Popular Terms Fraudulent of concealing of . Lapping occurs when a or clerk steals cash from one customer's and covers it up by stealing cash from the next customer's payment ... and so on. It is easier where cash duties are handled by the same . Also called . Use 'lapping' in a Sentence You should never be involved in any lapping or you could get terminated from your job or even have charges pressed against you. people found this helpful I am a store owner and recently added cameras throughout my store to prevent lapping, as I have been sure there has been money missing from our safe and registers. people found this helpful He was guilty of lapping and had to go to court, which made me really nervous for him because I knew he was guilty. people found this helpful You Also Might Like... Copy & paste this HTML in your website to link to this page All Rights Reserved.Unauthorized duplication, in whole or in part, is strictly prohibited.当前位置： >> cpa 会计,审计英语终极版 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45abacus算盘 废弃,报废;委付 废弃价值 ①减免②冲销 异常成本 异常损耗
Abandonment abatement abnormal costabandonment valueability to service debt 偿债能力 abnormal spoilageabove par 超过票面价值 absolute amount 绝对数,绝对金额 absolute value absorb 绝对值 摊配,转并absorption account 摊配账户,转并账户 absorption costing 摊配成本计算法 abstract abuse 摘要表 滥用职权accelerated cost recovery system 加速成本收回制度 accelerated depreciation method 加速折旧法,快速折旧法 acceleration clause 加速偿付条款,提前偿付条款 acceptance ①承兑②已承兑票据③验收 acceptance bill 承兑票据 验收抽样 acceptance register 承兑票据登记簿 acceptance sampling access time accountability accountancy accountant 存取时间 经营责任,会计责任 责任单位 会计 会计员,会计师 主管会计师 会计师报告account①账户②账簿,报表③账目④记账 accountability unitaccountant general 会计主任,总会计 accounting in charge accountant,s report account form accountant,s legal liability 会计师的法律责任 accountant,s responsibility 会计师职责 账户式,账式 accounting ①会计②会计学 accounting assumption 会计假设 accounting basis 会计基准,会计基方法 accounting changes accounting concept accounting control accounting convention accounting cycle accounting data accounting doctrine 会计变更 会计概念 会计控制 会计常规,会计惯例 会计循环 会计数据 会计信条accounting document 会计凭证46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 83 84 85 86 87 88 89 90 91 92accounting elements accounting entry accounting equation accounting event会计要素 会计分录 会计等式 会计事项accounting entity 会计主体,会计个体accounting exposure 会计暴露风险 accounting firm 会计事务所 accounting identity accounting income 会计恒等式 会计收益 会计信息accounting information accounting manual accounting objective accounting period accounting policies accounting postulate accounting practice accounting principleaccounting legislation 会计法规 会计手册 会计目标 会计期 会计政策 会计假设 会计实务 会计原则accounting procedures 会计程序 accounting rate of return 会计收益率 accounting records 会计记录,会计簿籍 accounting rules accounting standard accounting system 会计规则 会计标准,会计准则 ①会计制度②会计系统accounting standardization 会计标准化 accounting transaction 会计业务,会计账务 accounting unit 会计单位 accounting valuation 会计计价 accounting year 会计年度 accounts 会计账簿,会计报表 承销清单,承销报告单 应付账款 应收账款 应收账款账龄分析表 应收账款收款期 已转让应收账款 已贴现应收账款 应收账款管理 account sales accounts payable accounts receivableaccounts receivable aging schedule accounts receivable assigned accounts receivable collection period accounts receivable discounted accounts receivable financing accounts receivable management accretion 增殖 应计资产 应计费用 应计收入应收账款筹资accounts receivable turnover 应收账款周转率,应收账款周转次数 accrual basis accounting 应计制会计,权责发生制会计 accrued asset accrued expense accrued revenueaccrued liability 应计负债93 94 95 96 97 98 99accumulated depreciation accumulated earnings tax accumulation acid test ratio acquisition累计折旧 累积盈余税,累积收益税accumulated dividend 累计股利 累积,累计 酸性试验比率 购置,盘购 盘购超支 盘购盈余 全面调整 活动账户 活动资产acquired company 被盘购公司,被兼并公司100 acquisition cost 购置成本 101 acquisition excess 102 acquisition surplus 103 across-the-board 104 action 起诉,诉讼 105 active account 106 active assets 107 activity业务活动,作业 作业会计108 activity account 作业账户 109 activity accounting 110 activity ratio 业务活动比率 破产法111 activity variance 业务活动量差异 112 act of bankruptcy 114 act of God 115 actual capital 116 actual value 117 actual wage 118 added value 113 act of company 公司法 天灾,不可抗力 实际资本 实际价值 实际工资 增值 增值表119 added value statement 120 added value tax 增值税 121 addition 增置,扩建122 additional depreciation 附加折旧,补提折旧 123 additional paid-in capital 附加实缴资本 124 adequate disclosure 充分披露 125 adjunct account 附加账户 126 adjustable-rate bond 可调整利率债券 127 adjusted gross income 调整后收益总额,调整后所得总额 128 adjusted trial balance 调整后试算表 129 adjusting entry 130 adjustment 132 adjustment bond 134 ADR 135 advance 调整分录 调整 调整账户 调整债券131 adjustment account133 administrative expense 行政管理费用 资产折旧年限幅度 预付款,垫付款 预收客户款 预付货款136 advances from customers 137 advance to suppliers138 adventure 投机经营,短期经营 139 adverse opinion 反面意见,否定意见 140 adverse variance 141 advisory services 142 affiliated company 143 affiliation 联营 144 after closing trial balance 结账后试算表 145 after cost 售后成本 146 after date 出票后兑付 147 after sight 见票后兑付 148 after-tax 税后 年龄减免 账龄分析 代理佣金 149 age 寿命,账龄,资产使用年限 150 age allowance 151 age analysis 152 agency 不利差异,逆差 咨询服务 联营公司代理,代理关系 代管基金153 agency commission 154 agency fund 155 agenda 156 agent议事日程,备忘录 代理商,代理人157 aggregate balance sheet 合并资产负债表 158 aggregate income statement 合并损益表 159AGI 调整后收益总额,调整后所得总额 160aging of accounts receivable 应收账款账龄分析 161 aging schedule 162 agio 贴水,折价 163 agiotage 164 AGM 汇兑业务,兑换业务 年度股东大会 合伙协议 账龄表165 agreement 协议 166 agreement of partnership 167 all capital earnings rate 资本总额收益率 168 all-inclusive income concept 总括收益概念 169 allocation 分摊,分配 170 allocation criteria 分配标准 171 allotment①分配,拨付②分配数,拨付数 172 allowance ①备抵②折让③津贴 173 allowance for bad debts 175 allowance method 呆账备抵 174allowance for depreciation 折旧备抵账户 备抵法 176 all-purpose financial statement 通用财务报表,通用会计报表 177 alpha risk 阿尔法风险,第一种审计风险 178 altered check 涂改支票 替代方案,备选方案 美式期权 179 alternative accounting methods 可选择性会计方法 180 alternative proposals 181 amalgamation 182 American option 企业合并183 amortization 184 amortized cost 185 amount 186 amount differ 187 amount due 189 analysis 190 analyst 分析①摊销②摊还 摊余成本 金额不符 到期金额 1 元的本利和金额,合计188 amount of 1 dollar 分析师191 analytical review 192 annual audit 193 annual closing分析性检查 年度审计 年度结账194 annual general meeting 年度股东大会 195 annualize 按年折算 196annualized net present value 折算年度净现值 197 annual report 198 annuity 年金 期初年金 预付年金 迟付年金 199 annuity due 201 annuity in arrears 203 antedate 年度报告200 annuity in advance202 annuity method of depreciation 年金折旧法 填早日期 预计,预列 防止稀释条款 204 anticipation205 anti-dilution clause 207 A/P 应付账款 208 Application 210 appraisal 估价206 anti-pollution investment 消除污染投资 申请,申请书209 applied overhead 已分配间接费用 211 appraisal capital 212 appraisal surplus 213 214 appreciation 216 appropriation 增值 已拨定留存收益,已指定用途留存收益 拨款,指拨经费 评估资本 估价盈余appraiser 估价员,估价师215 appropriated retained earnings 217 appropriation account ①拨款账户②留存收益分配账户 218 appropriation budget 拨款预算 219 approval 核定,审批 核定账户 核定债券 220 approved account 221 approved bond 222 A/R 应收账款 223 arbitrage 套利,套汇224 arbitrage transaction 套利业务,套汇业务 225 arbitration 仲裁,公断 226 arithmetical error 227 arm,s-length price 算术误差 正常价格,公正价格228 arm,s-length transaction 一臂之隔交易,正常交易 278 ARR 279 arrears 280 arrestment 282 article 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 公司章程 文件条文,合同条款281 Authur Anderson & Co. 283 articles of incorporation 285 articulate 环接 286 articulated concept 291 Asian dollar 292 asking price 293 assessed value 294 assessment284 articles of partnership 合伙契约 环接观念亚洲美元 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 295 asset 296 asset cover 资产 资产担保,资产保证 资产―负债观念297 asset depreciation range 资产折旧年限幅度 298 asset-liability view 299 asset quality 301 asset revaluation 302 asset stripping 303 asset structure 304 asset turnover 305 asset valuation 资产质量 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 联属公司,附属公司300 asset retirement 资产退役,资产报废306 assignment of accounts receivable 应收账款转让 307 associated company 310 AT 312 at par 313 at sight 315 attachment 316 attest 317 attestation 318 audit 319 auditability 321 audit coverage 323 audit evidence 325 auditing 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 证明书,鉴定书 审核,审计 可审核性 审计范围 审计证据,审计凭证 审计程序 审计标准,审计准则 309 assumed liability 承担债务,承付债务 311 at cost314 attached account322 audited financial statement 审定财务报表 ①审计②审计学326 auditing procedure 328 auditing standard327 auditing process 审计过程330 Auditor审计员,审计师331 auditor general 审计主任,总审计 332 auditor,s legal liability 审计师法律责任 333 auditor,s opinion 335 audit program 336 audit report 338 audit sampling 339 audit software 340 audit test 审计师意见书 审计工作计划 审计报告 审计抽样 审计软件 334 auditor,s report 审计师报告,查账报告337 audit risk 审计风险审计抽查 审计工作底稿341 audit trail 审计脉络,审计线索 342 audit working paper 343 authorized capital stock 核定股本,法定股本 可用资产 可用存货344 automated clearing house 自动票据交换所 347 available asset 348 available inventory349 average balance 平均余额 350 average collection period 平均收款期 351 average cost 平均成本 平均成本法 352 average-cost method353 average inventory 平均存货,平均库存 354 average life 平均寿命,平均使用年限 355 average payment period (of accounts payable) 应付账款平均付款期 356 average rate of return 平均收益率 357 averages 股票价格平均指数 可避免成本 欠费费用 背书票据 后期负担 ①票据担保人②财务支持人 欠交订货 欠付工资 欠交税款 对销贷款 358 avoidable cost 359 back charge 361 backed bill 362 back-end load 363 backer 365 back order 366 back pay 367 back tax360 back date 倒填日期,填早日期364 backlog depreciation 欠提折旧369 back-to-back loan 372 bad check 空头支票 373 bad debt呆账,呆账账户 呆账账户 呆账费用 呆账比率 呆账收回374 bad debt account 375 bad debt expense 376 bad debt ratio 378 bailment 379 bailout 377 bad debt recovery 寄销,寄托 抽资380 bailout period 381 balance投资返还期①余额②平衡 结欠余额 平衡基金 账户余额 国际收支差额382 balance budget 平衡预算 383 balance due 384 balance fund385 balance of account 386 balance of payment 388 balance sheet387 balance of retained earnings 留存收益余额 资产负债表 389 balance sheet account 资产负债表账户 390 balance sheet analysis 资产负债表分析 391 balance sheet audit 392 balance sheet date 393 balance sheet ratio 394 balance sheet total 395 balloon payment 398 bank balance 399 bankbook 存折 400 bank charge 银行手续费 401 bank checking account 银行支票账户,银行活期存款账户 402 bank confirmation 404 bank custody 406 banker 银行证明信函 403 bank credit 银行信用,银行信贷 银行保险库 405 bank draft 银行汇票 ①银行家②银行 银行倒闭 银行透支 407 bank failure 409 bank overdraft 资产负债表审计 结账日期 资产负债表比率 资产负债表总额 漂浮式付款 银行存款余额397 bank(er,s) acceptance 银行承兑,银行承兑汇票408 bank loan 银行贷款 410 bank reconciliation statement 银行对账单,银行存款调节表 411 bank reference 412 bank run 413 bankruptcy 414 bankruptcy act 银行征信信函 破产 破产法 银行挤兑415 bankruptcy cost 破产成本 419 bank transfer 银行汇兑业务,银行转账业务 420 bargain ①合同,谈判②廉价货 定金 421 bargain money422 bargain purchase option 承租人优先购置权 423 bargain renewed option 承租人优先续租权 424 bargain sale 427 barter 429 base 基数 428 barter transaction 廉价销售 易货业务 以货易货430 base period 431 base price 基价 432 base rate 434 BASIC 436 basis基期 基础利率 基础语言 每股基础收益 基准 会计基准,会计方法 计税基准 基点 分批成本计算法433 base stock 基础存量 435 basic earnings per share 437 basis of accounting 438 basis of taxation 439 basis point 441 batch costing 443 B/D 过次页 444 B/E 汇票 445 BE analysis 447 bearer 449 bearer draft 450 bear interest 451 bear market 损益分界分析,保本分析 446 bear ①承担,负担②卖空者,空头 持票人 不记名债券 不记名汇票 附息,负担利息 熊市,下跌行情 分离前成本 税前收益 期初余额 期初存货 领头证券,龙头证券 受益人权益 受益权人 受益人,受款人,受赔人 ①效益,利益②福利金,津贴 效益成本分析 效益成本比率 福利基金 实物福利 职工福利制度 448 bearer bond440 basket purchase 整套采购,总价采购 442 batch processing 分批处理,分批数据处理454 before-separation cost 455 before-tax income 457 beginning balance 458 beginning inventory 459 bellwether security 462 beneficial interest 463 beneficial owner 464 beneficiary 465 benefit460 below par 低于票面价值466 benefit-cost analysis 467 benefit-cost ratio 468 benefit fund 469 benefit in kind 470 benefit system471 best-efforts agreement 证券尽力推销协议 472 beta coefficient 贝塔系数 473 beta risk 474 betterment 475 B/F 余额承前 476 Bias 偏差,偏向性 477 bid ①买价②投标 投标保证金 ①买方出价,买价②投标价格 478 bid bond 479 bid price 贝塔风险,第二种类型误差 改造投资,改造工程投资480 big bath巨额冲销481 Big Board 大证券交易所 483 bill ①汇票,票据②通知单,清单③账单, 484 billing 开发票,开账单 开票员 报关单 提货单,提单 销货清单,卖据 应付票据 485 billing clerk 486 bill of entry 488 bill of lading 490 bill of sales 491 bills payable 493 B/L 提货单 496 blank bill of lading 497 blank check 499 blanket mortgage 500 blanket order 501 blanket price 503 blind purchase 505 blue-sky laws 507 board minutes 498 blank endorsement 不记名提货单 不记名背书 总括抵押 总括订货单 总括价格 盲目采购 蓝天法,股票发行控制法 董事会会议记录 董事会 债券兑换 债券折价 保税货物 保税仓库 空白支票487 bill of exchange 汇票 489 bill of materials 用料单492 bills receivable 应收票据502 blind entry 失实分录,未加说明的分录 504 blue-chip 蓝筹码股票,热门股票 506 board chairman 董事长 508 board of directors 511 bond conversion 512 bond discount 513 bonded goods510 bond ①债券②保证书,保证金③忠诚保证514 bonded warehouse 516 bondholder515 bond financing 债券筹资 债券持有人 忠诚担保公司 517 bond indenture 债券信托契约,债券契约 518 bonding company 520 bond premium 521 bond rating 519 bond issue cost 债券发行成本 债券溢价 评定债券等级522 bonds outstanding 流通在外债券,未偿付债券 523 bonds payable 524 bond yield 525 bonus 526 bonus issue 528 book audit 应付公司债券 债券收益率 奖金,红利 发行红利股 账簿审计527 book ①账簿②账面的③记账529 book balance 531 bookkeeper 532 bookkeeping账面余额 簿记员,记账员 ①簿记,记账②簿记学 终结分录账簿530 book inventory 账面存货,账面盘存533 book of final entry 535 book profit534 book of orginal entry 原始分录账簿 账面利润,账面盈利 账面收益率 账簿 每股账面价值 536 book rate of return 537 books of accounts 538 book value 540 boot 补价 541 borrowing 借贷,借款 542 borrowing power 借款能力 543 bottom line 损益表底线,最终财务成果 544 B/R 应收票据 545 branch 分支机构,分店 546 branch accounting 分支机构会计,分店会计 547 branch current account 分支机构往来账户,分店往来账户 548 branch ledger 549 brand name 551 breach of trust 552 breakdown 分支机构分类账 牌号名称,商标名称 违约,违反合同 违反信托 分解,按细目分类 539 book value per share账面价值550 breach of contract553 break-even analysis 损益分界分析,损益平衡分析 554 break-even chart 损益分界图表,损益平衡图表 555 break-even point 损益分界点,损益平衡点 556 break-up value 558 bridging loan 560 broker 564 budget 拆卖价值 过渡性贷款 557 bribes and kickbacks 贿赂和回扣 经纪人 预算 预算控制561 brokerage 经纪人佣金 565 budgetary control 567 bugeting 预算编制 预算管理566 budget decision 预算决策 568 budget management 570 buffer stock 573 bull market 574 burden 575 burden rate569 budget variance 预算差异 保险库存,缓冲存货 牛市,涨市 间接费用 间接费用率576 business①商业,工商业②企业③经营,营业 企业会计 工商业指标577 business accounting 578 business barometer 580 business cycle579 business combination 企业合并 商业周期,商业循环 581 business environment 企业环境 582 business failure 经营失败 583 business income 584 business risk 585 business segment 586 business transaction 587 business trust 589 buyer,s credit 591 buyout 592 buy over 593 bylaws 594 by-product 596 cable transfer 597 calculation 599 calendar year 601 callable bond 企业收益,营业收益 经营风险,营业风险 企业分部 企业交易,营业业务 企业经营信托 买方信贷588 buy and hold decision 购入和持存决策 590 buying expense 进货费用 收购股权,收购控制股权 收买,贿赂 公司章程细则 副产品 电汇 计算 日历年度 可提前兑回债券598 calculator 计算器 600 call ①期前偿还,期前兑回②催交股款③买方期权 602 callable preferred stock 可提前兑回优先股 603 call loan 604 call option 605 call premium 607 call provision 活期拆放贷款 股票购买期权 提前兑回溢价 提前兑回条款606 call price 提前兑回价格 608 cancelable lease 可取消租约 609 cancelled check 注销支票 610 C & F 611 C & I 612 capacity 货价加运费 货价加保险费 ①生产能力②偿债能力 借款能力 订约能力,订约资格613 capacity cost 生产能力成本,经营能力成本 614 capacity to borrow 615 capacity to contract 616 capital资本金,资本617 capital account 资本账户 618 capital addition 资本增置 619 capital allowance 资本减免 资本负债比率 620 capital and liabilities ratio621 capital appreciation 622 capital asset资本升值资本性资产623 capital asset pricing model 资本性资产计价模型 624 capital authorized 625 capital budget 626 capital cost 627 capital deficit 629 capital gain 631 capital intensive 632 capital investment 634 capitalization 额定资本,法定资本 资本预算 资本成本 资本亏绌 资本支出 资本减损 资本密集 资本投资 资本利得,资本收益628 capital expenditure 630 capital impairment633 capital investment appraisal 资本投资评价 资本化 收益资本化 利息资本化 635 capitalization of earnings 636 capitalization of interest 637 capitalized value 638 capital lease 640 capital loss 资本租赁 资本损失资本化价值639 capital leverage 资本杠杆作用 641 capital maintenance concept 资本保持概念,资本维护概念 642 capital market 644 capital outlay 646 capital paid-in 647 capital rationing 649 capital reserve 650 capital return 651 capital stock 资本市场 资本支出 资本产值比率 资本分配 资本公积金 资本收益率,投资回收率 股本 股本溢价 认购股本 资本结构决策 实缴股本,投入股本 643 capital market line 资本市场贝塔风险线 645 capital-output ratio648 capital reorganization 资本改组652 capital stock outstanding 发行股本,流通在外股本 653 capital stock premium 654 capital stock subscriptions 655 capital structure 股本结构 656 capital structure decision 657 capital surplus 资本盈余 资本验证,验资658 capital turnover 资本周转率 659 capital verification 661 carried interest 662 carry back 663 carrying cost 665 carry over 附带权益 结转前期扣减,移前扣减 置存成本,储存成本664 carrying value ①置存价值②抵押品价值①结转下期扣减,移后扣减②结转库存,滚存量 667 cash ①现金②兑现 668 cashability 669 cash account 变现能力 现金账户670 cash asset 现金资产 671 cash audit 现金审计 672 cash basis accounting 现金收付制会计,收付实现制会计 673 cash bonus 675 cash budget 677 cash deficit 679 cash discount 680 cash dividend 现金红利 现金预算 现金亏绌 现金折扣 现金股利 674cash break-even analysis 现金损益分界分析678 cash disbursement journal 现金支出日记账681 cash equivalent 现金等价物 682 cash equivalent value 现金等值 683 cash flow ①现金流转②现金流量 684cash flow statement 现金流转表,现金流量表 685 cash-flow to capital-expenditure ratio 现金流量对资本支出比率 686 cash-flow to total-debt ratio 现金流量对负债总额比率 687 cash forecast 688 cashier 现金预测 出纳员 在途现金 现金日记账 货到付现 库存现金 现金状况,现金头寸 现金收入日记账 现金记录689 cashier,s check 银行本票 690 cash in transit 691 cash journal 692 cash on delivery 693 cash on hand 694 cash position 696 cash records 697 cash sale695 cash receipts journal 现金销售698 cash shortages and overages 现金缺溢 699 cash statement 现金报表 现金周转率 700 cash turnover ratio 702 casting 加总,合计 临时审计701 cash with order 现金订货,订货现金 703 casual audit 705 CCA 707 ceiling704 CBA 成本效益分析 现时成本会计 最高限额 最高限价 中央银行 706 CD 存款单 708 ceiling price 709 central bank710 centralization 711 certainty集中经营,集权 确定性决策 确定等值确定性712 certainty decision 713 certainty equivalent 确定等值系数714 certainty equivalent coefficient 715 certificate of capital verification 验资证明书 716 certificate of deposit 存款单 借据 717certificate of incorporation 公登记执照,公司注册证书 718 certificate of indebtedness 719 certificate of protest 720 certified accountant 721 certified check 拒付证明书 注册会计师保付支票724 certified financial statement 已审核财务报表,已审核会计报表 729 certifying officer 730 chain discount 731 chain liquidation 733 chairman,s report 734 change fund 736 charge ①费用②借记,借项③赊账④留置权 737 charge account 赊账,赊账账户 738 charge and discharge statement 信托财产(或遗产)收支报表 739 charge card 740 charge off 注销 741 charge sale 742 charter 748 chattel 赊销 执照,许可证 动产 动产抵押 付款卡 签付员 连锁折扣 连续清算 董事长报告732 chairman of the board of director 董事长 找零备用金735 changing prices accounting 物价变动会计747 chart of accounts 账户分类表,会计科目表 749 chattel mortgage750 check①支票②检查,核对 751 check and balance system 制约平衡制度,制衡制度 752 check cleaning 754 check register 756 chief accountant 757 chief auditor 758 chief cashier 支票交换 支票登记簿 支票验证 总会计,会计主任 总审计,审计主任 总出纳,出纳主任 753 checking account 支票账户,活期存款账户 755 check verification759chief financial officer 财务总裁,财务总经理760 CHIPS票据交换所银行内部支付系统 序时账簿761 chronological book 762 CIF 到岸价格 763 circularization发函询证 流动资本,流动资金 账户分类表 资产分类 负债分类 分类普通股 分类试算表764 circulating asset 流动资产 765 circulating capital 766 claim 索赔767 classification of accounts 768 classification of assets 769 classification of liabilities 771 classified common stock 772 classified trial balance 773 claw back 追回税款770 classification of stockholders, equity 股东产权分类774clean①不附带保留条件②不附其他单据③不附利息 775 clean bill of exchange 光票汇票 776 clean letter of credit 777 clearance ①结关,报关②票据交换,清算③清仓 778 clearance agent 报关结算代理商 779 clearance sale 780 clearing 781 clearing account ①暂记账户,过渡账户②票据交换往来账户 782 clearing house 783 clear-up cause 784 clerical error 785 clerk 786 client 票据交换所 清理条款 笔误,记账错误 清仓减价销售 ①票据交换②结算 光票信用证办事员,职员 客户,委托人 已结账账户787 closed account788closed-end mutual fund 固定股份互助基金投资公司 789 closely-held company 不公共招股公司 790 closely-held corporation 不公共招股公司 791 closing ①结账②收盘 结账调整,决算调整 792 closing adjustment 794 closing date 795 closing entry 796 closing price793 closing balance 期末余额 结账日期,截止日期 结账分录 收盘价格 结账试算表797 closing trial balance 800 CML 801 COBOL798 CM 贡献毛利,贡献毛益 资本市场贝塔风险线 普通商业用语802 code ①代号,代码②法规,守则 803 Code of Professional Ethics 《职业道德守则》 804 coding 编码805 coding clerk 807 co-financing编码员 账户编码 共同保险条款 共同融资806 coding of accounts 809 coinsurance clause 811 collateral bond810 collateral 抵押品,担保品 抵押品担保债券,动产担保债券 812 collateral loan 813 collectibles 815 collection period 816 collective policy 817 collusion 串通舞弊 818 columnar journal 819 combination 多栏式日记账 企业合并 抵押品担保贷款 收藏物 收账代理商 收款期 收账政策814 collection agency820 combined financial statement 合并财务报表,合并会计报表 821 combined journal and ledger 商业银行 商业信用 合并日记分类账,日记总账 823 commercial bank 825 commercial credit 828 commission 829 commitment 830 commitment fee 831 commodity 834 common cost 824 commercial bill 商业汇票 827 commercial paper①商业票据②流通票据 佣金,手续费 ①承诺付款②承诺贷款 承诺费 商品,货物 共同成本 共同尺度报表 等同普通股832 commodity exchange 商品交易所 835 common dollar 等值美元 836 common-size statement 837 common stock 普通股 838 common stock equivalent 840 community of interest 共同权益,共同权益集团 841 commuted value 843 company director 846 company reserve 848 comparability 折算价值 公司董事长 公司公积金 可比性839Common Stock Index 普通股股票价格指数844 company finance 公司财务85comparative statement 比较财务表,比较会计报表 851 compensating balance 补偿性存款额,存货抵销余额 852 compensating errors 853 compensation 抵销性错误 ①报酬②补偿,赔偿854 compensatory stock option 补偿性购股权855 competitive bidding竞争性投标856 compilation of financial statement 编辑财务报表,编辑会计报表 857 complete audit 全部审计 全部周期成本 完整经济业务 复杂资本结构858 complete cycle costs 860 complete transaction859 completed contract method 全部完工法 861 complex capital structure 复杂信息处理 863 compliance audit 符合规章审计 864 compliance test 符合规章抽查,符合性抽查 865composite break-even point 综合损益分界点 866 composite depreciation 867 composition 综合折旧 偿债协议,债务和解862 complex information processing868 compound amount of 1 dollar 1 元的复利终值,1 元的本利和 869 compound discount 870 compound entry 871 compound interest 复利折旧法 873 compound value 874 comprehensive audit 875 comprehensive budget 876 comprehensive income 877 comptroller 879 compulsory audit 880 compulsory liquidation 881 COMPUSTAT 882 computed price 推算价格 884computer-aided audit 电子计算机辅助审计 885 computer-aided financial management 电子计算机辅助财务管理 886 computer conferencing 电子计算机会议 887 computer fraud 电子计算机舞弊 888 computerized accounting 890 computer software 891 concealment 892 concept 概念 隐瞒,匿报 电算会计化 电子计算机软件 878 Comptroller General 复利值 综合审计 综合预算 综合收益 总审计长 强制审计 强制清算 电子计算机会计数据库 复贴现,复折现 复合分录 复利872 compound interest method of depreciation审计长,主计长893 conceptual framework 概念构架,概念体系 894 concern 企业,商号 895 concession ①特许,特许权②折让,优惠 896 condensed balance sheet 简明资产负债表897 condensed income statement 简明损益表 898 conditional acceptance 899 conditional bond 901 confirmation letter 903 confiscated goods 904 confiscation 附加条件承兑 附条件债券 询证信函,查证信函 保兑信用证 没收货物,充公货物900confidential information 机密信息,机密资料 902 confirmed letter of credit 没收,充公905 conflict of interest 公私利益冲突,借公营私 906conglomerate combination 跨行业企业合并 907 conglomerate company 跨行业公司,集团公司 908 conglomerate financial statement 集团公司财务报表,集团公司会计报表 909 conservatism 910 consignment 912 consistency ①保守性②稳健性 寄销,寄托 一致性911 consignment account 寄销账户 913 consolidated financial statement 合并财务报表,合并会计报表 914 consolidation 916 consortium 918 constant price 不变购买力会计 920 constituent company 子公司,成员公司 921 construction contract accounting 建筑合同会计 922 construction work in process 在建工程 923 constructive dividend 推定股利 924 constructive fraud 925 constructive receipt 926 consular invoice 928 consultant fee 930 consumed cost 933 contingency 推定欺诈 推定收入 领事签证发货票 咨询费 耗用成本 消费品物价指数 意外准备账户 应急财务计划 意外事项,或有事项 创立合并 国际财团,国际银团 国际财团投资项目 不变价格 915 consolidation goodwill 合并商誉 917 consortium project919 constant purchase power accounting927 consultant 咨询师,顾问931 Consumer Price Index 934 contingency account935 contingency financial plan 937 contingent loss 或有损失 938 continuing account936 contingent gain 或有收益,或有利得 连续账户,结转账户 连续拨款,连续经费939 continuing appropriation940 continuing investment 连续投资 941 continuing professional education专业进修教育,专业连续教育 942 continuing security 943 continuity postulate 944 continuous audit 945 continuous budget 947 contra account 948 contract 合同 合同工 合同价格 对销分录 实缴股本 949 contract labor 951 contract price 952 contra entry 连续担保 连续经营假设 连续审计 连续预算,滚动预算946 continuous inventory 连续盘存 抵销账户950 contractor ①定约人②承包商953 contributed capital 实缴股本的股票溢价954 contributed capital in excess of par value 955 contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款 956contribution approach to pricing 贡献毛利法定价 957 contribution margin 贡献毛利损益表 959 contribution margin ratio 961 control ①控制②管制 可控制成本 被统制账户 受控公司,子公司 控制公司 控制股权,多数股权 常规会计 贡献毛利率 960 contributory pension plan 分担退休金计划 962 control account 统制(统驭)账户 963 controllable cost 964 controlled accounts 965 controlled company 967 controlling company 969 controlling interest 970 convention 献毛益,贡献毛利 958 contribution margin income statement966 controller 会计长,主计长 968 controlling-company accounting 控制公司会计 惯例,常规 常规成本计算法971 conventional accounting 972 conventional costing973 conventional income statement 常规损益表 974 conversion ①兑换②换算,折算 975 conversion price 977 convertible bond 979 conveyance 980 cook 981 cooked books 兑换价格 可兑换债券 转让,转让证书 假账 共有公司 共有财产 976 conversion rate 兑换率,折算率 978 convertible preferred stock 可兑换优先股 窜改账目982 coownership company 983 coownership of property 984 copyright 版权985 copyright royalty 稿费,版税 986 corporate accounting 公司会计 987 corporate bond 公司债券 988 corporate charter 989 corporate finance 公司执照 公司财务990corporate joint venture 合资经营公司,合资公司 991 corporate raider 公司侵夺者 992 corporate readjustment 公司账务重新调整 993 corporate reorganization 公司重组,公司改组 994 Corporate Report 995 corporate risk 996 corporation 997 corpus 本金 ①客户,往来商号②代理银行 《公司报告》 公司风险 公司,股份公司998 correcting entry 更正分录 999 correspondent 1000 corruption 贿赂,行贿 1001 cost ①成本②耗费,花费 1002 cost absorption 成本摊配,成本转并 1003 cost accountant 成本会计师 1004 cost accounting 成本会计 1006 cost accounts 1007 cost allocation 1008 cost analysis 成本账户 成本分摊,成本分配 成本分析 货价加保险费价格1009 cost and freight 货价加运费价格 1010 cost and insurance 1011 cost audit 成本审计 1012 cost basis 成本基准 1013 cost-benefit analysis 1014 cost center 1016 cost control 1015 cost classification 成本效益分析 成本分类 成本中心 成本控制1017 cost distribution 成本分摊,成本分配 1018 cost flow 成本流转 1019 costing 1021 cost ledger 1022 cost object 1023 cost of capital 1025 cost of good sold 1027 cost of sales 1029 cost-plus pricing 1030 cost principle 1031 cost records 成本计算法 到岸价格 成本分类账 成本对象 资本成本 销货成本 销货成本 成本加成计价法 成本原则 成本记录 1020 cost, insurance and freight1024 cost of goods manufactured 制造成本,半成品成本 1026 cost of living adjustment 按生活费用调整 1028cost or market, whichever is lower 成本与市价孰低法1032 cost report成本报告1033 cost sheet 成本单,成本计算单 1034 cost variance analysis 成本差异分析 1035 cost-volume-profit analysis 成本―销量―利润分析 1036 counterfeit money 1037 countermand 1038 countersign 1039 coupon 息票 息票债券 破产法院 1040 coupon bond 1042 covenant 会签 伪造货币 止付,挂失1041 Court of Bankruptcy 保证条款1043 cover ①弥补,抵偿②保证金,抵押财产③补进 1044 coverage ①保额②偿债准备金,偿债能力 1045 coverage ratio 偿债能力比率 套息交易 1046 covered interest arbitrage 1051 credit account 1052 credit agency 1053 credit analysis 1054 credit balance 1055 credit card 1056 credit control1050 credit ①贷方②贷记③信用,信贷④抵免 赊账,赊账账户 信用调查机构,征信所 信用分析 贷方余额 信用卡 信用控制1057 credit guarantee 信用保证,信用担保 1058 credit line 贷款限额,信贷额度 1059 credit memorandum 1060 creditor 债权人 贷方通知单1061 creditors, equity 债权人产权 106creditors, ledger 债权人分类账,应付账款分类账 1063 credit policy 1064 credit rating 1066 credit sale 赊销 1067 credit terms 1068 criminal liability 1070 critical path method 1071 cross check 1072 crossed check 信用条件 刑事责任 关键路径会计 关键路径法 信用政策 评定信用等级1065 credit risk 信贷风险1069 critical path accounting 交互核对横线支票,划线支票1073cross rate (of exchange)交叉汇率,套汇汇率 1074 cross-reference (index) 对照索引 1075 cum dividend 1076 cum rights 附有股利 附权,附认购新股权 累积投票权1077 cumulative preferred stock 累积优先股 1078 cumulative voting 1079 currency 通货,货币1080 currency depreciation 货币贬值1081 currency exchange 1082 current货币兑换,货币互换①流动的②本期的 流动资产 现时成本 现时成本会计 现时成本收益1083 current account ①活期存款账户②往来账户 1084 current asset 1086 current cost 1085 current asset turnover 流动资产周转率 1087 current cost account 1088 current cost income1089 current expense ①本期费用②经常费用 1090 current liability 流动负债 1091 current rate method 1092 current ratio 1094 current return 1095 current value 现时汇率法 现时重置成本 流动比率 本期收益率 ①现时价值②现值 保管会计 保管责任 客户预付款 客户分类账 报关单 关税 海关 截止日期,截账日期1093 current replacement cost1096 custodial accounting 1097 custodial responsibility 1098 custom惯例,商业惯例1099 customer,s advance 1100 customer,s ledger 1101 customs declaration 1102 customs duty 1103 customs office 1104 cutoff 1105 cutoff date截止,截账1106cutoff rate (of return) 投资项目取舍收益率 1107 cutoff test 截止抽查,截账抽查 1108 cycle count 1109 daily cash report 1111 damages 损害赔偿 循环查点 现金收支日报1110 daily statement 日报表 1112 data 资料,数据 1113 data base 数据库 1114 data base management system 数据库管理系统 1115 data processing 数据处理 1116 data retrieval 1117 date 日期 1118 date backward 1119 date due 1120 date forward 填早日期 填迟日期 到期日 数据检索112date of balance sheet 资产负债表日期,结账日期 1122 date of payment 发放股利日期,发薪日期 1123 day book 日记簿 1124days purchases in accounts payable 应付账款占用天数 1125 days sales in accounts receivable 应收账款收款天数1126 days sales in inventory 1127 dBase 1128 DCF 数据库管理程序 折现现金流量 呆账 呆滞资本存货销售天数1129 dead account 1130 dead capital 1131 dead stock 1132 deal 交易,买卖 1133 dealer呆滞存货,冷背存货 证券经销商1134 debenture(bond) 信用债券,无担保债券 1135 debenture capital 债券资本 1136 debit ①借方②借记 1137 debit and credit convention 借贷常规 1138 debit 1140 debit entry 1142 debt 债务 1143 debt and equity securities 债务和产权证券 1144 debt capacity 1145 debt capital 借债能力 债权资本,借入资本 收账代理商 债务偿还能力比率 借方余额 借方分录 借方通知单 1139 debit card 记账卡,取款卡 1141 debit memorandum1146 debt-collection agency 1147 debt coverage ratio 1148 debt crisis 债务危机 1149 debt factor 1150 debt financing 1152 debtor 债务系数 举债筹资1151 debt limit 债务限额 债务人 1153 debtors ledger 债务人分类账,应收账款分类账 1154 debt ratio 债务比率 1155 debt restructuring 1156 debt service 1157 debt structure 债务重订,债务调整 债务清偿 债务结构 债务对产权比率1158 debt to equity ratio1159 debt to total assets ratio 债务对资产总额比率 1160 decentralization 分散权力,分权 1161 decentralized accounting 1162 decision 决策 决策图表 制定决策,作决策 1163 decision analysis 决策分析 1164 decision chart 1165 decision making 分权制会计1166 decision making under certainty 在确定情况下制定决策 1167 decision making under uncertainty 在不确定情况下制定决策 1168 decision model 决策模型 1169 decision rule 决策规则 1170 decision software package 决策软件组合程序1171 decision support system 决策支持信息系统 1172 decision table 1174 decision tree 1175 decision variable 决策表 决策树 决策变数 破产公告 1173 decision theory 决策论1176 declaration of bankruptcy1177 declaration of dividend 宣告股利 1178 declining-balance method (of depreciation) 余额递减折旧法 1179 decommissioning cost 1180 deconglomeration 1181 deductions 1182 deed 契据 债务清算契据 大幅度折价债券 信托契据 挪用,侵吞 违约,拖欠 违约通知书 违约风险,拖欠风险 废止,废除 扣减项目 拆撤成本 企业分解1183 deed of arrangement 1184 deed of trust 1186 defalcation 1187 default 1189 default risk 1190 defeasance 1188 default notice 1185 deep discount bonds1191 defective check 不符要求支票 1193 defensive asset 防御性资产 1194 defensive project 1195 deferral 延期,递延 递延资产 递延贷项 递延借项 递延股利 递延费用 递延收益 递延负债 防御性投资项目1196 deferred annuity 递延年金 1197 deferred asset 1199 deferred credit 1200 deferred debit 1202 deferred expense 1203 deferred income 1205 deferred liability 1198 deferred compensation plan 递延报酬计划1201 deferred dividend1204deferred income tax liability 递延所税负债 1206 deferred maintenance 递延维修 1207 deficiency ①亏绌②税款亏欠额 1208 deficiency statement 1209 deficit 1211 deflation 1212 deflator 1210 deficit budget 亏绌清算报表 ①亏损②赤字 赤字预算 通货紧缩 物价折算指数121degree of financial leverage 财务杠杆作用系数 121degree of operation leverage 营业杠杆作用系数 1215 degree of total leverage 全部杠杆作用系数 1216 de jure corporation 已注册公司,依法成立的公司1217 del credere 1218 delinquency 1220 delinquency ratio 1221 delist 1222 delivery保付货款 拖欠债务 拖欠罚金 拖欠比率1219 delinquency charge取消上市资格 交货,交割 运输费用 交货价格1223 delivery against cash 凭现金交货 1224 delivery expense 1225 delivery price 1226 Deloitte and Touche 迪利奥蒂―塔奇会计师事务所,德勤会计师事务所 1227 demand ①需求②请求兑现,即期 即期汇票 活期贷款 1228 demand deposit 活期存款 1229 demand draft 1230 demand loan1231 demerger 企业分解 1232 demurrage 装卸误期费,滞期费,逾期费 1233 denationalization 1234 denomination 1235 department 部门,分部 1236 departmental accounting 部门会计,分部会计 1237 departmental cost 部门损益表,分部损益表 1239 departmental overhead 部门间接费,分部间接费用 1240 depletion 折耗,耗减 1241 depletion expense 1242 deposit 折耗费 ①存款②定金,保证金 定期存单 在途存款 保管机构,存储机构 部门成本,分部成本 1238 departmental income statement 非国有化,民营化 票面金额1243 deposit account 存款账户 1244 deposit certificate 1245 deposit in transit 1246 depository1247depository receipts 证券托存收据,证券存单 1248 depreciable asset 应计折旧资产 1249 depreciable cost 应计折旧成本 1250 depreciation life 应计折旧年限 1251 depreciated cost 折余成本 1252 depreciation ①折旧②贬值 折旧会计 折旧调整 折旧备抵 折旧基价 折旧基金 折旧方法 折旧政策 1253 depreciation accounting 1254 depreciation adjustment 1255 depreciation allowance 1256 depreciation base 1258 depreciation fund 1259 depreciation method 1260 depreciation policy1257 depreciation expense 折旧费1261 depreciation ratio 1262 deregulation 1263 derivative evidence 1265 designated securities 1267 detail account 1268 detailed audit 1269 detail ledger 1271 devaluation贬值 1272 development cost 1273 differential analysis 1274 dilution 1275 dilutive securities 1276 direct access折旧比率 派生证据 指定证券解除管制1264 derivative instrument 派生票据,派生证券 1266 desk audit 案卷审计,凭证账簿审计 明细账户 详细审计 明细分类账 检查舞弊 开发成本,开发费用 差异分析法 稀释性证券 直接分配法,直接分摊法1270 detection of fraud产权稀释,产权削弱 直接存取1277 direct allocation method 1278 direct cost 直接成本 1279 direct costing直接成本计算法1280 direct debit 直接扣账,直接付账 1281 direct financing 直接筹资 1282 direct investment 1283 direction of testing 1284 direct labor 1286 direct material 1288 director 1285 direct labor budget 直接投资 抽查的方向 直接人工预算 直接人工 直接材料1287 direct material budget 直接材料预算 ①董事②主任 1289 directors, report 董事报告 1290 direct placement 直接招股,直接推销证券 1291 direct rate 直接汇率 1292 direct tax 直接税 1293 direct test 直接抽查 1294 direct write-off method直接注销法 1295 disbursement 支付 1296 disbursement voucher 付款凭单 1297 discharge 解除债务,清偿 1298 disclaimer 拒绝表示意见 1299 disclosure 披露 1300 discontinued operations 1301 discount 停止经营 ①折现②贴现,贴现息③折扣,折价1302 discounted cash flow method 折现现金流量法 1303 discounted payback period 折现回收期法 1304 discounted rate of return 1305 discounted value 折现值 1306 discounted factor 折现系数 折现收益率1307 discount house 1308 discount lost贴现公司 折扣失效 应付债券折价1309 discount market 贴现市场 1310 discount on bonds payable 1311 discount rate 贴现率,折现率1312 discretionary cost 任意性成本,自定成本 1313 discretionary trust 任意性信托,全权信托 1314 discriminant analysis 判别分析 1316 dishonor 拒付 负投资,减资 解雇费 公司解散 1317 disinvestment 1318 dismissal pay 1319 disposal 1321 distraint清理,变卖 财产扣押 处理价,削价 分布式电子计算机系统 已分配收益 摊销费用 可分散风险1320 dissolution of company 1322 distress price1323 distributed computer system 1324 distributed income 1325 distribution expense 1326 diversificable risk 1327 diversification 1328 dividend 股息,股利 股利决策多种经营,分散经营1329 dividend decision 1331 dividend rate1330 dividend payout ratio 股利支付率 股利率 拖欠股利 应付股利 每股股利 分部贡献毛利损益表 1332dividend reinvestment plan 股利再投资计划 1333 dividends in arrears 1334 dividends payable 1335 dividends per share 1336 division 分部1337 divisional contribution margin income statement 1338divisional performance evaluation 分部业绩评价 1339 document 单据,凭证 1340 documentary bill of exchange 跟单汇票 1341 dollar accountability 货币收支会计责任 1342 donated capital 捐赠资本 1343 double-declining-balance method of depreciation 1344 double-entry bookkeeping 1346 double option 1348 doubtful account 1351 down payment 双重期权 可疑账款 复式簿记 1345 double leverage 双重杠杆作用 1347 double taxation 双重课税,重复课税 1349 Dow Jones industrials averages 1352 downturn 市况逆转 1353 draft ①汇票②草案 1354 drawback 退税,退款双倍余额递减折旧法道琼斯工业股票平均价格指数分期付款定金,首期付款1355 drawings 1357 due care提款 应尽的责任心1356 dual presentation 双重反映 1359 DuPont analysis 杜邦分析法 1360 duty ①关税②税收 1361 duty free 1363 E & OE 1364 earmark 免税 动态分析 如有错漏,有权更正 指定用途,专款专用 劳动所得,劳动收入 营业盈余,已获盈余 盈利能力,收益能力 1362 dynamic analysis1365 earmarked loan 用贷款 1366 earned income 1368 earned surplus 1369 earnest 1371 earnings 1370 earning power 1367 earned income credit 劳动收入税收减免 定金,保证金 ①收益,盈余②劳动所得,劳动收入1372 earnings before interest and tax 支付利息和税款前收益 1373 earnings coverage ratio 1374 earnings dilution 1375 earnings-dividend ratio 1376 earnings per share 1378 earnings rate 1377 earnings quality 收益质量 收益比率 经济评价 经济效益 1379 economic appraisal 1380 economic benefits 1381 economic cost 收益偿债能力比率 收益稀释 收益股利比率 每股收益经济成本 经济收益 经济权益 经济债务 经济订货量 经济资源1382 economic entity 经济主体,经济实体 1383 economic income 1384 economic interest 1385 economic life 1386 economic obligation 1388 economic resource经济年限1387 economic order quantity 1389 economic value 经济价值 1390 ED (会计准则)公布草案 1391 effective interest method 1393 effectiveness 1395 effective tax rate 1396 efficiency 效率 1397 efficiency audit 效率审计 1398 efficiency variance 1399 efficient portfolio 1400 electronic cash register 效果实际利息法1392 effective interest rate 实际利率 1394 effective rate of return 实际收益率 实际税率效率差异 有效证券组合投资 电子现金出纳机1401 electronic data processing 1402 electronic exchange电子数据处理电子交易 电子资金转账系统1403 electronic financial calculator 电子财务计算器 1404 electronic funds transfer system 1405 electronic mail 1406 electronic money 电子邮件 电子货币 财务报表要素,会计报表要素1407 electronic point of sale 电子售货点 1408 elements of financial statement 1409 elimination 1410 embezzlement 1412 emoluments 抵销,冲销 贪污,盗用 报酬,酬金1411 emergency fund 应急基金 1413 employee benefit 职工福利金 1414 employee fraud 职工舞弊 1415 employee pension 1416 employee report 职工退休金 职工报告 退休职工收入保障法1417 Employee Retirement Income Security Act 1419 employer,s liability insurance 1420 employment report 1421 encumbrance 1422 endorsement 1423 endowment fund 1426 engagement letter 1428 enterprise 企业 1429 enterprise accounting 企业会计 1430 enterprise fund 企业基金 1431 entertainment expense 1432 entity 主体,个体 会计个体论 企业家 入账价值,买入价值 平均化,均衡化 设备 设备融资 设备租赁 设备更新 1433 entity theory 1434 entrepreneur 1435 entry 1436 entry value 1437 equalization 1439 equipment 交际费,招待费 背书 捐赠基金,留本基金 审计聘函 雇佣报告1418 employee stock ownership plan 职工入股计划 雇主责任保险,职工伤害保险保留支出数,约定付款数分录,入账1438 equation method 等式法 1440 equipment financing 1441 equipment leasing1442 equipment replacement 1444 equity 产权,业主产权 产权账户 产权资本1443 equipment-trust bond 设备信托债券 1445 equity account 1446 equity capital1447 equity capital to total debit ratio 产权资本对债务总额比率 1448 equity capital turnover 1449 equity dilution 产权削弱 产权资本周转率1450 equity financing 1451 equity method 1452 equity security产权筹资 产权法 产权证券 产权业务1453 equity transaction1454 equivalent cash 约当现金 1455 equivalent units 约当产量 1456 Ernst and Young 1457 error 误差,差错 厄恩斯特―杨会计师事务所,安永会计师事务所145errors and omission excepted 如有错漏,有权更正 1459 escalator clause 伸缩条款,自动调整条款 1460 escapable cost 1464 estimate 可避免成本 1461 estate ①财产,房地产②遗产 估计,估价 估计负债 估计变现价值 估计残值 1465 estimated liability1466 estimated realizable value 1467 estimated salvage value 1468 estimated tax 估计税额 1469 estimated useful life 1470 estimation sampling 1472 ethics估计使用年限 推算抽样法1471 estimator 估算员,估价员 道德,职业道德 资产估价 1476 evaluation of asset 1478 event ①事项②节点 1479 evidence 1480 ex 证据,凭证 ①审查,检查②职称考试 &除外&意见,&例外&意见 例外项目 例外原则 在外,除外1477 evaluation of internal control 内部控制评价1481 examination 1483 exceptional item1482 &except for& opinion 1484 exception principle 1486 excess burden1485 exception report 例外报告 超额负担,超额税负 1487 excess capacity 超额生产能力 1488 excess cash 超额现金 1489 excess earnings accumulation tax 超额累积收益税 1490 excess liquidity 超额流动性 1491 excess-profit tax 超额利润税,过分利得税 1492 excess salary 超额报酬 1493 exchange ①交易②兑换③汇兑④交易所 1494 exchange contract 远期外汇合同,期汇合同 1495 exchange gain and loss 1496 exchange rate 1497 exchequer bill 1499 ex-dividend 1500 ex-dock 国库券 除息,除股利 汇兑损益 汇率,外汇汇率1498 excise tax 货物税,消费税 目的港码头交货价格1501 execution of contract 合同生效 1502 executive 高级管理人员 1503 executive compensation 高级管理人员报酬 1504 executive director 1506 executory contract 1507 executory cost 1509 exempt goods 1511 exemption 1512 exercise 1513 exercise price 1515 exhibit 附表 执行董事,常务董事 高级管理人员股票购买计划 尚未履行的合同 1505 executive stock acquisition plan 尚待支付的成本 免税商品 ①免税,免税额②免除债务 行使认股权 预购股票价格1510 exempt income 免税收益,免税所得1514 ex-factory 卖方工厂交货价格 1516 ex-interest 除利息 1517 exit value 脱售价值 1518 expanded scope audit 扩大范围的审计 1519 expectation 预期 预期年度业务量 预期现金流量 1520 expected annual volume 1521 expected cash flow 1523 expected value 1524 expected yield 1525 expenditure 1522 expected return 预期收益 预期值 预期收益率 支出1526 expenditure reduction 支出削减 1527 expenditure variance 支出差异 1528 expense 费用 费用账户 费用分配,费用分摊 1529 expense account 1530 expense allocation 1532 expense center 1534 expense variance 1535 expired cost 1538 ex-rights 除权 外部会计 外部审计 外部凭证 外部筹资 外部业务 非常股东大会,特别股东大会1531 expense budget 费用预算 费用中心 费用差异 已耗成本 1533 expense payable 应付费用1536 exponential smoothing 指数修匀法 1539 extension 展期 1540 external account 1541 external audit1542 external auditor 外部审计师 1543 external document 1544 external financing 1545 externalities 1546 external transaction外部效应1547 extraordinary gain and loss 非常损益,特别损益 1548 extraordinary general meeting1549 extraordinary repair 1550 ex-warehouse 1552 factor 1553 factoring非常修理,特别修理卖方仓库交货价格1551 face value 票面价值,面值 应收账款代理商 应收账款代理经营,应收账款转售 工厂成本 工厂分类账1554 factory cost 1555 factory ledger 1557 failure 1559 fairness1556 factory overhead 工厂间接费用 经营失败 公正性,公允性 1558fair market price(value)公平市价,公司市场价值 1560 fair rate of return 公平收益率,公允收益率 1561 fair transfer price 公平划拨价格,公允划拨价格 1562 false entry 1563 false returns 虚假分录 谎报税单 有利差异,顺差 可行性分析 可行解1565 favorable financial leverage 有利财务杠杆作用 1566 favorable variance 1567 feasibility analysis 1568 feasible solution 1576 fee 劳务费,公费 反馈 1577 feedback1578 FEI 高级财务管理人员协会 1579 fellow members 正式会员 1580 fictitious asset 1581 fictitious liability 1583 fiduciary 1584 fiduciary accounting 1586 field auditor 1587 FIFO 1588 figure 1589 file 虚列资产 虚列负债 财产信托会计财产受托人1585 field audit 外勤审计,现场审计 外勤审计师 先进先出法 数值,金额 申报纳税身份 期末股利 期末存货 决算报表 财务会计 财务报表,会计报表 档案,文件1590 filling status 1592 final dividend 1593 final inventory 1594 final statement1591 final audit 期末审计1595 finance①筹措资金,融通资金②财务③金融 1596 financial accounting 1598 financial accounts 1604 financial asset 1605 financial audit1600 financial analysis 财务分析 金融性资产 财务审计1606 financial budget 财务预算 1607 financial capital 财务资本 1608 financial capital maintenance concept 财务资本维护概念1609 financial crisis财务危机 财务决策 财务主管人员,高级财务管理人员 财务预测 金融期货 重点财务数据 财务担保 金融机构 金融票据 财务杠杆作用 财务杠杆比率 财务管理 金融市场 财务目标 财务状况 财务比率 财务比率分析1610 financial decision 1611 financial executive 1614 financial forecast 1615 financial futures 1616 financial highlight 1617 financial guarantee 1619 financial institution 1620 financial instrument 1621 financial leverage 1622 financial leverage ratio 1623 financial management 1624 financial market 1625 financial objective 1627 financial position 1629 financial ratio1613 financial expense 财务费用1618 financial information system 财务信息系统1628 financial position statement 财务状况表 1630 financial ratio analysis 1631 financial report 财务报告 1634 financial risk 财务风险 财务报表,会计报表 财务报表审计,会计报表审计 财务报表结构,会计报表结构 1635 financial statement1636 financial statement analysis 财务报表分析,会计报表分析 1637 financial statement audit 1639 financial statement structure 1640 financial structure 1642 financial year 1644 financing cost 财务结构 财务年度 筹资成本 筹资决策 1638 financial statement footnotes 财务报表附注,会计报表附注1643 financing 筹措资金,融通资金 1645 financing decision 1648 fine 罚金,罚款 1649 finished goods inventory 1650 finished goods turnover 1652 first-in, first-out method 1655 fixed asset 1657 fixed assets audit 固定资产 固定资产会计 固定资产审计 固定资产对产权资本比率 产成品存货 产成品周转率 先进先出法1646 financing lease 筹资性租赁,融资性租赁1651 firm ①厂商,商号②确定的,固定的 1654 fiscal year ①会计年度②财政年度 1656 fixed assets accounting1658 fixed-assets to equity-capital ratio 1659 fixed-assets turnover 固定资产周转率 1660 fixed budget 1661 fixed capital 固定预算 固定资本,固定资金1662 fixed charge①固定费用②固定留置权 固定成本 固定利息证券1663 fixed-charge coverage ratio 偿付固定费用能力比率 1664 fixed cost(expense) 1665 fixed deposit 1667 fixed liability 1668 fixed overhead 1666 fixed interest securities 固定负债 固定间接费用 定期存款1669 fixed overhead spending variance 固定间接费用开支差异 1670 fixed overhead variance 固定间接费用差异 1671 fixed overhead volume variance 1672 fixture 1674 flat rate 固定装修 统一费率,统一税率 固定间接费用业务量差异1675 flexible budget 弹性预算 1676 float ①浮存②发行③浮动 1677 floatation cost 1678 floating asset 发行成本 流动资产1679 floating capital 流动资金 1680 floating charge 流动留置权 1681 floating liability 流动负债 1682 flow assumption 流转假设 1683 flow chart 流转图表,流程图表 1684 flow of cash 1685 flow of costs 1686 flow of funds 1687 flow statement 1688 folio 1690 footing 1692 for cash 1689 folio reference 1691 footnotes 附注 付现,付现交易 迫售价值 不可抗力 预测报表 外国汇票 1693 forced sale 强制销售,迫售 1694 forced sale value 1695 force majeure 1696 forecast 预测 现金流转,现金流量 成本流转 资金流转,资金流量 流转表,流量表 参见账页页号,页码 加总,合计1697 forecasted statement1698 foreclosure 取消抵押品赎回权,没收抵押品 1699 foreign bill of exchange 1700 foreign bond 1703 foreign currency 外国债券 外币 外币账户 外币存款 外币期货 外币证券 外币经济业务,外币业务1704 foreign currency account 1705 foreign currency deposit 1706 foreign currency futures 1708 foreign currency securities 1710 foreign currency transaction1707 foreign currency option 外币购买权,外币期权 1709 foreign currency statement 外币报表1711 foreign currency translation 外币折算 1712 foreign currency translation risk 外币折算风险 1713 foreign direct investment 1714 foreign exchange 1715 foreign exchange broker 1716 foreign exchange dealer 1718 foreign exchange market 国外直接投资 外汇经纪人 外汇经销商 外汇市场 ①外汇②外币兑换,外币汇兑1717 foreign exchange gain or loss 外汇兑换损益 1719 foreign exchange rate 外汇汇率 1720 foreign exchange risk 外汇风险 1721 foreign exchange risk management 1722 foreign exchange settlement 1723 foreign exchange transaction 1724 foreign income 国外收益 1725 foreign tax credit 1726 forfeiture 罚款,没收 1727 forgery 假冒,伪造 开办费 1728 formation expense 1730 forms control 国外税收抵免 汇 外汇经济业务,外汇业务 外汇风险管理1729 form of balance sheet 资产负债表格式 表格控制,表格管理 预期会计 远期汇兑合同,期汇合同 远期汇率 1732 forward accounting 1734 forward exchange rate1733 forward exchange contract1735 forward financial statement 预期财务报表,预期会计报表 1736 founder,s shares 创办人股份 1737 fractional currency 1739 franchise 1740 fraud 1741 fraud audit 辅币 1738 fractional share 零星股份 特许经销权,专营权 舞弊,诈骗 舞弊审计,诈骗审计 欺诈性虚报 欺诈性税单1742 fraudulent misrepresentation 1743 fraudulent returns 1745 freehold 永久业权 免费1744 free exchange rate 自由汇率,自由浮动汇率 1746 free of charge 1748 free on board 1749 free surplus 1751 freeze 1752 freight 冻结 运载货物,运费 运出运费 附加福利,福利金 前期贷款1747 free of income tax免征所得税离岸价格,船上交货价格 自由盈余1750 free trade 自由贸易1753 freight-in(ward) 运入运费 1754 freight-out(ward) 1756 fringe benefit 1757 front-end finance 1755 frequency distribution 频数分布,频率分布1758 front-end load 1759 frozen account 1760 frozen credit 1761 full audit 1762 full cost前期负担 冻结账户 冻结信贷,冻结贷款全部审计,详细审计 完全成本,全部成本1763 full costing 全部成本计算法 1764 full cost-plus pricing 全部成本加成计价法 1765 full cost pricing 全部成本计价法 1766 full disclosure 充分披露 十足信用债券 完全稀释的每股收益 1767 full faith and credit bond1768 fully depreciated asset 已提足折旧资产 1769 fully diluted earnings per share 1770 fully vested 全额法定权益 按职能分类,按用途分类 1771 functional accounting 职能会计 1772 functional classification 1773 functional currency 1774 fund 基金,专用基金 1775 fund account 基金账户 1776 fund accounting 基金会计 1777 fundamental analysis 基础分析,基础财务状况分析 1778 fund asset 基金资产 1779 fund balance 1780 funds 基金余额,基金结存额 资金,流动资金 职能货币1781 funds flow statement 资金流量表 1782 funds statement 资金表 1783 furniture and fixtures 家具和装修 1784 futures 期货,期货交易 1785 futures contract 期货合同 1786 futures exchange ①远期汇兑②期货交易所 1787 futures price 1788 future value 期货价格 未来值 未来值利息系数,终值利息系数 未来值利息系数表,终值利息系数表1789 future value interest factor 1791 gain 利得,收益1790 future value interest factor table 1792 gain and loss account 损益账户 1793 garnishee 第三债务人 1794 garnishment 1795 gearing 1796 gearing ratio 扣押,扣发 财务传动比率 财务传动作用1797 general accountant 一般管理费用总会计师,总会计1800 general and administrative expense 1801 general auditor 总审计师,总审计 1802 general cash 普通现金 1803 general cashier 出纳主任,总出纳 1804 general creditor 普通债权人1805 general crossed check 普通划线支票 1806 general fund 1808 general ledger 普通基金 总分类账 公认审计准则 1807 general journal 普通日记账 1809 generally accepted accounting principles公认会计原则 1810 generally accepted auditing standards 1811 general meeting of stockholders 1812 general mortgage 1813 general mortgage bond 1815 general price index 普通抵押 普通抵押债券 一般物价指数 一般物价水平会计 通用财务报表,通用会计报表 股东大会1814 general partner 普通合伙人 1816 general price level accounting 1818 general standard( of audit) 1819 gift 赠与,赠与物 1824 globalization 1825 goal congruence 1826 goal programming 1827 goal seeking 1828 going concern 全球化 目标一致性 目标规划 目标寻求,目标搜索 连续经营的企业 连续经营假设 连续经营价值1817 general purpose financial statement审计一般准则1829 going-concern postulate 1830 going-concern value 1831 going private 1832 going public私售股份,股份私人持有 公开招股,股票公开上市 商品和劳务1839 goods and services1840 goods in process 在产品 1841 goods-in-process inventory 在产品存货 1842 goodwill 商誉 政府审计 政府公债 国营公司 政府补助金,政府补贴 1845 government audit 1847 government bond 1849 government subsidy 1850 grace period 1851 grant 1852 graphical method 1856 greenmail payments 1857 gross 总额 账面总值 ①毛收益②营业收入总额 毛利,毛利率 国民生产总值 总价法 毛利法 毛利率 1858 gross book value 1859 gross income 1860 gross margin1848 government corporation 宽限期赠款,补助金 图表法,图解法 股份回收付款1853 graphic display 图表显示1861 gross national product 1862 gross price method 1863 gross profit 1865 gross profit ratio 毛利 1864 gross-profit method1866 gross sales 1867 gross wage 1869 gross yield销售收入总额 工资总额 毛收益率 分类折旧1868 gross working capital 流动资产总额 1870 group accounts 合并财务报表,合并会计报表 1871 group depreciation 1873 growth rate 1874 growth stock 1875 guaranteed bill 1876 guaranteed bond 1872 group financial statement 分组合并会计报表 增长率,成长率 新兴公司股票 担保票据 担保债券 担保信用证1877 guaranteed letter of credit 1878 guarantor 保证人,担保人 1879 guaranty funds 保证金 1880 half finished goods 1881 half-stock 半额股票 1882 half-year closing 1883 half-year convention 1884 Hang Seng Index 1886 hard currency 1888 hardware 硬件 1889 harmonization of accounting 1891 head office 总部,总店半成品 半年结算 半年常规 恒生指数1885 hard copy 硬拷贝,印刷记录 硬通货 1887 hard loan 硬通货贷款 会计的协调1892 head office control account 总店控制账户 1893 head office current account 总店往来账户 1894 hedge 套期交易,对冲交易 买期保值,套买保值 套卖保值,卖期保值 隐蔽资产,账外资产 隐蔽准备金 高级语言 1895 hedge buying 1896 hedge selling 1897 hidden assets 1899 hidden reserve1898 hidden liability 隐蔽负债,账外负债 1901 high-level language 1903 highlight1902 high-leveraging 高度财务杠杆作用 重点财务数据 高低点法 租购,分期付款购货 历史成本 历史成本会计 1904 high-low method 1906 hire purchase 1908 historical cost1909 historical cost accounting1910 historical cost depreciation 历史成本折旧 1911 historical cost principle 历史成本计价原则 1912 historical summary 1913 holdback 暂时扣发 1914 holder①持票人②股票持有人,债券持有人 1915 holder in due course 正当持票人 历史数据汇总表1916 holders of record 1917 holding assets 1919 holding cost 1921 holding period 1922 home country 1923 home currency 1925 home office 1926 honor 1927 honorarium在册股东 持有资产,置存资产 储存成本,置存成本 资产置存损益 置存期 原籍国,宗主国 本国货币 本国货币经济业务,本国货币业务 总部,总店 酬金 横向分析1918 holding company控股公司 1920 holding gain or loss1924 home currency transaction 承付,承兑1928 horizontal analysis1929 horizontal audit 横向审计 1930 horizontal combination横向合并 1932 hot money 游资 1933 hourly wage rate 1934 hour rate variance 1935 human assets 1937 hurdle rate 1939 hypothecation 1940 idle capacity 1942 idle money 1943 idle time 1945 illegal acts 1947 illiquid assets 1944 idle time cost 小时工资率 小时工资率差异 人力资产 最低收益率,最低期望收益率 抵押 闲置生产能力 闲置生产能力成本 闲置资金 停工时间 停工时间成本 违法行为,不法行为 非流动性资产1936 human resource accounting 人力资源会计 1938 hypothecated account 抵押账户1941 idle-capacity cost1946 illegal dividend 非法股利 1948 illiquidity 非流动性 1949 impairment of capital 资本减损 1950 impairment of value 1952 imperfect market 1953 impersonal account 1954 implicit cost 1955 import credit 1957 import duty 1958 impound 扣押 定额备用金 1959 imprest fund 价值减损 不完善竞争的市场 非人名账户 内含成本,隐含成本 进口信贷 进口报关 进口关税,进口税 1951 imperfect information 不完整信息1956 import declaration1960 imprest system 定额备用金制度 1961 improvement and extensions 改造和扩充投资 1962 imputed cost 应计成本,推算成本1963 imputed interest 应计利息,推算利息 1964 inactive money 呆滞资金 1965 inactive securities 1966 inadequacy 1968 in arrears 拖欠 1969 inavoidable cost 1970 in bond 保税 奖励工资制度 不可避免成本 呆滞证券 不适用1967 inadmitted asset 不承保资产1971 incentive stock option 奖励性股票购买权 1972 incentive wage system 1974 income 1973 in-charge accountant 主管会计师 ①收益②收入,所得 支付利息和税款前收益 1975 income account 收益账户,损益账户 1976 income before interest and tax 1977 income bond 收益债券 收益扣减项目 连续经营部门营业收益 停业部门营业收益 1978 income concept 收益概念 1979 income deduction 1980 income distribution account 收益分配账户 1981 income from continuing operations 1982 income from discontinued operations 1983 income per share 1984 income quality 1985 income realization 1986 income smoothing 1987 income statement 每股收益 收益质量 收益实现 收益修匀 收益表,损益表 损益表账户1988 income statement account 1990 income summary 1991 income tax1989 income statement audit 损益表审计 损益汇总账户 所得税 应付所得税1992 income tax credit 所得税税额抵免 1993 income tax payable 1994 incorporated 1995 incorporation 1997 incurred cost 1998 indebtedness 1999 in default 违约 2000 indenture 合约,契约 2001 independence 独立性,超然独立性 2004 independent variable 自变量 2005 index ①指数②索引 2006 index access 2007 indexation 2008 indexed bond 2009 indexed pension 2010 index number 指数 索引存取 按物价指数调整,物价指数化 物价指数化债券 物价指数化退休金 已注册,已注册公司 登记,注册 增量分析法 已发生成本 欠债1996 incremental analysis2011 index number trend series 2013 Index of Retail Price 2014 indirect arbitrage 2015 indirect cost 2017 indirect labor 2019 indirect material 2020 indirect rate 2021 indirect tax 2016 indirect investment指数趋势数列2012 index of cost of living 生活费用指数 零售价格指数 间接套汇,间接套利 间接成本 间接投资 间接人工 间接材料 间接汇率 间接税 个别折旧 个人收益,个人所得 独资企业2018 indirect liability ①间接负债②间接责任2022 individual depreciation 2023 individual income2024 individual investment 个人投资 2025 individual proprietorship 2027 indorsement 2028 indorser 背书 工业事故准备金 2026 individual retirement account 个人退休金账户 背书人2029 industrial accident reserve2030 industrial accounting 工业会计 2031 industrial development bond 工业发展债券 2032 industrial property 2034 industry ratios 2035 inflation 通货膨胀 通货膨胀会计 工业产权 行业比率2036 inflation accounting2037 inflation risk premium 通货膨胀风险溢酬 2038 informal record 非正式记录 2039 information 2041 information cost 2043 information retrieval 2044 information system 2046 initial audit 2047 initial capital 2049 in kind 信息,情报 信息效益 信息成本 信息检索 信息系统 2040 information benefit2042 information processing 信息处理初次审计 创办资本2048 initial public offering 初次公开发行,股票初次发行 以物代款 2050 input ①输入②投入 2051 input cost 投入成本 2052 input-output analysis 投入产出分析 2053 input value 2054 inquiry 2056 insider 查询 内部董事 知内情者交易,内幕交易 内幕信息 熟悉内情者,知内情者 2055 inside director 2057 insider dealing 投入价值2058 insider information2059 insolvency 无偿债能力,无力偿付 2060 inspection 检查,稽核 2061 inspection certificate 检验证明 2062 inspector 稽核员,核查员 2063 Inspector General 2064 installment 2066 installment bond 2065 installment account 总检查长 分期付款赊销账户 分期偿还债券 分期付款法(确认营业收入) 分期付款2067 installment method( of revenue recognition) 2068 installment sale 分期付款销售2069 Institute of Certified Financial Planners 注册财务计划师协会 2070 institute of certified public accountants 注册公共会计师协会 2071 Institute of Chartered Accountants in England and Wales 苏格兰和威尔士特许会计师协会 2072 Institute of Chartered Financial Analysts 注册财务计划师协会 2073 Institute of Internal Auditors 内部审计师协会 20Institute of Management Accountin 管理会计协会 2075 institutional accounting 社会机构会计 2076 institutional investors 社会机构投资人 2077 instrument ①文件,凭证②票据,证券 2078 insurance 保险 2079 insurance coverage 2080 insurance expense 保险金额,保额 保险费2081 intangible asset 无形资产 2082 intangible value 无形价值 2083 integrated data processing 2084 integrated software 2085 intellectual property 2086 intercompany account 2087 intercompany comparison 2088 intercompany elimination 2090 interest 综合数据处理,集中数据处理 综合软件 知识产权 公司间往来账户 公