【正文】 ion經(jīng)濟折舊economic value經(jīng)濟價值effective cost實際成本effective exchange rate實際匯率effective tax rate實際稅率effectiveness audit效用審計efficient portfolio有效投資組合electronic data processing電子數(shù)據(jù)處理eligible mercial paper有效商業(yè)票據(jù)elimination entry抵銷分錄employee benefits payable應(yīng)付福利費employee liability insurance職工傷亡保險employee pension職工養(yǎng)老金employee retirement fund職工退休基金employee share option職工認(rèn)股權(quán)employee39。s credit憑信用借款drawee bank付款銀行drought reserve財務(wù)困難準(zhǔn)備金dual pricing雙重定價法due on demand活期。憑證documentary acceptance跟單承兌documentary draft跟單匯票dollar overhang美元過剩domestic loan國內(nèi)放款domestic share內(nèi)資股dormant asset閑置資產(chǎn)double entry復(fù)式記賬doublecheck雙重核對doubtful debts provision呆賬準(zhǔn)備。固定資產(chǎn)變賣distorted ine不真實收益distress price處理價distribution in kind實物分派。直接支付成本direct quotation直接報價direct subsidy直接補貼directory file目錄文件disbursement insurance船舶費用保險disbursement voucher付款憑證disclosure of interest權(quán)益披露discount on bond債券折價discount operation貼現(xiàn)操作discounted cash flow折現(xiàn)現(xiàn)金流量discounted payback method折現(xiàn)回收期法discretionary variable cost酌量變動成本discriminant analysis差別分析。定金。遞耗資產(chǎn)deposit存款。股份制。借記。貸款通知credit fund信貸資金crown debt國債。結(jié)算差額close end固定金額closing結(jié)賬。債權(quán)classificationof accounts帳戶分類。借據(jù)cessation of business停業(yè)cession轉(zhuǎn)讓財產(chǎn)權(quán)益chain banking連鎖銀行業(yè)務(wù)chain discount連鎖折扣chain index連鎖指數(shù)check and balance互相制衡check mitee稽核委員會check list核對項目清單check mark核對符號check price限價check programme檢查程序cheque account支票賬戶circular for confirmation通函確認(rèn)circular letter of credit循環(huán)信用證。長期資產(chǎn)capital assurance資本保險cargo certificate海運貨物保險合同cargo claim貨運索賠cargo insurance rate貨物保險費率carried interest附帶權(quán)益carryback of loss虧損轉(zhuǎn)回carrying amount賬面金額cash basis現(xiàn)金收付制cash bonus現(xiàn)金紅利cash book現(xiàn)金登記簿cash budget現(xiàn)金預(yù)算cash collection basis收付實現(xiàn)制cash distribution rate現(xiàn)金分配率cash dividend現(xiàn)金股利casual audit臨時審計casual expense臨時性費用casual worker散工casualty and theft loss意外事故及盜竊損失casualty insurance災(zāi)難保險casualty insurance proceeds意外險收入central bank中央銀行central bank rate中央銀行貼現(xiàn)率central clearing house結(jié)算中心central clearing system中央結(jié)算制度。電表訂單cable rate電匯匯率cable transfer電匯call deposit通知存款。保稅物料bonus share紅股book debt賬面?zhèn)鶆?wù)bookkeeping procedure記賬程序borrowing plan借款計劃bought and sold note買賣單據(jù)branch bank account分行賬戶budget account預(yù)算賬戶bull bond看漲債券business contract營業(yè)合同buying rate買進匯率。壓價風(fēng)潮bear covering補空bear drive賣空潮bear market市價疲軟bear operation賣空行為bid deposit投標(biāo)押金bid guarantee投標(biāo)擔(dān)保。賣空bear account空頭賬戶(指在證券交易所做空頭)bear and bull買空賣空bear bond看跌債券。結(jié)存bear拋空投機。委托人bailment財務(wù)委托bailment of goods受托保管貨品bailout method投資殘值計算法bailout payback method投資殘值回收期計算法bailout period委托期balance余額。無效所有權(quán)badges of trade交易標(biāo)志bail bond保釋擔(dān)保。后援backup copy副本backup diskette后備軟盤backward integration反向兼并backward supervision反向監(jiān)控backward tracing反向追蹤backwardation延期交割費bad and doubtful loans呆滯及不良貸款bad asset不良資產(chǎn)。轉(zhuǎn)接式信用。延期交貨back order memo延期交貨通知書back pay欠薪back rent欠租back salary欠薪backdoor financing秘密融資。累積折舊accumulated earnings累計收益accumulated error累計誤差accumulated fund累積基金accumulated ine累計收益accumulated profit累計利潤B ShareB股baby bond小額債券back charge決算后費用back duty欠稅,補繳稅款back freight退貨運費back money拖欠款。s report會計師報告accountant39。s fee會計師費accountant39。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(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?jǐn)傎M用absorbed cost已吸收成本,已分?jǐn)偝杀綼bsorbed expense已分配費用,已分?jǐn)傎M用absorbed overheads已分配經(jīng)常費用,已分?jǐn)偨?jīng)常費用absorption分配,分?jǐn)?吸收absorption account分?jǐn)傎~戶,計價賬戶absorption costing分?jǐn)偝杀痉?吸收成本法absorption pricing分?jǐn)偡ǘ▋rabsorption 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(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 maturi