偿债英文

短期借款Short Term Loan ，应付账款accounts payable，预计负债Estimated Liabilities，预付账款Prepayments

短期借款是指企业根据生产经营的需要，从银行或其他金融机构借入的偿还期在一年以内的各种借款，包括生产周转借款、临时借款等。

应付账款是企业(金融)应支付但尚未支付的手续费和佣金。

预计负债是指根据或有事项等相关准则确认的各项预计负债，包括对外提供担保、未决诉讼、产品质量保证、重组义务以及固定资产和矿区权益弃置义务等产生的预计负债。

预付账款是指企业按照购货合同的规定，预先以货币资金或货币等价物支付供应单位的款项。

扩展资料：

预计负债的账务处理

一、本科目核算企业确认的对外提供担保、未决诉讼、产品质量保证、重组义务、亏损性合同等预计负债。

二、本科目可按形成预计负债的交易或事项进行明细核算。

三、预计负债的主要账务处理。

（一）企业由对外提供担保、未决诉讼、重组义务产生的预计负债，应按确定的金额，借记“营业外支出”等科目，贷记本科目。由产品质量保证产生的预计负债，应按确定的金额，借记“销售费用”科目，贷记本科目。

由资产弃置义务产生的预计负债，应按确定的金额，借记“固定资产”或“油气资产”科目，贷记本科目。在固定资产或油气资产的使用寿命内，按计算确定各期应负担的利息费用，借记“财务费用”科目，贷记本科目。

（二）实际清偿或冲减的预计负债，借记本科目，贷记“银行存款”等科目。

（三）根据确凿证据需要对已确认的预计负债进行调整的，调整增加的预计负债，借记有关科目，贷记本科目；调整减少的预计负债做相反的会计分录。

四、本科目期末贷方余额，反映企业已确认尚未支付的预计负债。

参考资料：

百度百科-短期借款

百度百科-应付账款

百度百科-预计负债

百度百科-预付账款

专业术语-财务英语词汇S32 subsidy 津贴；补贴 subsidy code 补贴守则 subsistence allowance 生活津贴；膳食津贴；膳宿津贴 substandard loan 次级贷款 substantial appreciation of prices 价格大幅上扬；价格飙升 substantial benefit 实质利益 substantial savings 巨额储蓄 substantial shareholder 大股东 substantial transaction 重大交易 sub-subsidiary company 再附属公司 sub-total 小计 sub-transferee 次承让人 sub-transferor 次出让人 sub-underwrite 分包销 sub-underwriter 分包销商 sub-underwriting commission 分包销佣金 sub-underwriting contract 分包销合约 subvention 资助金 subvention system 补助制度；资助制度 Subventions and Lotteries Fund Advisory Committee 津贴及奖券基金咨询委员会 successful tenderer 中标者 succession 继承 successor 继承人财务英语词汇 face value 面值；票面价值 facility letter 提供贷款通知书；贷款确认书 Fact Book 19XX 《19XX股市资料》 Fact Sheet 《股市资料》 factor analysis 因素分析 factor cost 要素成本；生产要素成本 factor market 生产要素市场 factor of production 生产要素 factor price 要素价格；生产要素价格 factor system 因素计算法 factoring company 代理融通公司；代理收帐公司 facultative reinsurance business 临时再保险业务 Faculty of Actuaries of Scotland 苏格兰精算师学院 fair dealing 公平交易 fair market value 公平市值 fair return 合理利润；合理收益 fall back 回落 false accounting 伪造帐目 false claim of business expenses 虚报营业开支 false entry 虚假记项 false market 假市 family income 家庭收入 family living expenses 家庭生活开支 family-owned company 家族公司 Far East Exchange 远东交易所 Far Eastern Economic Review 《远东经济评论》 Far Eastern Relief Fund 远东赈济基金 fast market 快市；速动市场 fast trading 交投畅旺 favourable balance 顺差 favourable balance of trade 贸易顺差 Federal funds [United States] 联邦基金〔美国〕 Federal funds rate 联邦基金利率 Federal National Mortgage Association [United States] 联邦国民抵押协会〔美国〕 Federal Open Market Committee [FOMC] [United States] 联邦公开市场委员会〔美国〕 Federal Reserve Board [FRB] [United States] 联邦储备局〔联储局〕〔美国〕 Federal Reserve System [Fed] [United States] 联邦储备系统〔美国〕 Federal Reserve Wire Network [Fedwire] [United States] 联邦储备系统通讯网络〔美国〕 Federation Internationale des Bourses de Valeurs [FIBV] 国际证券交易所联会 Federation of Share Registrars 证券登记公司总会 fee collection procedure 收费程序 fee payable 应缴费用 fees and charges 费用及收费 fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益 fellow subsidiary 同集团附属公司 Fidelity Fund 互保基金 fiduciary 受信人；受托人 fiduciary capacity 受信人身分 fiduciary duty 受信责任 fiduciary issue 信用发行 fiduciary loan 信用放款；信用贷款 field audit 实地审查〔税务〕 Field Audit Group [Inland Revenue Department] 实地审核组〔税务局〕 field audit staff 实地审计人员；实地核数人员 final account 决算帐户；最后结算 final and conclusive assessment 最终及决定性的评税 final assessment 最后评税 final consumption expenditure 最终消费开支 final dividend 末期股息；末期摊还债款 final estimate 最终估计 final estimate of gross domestic product 本地生产总值的最后估计 final goods 最终产品 Final Notice for Rates 差饷最后通知书 final salaries tax assessment 薪俸税最后评税 final settlement 最终结算 final settlement price 最终结算价格 final statement 决算表 final tax 最后税款 finance 财务；融资 Finance and Management Services Division [Stock Exchange of Hong Kong Limited] 财务及行政管理科〔香港联合交易所有限公司〕 Finance Bureau [FB] [Government Secretariat] 库务局〔政府总部〕 Finance Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 财务委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕 Finance Committee agenda item [FCai] [Legislative Council] 财务委员会议程文件〔立法会〕 Finance Committee of the Legislative Council 立法会财务委员会 finance company 财务公司 Finance Department [Stock Exchange of Hong Kong Limited] 财务部〔香港联合交易所有限公司〕 Finance Division [Hong Kong Monetary Authority] 财务处〔香港金融管理局〕 finance lease 融资租赁 finance sectorial index 金融分类指数 finance sub-index 金融分类指数 Financial Accounting Section [Hong Kong Monetary Authority] 财务会计组〔香港金融管理局〕 financial adjustment 财政调整 financial administration 财政管理；财务管理 financial adviser 财务顾问 Financial and Accounting Regulations 《财务及会计规例》 Financial and Institutional Coordinating Committee [FINSCOM] 财务监督委员会 financial appraisal 财政评估 financial arrangement 财政安排；财务安排 financial assets 金融资产 financial assistance 经济援助；财政资助 financial auditing 财务审计 financial capacity 经济能力 financial centre 金融中心 Financial Circular 《财务通告》 financial commitment 财政承担；财政承担额 financial community 财经界 financial conglomerate 金融集团 financial constraint 财政约束 financial consultancy service 财务顾问服务 financial contract 财务合约 financial control 财务管理；财务控制；财政规控 financial derivative 金融衍生工具 financial derivative product 金融衍生产品 financial discipline 财政纪律；财务约束 financial disclosure 财务资料披露 financial disclosure rules 财务资料披露规则 financial exposure 财务风险 financial futures 金融期货 financial guideline 财政准则 financial implication 财政影响；财政负担；财政承担 financial information system 财务资料系统 financial infrastructure 金融基础建设；金融基础设施 Financial Infrastructure Section [Financial Services Bureau] 财经基建组〔财经事务局〕 financial institution 财务机构；金融机构 financial instrument 金融工具；金融票据 financial integrity 财政方面的稳健性 financial intermediary 金融中介机构 financial intermediation service 金融中介服务 financial journalist 财经新闻工作者 financial liberalization 金融市场自由化 financial loss 财政损失 financial management 财务管理 financial management and budgeting system 财务管理及预算系统 financial market 金融市场 financial model 财政模式 Financial Monitoring Unit [FMU] [Economic Services Bureau] 财务监察组〔经济局〕 financial objective 财政目标 financial obligation 财政承担；债务 financial performance 财政状况；财政业绩 financial planning 财政计划；财务规划 financial planning guideline 财政计划准则 financial position 财政状况；财务状况；经济状况 financial pressure 财务压力 financial provision 财政拨款 financial prudence 审慎理财 financial requirement 财政需求；资金需要 financial resources 财政资源 Financial Resources Rules: Notes for the Use of Securities Dealers 《财政资源规则：供证券交易商参考的注释》 financial return 财政收益 Financial Secretary 财政司司长 Financial Secretary Incorporated [FSI] 财政司法团 Financial Secretary Incorporated Suspense Account 财政司法团暂记帐 Financial Secretary's Office 财政司司长办公室 financial service 金融服务；财经服务 Financial Services Bureau [FSB] [Government Secretariat] 财经事务局〔政府总部〕 financial services complex 金融服务综合大楼 Financial Services Liaison Committee 金融事务联络委员会 financial services sector 金融服务业 financial sheet 财务报表 financial situation 财务状况 financial statement 财政报告；财务报表 financial support agreement 财务支持协议 Financial Times Index 《金融时报》指数 Financial Times, The 《金融时报》 financial transaction 财务交易 financial vehicle 筹资工具 financial year 财政年度 financing 融资；提供资金；资金融通 financing cost 集资费用 financing package 融资方案 financing study 融资研究 fine 罚款 fineness 纯度；成色 fine-tuning 精确调整；仔细修订 fire insurance 火险 fire risk 火险 firm 商号；事务所 firm market 市况坚挺 firm name 商号名称 firm of certified public accountants and public auditors 执业会计师及注册核数师事务所 firm quotation 实价 firm up 回升；转强 first and paramount lien 首要留置权 first buy order 首次买盘 first calculation 第一计算法 First Commercial Bank 第一商业银行 first demand for rates 首次征收差饷通知书 First Fund 第一基金 first in, first out method [FIFO method] 先进先出计算法 first legal mortgage 首次法律按揭 First Metro International Investment Company Limited 首都国际财务投资有限公司 first mortgage 第一按揭；第一抵押权 first mortgage debenture stock 第一抵押债权股证 First National Bank of Chicago 芝加哥第一国民银行 First Pacific Bank Limited 第一太平银行有限公司 first participant 第一参与者 First Quarter Economic Report 19XX 《一九XX年第一季经济报告》 first sell order 首次卖盘 First Union HKCB Asia Limited 首华亚洲有限公司 fiscal drag 财政拖累；财政障碍；税项负荷加重 fiscal policy 财政政策 fiscal reason 财政理由 fiscal requirement 财政需求 fiscal reserve 财政储备 fiscal restraint measure 财政紧缩措施 fiscal system 财政制度 fiscal year 会计年度；财政年度 fisheries loan 渔业贷款 Fit and Proper Criteria, The 《适当人选的准则》 Five Rams Finance Company Limited 羊城财务有限公司 five-year forecast of revenue and expenditure 五年收支预测 five-year forecast return 五年预测报表 fixed amount of interest 固定利息数额 fixed assets 固定资产 fixed capital formation 固定资本形成 fixed capital investment 固定资本投资 fixed charge 固定费用；固定押记 fixed concessionary rate 固定优惠率 fixed cost 固定成本 fixed cumulative dividend 固定累积股息 fixed deposit account 定期存款帐户 fixed exchange rate 固定汇率 fixed interest investment 定息投资 fixed interest loan stock 固定利息贷款债券；定息贷款债券 fixed interest rate securities 固定利率证券；定息证券 fixed interest securities 固定利息证券；定息证券 fixed parity 固定平价 fixed rate bond 定息债券 fixed rate certificate of deposit 定息存款证 fixed rate liabilities 固定利率负债 fixed rate mortgage 定息按揭 fixed term deposit 定期存款 fixed value 固定价值 fixed-price lump-sum contract 固定总价合约 fixed-price offer 固定价格要约 flat market 市况呆滞；平市 flat rate 划一收费率 flat rate allowance 划一免税额；定额津贴 flat rate charge 划一收费 flexibility arrangement 弹性措施 flexible exchange regime 弹性汇率制度 floatation of shares 股票上市；股票挂牌买卖 floating charge 浮动押记 floating currency 汇率浮动的货币；浮动货币 floating loss 浮动损失；浮动亏损 floating profit 浮动利润 floating rate 浮动利率；浮动汇率 floating rate bond 浮息债券 floating rate certificate of deposit 浮息存款证 floating rate liabilities 浮动利率负债 floating rate note 浮动利率票据；浮息票据 floating rate regime 浮动汇率制度 floor broker 出市经纪 Floor Procedures Working Group [Hong Kong Futures Exchange Limited] 市场委员会工作组〔香港期货交易所有限公司〕 floor ticket 交易所买卖单 floor trader 出市代表；出市员 floor trading system 大堂交易系统；场内交易系统 flow chart 流程图 fluctuating overdraft 不定数额透支 fluctuation 波动 folio of ledger 分类帐 foolproof system 万全办法 forced liquidation "斩仓"；强制清盘 forecast figure 预测数字 forecast period 预测期 forecast return 预测报表 forecast submission 呈报预测 forecast trend growth rate 预测趋势增长率 forecast year 预测年度 foreclosure 止赎权 foreclosure order 止赎令 foreign bank 外地银行 foreign bill 外地汇票 foreign credit 海外信用证；海外信贷 foreign currency 外币 foreign currency assets 外币资产 foreign currency deposit 外币存款 foreign currency funding centre 外币融资中心 foreign currency holding 外币持有量；外币储备 foreign currency reserve 外汇储备 foreign currency sovereign debt 外币国债 foreign exchange [forex] 外汇 foreign exchange agreement 外汇协议 foreign exchange allocation 外汇分配 Foreign Exchange and Market Practices Committee 外汇及市场惯例委员会 foreign exchange bought 买入外汇 foreign exchange certificate 外汇兑换券；外汇券 foreign exchange contract 外汇合约 foreign exchange market 外汇市场；汇市 foreign exchange quotation 外汇报价；外汇牌价 foreign exchange reserve 外汇储备 foreign exchange resources 外汇资源 foreign exchange risk 外汇风险 foreign exchange sold 卖出外汇 foreign exchange turnover 外汇市场交投总额 foreign investment 海外投资；外来投资 foreign note 外地承付票 foreign ownership 外资拥有权 foreign partnership 外地合伙 foreign remittance 国外汇款 foreign stock exchange 外地证券交易所 foreign tax 外地税款 forex dealer 外汇交易商 forex futures 外汇期货 forex option 外汇期权 forfeit 没收物品 forfeiture 没收 forfeiture of contribution 没收供款 forfeiture of sum 没收款项 forged signature 假冒的签名 forgiveness of a debt 免偿债务 formal contingent liabilities 正式或有负债 Fortune Magazine 《财富杂志》 forward assets purchase 远期资产购置 forward contract rate 远期合约成交率 forward exchange rate 远期汇率；期货外汇汇率 forward exchange sold 卖出远期外汇 forward foreign currency assets 远期外币资产 forward foreign exchange contract 远期外汇合约 forward forward deposit 远期有期存款 forward purchase 期货购买 forward rate 远期汇率；期汇率 forward trading 期货交易；远期交易 founding member 创办会员；创办会员国 Fourth Quarter Economic Report 19XX 《一九XX年第四季经济报告》 fractional share 不足一股的股份 fragile consumer sentiment 消费意欲薄弱 Framework Agreement [trading fund] 《架构协议》〔营运基金〕 franc area 法郎区 franchise 专营权；特许权 Frankfurt Stock Exchange 法兰克福证券交易所 franking machine 印花盖印机 fraudulent preference 欺诈优惠；欺诈性优先还款 fraudulent trading 欺诈营商 free enterprise system 自由企业制度 free fiscal reserve 自由财政储备 free market economy 自由市场经济 free of particular average [FPA] 平安险；单独海损不赔 free of payment settlement 免付款交收 free on board price [f.o.b. price] 离岸价格；船上交货价 free surplus 自由盈余；未指定用途的盈余 freehold 不动产所有权；永久产权 freely convertible 可自由兑换 freely remittable 自由汇返 freezing order 冻结令 French Banking Commission 法国银行业监察委员会 French Franc [FRF] 法国法郎 fringe benefit 附带利益 fringe market 外围市场 frozen provision 冻结款项 frustrating effect 破坏性影响 FTSE-100 Index 金融时报100指数 fuel duty 燃油税 Fuji Bank Limited 富士银行 Fuji International Finance (HK) Limited 富士国际财务（香港）有限公司 Fukuoka City Bank, Limited 福冈城市银行 Fukuoka City Finance Limited 冈都市财务有限公司 Fukuoka Finance International Limited 冈财务国际有限公司 full consideration 十足代价 full contracting party 正式缔约国；正式缔约成员 full cost price 十足成本价 full member 正式会员；正式成员 full open market price 十足公开市价 full price 十足价格 full return of contribution 发还全部供款 full valuable consideration 十足有值代价 full year 全年 full year cost 全年经费；全年费用 fully deductible 可全数扣税 fully paid-up capital 已缴足股款的股本 fully paid-up share 已缴足股款的股份 fully secured 有十足抵押 functional analysis 用途分析；功能分析 fund 基金；资金 fund accounting basis 基金会计基准 fund credited 记入基金 fund expenditure 基金开支 fund levy 基金征费 fund management 基金管理 fund of funds 综合基金 fund on account sought 申请临时拨款 fund revenue 基金收入 fund warrant 基金支付令 fundamental analysis 基本因素分析；基础分析 funded debt 长期债款；长期借款 funding 经费；资金 funding cost 集资成本 funding mismatch 资金错配 funds employed 运用资金额 funeral expenses 殡殓费 further sum 额外款项 future dividend 未来股息 future earnings 未来入息 future expenses 未来开支 futures broker 期货经纪 Futures Compensation Fund Committee [Securities and Futures Commission] 期货赔偿基金委员会〔证券及期货事务监察委员会〕 futures contract 期货合约 futures contract in interbank interest rate 银行同业拆息期货合约 futures contract value 期货合约市值；期约市值 futures crossing procedure 期货对盘程序 futures dealer 期货交易商 futures exchange company 期货交易所 futures general clearing dealer 期货通用结算交易商 futures individual clearing dealer 期货独立结算交易商 futures introducing broker 期货介绍经纪 futures market 期货市场 futures non-clearing dealer 期货非结算交易商 futures trading 期货交易 futures trading adviser 期货交易顾问

短期借款Short-term borrowing应付账款Accounts payable预计负债Projected liabilities预付账款Prepaid AccountsAAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会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acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》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account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本ca