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1、经济金融英汉词典制作人：中国人民银行研究生部 龙飞虎制作年月：2004年1月27日资料来源:24-A -“ A” loa nSta ndard World Ba nk loa n.“ A”类贷款世界银行发放的标准贷款abateme nt tech no logiesTech no logies desig ned to reduce (but not elim in ate the amount of polluta nts released into the environment, e.g. from a factory.减排技术，减污技术减少(但不是消除工厂等向环境中排放的污染物数量的技
2、术。above quota超限额，超配额above the line (itemA customary bala nce-sheet or reve nu e-or-expe nse positi on in a finan cial stateme nt as compared to a below the line item.线上（条目财务报表中常规的资产负债或损益状况。相对于线下条目而言。absolute poorThose with an average annual per capita in come of less tha n that n eeded to pay for a
3、minimum con sumptio n basket, based on the food n ecesary for a recomme nded calorie in take, and for non food n eeds, con siste nt with the spe nding patterms of the poor. This rate will vary from country to country.绝对贫困者，赤贫者指人均年收入不足以支付最低消费需求的人。最低消费需求是根据能满足建议 卡路里摄入量的食物需求和与贫困人口支出模式相一致的食物需求决定的。这一标 准因
4、国家而异。Absorpti on acco un ti ng; full cost acco unting全额成本记帐法absorptive capacity吸收能力abstract （of a publicati on（出版物的摘要，概括，概要academic research学术研究 accelerate a loan加速贷款准备工作accelerated depreciati onDepreciation at a higher than usual rate in the early years of an asset s life arlower than usual rate in
5、 the later years of its life.加速折旧，快速折旧指一种折旧方法，即在一项资产的使用年限中初期各年采用高于通常的折旧率，而在后期各年采用低于通常的折旧率。accelerated recall MOV加速回收（货币保值accelerated recoveryRecovery of curre ncy used in lending operati ons subject to maintenance of value.Recovery is accelerated at the request of the member, provided that such reco
6、very doesnot result in a material reduct ion of the sum of repurchases.加速回收（货币贷款业务中为保值而采用的货币回收方式。加速回收是在成员国的要求下进行的，前提是这种回收不会导致回购额的实际减少。accelerati on of maturity （of a loa n IBRD Declarati on by a len der that theoutsta nding prin cipal is due and payable immediately, together with the in terest due,
7、follow ing non-complia nee with loa n cove nan ts.（贷款提前到期国际复兴开发银行由于（借款人未能履行贷款协议的条款，贷款人宣布贷款余额的未偿本金立即到 期，并要求连同应付利息一起偿还accepta nee, accept ing house UKMercha nt bank in the U.K. specializ ing in accepti ng bills of excha nge.承兑;票据承兑银行英国英国专门负责承兑汇票的商人银行。accepta nee; bank accepta nee; ban kers accepta nee
8、 A bill of excha nge which has bee n accepted by a ban ker.承兑;银行承兑;银行承兑票据指银行已经接收的汇票。accepta nee rate (by ben eficiaries of a project(项目受益人的受益率access, entran ce, lead ing, cha nn el, fairway*25进入，准入，门路，渠道,途径accessi on到达,接近,增加,增加物,（法律财产自然增益 加入（条约等accomodat ing policy*融通政策accommodati on type融通类型acco un
9、 tability会计责任，经营责任acco unting会计亦见 accrual (basis acco un ti ng; bus in ess acco unting; cost acco unting; curre nt cost (value accounting; double entry accounting; full cost accounting; general price level acco unting; in flati on acco un ti ng; job order acco unting; man ageme nt acco unting;man ag
10、erial acco un ti ng; sin gle-e ntry acco un ti ng; social acco un ti ng matrix; sta ndard cost acco un ti ng; stock acco un ti ngacco unting en tries; en triesThe record of a transaction in a book of accounts会计分录;帐项在帐簿中对一笔交易的记录。acco un ti ng period会计期，会计结算期acco unting practices会计业务，会计实务，核算惯例acco unt
11、ing priceA price used for acco unting purposes (i.e. not a market price. Often used synonym ously with shadow price.会计价格，帐目价格用于会计目的的价格（即,不是市场价格，常常作为影子价格的同义词使用。acco unting procedure会计程序acco unting rate of in terest - ARIDisco unt rate used to convert future values of ben efits and costs into equivale
12、 nt prese nt values.会计利率（简写为ARI用于将收益和成本的终值换算为相应现值的折现率。acco un ti ng rate of retur n*会计收益率acco un ti ng ratioRatio of acco unting price to market price of a good.会 计比率货物的会计价格与市场价格的比率。acco unting unitA bus in ess en terprise or other econo mic un it for which a system of acco unts is mai ntai ned.会计核算
13、单位指设有会计制度的企业或其他经济单位。acco unts payableAmounts due and payable to third parties for goods an d/or services purchased forwhich payme nts have not bee n made.应付帐款购进货物和(或劳务之后，对第三方应付而尚未支付的金额。acco unts receivable; receivablesAmoun ts due from others within one year of report date for goods an d/or services
14、 sold in the no rmal course of bus in ess, but for which payme nt(s have not bee n received.应收帐款报告日之后一年内，按正常途径售出的商品和(或劳务从他人处应收而尚未收讫 的付款。accrual应计见 non accrual status; overaccrualsaccrual (basis acco untingA form of acco unting where in all tran sact ions are recog ni zed and recorded at the time in
15、come is earned or expe nditures are in curred, irrespective of whether or not cash is paid or received.权责发生会计制指一种记帐形式，即对所有交易均在获得收入或发生支出时给予认定和记录，不 管是否已经支付或收到现金。accrual rateThe rate at which in terest is accrued. In pensions, the rate at which ben efits accrue.应计比率26利息的应计率。用于养老金时指福利应计比率。accrualsReve nues and expe nditures recog ni zed as earned or in curred and recorded in the financial statement of the periods to which they relate.应记项目，应计收支额已认定并记入相应时期财务报表的收到或发生的支出。accrued depreciati on; accumulated depreciati on
