【正文】 a basket of currencies一攬子貨幣,一籃子貨幣A/C payee only只可轉(zhuǎn)帳abacus算盤(pán)abandoned property廢棄財(cái)產(chǎn)abandoned property option財(cái)產(chǎn)廢棄選擇權(quán)abandonment charge報(bào)廢支出,廢棄費(fèi)用abandonment option放棄選擇權(quán)abandonment value廢棄價(jià)值abatement claim減價(jià)要求ABC inventory systemABC存貨制度ability to bear criterion承受能力,承受能力標(biāo)準(zhǔn)abnormal cost非正常成本abnormal depreciation非正常折舊abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外項(xiàng)目,特殊項(xiàng)目,非正常項(xiàng)目abnormal loss非正常損失abnormal profit非正常利潤(rùn)abnormal rate of return非正常投資回報(bào)率abnormal return非正常報(bào)酬abnormal risk非正常風(fēng)險(xiǎn)abnormal spoilage非正常毀損abnormal waste非正常損耗above par高于面值abovetheline經(jīng)常項(xiàng)目,線上項(xiàng)目[損益表]abovetheline expenditure經(jīng)常項(xiàng)目支出,線上項(xiàng)目支出[損益表]abovetheline receipt經(jīng)常預(yù)算收入,線上項(xiàng)目收入[損益表]absence rate缺勤率absenteeism rate缺勤率absolute acceptance無(wú)條件承兌absolute assignment無(wú)條件轉(zhuǎn)讓absolute bond無(wú)附加條件債券absolute contract無(wú)附加條件合同absolute cover絕對(duì)保險(xiǎn)范圍absolute discharge無(wú)條件豁免,無(wú)條件解除債務(wù)absolute endorsement無(wú)條件背書(shū)absolute error絕對(duì)誤差absolute fixed cost固定成本,絕對(duì)固定成本absolute fixed peg system絕對(duì)聯(lián)系匯率制absolute inheritance絕對(duì)繼承權(quán)absolute liability絕對(duì)賠償責(zé)任absolute ownership絕對(duì)所有權(quán)absolute par固定票面價(jià),不變票面價(jià)absolute quota絕對(duì)配額absolute subscription確定條件的募集absolute title絕對(duì)產(chǎn)權(quán)absolute total loss實(shí)際全損absolute value error絕對(duì)值誤差absorbed burden已分配費(fèi)用,已分?jǐn)傎M(fèi)用absorbed cost已吸收成本,已分?jǐn)偝杀綼bsorbed expense已分配費(fèi)用,已分?jǐn)傎M(fèi)用absorbed overheads已分配經(jīng)常費(fèi)用,已分?jǐn)偨?jīng)常費(fèi)用absorption分配,分?jǐn)?吸收absorption account分?jǐn)傎~戶,計(jì)價(jià)賬戶absorption costing分?jǐn)偝杀痉?吸收成本法absorption pricing分?jǐn)偡ǘ▋r(jià)absorption rate分配率,分?jǐn)偮?吸收率abstract of account賬戶概要,賬戶摘要abstract of posting過(guò)賬分錄表abstract of title產(chǎn)權(quán)證明,產(chǎn)權(quán)說(shuō)明書(shū)abstracts概要,摘要accelerated debt maturity提前還債期限accelerating premium累進(jìn)獎(jiǎng)金acceptability test可接受性測(cè)試acceptable audit risk可接受審計(jì)風(fēng)險(xiǎn)acceptable quality level可接受質(zhì)量水平acceptance承兌,認(rèn)付acceptance payable應(yīng)付承兌票據(jù)acceptance agreement承兌契約acceptance and guarantee承諾與保證acceptance bank承兌銀行acceptance by intervention參與承兌,參加承兌acceptance certificate驗(yàn)收證明acceptance charge承兌費(fèi)acceptance mission承兌手續(xù)費(fèi),承兌傭金acceptance condition承兌條件acceptance credit承兌信用acceptance declaration承兌申報(bào)單acceptance fee承兌手續(xù)費(fèi)acceptance for honour代承兌,信用擔(dān)保承兌acceptance house承兌銀行,承兌所acceptance in blank空白承兌acceptance inspection驗(yàn)收acceptance letter of credit承兌信用證acceptance line銀行承兌限額acceptance market票據(jù)市場(chǎng),票據(jù)貼現(xiàn)市場(chǎng)acceptance maturity承兌票據(jù)到期日acceptance maturity record承兌匯票到期記錄acceptance of engagement接受委托acceptance period承付期acceptance receivable應(yīng)收承兌票據(jù)acceptance register承兌票據(jù)登記簿acceptance testing驗(yàn)收測(cè)試,驗(yàn)收檢查accepted bill已承兌匯票accepted bond已承兌債券accepted draft已承兌匯票accepting bank承兌銀行accepting house承兌機(jī)構(gòu),承兌銀行accepting rate of exchange外匯承兌率acceptor承兌人[銀行],接受人[契約]access存取access capability存取能力access control存取控制access control verification存取控制驗(yàn)證access cycle存取周期access routine存取程序access value存取值accession財(cái)產(chǎn)自然增益accession tax財(cái)產(chǎn)增益稅accessor存取器accessory contract附帶合同,附帶合約accessory product副產(chǎn)品accessory risk附加險(xiǎn)accident and health plan意外和健康保障計(jì)劃accident death benefit意外死亡賠償金,工傷死亡撫恤金accident insurance意外事故險(xiǎn),意外險(xiǎn)acmodating bank通融銀行acmodation allowance住宿津貼acmodation bill通融票據(jù)acmodation draft通融匯票acmodation endorsement通融背書(shū)acmodation endorser通融票據(jù)背書(shū)人acmodation kite空頭支票,欠單acmodation note通融票據(jù)acmodation parties通融票據(jù)關(guān)系人acmodation purchase優(yōu)惠采購(gòu)acmodation risk通融險(xiǎn)acmodator資金融通者,貸款人accord and satisfaction和解和清償,應(yīng)允和清償account賬戶,會(huì)計(jì)科目account analysis賬戶分析account analysis approach賬戶分析法account balance賬戶余額account chart會(huì)計(jì)科目表account classification賬戶分類account closing method賬結(jié)法account closing procedure結(jié)賬程序,結(jié)賬手續(xù)account code賬戶編號(hào),會(huì)計(jì)科目編號(hào)account days放賬日期account distribution賬戶分配account due到期賬款account executive客戶主管account flow chart賬戶流程圖account form賬戶格式,賬戶式account form balance sheet賬戶式資產(chǎn)負(fù)債表account in arrear積欠賬目account in dispute有爭(zhēng)議賬目account in transit未達(dá)賬項(xiàng),在途賬account in trust信托賬戶account note會(huì)計(jì)科目單,賬目單account number賬號(hào),賬戶編號(hào)account of the exchequer國(guó)庫(kù)賬account paid付訖account payable master file應(yīng)付賬款主檔案account payee收款人賬戶account receivable programme收賬程序account sales承銷清單,銷售清單account settled結(jié)算,已結(jié)清賬目account title會(huì)計(jì)科目,賬戶名稱account transfer轉(zhuǎn)賬科目account transfer memo轉(zhuǎn)賬通知單accountability經(jīng)管責(zé)任,問(wèn)責(zé)性accountability approach經(jīng)管責(zé)任觀,受托責(zé)任觀accountability unit責(zé)任單位accountable person責(zé)任人accountancy會(huì)計(jì)學(xué),會(huì)計(jì)業(yè)務(wù)accountancy service會(huì)計(jì)事務(wù),會(huì)計(jì)服務(wù)accountant會(huì)計(jì)人員,會(huì)計(jì)師accountant general總會(huì)計(jì)師,會(huì)計(jì)長(zhǎng)accountant in charge會(huì)計(jì)主管,主辦會(huì)計(jì)accountant39。s certificate會(huì)計(jì)師證明書(shū)accountant39。s fee會(huì)計(jì)師費(fèi)accountant39。s handbook會(huì)計(jì)師手冊(cè)accountant39。s report會(huì)計(jì)師報(bào)告accountant39。s responsibility會(huì)計(jì)師職責(zé)accounting會(huì)計(jì)accounting activity會(huì)計(jì)工作,會(huì)計(jì)業(yè)務(wù)accounting adjustment賬務(wù)調(diào)整accounting affairs會(huì)計(jì)事務(wù)accounting alternatives備選會(huì)計(jì)方法accounting approach會(huì)計(jì)方法accounting archives會(huì)計(jì)檔案accounting assumption會(huì)計(jì)假設(shè)accounting base會(huì)計(jì)基礎(chǔ)accounting based on shift分班核算accounting based on task單項(xiàng)任務(wù)核算accounting beta會(huì)計(jì)貝他系數(shù),會(huì)計(jì)β系數(shù)accounting book會(huì)計(jì)賬簿,會(huì)計(jì)賬冊(cè)accounting by counter柜組核算accounting centre核算中心accounting changes會(huì)計(jì)變更accounting check會(huì)計(jì)檢查,會(huì)計(jì)稽核,會(huì)計(jì)校驗(yàn)accounting choice會(huì)計(jì)選擇accounting clerk記賬員,會(huì)計(jì)員accounting code會(huì)計(jì)法規(guī),會(huì)計(jì)條例accounting concept會(huì)計(jì)概念,會(huì)計(jì)觀念accounting consultancy會(huì)計(jì)咨詢accounting control會(huì)計(jì)控制,會(huì)計(jì)管理accounting convention會(huì)計(jì)慣例accounting cost會(huì)計(jì)成本,會(huì)計(jì)費(fèi)用accounting criteria會(huì)計(jì)標(biāo)準(zhǔn)accounting cycle會(huì)計(jì)循環(huán)accounting data會(huì)計(jì)資料accounting decision會(huì)計(jì)決策accounting department會(huì)計(jì)部,會(huì)計(jì)處,會(huì)計(jì)科accounting disclosure會(huì)計(jì)披露,會(huì)計(jì)揭示accounting display board核算牌,核算板accounting division會(huì)計(jì)部門(mén)accounting doctrine會(huì)計(jì)學(xué)說(shuō),會(huì)計(jì)信條accounting document會(huì)計(jì)憑證,會(huì)計(jì)文件accounting element會(huì)計(jì)要素accounting entity會(huì)計(jì)實(shí)體,會(huì)計(jì)主體,會(huì)計(jì)單位accounting entry會(huì)計(jì)分錄accounting equation會(huì)計(jì)等式accounting error