新编财经英汉词典.doc

A: A shareＡ股；甲类股份abatement of tax减税；减扣免税额ABN AMRO Bank N.V.荷兰银行above-the-line expenditure线上项目支出；经常预算支出above-the-line receipt线上项目收入；经常预算收入ABSA Asia Limited南非联合亚洲有限公司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absolute 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ACB Finance Limited亚洲商业财务有限公司acceptable form of reciprocity合理的互惠条件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参加承兑人accident insurance意外保险Accident Insurance Association of Hong Kong 香港意外保险公会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 after-acquired property事后取得的财产报告account of defaulter拖欠帐目account payable应付帐款account payee only[A/C payee only] 只可转帐；存入收款人帐户account receivable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 and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements《会计安排》accounting basis会计基础accounting by Official Receiver 破产管理署署长呈交的帐目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 Officer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 Services Branch[Treasury]会计事务部(库务署〕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 year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 benefi