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1、worda basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出,废弃费用abandonment option放弃选择权abandonment value废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力,承受能力标准abnormal cost非正常本钱abnormal dep
2、reciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate of return非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目损益表above-the-line expenditur
3、e经常项目支出,线上项目支出损益表above-the-line receipt经常预算收入,线上项目收入损益表absence rate缺勤率absenteeism rate缺勤率absolute acceptance无条件承兑absolute assignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险X围absolute discharge无条件豁免,无条件解除债务absolute endorsement无条件背书absolute error绝对误差absolute fixed cost固定本钱,绝
4、对固定本钱absolute fixed peg system绝对联系汇率制absolute inheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolute subscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用,已分摊费用absorbed cost已吸收本钱,已分摊本钱absorb
5、ed expense已分配费用,已分摊费用absorbed overheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorption account分摊账户,计价账户absorption costing分摊本钱法,吸收本钱法absorption pricing分摊法定价absorption rate分配率,分摊率,吸收率abstract of account账户概要,账户摘要abstract of posting过账分录表abstract of title产权证明,产权说明书abstracts概要,摘要accelerated debt maturity提前还债期
6、限accelerating premium累进奖金acceptability test可承受性测试acceptable audit risk可承受审计风险acceptable quality level可承受质量水平acceptance承兑,认付acceptance payable应付承兑票据acceptance agreement承兑契约acceptance and guarantee承诺与保证acceptance bank承兑银行acceptance by intervention参与承兑,参加承兑acceptance certificate验收证明acceptance charge承兑费
7、acceptance mission承兑手续费,承兑佣金acceptance condition承兑条件acceptance credit承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑,信用担保承兑acceptance house承兑银行,承兑所acceptance in blank空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptance market票据市场,票据贴现市
8、场acceptance maturity承兑票据到期日acceptance maturity record承兑汇票到期记录acceptance of engagement承受委托acceptance period承付期acceptance receivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试,验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,承兑银行accepting rate
9、 of exchange外汇承兑率acceptor承兑人银行,承受人契约access存取access capability存取能力access control存取控制access control verification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and health plan意外和
10、健康保障计划accident death benefit意外死亡赔偿金,工伤死亡抚恤金accident insurance意外事故险,意外险acmodating bank通融银行acmodation allowance住宿津贴acmodation bill通融票据acmodation draft通融汇票acmodation endorsement通融背书acmodation endorser通融票据背书人acmodation kite空头支票,欠单acmodation note通融票据acmodation parties通融票据关系人acmodation purchase优惠采购acmodat
11、ion risk通融险acmodator资金融通者,贷款人accord and satisfaction和解和清偿,应允和清偿account账户,会计科目account analysis账户分析account analysis approach账户分析法account balance账户余额account chart会计科目表account classification账户分类account closing method账结法account closing procedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期account dist
12、ribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account form balance sheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号account of the exchequer国库账account paid付讫ac
13、count payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo转账通知单accountability经管责任,问责性accountability approach经管责任观,受托责任观accountability unit责任单位accountable person责任人accou
14、ntancy会计学,会计业务accountancy service会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant in charge会计主管,主办会计accountants certificate会计师证明书accountants fee会计师费accountants handbook会计师手册accountants report会计师报告accountants responsibility会计师职责accounting会计accounting activity会计工作,会计业务accounting adjustment账务调整accounting affairs会计事务accounting alternatives备选会计方法acco
