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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