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English to Spanish Dictionary of Accounting Terms

A

Abatement

Ability to pay

Ability to service

Abridged group balance sheet

Absolute acceptance

Absorb the loss

Absorption costing

Academy of Accounting Historians

Accelerated depreciation

Accelerating Recovery System (ACRS)

Acceleration clause

Acceleration note

Acceptable Quality Level (AQL)

Acceptance

Acceptance account

Acceptance against documents

Acceptance bank

Acceptance by special endorser

Acceptance for honor

Acceptance house

Acceptance sampling

Acceptance supra protest

Accepted bill

Acceptor

Acceptor for honor

Acceptor supra protest

Access code

Accommodation acceptance

Accommodation bill

Accommodation endorsement

Accommodation endorser

Account (a/c)

Account activity

Account analysis

Account balance

Account books

Account classification

Account history

Account hold

Account holder

Account in trust

Account number

Account period

Account reconcilement

Account render

Account settled

Account statement

Accountability

Accountant (acct.)

Accountant in charge

Accountant’s liability

Accountant’s opinion

Accountant’s responsibility

Accountant’s liability

Accountant’s opinion

Accountant’s responsibility

Accounting

Accounting adjustment

Accounting books

Accounting concepts

Accounting convention

Accounting cushion

Accounting cycle

Accounting entry

Accounting equation

Accounting error

Accounting event

Accounting manual

Accounting period

Accounting policies

Accounting practice

Accounting principles

Accounting Principles Board (APB)

Accounting procedure

Accounting profit

Accounting rate of return (ARR)

Accounting records

Accounting research bulletins

Accounting revaluation

Accounting risk

Accounting series releases (ASRS)

Accounting software

Accounting standards

Accounting valuation

Accounting year

Accounts auditing

Accounts payable

Accounts receivable

Accounts receivable discounted

Accounts receivable turnover

Accretion

Accrual accounting

Accrual basis

Accrued assets

Accrued charges

Accrued dividends

Accrued expenses

Accrued income

Accrued interest

Accrued interest payable

Accrued interest receivable

Accrued liabilities

Accumulated depreciation

Accumulated dividend

Accumulated earnings tax

Accumulated income

Accumulated interest

Accumulated losses

Acid-test ratio

Acknowledgement (ackgt.)

Acquired surplus

Acquisition

Acquisition cost

Acquisition date

Acquisition price

Acquisition value

Acquittance

Act of God

Act of insolvency

Active account

Active capital

Activity

Actual cost

Actual liabilities

Actual loss

Actual time

Actual value

Actuarial

Actuarial cost method

Actuarial funding method

Actuarial gains/losses

Actuarial table

Actuary

Added value tax

Additional paid-in capital

Additions and withdrawals

Adequate disclosure

Adjunct account

Adjustable items

Adjustable rate loan

Adjusted basis

Adjusted debit balance

Adjusted gross income (AGI)

Adjusting entry

Adjusting journal entry

Adjustment

Adjustment coefficient

Adjustment for inflation

Administered price

Administrative accounting

Administrative expenses

Advance

Advance collections

Advance from customers

Advance payment

Advance to suppliers

Adverse opinion

Advertising expenses

Advice

Affidavit

Affiliate

Affiliate company

Affiliated company

After account

After date

After sight

After-tax earnings

Agency

Aggregate amount

Aggregate balance sheet

Aging of accounts

Agreed price

Agreement

Alimony payment

All-in cost

All-in policy

All-purpose financial statement

All-risk coverage

Allocate

Allocation of funds

Allowance

Allowance for bad debts

Allowance for doubtful accounts

Alternative cost

Amalgamation

American Accounting Association (AAA)

American Institute of Certified Public Accountants (AICPA)

Amortization

Amortization rate

Amortize

Amount

Amount brought forward

Amount certain

Amount covered

Amount due

Amount outstanding

Amount realized

Amount written off

Analysis of variances

Analytical balance sheet

Analytical inventory

Ancillary balance sheet

And interest

Annual (general) meeting

Annual audit

Annual balance sheet

Annual budget

Annual depreciation

Annual dividend

Annual fee

Annual figures

Annual installments

Annual payment

Annual rate

Annual rent

Annual report

Annual value

Annualize

Annuity

Annuity method of depreciation

Antedate

Anticipated growth

Anticipated loss

Anticipated losses

Anticipated profit

Antidilutive

Antitrust laws

APB opinion

Application for incorporation

Apportionment

Appraisal

Appraisal costs

Appraisal method of depreciation

Appraisal value

Appraiser

Appreciation

Appreciation surplus

Appropriation

Arbitrage

Arbitrage transaction

Arbitrageur

Arm’s length transaction

Arm’s length transaction

Arrearage

Arrears

Arrears of interest

Articles of incorporation

Articulate

Artificial currency

Artificial intelligence (AI)

As per invoice

Assessable capital stock

Assessable profit

Assessed valuation

Assessed value

Assessment

Asset

Asset dividend

Asset stripping

Asset swap

Asset turnover

Asset value

Assets

Assets account

Assets accounts

Assets and liabilities

Assets in trust

Assignment of accounts receiv-able

Assignments for the benefit of creditors

Associated with

Assumed risk

At par

At sight

Attest

Attested copy

Attributable profits

Auction sale

Auctioneer

Audit

Audit committee

Audit fees

Audit opinion

Audit program

Audit report

Audit risk

Audit trail

Audited accounts

Auditing standards

Auditing Standards Board (ASB)

Auditor

Auditor’s opinion

Auditor’s report

Auditor’s opinion

Auditor’s report

Authorized capital stock

Available balance

Available funds

Average

Average balance

Average cost

Average cost method

Average daily balance

Average income

Average life

Average price

Average rate of return

Average yield

Avoidable cost