财务英语词典-财务术语中英文对照.doc

财务英语词典-财务术语中英文对照A:abandonedproperty废弃财产面abandonment废弃、放弃货载(海运保险中遇有损失,货主放弃原货,取得全额赔偿)abandonmentcharges废弃费用abatement折扣abnormaldepreciation特别折旧abovepar超出票面价格absorbedburden(同appliedexpenses)已吸收负荷absorbedcosts已吸收成本absorbeddeclination已吸收跌价absorbedexpenses(同appliedburden)eptance承兑;epteddraft(bills)modationbill;modationnote(kite);ount帐;帐户;ountablewarrant责任支出的支付命令(即事前未经审计的支付命令)Accountancy会计官;会计学;ountantgeneral会计长;ountbooks帐簿(ounts)Accountclassification帐户分类(ounts)ount(fiscal)ounting会计;ountsiftreasury公库帐;ountspayableledger应付帐款分类帐;ountsreceivableledger应收帐款分类帐;ounttitle收户名称;ounttogive,rualbasis权责应计制;权现发生制;应计制;ruedassets流动资产;umulatedprofits滚存利益;umulatedsurplus滚存盈馀;urseditems期前债务Acquisitioncost取得成本Activeassets活动资产(指常有本利出入的资产)Activedebt活动债务Actualpartner普通股东Actualcost实际成本Actualdebts实际债务Actualdepreciation实际折旧Actualliabilities实际负值Actualvalue实际价值Actualmachine加数机Additionalbudget追加预算Additionalorder添办定货;ount管理科目Administrationbudget行政预算Administrationexpenses管理费用Administrationsection管理之部(分部损益表的一部分)ounting管理会计(为供给管理员管理上所需资料的会计)Administrativeexpenses管理费用Administrator遗产管理人Admissibleassets可税资产Advaluedduty从价税Advamefreight预付运费Advancedepartment放款部Advances预付;ounts短期投机买卖帐Advertisingexpenses(fee)pany,affiliatedcorporation联络公司(与持有其股份的公司发生联系的公司)Affiliatedinterests联络股权After–cost后续成本(指销售后仍须继续支付的成本)Afterdate发票后Aftersight见票后Agency代理;代理处;ounts代理帐;代理会计Agent代理人Aggregatebalancesheet合并资产负债表Aging分期(指依到期日先后,而将应收帐款分类而言)pany联号(业务上合作)All–estatement统括性损益表(包括经常及非常损益)Allocation分配Allottedannualreceipts岁入分配数Allotment(s)股份;分配