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
Adequate 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 acquisition 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 ine 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 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 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 mittee 资询，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 pany 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 ine 税后收入
after…tax profit 税后利润
after…tax real 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 ine 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 corporation 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 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，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 sheet 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 summary 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
Apportionment 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 currency 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 mittee 仲裁委员会
arbitration court 仲裁庭
arbitration in law 依法仲裁
Archival 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 ＋ Liability = Owner’s 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 固定资产原值
physical assets 实物资产
pledged assets 抵押资产
productive assets 生产性资产
return on assets 资产收益
Assignor 转让人
Assignment 转让，转让证书
assignment clause 转让条款
assignment of marketing right 经销权转让
assignment of property 产权转让
Assigns 受让人
Association 团体，协会，联合会
association of consumers 消费者协会
association of shareholders 股东联合会
Assurance 保险
endowment assurance 养老保险
life assurance 人寿保险
At par 平价，按票面价值
Attachment 查封
attachment ledger 查封帐册
attachment of debtor’s property 查封债务人财产
Attract 吸引，吸收
attract foreign investment 吸收外资
Auction 拍卖
Audit 审计
annual audit 年度审计
audit certificate 审计证书
Audit Law 审计法
audit of financial statement 财务报表审计
external audit 外部审计
legally required audit 法定审计
Auditing firm 审计公司
Auditor 审计师
Authority 授权，当局，管理机关
Authorized 法定的，经审定的
authorized agent 全权代理人
authorized bank 指定银行，授权银行
authorized capital 法定资本
authorized representative 受权代表
authorized stock 核定股份
Auxiliary account 辅助帐户
Available 可用的，可得到的
available assets 可用资产
available resources 可用资源
Average 平均数
average asset life 平均资产寿命
average earned ratio 平均收益率
average index number 平均指数
average rate of profit 平均利润率
average rate of return 平均报酬率
B
Baby bond 小额股票
Background 背景
background investigation 背景调查
background material 背景材料
Bad 坏的
bad account 坏帐，呆帐
bad debt loss 坏帐损失
bad debt recovey 呆坏帐收回
bad title 失效产权
Balance 余额，结余，差额，平衡
adverse balance 收支逆差
balance budget 平衡预算
balance of international trade 国际贸易差额
balance of payment 国际收支
balance sheet 资产负债表
balance sheet audit 资产负债表审计
balance sheet classification 资产负债表分类
balance sheet evaluation 资产负债表评价
closing balance 期末差额
credit balance 贷方余额
foreign currency balance 外汇余额
keep balance 保持平衡
loss balance 失去平衡
negative balance 逆差
retained balance from foreign exchange revenue 外汇收入留成余额
summary balance sheet 资产负债汇总表
Bank 银行
all…purpose bank 通用银行
bank account balance 银行存款余额
bank balance sheet 银行财务状况表
bank credit 银行信贷
bank debt 银行债务
bank discount rate 银行贴现率
bank holding pany 银行控股公司
bank interest 银行利息
bank line 银行信用额度
bank loan 银行借款
bank rate 银行贴现率
bank reserve 银行准备金
bank’s buying rate 银行买价
bank’s call loan 银行同行拆借
bank’s selling