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1、大家网会计英语论坛 grand一千美元a lump sum一次总付的金额A share股；甲类股份a three-box reversal criterion三盒子价格反标准A/B air bill空运提单AA against actuals以期换现；期货转现货AA auto answer自动应答AAR against all risks保一切险AB accept bills接受跟单汇单ab ovo从开始；自始abandon委付；投保；放弃abandoned property委付财产；废弃财产；已放弃产权财产abandoned vessel委付船；弃船abandonee被委付人abandonm
2、ent委付；报废；放弃abandonment clause弃船条款；委付条款abandonment loss废弃损失abandonment of ship船舶委付；弃船abandonment of voyage放弃航次abandonment value放弃价值；清算价值abate a price还价abatement减( 免) 税；打折扣；冲销；返销部分或全部abatement of tax减税；税款的扣减；减扣免税额abbrev.缩略语ABC analysisABC分析法ABC control systemABC存货控制制度ABC method of analysisABC分析法abend异
3、常结束；非正常中断abeyance中止；所有权未定；暂搁abide by contract遵守合同ability to repay loan偿还借款能力ABN AMRO Bank N.V荷兰银行abnormal condition非正常状态abnormal depreciation非常折旧；特别折旧abnormal exchange非正常交易；非正常行市abnormal gains非常收益abnormal item非常项目；特殊项目abnormal risk异常危险；特殊风险abnormal spoilage非正常损耗；异常破损aboriginal cost原始价值abort终止；中断Abor
4、t,Retry,Fail,Ignore?凭单；“中断，再试，放弃，不理睬?” abortive enterprise超额利润above full carry market超满持仓费用市场above par超过面值；高于票面价值above par value平价以上；高于票面价值above the line线上项目above-target profit超额利润above-the-line expenditure线上项目支出；经常项目支出；经常预算支出above-the-line receipt线上项目收入；经常预算收入abrogation废除ABS(NC) absence缺席ABSA Asia
5、Limited南非联合亚洲有限公司absence of consideration( 合同) 缺乏对价；无对价absente reo在被告缺席的情况下absentee owner未在场物主；无机能资本家absentee ownership不在所有权；遥有制度；未参预管理主权absolute acceptance单纯承兑；无条件承兑absolute change绝对数值变更absolute expenditure实际开支absolute guideline figure绝对准则数字absolute interest绝对权益 absolute order of discharge绝对破产解除令 a
6、bsolute profit margin绝对利润幅度absolute value实值；绝对值absolutely vested interest绝对既得权益absorbed cost已吸收成本；已分摊成本absorption吸收；分摊；合并absorption rate吸收率；摊配率；分摊率abstract摘要ACB Finance Limited亚洲商业财务有限公司acceptable rate适当利率；适当汇率acceptance agreement承兑协议acceptance for honour参加承兑acceptor承兑人；接受人；受票人acceptor for honour参加承
7、兑人accident insurance意外保险accident insurance scheme意外保险计划accident year basis意外年度基准accommodation通融；贷款accommodation bill通融票据；空头票据accommodation party汇票代发人account balance帐户余额；帐户结余account book帐簿account collected in advance预收款项account current book往来帐簿account of defaulter拖欠帐目account payable应付帐款account receiv
8、able应收帐款account receivable report应收帐款报表account statement结单；帐单；会计财务报表account title帐户名称；会计科目accountants report会计师报告Accountants Report Rules会计师报告规则Accounting Arrangements会计安排accounting basis会计基础Accounting Circular会计通告accounting class会计类别accounting date记帐日期；会计结算日期accounting for money款项核算Accounting Offic
9、er会计主任accounting period会计报告期；会计期accounting policy会计政策；会计方针accounting practice会计惯例accounting principle会计准则accounting record会计记录accounting report会计报告 Accounting Society of China中国会计学会 accounting statement会计报表accounting system会计制度；会计系统accounting transaction会计事项；帐务交易accounting treatment会计处理accounting ye
10、ar会计年度accretion增值；添加accrual应计项目；应累算数目accrual basis应计制；权责发生制 accrual basis accounting应计制会计；权责发生制会计 accrue应累算；应计accrued benefit应累算利益accrued charges应计费用accrued expenses应累算费用accrued interest payable应付利息；应计未付利息 accrued interest receivable应收利息；应计未收利息 accrued right累算权益accruing profit应累算的利润accumulated fisca
11、l reserve累积财政储备accumulated profit累积利润；滚存溢利accumulated reserve累积储备acquired assets既得资产acquisition收购；购置；取得acquisition cost购置成本acquisition expenses购置费用acquisition of 100% interest收购全部股权acquisition of control取得控制权acquisition of fixed assets购置固定资产acquisition of shell“买壳”acquisition price收购价act of God天灾act
12、ing partner执事合伙人active market买卖活跃的市场；交投畅旺的市场；旺市active partner积极参与的合伙人active trading交投活跃actual circulation实际流通actual cost实际成本actual expenditure实际开支；实际支出actual income实际入息；实际收入；实际收益actual market现货市场actual price现货价；实际价格actual profit实际利润actual quotation实盘；实际价位；实际报价actual year basis按实际年度计算actuals实货actuari
13、al investigation精算调查actuarial principle精算原则actuarial report精算师报告actuarial valuation精算师估值actuary精算师ad referendum agreement暂定协议；有待覆核的协定ad valorem duty从价税；按值征税ad valorem duty system从价税制ad valorem fee从价费ad valorem tariff从价关税additional allowance额外免税额additional assessable profit补加应评税利润additional assessmen
14、t补加评税additional commitment额外承担additional commitment vote额外承担拨款additional provision额外拨款additional stamp duty附加印花税additional tax补加税罚款；补加税款Additional Tax Demand Note缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt被裁定破产adjudicated bankrupt裁定破产人adjudication fee裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy裁定破产；宣告破产adjudication of insolvency裁定无力偿还债务adjusted actual经调整的实数；调整后的实数 adjusted current assets经调整的流动资产；调整后的流动资产 adjusted figure经调整的数字；调整后的数额adjusted liabilities经调整的负债；调整后的负债adjusted loss经调整的亏损；调整后的亏损adjusted profit经调整的利润；调整后的利润adjusted sur
