【文章內(nèi)容簡介】 opment expense　　福利費 Employee benefits/welfare　　職工教育經(jīng)費 Personnel education　　待業(yè)保險費 Unemployment insurance　　勞動保險費 Labour insurance　　醫(yī)療保險費 Medical insurance　　會議費 Coferemce　　聘請中介機構(gòu)費 Intermediary organs　　咨詢費 Consult fees　　訴訟費 Legal cost　　業(yè)務(wù)招待費 Business entertainment　　技術(shù)轉(zhuǎn)讓費 Technology transfer fees　　礦產(chǎn)資源補償費 Mineral resources pensation fees　　排污費 Pollution discharge fees　　房產(chǎn)稅 Housing property tax　　車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)　　土地使用稅 Tenure tax　　印花稅 Stamp tax　　財務(wù)費用 Finance charge　　利息支出 Interest exchange　　匯兌損失 Foreign exchange loss　　各項手續(xù)費 Charge for trouble　　各項專門借款費用 Specialborrowing cost　　營業(yè)外支出 Nonbusiness expenditure　　捐贈支出 Donation outlay　　減值準備金 Depreciation reserves　　非常損失 Extraordinary loss　　處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets　　出售無形資產(chǎn)損失 Loss on sales of intangible assets　　固定資產(chǎn)盤虧 Fixed assets inventory loss　　債務(wù)重組損失 Loss on arrangement　　罰款支出 Amercement outlay　　所得稅 Ine tax　　以前年度損益調(diào)整 Prior year ine adjustmenta 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abandoned property廢棄財產(chǎn)abandoned property option財產(chǎn)廢棄選擇權(quán)abandonment charge報廢支出,廢棄費用abandonment option放棄選擇權(quán)abandonment value廢棄價值abatement claim減價要求ABC inventory systemABC存貨制度ability to bear criterion承受能力,承受能力標(biāo)準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例外項目,特殊項目,非正常項目abnormal loss非正常損失abnormal profit非正常利潤abnormal rate of return非正常投資回報率abnormal return非正常報酬abnormal risk非正常風(fēng)險abnormal spoilage非正常毀損abnormal waste非正常損耗above par高于面值abovetheline經(jīng)常項目,線上項目[損益表]abovetheline expenditure經(jīng)常項目支出,線上項目支出[損益表]abovetheline receipt經(jīng)常預(yù)算收入,線上項目收入[損益表]absence rate缺勤率absenteeism rate缺勤率absolute acceptance無條件承兌absolute assignment無條件轉(zhuǎn)讓absolute bond無附加條件債券absolute contract無附加條件合同absolute cover絕對保險范圍absolute discharge無條件豁免,無條件解除債務(wù)absolute endorsement無條件背書absolute error絕對誤差absolute fixed cost固定成本,絕對固定成本absolute fixed peg system絕對聯(lián)系匯率制absolute inheritance絕對繼承權(quán)absolute liability絕對賠償責(zé)任absolute ownership絕對所有權(quán)absolute par固定票面價,不變票面價absolute quota絕對配額absolute subscription確定條件的募集absolute title絕對產(chǎn)權(quán)absolute total loss實際全損absolute value error絕對值誤差absorbed burden已分配費用,已分攤費用absorbed cost已吸收成本,已分攤成本absorbed expense已分配費用,已分攤費用absorbed overheads已分配經(jīng)常費用,已分攤經(jīng)常費用absorption分配,分攤,吸收absorption account分攤賬戶,計價賬戶absorption costing分攤成本法,吸收成本法absorption pricing分攤法定價absorption rate分配率,分攤率,吸收率abstract of account賬戶概要,賬戶摘要abstract of posting過賬分錄表abstract of title產(chǎn)權(quán)證明,產(chǎn)權(quán)說明書abstracts概要,摘要accelerated debt maturity提前還債期限accelerating premium累進獎金acceptability test可接受性測試acceptable audit risk可接受審計風(fēng)險acceptable quality level可接受質(zhì)量水平acceptance承兌,認付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驗收證明acceptance charge承兌費acceptance mission承兌手續(xù)費,承兌傭金acceptance condition承兌條件acceptance credit承兌信用acceptance declaration承兌申報單acceptance fee承兌手續(xù)費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,票據(jù)貼現(xiàn)市場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驗收測試,驗收檢查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存取控制驗證access cycle存取周期access routine存取程序access value存取值accession財產(chǎn)自然增益accession tax財產(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accident and health plan意外和健康保障計劃accident death benefit意外死亡賠償金,工傷死亡撫恤金accident insurance意外事故險,意外險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acmodation endorser通融票據(jù)背書人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acmodation risk通融險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,會計科目account analysis賬戶分析account analysis approach賬戶分析法account balance賬戶余額account chart會計科目表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,會計科目編號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)負債表account in arrear積欠賬目account in dispute有爭議賬目account in transit未達賬項,在途賬account in trust信托賬戶account note會計科目單,賬目單account number賬號,賬戶編號account of the exchequer國庫賬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會計科目,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會計學(xué),會計業(yè)務(wù)accountancy service會計事務(wù),會計服務(wù)accountant會計人員,會計師accountant general總會計師,會計長accountant in charge會計主管,主辦會計accountant39。s certificate會計師證明書accountant39。s fee會計師費accountant39。s handbook會計師手冊accountant39。s report會計師報告accountant39。s responsibility會計師職責(zé)accounting會計accounting activity會計工作,會計業(yè)務(wù)accounting adjustment賬務(wù)調(diào)整accounting affairs會計事務(wù)accoun