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abintestato拉无遗嘱(财产)abandonedasset报废资产abandonedassetnotcharged-off未冲销资产abandonedproperty报废财产,委付财产abandonment报废,委付abandonmentloss报废损失abandum拉没收物abatement减税,减征税额,废除(法令),终止诉讼abatementoftax减税abattoirtax屠宰税ABCtransactionABC交易,连锁交易,chairtransactionabilityofbearingtaxation负税能力abilityoffacultytheory能力说abilitytheoryoftaxation量能课税理论abilitytopay支付能力,偿付能力,纳税能力abilitytopaytaxation纳税能力ability-to-payprincipaloftaxation税收量能负担原则abnormaldepreciation特别折旧,非正常折旧abnormalgains非正常收益abnormalincome非正常收入abnormalspoilage非正常损耗abnormaltaxpayer非正常纳税人abode居所,住所aboriginalcost原始成本above-norminvestmentprojects限额以上投资项目above-normal-loss(ANL)异常损失abovepar(value)溢价aboveparissue溢价发行above-targetprofit超额利润abovetheline线上项目above-the-lineexpenditure线上支出,经常项目支出absenceofconsideration(合同)没有金额规定absoluteacceptance无条件承兑absoluteassignment无条件转让absolutebond不附条件债券absoluteconveyance无条件让渡absolutecost绝对成本absolutecover绝对保值absoluteendorsement无条件背书absolutehypothesis绝对收入假设absoluteimportquota绝对进口配额absoluteliability绝对赔偿责任absoluteinterest绝对利益,纯利息absolutenetloss绝对净损失absoluteparofexchange固定汇兑平价absoluteprice绝对价格absolutepromisetopay无条件付款absolutestandardofliving绝对生活标准absolutetotalloss绝对全损,实际全损absorb承担(费用),(帐户)分配absorbedcost已分摊成本absorbedexpense已分摊支出absorbedprofits已分配利润absorption合并,兼并,(费用)分摊absorptionaccount附属账,分摊帐户absorptioncost全额成本absorptioncosting全额成本核算法absqueullaconditione无条件的abstractaccount(月)结帐户,摘要帐户abstractbook(收支)摘要簿abstractinvoice简式发票,摘要发票abstractledger工业制造费用总帐abstractofaccount帐目摘要,对帐单abstractofposting过帐户abstractoftitle产权说明书abstractstatement摘要说明书abuseoflaw法律滥用abuseofrights滥用权力abuseoftaxtreaty滥用税收协定acceleratedamortization加速摊销acceleratedcoefficient加速系数accelerateddepreciation加速折旧accelerateddepreciationallowance加速折旧率acceleratedmethodofdepreciation加速折旧法acceleratedprinciple加速原理acceleratedtariffelimination加速关税减让(协定)acceleratortheoryofinvestment投资加速理论accept承兑acceptabillofexchange承兑汇票acceptance承兑acceptanceagreement承兑协议acceptanceandgrarantee承诺支付acceptancebank承兑银行acceptancebill承兑票据acceptancedraft承兑票据acceptancebusiness票据承兑业acceptancebyintervention参加承兑acceptancebyhonour参加承兑acceptancecertificate验收合格证acceptancecheck验收acceptancecommission承兑手续费acceptancecorporation承兑票据公司acceptancemarket承兑市场acceptancepayable应付承兑票据acceptancerate票据贴现率acceptancereceivable应收承兑票据accepteddraft已承兑票据accepteddraft已承兑汇票accepted已承兑acceptedbill已承兑票据accepteddraft已承兑票据accepter/acceptor承兑人,受票人acceptingbank承兑银行acceptinghouse承兑银行accessdividend支取股息,参与子公司分配股息,dividendaccessscheme,stapledstockaccessiontax财产增益税accessaryequipment辅助设备accidentbeyondcontrol不可抗力灾害accidentdamage意外损害accidentdeathinsurance意外死亡保险accidentinsurance意外保险accidentallosses意外损失accommodationallowance食宿补贴accommodationbill食宿费用,欠单,空头支票,融通票据accommodationbilloflading融通提单,空头提单accommodationoccupiedbyemployee职工福利津贴,雇员福利津贴accommodator贷款人accordingtovalue从价account科目,帐户accountasrecordinaledger总帐accountbill帐单accountbook帐簿,帐册accountcurrent会计月报表,流动帐户,往来帐户accountdue应收账款accountduty遗产清算税accountinarrear拖欠帐户,余额结算accountintransit未达账项accountofadvance预付帐户accountofbusiness营业账,营业报告书accountofexecutor遗产清册accountoutstanding未付账款accountpaid已付款accountpayable应付账款accountpayableledger应付账款分类账,应付账款明细表accountpayableregister应付账款登记簿accountpayablesubsidiaryledger应付账款明细帐accountpayee收款人帐户accountpurchase赊购accountreceivable应收账户accountreceivableagingschedule应收帐户账龄分析表accountreceivableassigned已转让应收账款accountreceivablediscounted应收账款贴现accountreceivableledger应收账款明细帐accountsreceivableturnover应收账款周转率accountrendered结欠清单accountsales承销清单,寄售销货清单accountsettled决算,付讫accountsystem会计制度accounttitle帐户名称,会计科目accounttogive支出帐目accounttoreceive收入帐目accounttransfer转帐accounttransfermemo转帐通知单accountturnover周转帐户accountworking业务帐户accountyear会计年度accountability会计责任accountancy会计工作accountant会计师accountantgeneral会计主任,总会计师accountantbill帐单accountantship会计职务accountee受信买方,开证申请人accounting会计,会计学accountinganalysis会计分析accountingassumption会计假设accountingbasis会计基础accountingbooks会计帐簿accountingcontrol会计管理,会计控制accountingconventions会计惯例accountingcycle会计循环,会计周期accountingdetailsitems会计明细科目accountingdocument会计凭证accountingentity记账单位accountingentry会计分录accountingequation会计方程式,会计等式accountingevidence会计凭证accountingevent会计事项accountingfirm会计事务所accountingforapooling联营会计accountingforinflation通货膨胀会计accountingformanagement管理会计accountingidentity会计恒等式accountingincome会计收益,账面所得accountinginformation会计资料,会计信息accountingitems会计科目accountingmanual会计规程,会计手册accountingmethod会计方法accountingontheaccrualbasis权责发生制,应收应付制accountingonthecashbasis收付实现制,现收现付制accountingperiod会计期间accountingpersonnel会计人员accountingpostulate会计假定accountingprice账面价格accountingprinciple会计原理accountingprocedure会计程序accountingrateofinterest会计利率accountingrateofreturn会计收益率accountingratio会计比例(货物的账面价格与市场价格的比率)accountingreport会计报告accountingrule会计规则accountingstandard会计准则accountingsubject会计主体accountingsystem会计制度,会计系统accountingterminology会计术语accountingtransaction会计事项accountingtreatment会计处理accountingunit会计单位accountingyear会计年度(fiscalyear)accounts-basedVAT核算制增值税accreditedbuyer受信买方,开证申请人accreditedparty信用证申请人accreditee信用证申请人accreditingparty信用证开立方accreditor有权授予信用证的一方accretion增值accretionmethod自然增值法accretionprinciple增值原则accrual增值,应