财务英语词汇解说.doc

A share Ａ股；甲类股份 ??? abatement of tax 减税；减扣免税额 ??? ABN AMRO Bank N.V. 荷兰银行 ??? above-the-line expenditure 线上项目支出；经常预算支出 ??? above-the-line receipt 线上项目收入；经常预算收入 ??? ABSA Asia Limited 南非联合亚洲有限公司 ??? absolute change 绝对数值变更 ??? absolute expenditure 实际开支 ??? absolute guideline figure 绝对准则数字 ??? absolute interest 绝对权益 ??? absolute order of discharge 绝对破产解除令 ??? absolute profit margin 绝对利润幅度 ??? absolute value 实值；绝对值 ??? absolutely vested interest 绝对既得权益 ??? absorbed cost 已吸收成本；已分摊成本 ??? absorption 吸收；分摊；合并 ??? absorption rate 吸收率；摊配率；分摊率 ??? ACB Finance Limited 亚洲商业财务有限公司 ??? acceptable form of reciprocity 合理的互惠条件 ??? acceptable rate 适当利率；适当汇率 ??? acceptance agreement 承兑协议 ??? acceptance for honour 参加承兑 ??? acceptor 承兑人；接受人；受票人 ??? acceptor for honour 参加承兑人 ??? accident insurance 意外保险 ??? Accident Insurance Association of Hong Kong 香港意外保险公会 ??? accident insurance scheme 意外保险计划 ??? accident year basis 意外年度基准 ??? accommodation 通融；贷款 ??? accommodation bill 通融票据；空头票据 ??? accommodation party 汇票代发人 ??? account balance 帐户余额；帐户结余 ??? account book 帐簿 ??? account collected in advance 预收款项 ??? account current book 往来帐簿 ??? account of after-acquired property 事后取得的财产报告 ??? account of defaulter 拖欠帐目 ??? account payable 应付帐款 ??? account payee only [A/C payee only] 只可转帐；存入收款人帐户 ??? account receivable 应收帐款 ??? account receivable report 应收帐款报表 ??? account statement 结单；帐单；会计财务报表 ??? account title 帐户名称；会计科目 ??? accountants report 会计师报告 ??? Accountants Report Rules 会计师报告规则 ??? accounting and auditing procedure 会计与审计程序；会计与核数程序 ??? Accounting Arrangements 《会计安排》 ??? accounting basis 会计基础 ??? accounting by Official Receiver 破产管理署署长呈交的帐目 ??? Accounting Circular 《会计通告》 ??? accounting class 会计类别 ??? accounting date 记帐日期；会计结算日期 ??? accounting for money 款项核算 ??? Accounting Officer 会计主任 ??? accounting period 会计报告期；会计期 ??? accounting policy 会计政策；会计方针 ??? accounting practice 会计惯例 ??? accounting principle 会计准则 ??? accounting record 会计记录 ??? accounting report 会计报告 ??? Accounting Services Branch [Treasury