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 已調整稅基
adjustment of yield 對收益的調整
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
appropriation provisions 撥款條例
appropriation 侵占
approval authority 核準權
approval 核準
approximation近似
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 已調整稅基
adjustment of yield 對收益的調整
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
appropriation provisions 撥款條例
appropriation 侵占
approval authority 核準權
approval 核準
approximation近似