金融词汇大全VIP专享VIP免费

第1页共76页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共76页A:AshareＡ股；甲类股份abatementoftax减税；减扣免税额above-the-lineexpenditure线上项目支出；经常预算支出above-the-linereceipt线上项目收入；经常预算收入absolutechange绝对数值变更absoluteexpenditure实际开支absoluteguidelinefigure绝对准则数字absoluteinterest绝对权益absoluteorderofdischarge绝对破产解除令absoluteprofitmargin绝对利润幅度absolutevalue实值；绝对值absolutelyvestedinterest绝对既得权益absorbedcost已吸收成本；已分摊成本absorption吸收；分摊；合并absorptionrate吸收率；摊配率；分摊率acceptableformofreciprocity合理的互惠条件acceptablerate适当利率；适当汇率acceptanceagreement承兑协议acceptanceforhonour参加承兑acceptor承兑人；接受人；受票人acceptorforhonour参加承兑人accidentinsurance意外保险accidentinsurancescheme意外保险计划accidentyearbasis意外年度基准accommodation通融；贷款accommodationbill通融票据；空头票据accommodationparty汇票代发人accountbalance帐户余额；帐户结余accountbook帐簿accountcollectedinadvance预收款项accountcurrentbook往来帐簿accountofafter-acquiredproperty事后取得的财产报告accountofdefaulter拖欠帐目accountpayable应付帐款accountpayeeonly[A/Cpayeeonly]只可转帐；存入收款人帐户accountreceivable应收帐款accountreceivablereport应收帐款报表accountstatement结单；帐单；会计财务报表accounttitle帐户名称；会计科目accountant'sreport会计师报告accountingandauditingprocedure会计与审计程序；会计与核数程序accountingbasis会计基础accountingclass会计类别accountingdate记帐日期；会计结算日期accountingformoney款项核算accountingperiod会计报告期；会计期accountingpolicy会计政策；会计方针accountingpractice会计惯例accountingprinciple会计准则accountingrecord会计记录accountingreport会计报告accountingstatement会计报表accountingsystem会计制度；会计系统accountingtransaction会计事项；帐务交易accountingtreatment会计处理accountingyear会计年度accretion增值；添加accrual应计项目；应累算数目accrualbasis应计制；权责发生制accrualbasisaccounting应计制会计；权责发生制会计accrue应累算；应计accruedbenefit应累算利益accruedcharges应计费用accruedcumulativepreferencesharedividend应累算的累积优先股股息accruedexpenses应累算费用accruedinterestpayable应付利息；应计未付利息accruedinterestreceivable应收利息；应计未收利息accruedright累算权益accruingprofit应累算的利润accumulatedfiscalreserve累积财政储备accumulatedprofit累积利润；滚存溢利accumulatedreserve累积储备accumulationofsurplusincome累积收益盈余acquiredassets既得资产acquisition收购；购置；取得acquisitioncost购置成本acquisitionexpenses购置费用第2页共76页第1页共76页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共76页acquisitionof100%interest收购全部股权acquisitionofcontrol取得控制权acquisitionoffixedassets购置固定资产acquisitionofshell“买壳”acquisitionprice收购价actofGod天灾actingpartner执事合伙人activemarket买卖活跃的市场；交投畅旺的市场activepartner积极参与的合伙人activetrading交投活跃actualcirculation实际流通actualcost实际成本actualexpenditure实际开支；实际支出actualincome实际入息；实际收入；实际收益actualmarket现货市场actualprice现货价；实际价格actualprofit实际利润actualquotation实盘；实际价位；实际报价actualyearbasis按实际年度计算actuals实货actuarialinvestigation精算调查actuarialprinciple精算原则actuarialreport精算师报告actuarialvaluation精算师估值actuary精算师adreferendumagreement暂定协议；有待复核的协定advaloremduty从价税；按值征税advaloremdutysystem从...