实用热门英语词汇.docx

1、实用热门英语词汇实用热门英语词汇AAbility 能力ability to bay 购买能力ability to borrow 借款能力ability to compete 竟争能力ability to pay 支付能力ability to repay loan 倡偿还借款能力Above 高于，在.之上above norm 限额以上above par value 高于票面价值Absolute 绝对的absolute advantage 绝对优势absolute liability 绝对赔偿责任absolute ownership 绝对所有权Accelerated 加速的accelerated

2、amortization 加速摊销accelerated depreciation methods 加速折旧法Accept 接受，承兑accept a claim 接受索赔accept to pay 承兑Acceptable 可接受的acceptable price 可接受价格acceptable principle 公认的原则Acceptance 接受，承兑，认可acceptance bank 承兑银行acceptance bill 承兑票据acceptance contract 承兑合同acceptance credit 承兑信用acceptance payable 应付承兑汇票accep

3、tance commission 承兑手续费acceptance letter of credit 承兑信用证acceptance inspection 验收acceptance rate 票据贴现率Accepted 接受的，已承兑的accepted bill 已承兑票据accepted check 保付支票accepted letter of credit 已承兑信用证Accommodation 通融According 根据，按照according to existing law 根据现行法律according to stock exchange practice 按照证券交易惯例Accou

4、nt 帐户，会计科目account balance 帐户余额account payable 应付帐款account receivable 应收帐款accumulation account 累积帐户assets account 资产帐户bank account 银行帐户capital account 资本帐户cash account 现金帐户checking account 支票帐户clearing account 清算帐户，结算帐户commission account 佣金帐户cost account 成本帐户deposit account 存款帐户doubtful account 可疑帐户e

5、quity account 股本帐户expenses account 开支帐户foreign currency account 外汇帐户frozen account 冻结帐户group account 集团帐户inventory account 存货帐户investment account 投资帐户journal account 日记帐ledger account 分类帐帐户liability account 负债帐户overdrawn account 透支帐户property account 财产帐户savings account 储蓄帐户Accountant 会计师Certified Pu

6、blic Accountant (CPA) 注册会计师chief accountant 总会计师cost accountant 成本会计 Accounting 会计，会计学accounting classification 会计科目分类accounting cycle 会计周期accounting depreciation 帐面折旧accounting equation 会计方程式accounting firm 会计事务所accounting information 会计信息accounting principles for business enterprise 企业会计原则accounti

7、ng statement 会计报表accounting system 会计系统accounting year 会计年度accrual basis accounting 权责发生制会计方法记帐cash basis accounting 现金会计方法记帐Accrued 应计的accrued expenses payable 应计未付费用accrued income 应计收入accrued interest on bonds 应计债券利息accrued interest on investment 应计投资利息accured interest patable 应计未付利息accrued liabil

8、ity 应计负债 accrued profit 应计利润accrued taxes 应计税款Accumulated 累计的accumulated amount 累计额accumulated earnings 累计收益accumulated funds 公积金accumulated net income 累计净收益accumulated profit 累计利润Accumulating 累计的accumulating capital 累计资本accumulating losses 累计损失Acid ratio 流动比率Acquiring enterprise 购方企业Acquisition （公司

9、间的）收购，获得acquisition agreement 收购协议acquisition approach 收购方法acquisition criteria 收购标准acquisition cost 收购成本acquisition price 收购价格acquisition process 收购过程acquisition program 收购程序acquisition value 购置价值friendly acquisition 善意收购(hostile takeover) 敌意收购internal acquisition team 内部收购小组international acquisiti

10、on 国际收购Across-the-board 全面的across-the-board cut 全面削减across-the-board tariff reduction 全面降低关税Act 法令，条例act of bankruptcy 破产法act of God 天灾Actual 现实的，实际的actual assets 实际资产actual cash value 实际现金价值actual capital 实际资本actual cost 实际成本actual depreciation 实际折旧actual value 实际价值Add 增加add-back 加回add-on interest

11、追加利息Added 增加的added value of industrial output 工业增加值added value tax 增值税Additional 附加的，额外的additional budget 追加预算additional charge 附加费additional earnings 额外收入additional first-year depreciation 第一年额外折旧additional mark on 额外加成additional paid-in capital 溢缴资本additional local tax 附加地方税additional wage 附加工资Ade

12、quate 适当的，适度的adequate amount of the money supply 适度货币供应量adequate gold and foreign exchange reserve 适度黄金外汇储备Adjudge 宣判，裁定adjudge a firm as bankrupt by the court 法庭裁定某企业破产Adjudgement 宣判，裁决Adjudication of bankruptcy 宣告破产Adjustable 可调整的adjustable mortgage loan(AML) 可调整抵押贷款Adjusted 调整后的adjusted acquisiti

13、on cost 调整后购置成本adjusted base 调整后基数adjusted book balance 调整后的帐面余额adjusted gross income 调整后的净收入adjusted net profit 调整后的净利润Adjustment 调整 adjustment account 调整帐户adjustment of exchange rate 汇率调整adjustment of industrial structure 产业结构调整adjustment of interest rate 利率调整adjustment of price 价格调整Administered 管

14、制的administered price 管制价格，限价Administration 行政，管理administration budget 行政预算administration cost 管理费用administration department 行政部门Administrative 行政的，管理的administrative action 行政裁定administrative authority 行政管理当局administrative bureau 管理局administrative court 行政法院administrative divisions 行政区划administrative

15、 district(area) 行政区administrative expense 管理费用，行政费用，办公费用administrative interference 行政干预administrative intervention 行政干预administrative law 行政法administrative management 行政管理administrative measure 行政措施administrative official 行政官员administrative organization 行政机构administrative penalty 行政罚金Administrator

16、行政官，管理人员Advance 预付advance account 预付帐户advance charge 预付费用advance payment 预先付款advance received 暂收款Adverse 逆的adverse balance 贸易逆差，收支赤字Advertisement 广告classified advertisement 分类广告Advertising 广告，广告业advertising costs 广告费用advertising creative 广告创意advertising planning 广告策划Advisory 咨询的advisory committee 资询

17、，顾问委员会advisory expense 咨询费advisory service in investment 投资咨询服务Affiliated 附属的，联营的affiliated business 联营企业affiliated company 联营公司affiliated corporation 联营公司affiliated group 联营集团After 在.之后after-acquired property clause 后取得财产条款after-sale service 售后服务after-tax income 税后收入after-tax profit 税后利润after-tax r

18、eal rate of return 税后实际收益率Age-life method 按使用年限折旧法Agency 代理，经销agency contract 代理合同agency fee 代理费agency for government funds 政府基金代理人agency general 总代理Agent 代理人，代理商agent service 代理业务Aggregate 总计，总合，合计aggregate amount 总金额aggregate balance 综合平衡aggregate demand 总需求量aggregate earnings value 总收益值aggregate

19、income 收入总额aggregate investment 投资总额aggregate losses 累计损失aggregate social capital 社会总资本aggregate supply 总供给量Agreement 协议，契约，合同agreement in intent 意向协议书arbitration agreement 仲裁协定clearing agreement 清算协定collateral agreement 抵押契约，担保协定Aid-the-poor programme 抚贫计划Alien 外国的，外侨alien bank 外国银行alien corporatio

20、n 外国公司alien property 外国财产Alienation 转让All-purpose financial statement 通用财务报表All washed up 企业倒闭Allocated cost 已分摊成本Allocated cost of fixed assts 固定资产折旧Allocation 分配，分摊allocation of market 市场分配 allocation of purchase price 购置价格分摊（指成套设备）allocation of quota 配额分配allocation of resources 资源分配allocation of

21、shares 股金分配allocation optimum 最优配置allocations to accounting periods 会计期间内的分摊allocations of special drawing rights 特别提款权分配额Allotment 拨款 Amendment 修改amendment of register 变更登记American Institute of Certified Public Accountants 美国注册会计师协会（AICPA)American Society of Appraisers (ASA) 美国评估师协会Amortization 摊销，

22、摊还amortization fund 偿债基金amortization of bond issued expense 债券发行费摊销amortization of fixed asset 固定资产摊销amortization of loan 分期偿还贷款amortization schedule 摊销表Amount 数量，总额，合计amount guaranteed 担保额amount of investment 投资额amount of sales 销售额Analysis 分析analysis of assets changes 资产变动分析analysis of balance shee

23、t 资产负债表分析analysis of business profit 企业利润分析analysis of capital changes 资本变动分析 analysis of changes in financial position 财务状况变动分析analysis of variance 方差分析financial statement analysis 财务报表分析gross profit analysis 毛利分析investment analysis 投资分析market analysis 市场分析macro analysis 微观分析qualitative analysis 定性

24、分析quantitative analysis 定量分析ratio analysis 比率分析return analysis 回报分析sales analysis 销售分析Analytical model 分析模型Annual 年度的annual accounting 年度决算annual audit 年度审计annual balance sheet 年终决算表annual budget 年度预算annual earnings 年收益annual interest 年息annual financial report 年度财务报告annual revenue 年营业收入annual summar

25、y 年度汇总表Anti-corruption 反腐败Anti-dumpling 反倾销Anti-monopoly 反垄断Anti-profiteering 反暴利Anticipated 预期anticipated cost method 预期成本法anticipated cost valuation 预期成本估计anticipated interest 预期利息Antitrust Law 反托拉斯法Application 申请application for registration 申请注册，申请登记application form 申请表application right 认购权Apport

26、ionment 分摊，分派Appraisal 评估，鉴定appraisal handbook 评估手册appraisal of machinery and equipment 机械设备评估appraisal of real estate 不动产评估appraisal procedure 评估方法appraisal report 评估报告standard of professional appraisal practice 评估操作规范Appraiser 评估师Approach 方法contingency approach 变应方法Appreciation 增值appreciation of c

27、urrency 货币增值appreciation of fixed assets 固定资产增值Appropriation 拨款appropriations from state treasury 国家预算拨款Arbitrage 套汇，套利，仲裁arbitrage of exchange 套汇arbitrage rate 套汇率arbitrage transaction 套汇交易Abitration 仲裁arbitration clause 仲裁条款arbitration committee 仲裁委员会arbitration court 仲裁庭arbitration in law 依法仲裁Arc

28、hival 档案Arrangement 安排，协定arrangement in bankruptcy court 破产法庭内的协调arrangement out of bankruptcy court 不经破产法庭协调payment arrangement 支付协议Article 条款，章程，文章Articles 协定，协议，条款articles of agreement 协定条款articles of incorporation 公司章程articles of partnership 合伙条款Assembly line 组装线Assess 评估资产或税款，确定税款Assessment 评定税

29、额，资产评估assessment of duty 定税assessment of loss 估损Assessor 估税员，估价人Asset 资产asset account 资产帐户asset depreciation range 资产折旧幅度asset disposal 资产处置asset holdings 资产持有量asset inventory shorts 资产盘亏asset inventory surplus 资产盘盈asset liability ratio 资产负债比率asset retirement 资产报废asset revaluation 资产重估Assets + Liabi

30、lity = Owners Equity 资产加负债等于所有者权益assets change statement 资产变动表assets disposal 资产处置assets management 资产管理assets out of accounts 帐外资产assets structure 资产结构assets turnover ratio 资产周转比率capital assets 资本资产current assets 流动资产earning assets 有收益的资产fixed assets 固定资产fixed assets inventory shorts 固定资产盘亏fixed assets inventory surplus 固定资产盘盈fixed tangible assets 固定有形资产gross assets 总资产net current assets 流动资产净值net value of fixed assets 固定资产净值non-ledger assets 帐外资产non-productive assets 非生产性资产original value of fixed assets 固定资