财务词汇要点.doc

Abandoned asset 废弃资产 Abandonment decision 废弃决策 Abandonment stage 废弃阶段 Abandonment value 废弃价值 Abatement 减免、冲销 Abatement of taxes 减税、退税 Abbreviated accounts 简式会计报 ABC system(of inventory control)分级存货控制制度 Ability to pay taxation 纳税能力 Ability to service debts 偿债能力 Abnormal cost 异常成本 Abnormal depreciation 异常折旧 Abnormal gain 异常利得、异常收益 Abnormal loss 异常损失 Abnormal shrinkage 异常盘亏 Abnormal spoilage 异常损耗 Abnormal yield curve 异常收益率曲线 About of circa 大约 About par 超过票面值 Above the line 线上项目 Abscond 潜逃 Absolute amount 绝对数，绝对金额 Absolute cost advantage 绝对成本优势 Absolute endorsement 绝对背书 Absolute fixed cost 绝对固定成本 Absolute insolvency 绝对无力偿付 Absolute interest 绝对权益 Absolute priority 绝对优先求偿权 Absolute liability 绝对赔偿责任 Absolute title 绝对产权 Absolute value 绝对值 Absolve 免偿债务，接触债务 Absorbed overhead 已转并间接费用，已摊配间接费用 Absorption 转并，摊配 Absorption account 转并帐户，摊配帐户 Absorption costing 摊配与成本计算法 Absorption rate 摊配比率 Abstinence 节欲，节制 Abstinence theory of interest 利息的节制理论 Abstract 摘要表 Abstract of title 产权状况摘要表 Abuse 滥用职权 Abuse of tax shelter 滥用避税项目 Abuse of trust 滥用信托权 Accelerated capital recovery system快速资本收回制度 Accelerated cost recovery system 快速（资产）成本回收制度 Accelerated depreciation method 加速折旧法、快速折旧法 Accelerated loan commitment 约定快速偿还贷款 Accelerating bonus plan 快速累进奖金制 Accelerating inflation 快速通货膨胀 Accelerating clause 快速偿付条款 Acceptable investment 可接受投资项目 Absolve 免偿债务，接触债务 Absorbed overhead 已转并间接费用，已摊配间接费用 Absorption 转并，摊配 Absorption account 转并帐户，摊配帐户 Absorption costing 摊配与成本计算法 Absorption rate 摊配比率 Abstinence 节欲，节制 Abstinence theory of interest 利息的节制理论 Abstract 摘要表 Abstract of title 产权状况摘要表 Abuse 滥用职权 Abuse of tax shelter 滥用避税项目 Abuse of trust 滥用信托权 Accelerated capital recovery system快速资本收回制度 Accelerated cost recovery system 快速（资产）成本回收制度 Accelerated depreciation method 加速折旧法、快速折旧法 Accelerated loan commitment 约定快速偿还贷款 Accelerating bonus plan 快速累进奖金制 Accelerating inflation 快速通货膨胀 Accelerating clause 快速偿付条款 Acceptable investment 可接受投资项目 Acce