财务英语字典-普特英语听力.DOC

财务英语字典 A:?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 annual fee?年费annual general meeting?周年大会annual growth rate?年增率；每年增长率annual long-term supplement?长期个案每年补助金annual pensionable emolument?可供计算退休金的年薪annual report?年报Annual Report on the Consumer Price Index?《消费物价指数年报》annual return?周年报表；周年申报表；每年报税表格Annual Return Rules?《周年报表规则》annual review of consumer prices?每年消费物价回顾annual roll-forward basis?逐年延展方式annual salary?年薪annual statement?年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative