accountants 成本管理會計師協會聯繫員
- association 協會
- association dues 會費
- association for information systems 信息系統學會
- associationism 協會主義
- association of accounting firms 會計師事務所協會
- association of insolvency and restructuring advisors 無力償付和資本重組諮詢師協會
- associative responsibility 連帶責任
- assumed bonds 承擔債務，承付債券
- assumed interest 假定利息，設定利息
- assumed liability 承擔債務，承付債務
- assumption 承擔，假定，假設
- assurance保險，保證，信息安全保證
- assurance company 保險公司
- assurance services信息安全服務
- Assurance Services Executive Committee 信息安全執行委員會
- assurer 保險商，承兌商
- at cost 按成本
- at discount按折價，按低於票面價值
- at maturity 到期
- at par 按票面額，平價
- at premium按溢價，按高於票面價值
- at risk 有風險，存在風險
- at short notice 按短期通知償付
- at sight 見票兌付
- attached account 被查封帳戶
- attachment扣押，查封
- attainable cost 可達到的成本
- attest 查證，驗證
- attestation 驗證，驗證書
- attest function 查證職能，驗證職能
- attestation standard c查證準則，驗證準則
- at the lower of cost or market成本與市價熟低
- attorney 被委託人，代理人，律師
- Attorney 註冊公共會計師，律師
- attorney’s fee 律師費
- attorney’s letter 致律師信函
- attributable cost 可歸屬成本
- attributable income 可歸屬收益
- attribute 屬性
- attributes sampling屬性抽樣
- auction 拍賣
- auctioneer’s commission 拍賣商佣金
- auction market 拍賣市場
- auction market preferred stock 優先股拍賣市場
- audit 審核，審計
- Audit Agenda審計備忘錄
- auditability ，可審核性
- Audit/Assurance Conference 審計和信息安全會議
- audit client 審計客戶
- audit committee審計委員會
- audit committee matching system 審計委員會成員評選制度
- audit completion checklist 審計全部核對清單
- audit conclusion審計結論
- audit contract 審計契約
- audit coverage 審計範圍
- audit cycle 審計循環
- audit department 審計部門
- audited financial statement 審計財務報表，審定會計報表
- audited voucher 已審核憑單
- audit engagement 審計聘函，審計聘約
- audit evidence審計憑證，審計證據
- audit exemption 免除審計
- audit exemption report 免除審計報告
- audit expense 審計費用
- audit failure審計失敗，審計失誤
- audit fee 審計費用
- audit files審計檔案
- audit findings 審計後果
- audit firm審計事務所
- audit industry 審計產業
- auditing 審計，審計學
- auditing around the computer繞過電子計算機的審計
- auditing by rotation 輪流審計
- auditing concepts 審計概念
- auditing evidence審計證據
- auditing independence審計獨立性
- auditing method審計方法
- auditing objective審計目標
- auditing postulates審計假設
- auditing pratice 審計實物，審計慣例
- auditing principle 審計原則
- auditing process審計過程
- auditing profession 審計職業
- auditing standard審計標準，審計準則
- auditing system 審計制度
- auditing theory 審計理論
- auditing through the computer通過計算機的審計
- audit journal審計期刊
- audit law 審計法
- audit net 審計網際網路
- Audit Net Virtual Library 審計網際網路聯網圖書館
- audit objective審計目標
- auditor-client relations 審計師與客戶的關係
- auditor general總審計師，總審計
- auditor-in-charge 主管審計師
- auditor’s civil liability 審計師民事責任
- auditor’s criminal liability 審計師刑事責任
- auditor report 審計師報告
- auditor’s rotation 審計師輪換
- audit partner rotation 審計合伙人輪換
- audit period 審計期
- audit plan審計規劃
- audit procedure審計程式
- audit program審計計畫
- audit report審計報告
- audit risk審計風險
- audit sampling 審計抽樣法
- audit scope審計範圍
- audit service 審計服務
- audit software審計軟體
- audit software package 審計軟體組合程式
- audit standard審計準則
- audit team 審計工作組
- audit techniques 審計技術
- audit test 審計抽查
- audit ticks 審計符號
- audit trail審計脈絡，審計線索
- audit working papers審計工作底稿
- audit year 審計年度
- austerity 節儉，緊縮
- austerity budget 緊縮預算
- Australian Stock Exchange澳大利亞股票交易所
- authority to pay 付款委託書
- authority to purchase委託購買證書
- authorization 授權，委託，核定，批准
- authorized appropriation 法定撥款
- authorized auditor 法定審計師，委任審計師
- authorized capital stock 核定股本，法定股本
- authorized depository法定保管人，委託保管人
- authorized investment 授權代辦投資，委託代辦投資
- authorized minimum capital stock 核定最小股本，法定最小股本
- autocorrelation 自相關
- Automated Bond System 債券自動交易系統
- automated clearing house 票據自動清算所
- automated screen trading 螢幕自動交易
- automated teller machine自動提款機
- automatic adjustment 自動調整
- automatic audit 自動審計
- automatic check 自動審核，自動稽核
- automatic data processing 自動數據處理
- automatic dividend reinvestment 股利自動再投資
- automatic stabilizer 自動穩定因素
- automatic transfer 自動轉帳
- automatic transfer system自動轉帳系統
- autonomous tariff 自動關稅稅則
- autonomous tax 自主稅收
- autonomous variable 獨立變數，自變數
- auxiliary account 輔助帳戶
- auxiliary coin輔幣
- auxiliary department輔助部門
- auxiliary enterprise附屬企業
- auxiliary ledger 輔助分類帳
- auxiliary material輔助材料
- auxiliary memory 輔助存儲器
- auxiliary production expense輔助生產費用
- available assets 可動用資產
- available balance 可動用餘額
- available cash 可動用資金
- available income 可動用收益
- available inventory 可動用存貨
- available surplus 可動用盈餘
- average age of inventory 庫存存貨平均天數
- average balance 平均餘額
- average collection period 應收帳款平均收款期
- average cost平均成本
- average-cost flow assumption 平均成本流轉假定
- average costing平均成本計算法
- average-cost method平均成本法
- average cost of capital 平均資本成本
- average deprecation rate 平均折舊率
- average deviation平均差
- average fixed cost平均固定成本
- average income 平均收入，平均所得
- average life 平均使用年限，平均壽命
- average method of depreciation平均折舊法，直線折舊法
- average payment period 應付帳款平均付款期
- average rate of return平均收益率
- average stock平均存貨
- average tax rate平均稅率
- average variable cost平均變動成本
- averaging 平均計算，股票投機
- averaging down 降低持有股票平均價格
- averaging up 提高持有股票平均價格
- avoidable cost可避免成本
- avoidance of double taxation 避免雙重課稅
- avoidance of taxation 避稅
- award 裁決，決標
- average collection period平均收款期
- average payment period平均付款期
- activity ratio經營活動比率
- average collection period of receivables應收帳款平均收帳周期
