【正文】 Accounting directives 會(huì)計(jì)指令 Accounting database 會(huì)計(jì)數(shù)據(jù)庫(kù) Accounting criteria 會(huì)計(jì)標(biāo)準(zhǔn) Accounting control 會(huì)計(jì)控制 Accounting puter 會(huì)計(jì)電子計(jì)算機(jī) Accounting basis 會(huì)計(jì)基本方法 Accounting and tax database 會(huì)計(jì)和稅務(wù)數(shù)據(jù)庫(kù) Account current 往來(lái)帳戶，往來(lái)帳單 Account books 會(huì)計(jì)帳薄 Accountant’s responsibility 會(huì)計(jì)師職責(zé) Accountant’s legal liability 會(huì)計(jì)師法律責(zé)任 Accountant’s department 會(huì)計(jì)處，會(huì)計(jì)部門 Accountant general 總會(huì)計(jì)師、總會(huì)計(jì) Account bodies 會(huì)計(jì)團(tuán)體 Accountability 會(huì)計(jì)責(zé)任 Acmodator 融通匯票背書人 Acmodation charge 融通欠帳 Accident insurance 事故保險(xiǎn) Access privileges 入庫(kù)權(quán)，入網(wǎng)權(quán) Acceptreject decision 采納或不采納決策 Accepted bill 已承兌匯票 Acceptance receivable 應(yīng)收承兌匯票 Acceptance of bribes 受賄 Acceptance financing 已承兌匯票籌資 Acceptance bill 承兌匯票 Acceptable investment 可接受投資項(xiàng)目 Accelerated loan mitment 約定快速償還貸款 Abuse of trust 濫用信托權(quán) Abstract 摘要表 Absorption costing 攤配與成本計(jì)算法 Absolve 免償債務(wù)，接觸債務(wù) Accelerating bonus plan 快速累進(jìn)獎(jiǎng)金制 Accelerated capital recovery system快速資本收回制度 Abstract of title 產(chǎn)權(quán)狀況摘要表 Absorption rate 攤配比率 Absorbed overhead 已轉(zhuǎn)并間接費(fèi)用，已攤配間接費(fèi)用 Absolute liability 絕對(duì)賠償責(zé)任 Absolute fixed cost 絕對(duì)固定成本 Abscond 潛逃 Abnormal yield curve 異常收益率曲線 Abnormal gain 異常利得、異常收益 Ability to pay taxation 納稅能力 Abatement 減免、沖銷 Abandoned asset 廢棄資產(chǎn) 財(cái)務(wù)英語(yǔ)英漢對(duì)照表 Abandonment decision 廢棄決策 Abatement of taxes 減稅、退稅 Ability to service debts 償債能力 Abnormal loss 異常損失 About of circa 大約 Absolute amount 絕對(duì)數(shù)，絕對(duì)金額 Absolute insolvency 絕對(duì)無(wú)力償付 Absolute title 絕對(duì)產(chǎn)權(quán) Absorption 轉(zhuǎn)并，攤配 Abstinence 節(jié)欲，節(jié)制 Abuse 濫用職權(quán) Accelerated cost recovery system 快速（資產(chǎn)）成本回收制度 Accelerating inflation 快速通貨膨脹 Absorbed overhead 已轉(zhuǎn)并間接費(fèi)用，已攤配間接費(fèi)用 Absorption rate 攤配比率 Abstract of title 產(chǎn)權(quán)狀況摘要表 Accelerated capital recovery system快速資本收回制度 Accelerating bonus plan 快速累進(jìn)獎(jiǎng)金制 Acceptable reliability level 可接受的可靠性程度 Acceptance mission 承兌傭金，承兌手續(xù)費(fèi) Acceptance for honour 承兌拒付匯票 Acceptance of the bid 中標(biāo)，得標(biāo) Acceptance register 承兌匯票登記薄 Accepting house 匯票承兌銀行 Access code 聯(lián)網(wǎng)密碼 Access time 存取時(shí)間、連通時(shí)間 Acmodation 融通 Acmodation endorsement 融通背書 Accord and satisfaction 和解和清償 Accountable officer 會(huì)計(jì)官員，出納官員 Accountancy profession 會(huì)計(jì)職業(yè)，會(huì)計(jì)專業(yè) Account in charge 主管會(huì)計(jì)師 Accountant’s fees 會(huì)計(jì)師公費(fèi) Accountant’s lien 會(huì)計(jì)師留置權(quán) Accountants world 會(huì)計(jì)師世界網(wǎng)站 Account classification 帳戶分類表 Account day 結(jié)算日 Accounting associations 會(huì)計(jì)協(xié)會(huì) Accounting changes 會(huì)計(jì)變更 Accounting concepts 會(huì)計(jì)概念 Accounting convention 會(huì)計(jì)常規(guī)，會(huì)計(jì)慣例 Accounting cushion 會(huì)計(jì)收益低估 Accounting data processing 會(huì)計(jì)數(shù)據(jù)處理 Accounting disclosure 會(huì)計(jì)數(shù)據(jù)公開，會(huì)計(jì)披露 Accounting elements 會(huì)計(jì)要素 Accounting entity theory 會(huì)計(jì)個(gè)體論 Accounting estimate 會(huì)計(jì)估計(jì) Accounting exposure 會(huì)計(jì)風(fēng)險(xiǎn)暴露 Accounting firm merger 會(huì)計(jì)師事務(wù)所兼并 Accounting harmonization 會(huì)計(jì)協(xié)調(diào) Accounting information 會(huì)計(jì)資料，會(huì)計(jì)信息 Accounting legislation 會(huì)計(jì)立法，會(huì)計(jì)法規(guī) Accounting model 會(huì)計(jì)模式 Accounting partner 會(huì)計(jì)伙伴 Accounting policies 會(huì)計(jì)政策 Accounting principle 會(huì)計(jì)原則 Accounting profession organization 會(huì)計(jì)專業(yè)機(jī)構(gòu) Accounting records會(huì)計(jì)記錄，會(huì)計(jì)薄記 Accounting research network 會(huì)計(jì)研究網(wǎng) Accounting software 會(huì)計(jì)軟件 Accounting standard 會(huì)計(jì)標(biāo)準(zhǔn)，會(huì)計(jì)準(zhǔn)則 Accounting technologist 電子會(huì)計(jì)技術(shù)師 Accounting thought 會(huì)計(jì)思想 Accounting year 會(huì)計(jì)年度 Accounts 會(huì)計(jì)帳薄，會(huì)計(jì)報(bào)表 Accounts payable subsidiary ledger 應(yīng)付帳款輔助分類帳 Accounts receivable collection period 應(yīng)收帳款收帳期 Accounts receivable management 應(yīng)收帳款管理 Account title 帳戶名稱 Accreditee 信用證收益人 Accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì)，權(quán)責(zé)發(fā)生制會(huì)計(jì) Accrued expense 應(yīng)計(jì)費(fèi)用 Accrued payable 應(yīng)計(jì)應(yīng)付款項(xiàng) Accrued wages 應(yīng)計(jì)工資 Accumulated depreciation 累計(jì)折舊 Accumulated fund 累計(jì)基金 Accumulation 累積，累計(jì) Accumulative dividends 累計(jì)股利 Acid test ratio 酸性試驗(yàn)比率 Acknowledgement of receipt 收款回執(zhí) Acquisition 購(gòu)置，盤購(gòu) Acquisition excess盤購(gòu)超支 Acrosstheboard 全面調(diào)整，全盤調(diào)整 Across the counter正常交易 Active account 活動(dòng)帳戶 Active partner 參與經(jīng)營(yíng)合伙人 Activity 經(jīng)營(yíng)活動(dòng)、生產(chǎn)經(jīng)營(yíng)活動(dòng) Activitybased costing 作業(yè)成本法 Act of pany 公司法 Actual cost 實(shí)際成本 Actual return 實(shí)際收益 actual wage 實(shí)際工資 actuarial return 精算收益率 added hours 加班工時(shí) adding or dropping product line 增加或撤銷產(chǎn)品生產(chǎn)線 additional cost 追加成本 additional ine tax附加所得稅 additional risk 附加險(xiǎn) adequate disclosure 充分披露 adjustable peg 可調(diào)整固定匯率，可調(diào)整聯(lián)系匯率 adjusted acquisition cost 調(diào)整后購(gòu)置成本 adjusted ine 調(diào)整后收益 adjustment 調(diào)整 administration 行政管理機(jī)構(gòu)，行政管理人員 administrative budget 行政管理預(yù)算 administrative receiver 破產(chǎn)企業(yè)財(cái)產(chǎn)行政接管人 admission of partner合伙人入伙 ad valorem tariff 從價(jià)關(guān)稅 advance bill 預(yù)付匯票，預(yù)開發(fā)貨票 advanced financial management 高級(jí)財(cái)務(wù)管理學(xué) advances to affiliate 子公司借款 adventure 投機(jī)經(jīng)營(yíng)，短期經(jīng)營(yíng)