ACCA財務報告中140個會計專用詞匯篇(上).doc

ACCA財務報告中140個會計專用詞匯篇(上)a payment or serious payments 一次或多次付款 abatement 扣減 absolute and unconditional payments 絕對和無條件付款 accelerated payment 加速支付 acceptance date 接受日acceptance 接受 accession 加入 accessories 附屬設備 accountability 承擔責任的程度 accounting benefits 會計利益accounting period 會計期間 accounting policies 會計政策 accounting principle 會計準則 accounting treatment 會計處理 accounts receivables 應收賬款 accounts 賬項 accredited investors 經(jīng)備案的投資人 accumulated allowance 累計準備金 acknowledgement requirement 對承認的要求 acquisition of assets 資產(chǎn)的取得acquisitions 兼并 Act on Product Liability （德國）生產(chǎn)責任法 action 訴訟 actual ownership 事實上的所有權 additional filings 補充備案 additional margin 附加利差 additional risk附加風險 additions （設備的）附件 adjusted tax basis 已調(diào)整稅基 adjustment of yield 對收益的調(diào)整administrative fee管理費 Administrative Law（美國）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的稅收后果 advertising 做廣告 affiliated group 聯(lián)合團體 affiliate 附屬機構 African Leasing Association 非洲租賃協(xié)會 after-tax rate 稅后利率aggregate rents 合計租金 aggregate risk 合計風險 agreement concerning rights of explore natural resources 涉及自然資源開發(fā)權的協(xié)議 agreement 協(xié)議 alliances 聯(lián)盟 allocation of finance income 財務收益分配 allowance for losses on receivables 應收款損失備抵金 alternative uses 改換用途地使用 amenability to foreign investment 外國投資的易受控制程度 amendment 修改amortization of deferred loan fees and related consideration 遞延的貸款費和相關的報酬的攤銷 amortization schedule 攤銷進度表 amortize 攤銷 amount of recourse 求償金額 amount of usage 使用量 AMT (Alternative Minimum Tax) （美國）可替代最低稅 analogous to類推為 annual budget appropriation 年度預算撥款 appendix （契約性文件的）附件 applicable law 適用法律applicable securities laws適用的證券法律 applicable tax life 適用的應納稅壽命 appraisal 評估 appraisers 評估人員 appreciation 溢價 appropriat