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1、abasketofcurrencies一揽子货币,一篮子货币A/Cpayeeonly只可转帐abacus算盘abandonedproperty废弃财产abandonedpropertyoption财产废弃选择权abandonmentcharge报废支出,废弃费用abandonmentoption放弃选择权abandonmentvalue废弃价值abatementclaim减价要求ABCinventorysystemABC存货制度abilitytobearcriterion承受能力,承受能力标准abnormalc
2、ost非正常成本abnormaldepreciation非正常折旧abnormalexchange非正常交易,非正常行市abnormalgain非正常收益abnormalitem例外项目,特殊项目,非正常项目abnormalloss非正常损失abnormalprofit非正常利润abnormalrateofreturn非正常投资回报率abnormalreturn非正常报酬abnormalrisk非正常风险abnormalspoilage非正常毁损abnormalwaste非正常损耗abovepar高于面值abo
3、ve-the-line经常项目,线上项目[损益表]above-the-lineexpenditure经常项目支出,线上项目支出[损益表]above-the-linereceipt经常预算收入,线上项目收入[损益表]absencerate缺勤率absenteeismrate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolutebond无附加条件债券absolutecontract无附加条件合同absolutecover绝对保险范围absolutedisc
4、harge无条件豁免,无条件解除债务absoluteendorsement无条件背书absoluteerror绝对误差absolutefixedcost固定成本,绝对固定成本absolutefixedpegsystem绝对联系汇率制absoluteinheritance绝对继承权absoluteliability绝对赔偿责任absoluteownership绝对所有权absolutepar固定票面价,不变票面价absolutequota绝对配额absolutesubscription确定条件的募集absolut
5、etitle绝对产权absolutetotalloss实际全损absolutevalueerror绝对值误差absorbedburden已分配费用,已分摊费用absorbedcost已吸收成本,已分摊成本absorbedexpense已分配费用,已分摊费用absorbedoverheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorptionaccount分摊账户,计价账户absorptioncosting分摊成本法,吸收成本法absorptionpricing分摊法定价abso
6、rptionrate分配率,分摊率,吸收率abstractofaccount账户概要,账户摘要abstractofposting过账分录表abstractoftitle产权证明,产权说明书abstracts概要,摘要accelerateddebtmaturity提前还债期限acceleratingpremium累进奖金acceptabilitytest可接受性测试acceptableauditrisk可接受审计风险acceptablequalitylevel可接受质量水平acceptance承兑,认付accep
7、tancepayable应付承兑票据acceptanceagreement承兑契约acceptanceandguarantee承诺与保证acceptancebank承兑银行acceptancebyintervention参与承兑,参加承兑acceptancecertificate验收证明acceptancecharge承兑费34acceptancecommission承兑手续费,承兑佣金acceptancecondition承兑条件acceptancecredit承兑信用acceptancedeclaratio
8、n承兑申报单acceptancefee承兑手续费acceptanceforhonour代承兑,信用担保承兑acceptancehouse承兑银行,承兑所acceptanceinblank空白承兑acceptanceinspection验收acceptanceletterofcredit承兑信用证acceptanceline银行承兑限额acceptancemarket票据市场,票据贴现市
