【正文】 ion經(jīng)濟(jì)折舊economic value經(jīng)濟(jì)價(jià)值effective cost實(shí)際成本effective exchange rate實(shí)際匯率effective tax rate實(shí)際稅率effectiveness audit效用審計(jì)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(fèi)employee liability insurance職工傷亡保險(xiǎn)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(cái)務(wù)困難準(zhǔn)備金dual pricing雙重定價(jià)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(guò)剩domestic loan國(guó)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(duì)doubtful debts provision呆賬準(zhǔn)備。固定資產(chǎn)變賣distorted ine不真實(shí)收益distress price處理價(jià)distribution in kind實(shí)物分派。直接支付成本direct quotation直接報(bào)價(jià)direct subsidy直接補(bǔ)貼directory file目錄文件disbursement insurance船舶費(fèi)用保險(xiǎn)disbursement voucher付款憑證disclosure of interest權(quán)益披露discount on bond債券折價(jià)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(dòng)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(guó)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(cái)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(huì)check list核對(duì)項(xiàng)目清單check mark核對(duì)符號(hào)check price限價(jià)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(zhǎng)期資產(chǎn)capital assurance資本保險(xiǎn)cargo certificate海運(yùn)貨物保險(xiǎn)合同cargo claim貨運(yùn)索賠cargo insurance rate貨物保險(xiǎn)費(fèi)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(shí)現(xiàn)制cash distribution rate現(xiàn)金分配率cash dividend現(xiàn)金股利casual audit臨時(shí)審計(jì)casual expense臨時(shí)性費(fèi)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(xiǎn)casualty insurance proceeds意外險(xiǎn)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(jì)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(yíng)業(yè)合同buying rate買進(jìn)匯率。壓價(jià)風(fēng)潮bear covering補(bǔ)空bear drive賣空潮bear market市價(jià)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(jī)。委托人bailment財(cái)務(wù)委托bailment of goods受托保管貨品bailout method投資殘值計(jì)算法bailout payback method投資殘值回收期計(jì)算法bailout period委托期balance余額。無(wú)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(fèi)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(jì)收益accumulated error累計(jì)誤差accumulated fund累積基金accumulated ine累計(jì)收益accumulated profit累計(jì)利潤(rùn)B ShareB股baby bond小額債券back charge決算后費(fèi)用back duty欠稅,補(bǔ)繳稅款back freight退貨運(yùn)費(fèi)back money拖欠款。s report會(huì)計(jì)師報(bào)告accountant39。s fee會(huì)計(jì)師費(fèi)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(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 maturi