account payable 应付帐款account receivable 应收帐款account of payments 支出表account ofreceipts 收入表Accounting period 会计期间accounting year 或financial year 会计年度accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accountspayable ledger 应付款分类帐Accounting period （会计期间）are related to specific time periods ,typically one year （通常是一年）资产负债表：balancesheet 可以不大写b利润表：income statements （or statements of income）利润分配表：retained earnings 现金流量表：cash flows1、部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部客户服务CBD）Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply ，例如产品调度员叫P S Planner2、人员的称谓助理Assistant 秘书secretary 前台接待小姐Receptionist文员clerk，如会计文员为Accounting Clerk 主任supervisor 经理Man ager 总经理GM,General Manager 入场费admission 运费freight 小费tip 学费tuition 价格，代价charge制造费用Manu facturi ng overhead 材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowanee补贴Bonus夕卜保劳务费Outsourc ing fee 福禾U费Employee benefits/welfare 会议费Coferemce 加班餐费Special duties 市内交通费Busin ess traveli ng 通讯费Correspondence 电话费Correspondence 水电取暖费Water and Steam 税费Taxes and dues 租赁费Re nt 管理费Maintenance 车辆维护费Vehicles maintenance 油料费Vehicles maintenance 培训费Education and training 接待费Entertainment 图书、印刷费Books and printing 运费Transpotation 保险费In sura nee premium 支付手续费Commissi on 杂费Sundry charges 折旧费Depreciation expense 机物料消耗Article of con sumption 劳动保护费Labor protect ionfees 总监Director 总会计师Finance Con troller 高级Senior如高级经理为Senior Manager营业费用Operati ng expe nses代销手续费Con sig nment commissi on charge运杂费Transpotation保险费In sura nee premium展览费Exhibition fees 广告费Advertising fees 管理费用Adm ini sstrative expe nses 职工工资Staff Salaries 修理费Repair charge低值易耗摊销Article of con sumpti on办公费Office allowanee差旅费Travelling expense工会经费Labour union expe nditure研究与开发费Research and developme nt expe nse 福禾U费Employee benefits/welfare 职工教育经费Pers onnel educati on 待业保险费Un employme nt in sura nee 劳动保险费Labour in sura nee 医疗保险费Medical in sura nee 会议费Coferemee聘请中介机构费In termediary organs咨询费Consult fees诉讼费Legal cost业务招待费Bus in ess en terta inment 技术转让费Tech no logy transfer fees 矿产资源补偿费Min eral resources compe nsati on fees 排污费Pollution discharge fees 房产税Housing property tax车船使用税Vehicle and vessel usage lice nse plate tax(WULPT) 土地使用税Ten ure tax印花税Stamp tax财务费用Finance charge 禾禾息支出In terest excha nge 汇兑损失Foreig n excha nge loss 各项手续费Charge for trouble 各项专门借款费用Special-borrow ing cost帐目名词资产类Assets流动资产Current assets货币资金Cash and cash equivale nts 现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivale nts外埠存款Other city Cash in bank银行本票Cashier"s cheque银行汇票Ba nk draft 信用卡Credit card 信用证保证金L/C Guara ntee deposits 存出投资款Refu ndable deposits 短期投资Short-term in vestme nts 股票Short-term investments - stock 债券Short-term investments - corporate bonds 基金Short-term investments - corporate funds 其他Short-term investments - other 短期投资跌价准备S hort-term in vestme nts falli ng price reserves应收款Account receivable 应收票据Note receivable 银行承兑汇票Bank accepta nee 商业承兑汇票Trade accepta nee 应收股利Divide nd receivable 应收利息In terest receivable 应收账款Account receivable 其他应收款Other n otes receivable 坏账准备Bad debt reserves 预付账款Adva nee money 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inven tories 物资采购Supplies purchas ing 原材料Raw materials 包装物Wrappage 低值易耗品Low-value con sumpti on goods 材料成本差异Materials cost varia nee 自制半成品Semi-F ini shed goods 库存商品Fini shed goods 商品进销差价Differences betwee n purchas ing and selli ng price 委托加工物资Work in process - outsourced 委托代销商品Trust to and sell the goods on a commissi on basis 受托代销商品Commissi oned and sell the goods on a commissi on basis 存货跌价准备Inven tory falli ng price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expe nses 长期投资Lon g-term in vestme nt 长期股权投资Lon g-term in vestme nt on stocks 股票投资In vestme nt on stocks 其他股权投资Other in vestme nt on stocks 长期债权投资Lon g-term in vestme nt on bonds 债券投资In vestme nt on bonds 其他债权投资Other in vestme nt on bondsLon g-term in vestme nts depreciati on reserves Stock rights investme nt depreciati on reserves Bcreditor''s rights in vestme ntdepreciatio n reserves委托贷款 En trust loans本金 Principal 利息 Interest减值准备 Depreciati on reserves固定资产 Fixed assets房屋 Building建筑物Structure机器设备 Mach inery equipme nt运输设备 Transportation facilities工具器具 In strume nts and impleme nt累计折旧 Accumulated depreciati on固定资产减值准备 Fixed assets depreciati on reserves房屋、建筑物减值准备 Buildi ng/structure depreciati on reserves机器设备减值准备 Mach inery equipme nt depreciati on reserves工程物资 Project goods and material 专用材料 Special-purpose material 专用设备 Special-purpose equipme nt 预付大型设备款 Prepayme nts for equipme nt为生产准备的工具及器具 Preparative in strume nts and impleme nt for fabricate在建工程 Con struct ion-i n-process安装工程 Erection works在安装设备 Erect ing equipme nt-i n-process 技术改造工程 Tech ni cal inno vati on project 大修理工程 Gen eral overhaul project在建工程减值准备 Con structi on-i n-process depreciatio n reserves固定资产清理 Liquidati on of fixed assets无形资产 Intan gible assets 专利权Patents 非专利技术 Non-Pate nts 商标权 Trademarks, Trade names著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill无形资产减值准备 Intan gible Assets depreciatio n reservesPate nt rights depreciati on reserves trademark rights depreciati onreserves Un ack no wledged finan cial chargesWait deal assets loss or in comeWait deal assets loss or in come待处理流动资产损溢 Wait deal intan gible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or in come、负债类 Liability短期负债 Current liability短期借款 Short-term borrow ing应付票据 Notes payable银行承兑汇票 Bank accepta nee商业承兑汇票 Trade aeeepta nee应付账款 Aeeount payable预收账款 Deposit reeeived长期投资减值准备 股权投资减值准备 债权投资减值准备 专利权减值准备 商标权减值准备 未确认融资费用 待处理财产损溢 待处理财产损溢代销商品款Proxy sale goods revenue应付工资Aeerued wages应付福利费Aeerued welfarism应付股利Divide nds payable应交税金Tax payable应交增值税value added tax payable进项税额Withhold in gs on VAT已交税金Paying tax转出未交增值税Un paid VAT eha ngeover减免税款Tax deduetion销项税额Substituted mo ney on VAT出口退税Tax reimburseme nt for export进项税额转出Cha ngeover with no Idi ngs on VAT出口抵减内销产品应纳税额Export deduet domestie sales goods tax 转出多交增值税Overpaid VAT eha ngeover未交增值税Un paid VAT应交营业税Busin ess tax payable应交消费税Con sumpti on tax payable应交资源税Resourees tax payable应交所得税In eome tax payable应交土地增值税In ereme nt tax on land value payable应交城市维护建设税Tax for mai ntai ning and buildi ng eities payable应交房产税Hous ing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehiele and vessel usage liee nse platetax(VVULPT) payable应交个人所得税Personal in eome tax payable其他应交款Other fund in con formity with pay ing其他应付款Other payables预提费用Draw ing expe nse in adva nee其他负债Other liabilities待转资产价值Pending eha ngerover assets value预计负债Antieipation liabilities长期负债Lon g-term Liabilities长期借款Lon g-term loa ns一年内至U期的长期借款Lon g-term loa ns due with in one year一年后至U期的长期借款Lon g-term loa ns due over one year应付债券Bo nds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Disco unt on bonds应计利息Accrued in terest长期应付款Lon g-term acco unt payable应付融资租赁款Accrued finan cial lease outlay一年内至U期的长期应付Lon g-term acco unt payable due with in one year 一年后至U期的长期应付Lon g-term acco unt payable over one year专项应付款Special payable一年内至U期的专项应付Lon g-term special payable due with in one year 一年后至U期的专项应付Lon g-term special payable over one year递延税款Deferral taxes、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本)Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资In vestme nt Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash don ate reserve股权投资准备Stock right in vestme nt reserves拨款转入Allocate sums cha ngeover in夕卜币资本折算差额Foreig n curre ncy capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金En terprise expe nsion fund禾U润归还投资P rofits capitalizad on return of in vestme nt利润Profits本年利润Current year profits利润分配Profit distributi on其他转入Other che ngeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for bus in ess expa nsion提取职工奖励及福利基金Withdrawal staff and workers'' bo nus andwelfare fund禾U润归还投资P rofits capitalizad on return of in vestme nt应付优先股股利Preferred Stock divide nds payable提取任意盈余公积Withdrawal other com mon accumulati on fund应付普通股股利Com mon Stock divide nds payable转作资本(或股本)的普通股股利Com mon Stock divide nds cha nge to assets(or stock) 未分配利润Un distributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manu facture制造费用Manu facturi ng overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowanee补贴Bonus夕卜保劳务费Outsourc ing fee福禾U费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Re nt管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费In sura nee premium支付手续费Commissi on杂费Sundry charges折旧费Depreciation expense机物料消耗Article of con sumption劳动保护费Labor protect ion fees季节性停工损失Loss on seas on ality cessati on劳务成本Service costs五、损益类Profit and loss收入In come业务收入OPERATING INCOME主营业务收入Prime operati ng revenue产品销售收入Sales reve nue服务收入Service revenue其他业务收入Other operati ng revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimburseme nt of in come tax其他收入Other revenue投资收益In vestme nt in come短期投资收益Curre nt in vestme nt in come长期投资收益Lon g-term in vestme nt in come 计提的委托贷款减值准备Withdrawal of en trust loa ns reserves补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME 非货币性交易收益No n-cash deal in come 现金溢余Cash overage处置固定资产净收益Net in come on disposal of fixed assets出售无形资产收益In come on sales of intan gible assets固定资产盘盈Fixed assets inventory profit 罚款净收入Net amerceme nt in come 支出Outlay 业务支出Revenue charges 主营业务成本Operat ing costs 产品销售成本Cost of goods sold 服务成本Cost of service 主营业务税金及附加Tax and associate charge营业税Sales tax 消费税Consumption tax城市维护建设税Tax for mai ntai ning and buildi ng cities资源税Resources tax土地增值税In creme nt tax on land value5405 其他业务支出Other business expense 销售其他材料成本Other cost of material sale 其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operati ng expe nses代销手续费Con sig nment commissi on charge运杂费Transpotation保险费In sura nee premium展览费Exhibition fees广告费Advertising fees管理费用Adm ini sstrative expe nses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of con sumpti on办公费Office allowanee差旅费Travelling expense工会经费Labour union expe nditure研究与开发费Research and developme nt expe nse福禾U费Employee benefits/welfare职工教育经费Pers onnel educati on待业保险费Un employme nt in sura nee 劳动保险费Labour in sura nee 医疗保险费Medical in sura nee会议费Coferemce聘请中介机构费In termediary organs咨询费Consult fees诉讼费Legal cost业务招待费Bus in ess en terta inment 技术转让费Tech no logy transfer fees 矿产资源补偿费Min eral resources compe nsati on fees排污费Pollution discharge fees 房产税Housing property tax车船使用税Vehicle and vessel usage lice nse plate tax(WULPT) 土地使用税Ten ure tax 印花税Stamp tax财务费用Finance charge禾禾息支出In terest excha nge汇兑损失Foreig n excha nge loss各项手续费Charge for trouble各项专门借款费用Special-borrow ing cost营业外支出Non bus in ess expe nditure捐赠支出Don ation outlay减值准备金Depreciati on reserves非常损失Extraord inary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intan gible assets固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arran geme nt 罚款支出Amerceme nt outlay 所得税In come tax以前年度损益调整Prior year in come adjustme nt1AAA美国会计学会2Abacus《算盘》杂志3abacus算盘考试大论坛4Abandonment废弃,报废;委付5abandonment value 废弃价值6abateme nt①减免②冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par超过票面价值11above the line 线上项目12absolute amount绝对数，绝对金额13absolute endorsement 绝对背书14absolute in solve ncy 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb摊配，转并18absorption account摊配账户，转并账户19absorptioncosting摊配成本计算法20abstract摘要表考试大论坛21abuse滥用职权22abuse of tax shelter 滥用避税项目23ACCA特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法，快速折旧法26acceleration clause加速偿付条款，提前偿付条款27acceptanee①承兑②已承兑票据③验收28acceptanee bill 承兑票据29acceptanee register承兑票据登记簿30acceptanee sampling 验收扌由样31access time存取时间32accommodation 融通33accommodation bill 融通票据34accommodati on en dorseme nt 融通背书35account①账户，会计科目②账簿，报表③账目，账项④记账36accountability经营责任，会计责任37acco un tability un it 责任单位38Acco un ta ncy《会计》杂志39accountancy 会计40accountant会计员，会计师41accountant general 会计主任，总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44acco untan t,s report 会计师报告45acco untan t,s respon sibility 会计师职责46account form账户式，账式47accou nting①会计②会计学48accounting assumption 会计假定，会计假设49accounting basis会计基准，会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54acco un ti ng corporati on 会计公司55accounting cycle 会计循环56accounting data 会计数据57acco unting doctri ne 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity会计主体，会计个体61accounting entry 会计分录62acco un ti ng equati on 会计等式63accounting event 会计事项64accounting exposure会计暴露，会计暴露风险65accounting firm会计事务所考试大论坛66Accounting Hall of Fame 会计名人堂67acco un ti ng harm oni zati on 会计协调化68accou nti ng ide ntity 会计恒等式69acco un ti ng in come 会计收益70acco unting in formati on 会计信息71acco unting in formati on system 会计信息系统72acco unting intern ati on alizati on 会计国际化73accounting journals 会计杂志74accounting legislation 会计法规75accounting manual 会计手册76accounting objective 会计目标77accounting period 会计期78accounting policies 会计政策79accounting postulate 会计假设80accounting practice 会计实务81accounting principle 会计原贝U82Accounting Principle Board 会计原则委员会83accounting procedures 会计程序84accounting profession 会计职业，会计专业85acco un ti ng rate of return 会计收益率86accounting records会计记录，会计簿籍87Acco un ti ng Review 《会计评论》88accounting rules 会计规则89Accounting Series Release《会计公告文件》90accounting service 会计服务91accounting software 会计软件92accounting standard会计标准，会计准则93acco un ti ng sta ndardizati on 会计标准化94Accounting Standards Board 会计准则委员会（英）95Accounting Standards Committee 会计准则委员会（英）96acco un ti ng system①会计制度②会计系统97accounting technique 会计技术98accounting theory 会计理论99accounting transaction 会计业务，会计账务100Acco unting Trend and Techni ques《会计趋势和会计技术》101accounting unit 会计单位102acco un ti ng valuati on 会计计价103accounting year 会计年度104accounts会计账簿，会计报表105account sales承销清单，承销报告单106accounts payable 应付账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109accounts receivable assigned 已转让应收账款110accounts receivable collection period 应收账款收款期111accounts receivable discounted 已贴现应收账款112accounts receivable financing 应收账款筹资，应收账款融资113accounts receivable management 应收账款管理114accounts receivable turnover 应收账款周转率，应收账款周转次数115accretion 增殖116accrual basis accounting应计制会计，权责发生制会计117accrued asset 应计资产118accrued expense 应计费用119accrued liability 应计负债120accrued revenue 应计收入121accumulated depreciatio n 累计折旧122accumulated divide nd 累计股利123accumulated earnings tax 累积盈余税，累积收益税124accumulation 累积，累计125acid test ratio 酸性试验比率126acquired company被盘购公司，被兼并公司127acquisition 购置，盘购128acquisition accounting 盘购会计129acquisition cost 购置成本130acquisition decision 购置决策131acquisition excess 盘购超支132acquisition surplus 盘购盈余133across-the-board 全面调整134ACT预交公司税135act法案，法规136action起诉，诉讼137active account 活动账户138active assets 活动资产139activity业务活动作业140activity account 作业账户141activity acco un ti ng 作业会计142activity ratio业务活动比率143activity varianee业务活动量差异144act of bankruptcy 破产法145act of company 公司法146act of God天灾，不可抗力147actual capital 实际资本148actual value 实际价值149actual wage 实际工资150added value 增值151added value statement 增值表152added value tax 增值税153addition增置，扩建154additional depreciation 附加折旧，补提折旧155additio nal paid-in capital 附加实缴资本156additional tax 附加税157adequate disclosure 充分披露158adjunet account 附加账户159adjustable-rate bo nd 可调整利率债券160adjusted gross in come调整后收益总额，调整后所得总额161adjusted trial balanee 调整后试算表162adjust ingen try 调整分录163adjustment 调整164adjustment account 调整账户165adjustme nt bond 调整债券166admi nistrative accou nting 行政管理会计167admi nistrative budget 行政管理预算168administrative expense 行政管理费用169ADR资产折旧年限幅度170ad valorem tax 从价税171advanee预付款，垫付款172advanee corporation tax 预交公司税173advances from customers 预收客户款174advanee to suppliers 预付货款175adventure投机经营，短期经营176adverse opinion反面意见，否定意见177adverse varianee 不利差异,逆差178advisory services 咨询服务179affiliated company 联营公司180affiliation 联营181after closi ng trial bala nee 结账后试算表182after cost售后成本183after date出票后兑付184after sight见票后兑付185after-tax 税后186AGA政府会计师联合会187age寿命，账龄,资产使用年限188age allowanee 年龄减免189age an alysis 账龄分析190agency代理，代理关系191age ncy commissi on 代理佣金192agency fund 代管基金193agenda议事日程，备忘录194agent代理商，代理人195aggregate balanee sheet 合并资产负债表196aggregate in come stateme nt 合并损益表197AGI调整后收益总额，调整后所得总额198aging of accounts receivable 应收账款账龄分析199aging schedule 账龄表200agio贴水折价201agiotage汇兑业务，兑换业务202AGM年度股东大会203agreement 协议204agreeme nt of part nership 合伙协议205AICPA美国注册公共会计师协会206AIS会计信息系统207all capital earnings rate 资本总额收益率208all-inclusive income concept 总括收益概念209allocation 分摊，分配210allocation criteria 分配标准211allotment①分配,拨付②分配数，拨付数212allowa nee①备抵②折让③津贴213allowanee for bad debts 呆账备抵214allowa nee for depreciation 折旧备抵账户215allowa nee method 备抵法216all-purpose financial statement 通用财务报表，通用会计报表217alpha risk阿尔法风险，第一种审计风险218altered check 涂改支票219alternative accounting methods 可选择性会计方法220alternative proposals替代方案，备选方案221amalgamation 企业合并222American Accounting Association 美国会计学会223American depository receipts美国银行证券存单，美国银行证券托存收据224American In stitute of Certified Public Accou ntants 美国注册会计师协会，美国注册公共会计师协会225American option 美式期权226American Stock Excha nge 美国股票交易所227amortization①摊销②摊还228amortized cost 摊余成本229amount金额，合计230amount differ 金额不符231amount due到期金额232amou nt of 1 dollar 1 元的本利和233analysis 分析234analyst 分析师235analytical review 分析性检查236annual audit 年度审计237annual closing 年度结账238annual general meeting 年度股东大会239annualize按年折算240annualized net present value 折算年度净现值241annual report 年度报告242annuity 年金243annuity due 期初年金244annuity in advanee 预付年金245annuity in arrears 迟付年金246a nnuity method of depreciati on 年金折旧法247antedate 填早日期248anticipation 预计，预列249a nti-dilution clause 防止稀释条款250a nti-pollution in vestme nt 消除污染投资251a nti-profiteeri ng tax 反暴利税252anti-tax avoidanee 反避税253a nti-trust legislatio n 反拖拉斯立法254A/P应付账款255APB会计原则委员会256APB Opi nio n《会计原则委员会意见书》257Application申请冲请书258applied overhead已分配间接费用259appraisal 估价260appraisal capital 评估资本261appraisal surplus 估价盈余262appraiser估价员估价师263appreciation 增值264appropriated retained earnings 已拨定留存收益，已指定用途留存收益265appropriation拨款，指拨经费266appropriation accou nt①拨款账户②留存收益分配账户267appropriation budget 拨款预算268approval核定,审批269approved account 核定账户270approved bond 核定债券271A/R应收账款272arbitrage 套利,套汇273arbitrage transaction套利业务，套汇业务274arbitration 仲裁，公断275arithmetical error 算术误差276arm,s-length price正常价格，公正价格277arm,s-length transaction —臂之隔交易，正常交易278ARR会计收益率279arrears①拖欠，欠款②迟付280arrestment 财产扣押281Authur Anderson & Co.约瑟？安德森会计师事务所，安达信会计师事务所282article文件条文,合同条款283articles of incorporation 公司章程284articles of part nership 合伙契约285articulate 环接286articulated concept 环接观念287artificial in tellige nee 人工智能288ASB审计准则委员会289ASE美国股票交易所290Asian Development Bank 亚洲开发银行291Asian dollar 亚洲美元292asking price索价，卖方报价293assessed value 估定价值294assessment①估定，查定②特别税捐，特别摊派税捐295asset 资产296asset cover资产担保，资产保证297asset depreciation range 资产折旧年限幅度298asset-liability view 资产一负债观念299asset quality 资产质量300asset retirement资产退役，资产报废。