A:A share Ａ股；甲类股份abatement of tax 减税；减扣免税额 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 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 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accountant's report 会计师报告 accounting and auditing procedure 会计与审计程序；会计与核数程序 accounting basis 会计基础 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 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 statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatme...
