最新詞典級會計(jì)英語詞匯大全 卷2.doc

24加速成本收回制度accelerated cost recovery system 25加速折舊法,快速折舊法accelerated depreciation method 72會計(jì)國際化accounting internationalization 95會計(jì)準(zhǔn)則委員會(英)Accounting Standards Committee 100會計(jì)趨勢和會計(jì)技術(shù)Accounting Trend and Techniques 108應(yīng)收賬款賬齡分析表accounts receivable aging schedule 110應(yīng)收賬款收款期accounts receivable collection period111已貼現(xiàn)應(yīng)收賬款accounts receivable discounted 113應(yīng)收賬款管理accounts receivable management 216通用財(cái)務(wù)報(bào)表,通用會計(jì)報(bào)表all-purpose financial statement 219可選擇性會計(jì)方法alternative accounting methods 222美國會計(jì)學(xué)會American Accounting Association 224美國注冊會計(jì)師協(xié)會,美國注冊公共會計(jì)師協(xié)American Institute of Certified Public Accountants 246年金折舊法annuity method of depreciation 264已撥定留存收益,已指定用途留存收益appropriated retained earnings 306應(yīng)收賬款轉(zhuǎn)讓assignment of accounts receivable 308政府會計(jì)師協(xié)會Association of Government Accounting 355應(yīng)付賬款平均付款期average payment period (of accounts payable) 456基礎(chǔ)語言,初學(xué)者通用符號指令語言Beginners All-purpose Symbolic Instruction Code 559英國會計(jì)學(xué)會British Accounting Association 685現(xiàn)金流量對資本支出比率cash-flow to capital-expenditure ratio 714確定等值系數(shù)certainty equivalent coefficient 715驗(yàn)資證明書certificate of capital verification 725注冊信息系統(tǒng)審計(jì)師certified information system auditor 727注冊管理會計(jì)師certified management accountant 732董事長chairman of the board of director 738信托財(cái)產(chǎn)(或遺產(chǎn))收支報(bào)表charge and discharge statement 770股東產(chǎn)權(quán)分類classification of stockholders, equity 833普通商業(yè)語言Common Business Oriented Language 856編輯財(cái)務(wù)報(bào)表,編輯會計(jì)報(bào)表compilation of financial statement862復(fù)雜信息處理complex information processing 872復(fù)利折舊法compound interest method of depreciation885電子計(jì)算機(jī)輔助財(cái)務(wù)管理computer-aided financial management 908集團(tuán)公司財(cái)務(wù)報(bào)表,集團(tuán)公司會計(jì)報(bào)表conglomerate financial statement 913合并財(cái)務(wù)報(bào)表,合并會計(jì)報(bào)表consolidated financial statement 919不變購買力會計(jì)constant purchase power accounting 921建筑合同會計(jì)construction contract accounting 929會計(jì)團(tuán)體協(xié)商委員會Consultative Committee of Accounting Bodies 932歐洲大陸會計(jì)Continental European accounting 941專業(yè)進(jìn)修教育,專業(yè)連續(xù)教育continuing professional education 954實(shí)繳股本的股票溢價(jià)contributed capital in excess of par value 956貢獻(xiàn)毛利法定價(jià)contribution approach to pricing 958貢獻(xiàn)毛利損益表contribution margin income statement 1028成本與市價(jià)孰低法cost or market, whichever is lower 1124應(yīng)付賬款占用天數(shù)days purchases in accounts payable 1125應(yīng)收賬款收款天數(shù)days sales in accounts receivable1166在確定情況下制定決策decision making under certainty 1167在不確定情況下制定決策decision making under uncertainty 1178余額遞減折舊法declining-balance method (of depreciation) 1337分部貢獻(xiàn)毛利損益表divisional contribution margin income statement 1338分部業(yè)績評價(jià)divisional performance evaluation 1343雙倍余額遞減折舊法double-declining-balance method of depreciation 1372支付利息和稅款前收益earnings before interest and tax1403電子財(cái)務(wù)計(jì)算器electronic financial calculator 1404電子資金轉(zhuǎn)賬系統(tǒng)electronic funds transfer system 1408財(cái)務(wù)報(bào)表要素、會計(jì)報(bào)表要素elements of financial statement 1417退休職工收入保障法Employee Retirement Income Security Act 1447產(chǎn)權(quán)資本對債務(wù)總額比率equity capital to total debit ratio 1477內(nèi)部控制評價(jià)evaluation of internal control 1489超額累積收益稅excess earnings accumulation tax 1505高級管理人員股票購買計(jì)劃executive stock acquisition plan 1570聯(lián)邦存款保險(xiǎn)公司Federal Deposit Insurance Corporation 1572聯(lián)邦社會保險(xiǎn)稅Federal Insurance Contribution Act Tax1608財(cái)務(wù)資本維護(hù)概念financial capital maintenance concept 1612高級財(cái)務(wù)管理人員協(xié)會Financial Executives Institute 1641金融時(shí)報(bào)普通股股票指數(shù)Financial Times Ordinary Share Index1658固定資產(chǎn)對產(chǎn)權(quán)資本比率fixed-assets to equity-capital ratio 1669固定間接費(fèi)用開支差異fixed overhead spending variance1671固定間接費(fèi)用業(yè)務(wù)量差異fixed overhead volume variance 1702國外信用保險(xiǎn)協(xié)會Foreign Credit Insurance Association 1712外幣折算風(fēng)險(xiǎn)foreign currency translation risk 1721外匯風(fēng)險(xiǎn)管理foreign exchange risk management1769完全稀釋的每股收益fully diluted earnings per share 1790未來值利息系數(shù)表,終值利息系數(shù)表future value interest factor table 1799關(guān)稅與貿(mào)易總協(xié)定General Agreement on Tariffs and Trade 1800一般管理費(fèi)用general and administrative expense 1809公認(rèn)會計(jì)原則generally accepted accounting principles1810公認(rèn)審計(jì)準(zhǔn)則generally accepted auditing standards1811股東大會general meeting of stockholders 1816一般物價(jià)水平會計(jì)general price level accounting 1817通用財(cái)務(wù)報(bào)表,通用會計(jì)報(bào)表general purpose financial statement 1844政府會計(jì)準(zhǔn)則委員會Governmental Accounting Standards Board1976支付利息和稅款前收益income before interest and tax 1981連續(xù)經(jīng)營部門營業(yè)收益income from continuing operations 1982停業(yè)部門營業(yè)收益income from discontinued operations 2067分期付款法(確認(rèn)營業(yè)收入)installment method( of revenue recognition) 2069注冊財(cái)務(wù)計(jì)劃師協(xié)會Institute of Certified Financial Planners 2070注冊公共會計(jì)師協(xié)會institute of certified public accountants 2071蘇格蘭和威爾士特許會計(jì)師協(xié)會Institute of Chartered Accountants in England and Wales 2072注冊財(cái)務(wù)計(jì)劃師協(xié)會Institute of Chartered Financial Analysts 2073內(nèi)部審計(jì)師協(xié)會Institute of Internal Auditors 2074管理會計(jì)協(xié)會Institute of Management Accounting2110內(nèi)部控制調(diào)查表internal control questionnaire 2121國際會計(jì)準(zhǔn)則International Accounting Standard 2122國際會計(jì)準(zhǔn)則委員會International Accounting Standard Committee2123國際審計(jì)指南International Auditing Guidelines 2124國際審計(jì)實(shí)務(wù)委員會International Auditing Practices Committee2125國際審計(jì)準(zhǔn)則International Auditing Standard2126國際復(fù)興開發(fā)銀行International Bank for Reconstruction and Development 2129國際財(cái)團(tuán),國際銀團(tuán)international consortium of bank 2131國際證券存單international depositary receipt 2132國際開發(fā)協(xié)會International Development Association2135國際會計(jì)師聯(lián)合會International Federation of Accountants2136國際金融公司International Financial Corporation2138會計(jì)國際化internationalization of accounting 2141國際貨幣管理international money management 2159存貨置存損益inventory holding gain or loss 2211判定應(yīng)付(應(yīng)收)款項(xiàng)judgment payable (or receivable) 2308負(fù)債對資產(chǎn)總額比率liability to total assets ratio 2354倫敦國際金融期貨交易所London International Financial Futures Exchange 2364虧損移前和移后扣減loss carryback and carryforward 2385營業(yè)能力維護(hù)maintenance of operating capacity2386實(shí)物資本維護(hù)maintenance of physical capital2409企業(yè)管理人員對收益的闡述和分析management,s discussion and analysis of earnings 2433邊際收入等于邊際成本marginal revenue equals marginal cost2439有價(jià)證券管理marketability security management 2454企業(yè)管理碩士學(xué)位master of business administration 2499最低期望收益率minimum required rate of return 2525貨幣資本維護(hù)概念money capital maintenance concept2532穆迪投資服務(wù)公司Moody,s Investors Service, Inc. 2540移動平均存貨法moving average inventory method2545多國公司,跨國公司multinational corporation (company) 2546多國公司會計(jì),跨國公司會計(jì)multinational corporation accounting 2547跨國公司財(cái)務(wù)multinational corporation finance 2550多變量判別分析法multiple discriminant analysis 2552多步式損益表multiple-step income statement 2560全國會計(jì)師協(xié)會National Association of Accountants 2561全國證券商協(xié)會National Association of Securities Dealers 2563全國自動化會計(jì)研究系統(tǒng)National Automated Accounting Research System 2585凈收益對資產(chǎn)總額比率net income to total assets ratio 2600新廠房和機(jī)器設(shè)備支出new plant and equipment expenditures2603紐約股票交易所普通股股票指數(shù)New York Stock Exchange Common Stock Index2614未分配留存收益,未指定用途留存收益nonappropriated retained earnings 2658存貨銷售天數(shù)number of days sales in inventory2661會計(jì)報(bào)表目標(biāo)objectives of financial statement2704營業(yè)能力維護(hù)概念operating capacity maintenance concept2726最優(yōu)資本結(jié)構(gòu)optimal(optimum) capital structure2788母公司會計(jì)報(bào)表parent company financial statement 2846完工百分率法percentage of completion method 2863會計(jì)期概念periodicity concept( of accounting) 2877個(gè)人財(cái)務(wù)計(jì)劃編制軟件personal financial planning software 2888實(shí)物資本維護(hù)概念physical capital maintenance concept 2915聯(lián)營法,股權(quán)聯(lián)營法pooling of interests method( of combination) 2959普倫蒂斯?霍爾信息網(wǎng)絡(luò)Prentice-Hall,s Information Network 2977按物價(jià)水平調(diào)整的報(bào)表price-level adjusted statement 3014產(chǎn)量折舊法production method of depreciation 3015產(chǎn)量法(確認(rèn)收入)production method of revenue recognition3040計(jì)劃評審法,網(wǎng)絡(luò)計(jì)劃法program evaluation and review technique 3087購置法,盤購法purchase method( of combination) 3100會計(jì)信息的質(zhì)量特征qualitative characteristics( of accounting information) 3116內(nèi)部控制調(diào)查表questionnaire on internal control3160變產(chǎn)清算表realization and liquidation statement 3201余額遞減折舊法reducing-balance method( of depreciation) 3234重置成本折舊法replacement cost method( of depreciation)3262重編財(cái)務(wù)報(bào)表,重編會計(jì)報(bào)表restatement (of financial statement)3341銷售基準(zhǔn)確認(rèn)收入sales basis (of revenue recognition) 3385證券交易管理委員會Securities and Exchange Commission3386證券和投資管理委員會Securities and Investment Board 3404銷售和管理費(fèi)用selling and administrative expense3408銷售或繼續(xù)加工決策sell-or-process-further decision 3462償債基金折舊法sinking fund method (of depreciation) 3482社會責(zé)任會計(jì)social responsibility accounting3491資金來源和支用表source and application of fund statement 3499專用財(cái)會報(bào)表,專用會計(jì)報(bào)表special purpose financial statement 3501個(gè)別鑒別法specific identification method 3504特定獨(dú)立個(gè)體假設(shè)specific separate entity postulate 3536會計(jì)名詞的標(biāo)準(zhǔn)化standardization of accounting terms3549現(xiàn)金收支表statement of cash receipts and disbursement 3550財(cái)務(wù)狀況表statement of financial position (or condition) 3551變現(xiàn)和清償表statement of realization and liquidation 3552留存盈余表、留存收益表statement of retained earnings 3553股東產(chǎn)權(quán)表statement of stockholders, equity 3554財(cái)務(wù)會計(jì)概念公報(bào)Statements of Financial Accounting Concepts 3555財(cái)務(wù)會計(jì)準(zhǔn)則公報(bào)Statements of Financial Accounting Standards 3556國際會計(jì)準(zhǔn)則公報(bào)Statements of International Accounting Standards 3557標(biāo)準(zhǔn)會計(jì)實(shí)務(wù)公報(bào)Statements of Standard Accounting Practice 3558審計(jì)準(zhǔn)則公報(bào)Statements on Auditing Standards 3583股票交易所自動行情表stock exchange automated quotations 3609直線折舊法straight-line method (of depreciation) 3634年限總額折舊法sum-of-the-years digits method (of depreciation) 3712投機(jī)十誡ten commandments of speculation 3750資金時(shí)間價(jià)值計(jì)算器time-value of money calculator 3785傳統(tǒng)財(cái)務(wù)管理traditional financial management 3798外幣折算translation (of foreign currency)382810天內(nèi)付款2%折扣,30天付款無折扣2/10, n/30 (two/ten, net/thirty)3841未指定用途留存收益unappropriated retained earnings 3845呆賬,壞賬uncollectible accounts (receivable)3880未實(shí)現(xiàn)資產(chǎn)置存損益unrealized holding gain or loss 3973加權(quán)平均單位貢獻(xiàn)毛利weighted average contribution margin 3974加權(quán)平均資本成本weighted average cost of capital 3975加權(quán)平均存貨法weighted average inventory method 1美國會計(jì)學(xué)會AAA2算盤雜志Abacus3算盤abacus 4廢棄,報(bào)廢;委付Abandonment5廢棄價(jià)值abandonment value 6減免沖銷abatement7償債能力ability to service debt 8異常成本abnormal cost 9異常損耗abnormal spoilage 10超過票面價(jià)值above par 11線上項(xiàng)目above the line12絕對數(shù),絕對金額absolute amount 13絕對背書absolute endorsement 14絕對無力償付absolute insolvency 15絕對優(yōu)先求償權(quán)absolute priority 16絕對值absolute value 17攤配,轉(zhuǎn)并absorb 18攤配賬戶,轉(zhuǎn)并賬戶absorption account 19攤配成本計(jì)算法absorption costing 20摘要表abstract 21濫用職權(quán)abuse 22濫用避稅項(xiàng)目abuse of tax shelter 23特許公認(rèn)會計(jì)師公會ACCA26加速償付條款,提前償付條款acceleration clause 27承兌已承兌票據(jù)驗(yàn)收acceptance28承兌票據(jù)acceptance bill 29承兌票據(jù)登記簿acceptance register 30驗(yàn)收抽樣acceptance sampling31存取時(shí)間access time 32融通accommodation 33融通票據(jù)accommodation bill 34融通背書accommodation endorsement 35賬戶,會計(jì)科目賬簿,報(bào)表賬目,賬項(xiàng)account36經(jīng)營責(zé)任,會計(jì)責(zé)任accountability 37責(zé)任單位accountability unit 38會計(jì)雜志Accountancy 39會計(jì)accountancy 40會計(jì)員,會計(jì)師accountant 41會計(jì)主任,總會計(jì)accountant general 42主管會計(jì)師accounting in charge 43會計(jì)師的法律責(zé)任accountant,s legal liability 44會計(jì)師報(bào)告accountant,s report 45會計(jì)師職責(zé)accountant,s responsibility 46賬戶式,賬式account form 47會計(jì)會計(jì)學(xué)accounting48會計(jì)假定,會計(jì)假設(shè)accounting assumption 49會計(jì)基準(zhǔn),會計(jì)基本方法accounting basis 50會計(jì)變更accounting changes 51會計(jì)概念accounting concept 52會計(jì)控制accounting control 53會計(jì)常規(guī),會計(jì)慣例accounting convention 54會計(jì)公司accounting corporation 55會計(jì)循環(huán)accounting cycle 56會計(jì)數(shù)據(jù)accounting data 57會計(jì)信條accounting doctrine 58會計(jì)憑證accounting document 59會計(jì)要素accounting elements 60會計(jì)主體,會計(jì)個(gè)體accounting entity 61會計(jì)分錄accounting entry 62會計(jì)等式accounting equation 63會計(jì)事項(xiàng)accounting event 64會計(jì)暴露,會計(jì)暴露風(fēng)險(xiǎn)accounting exposure 65會計(jì)事務(wù)所accounting firm 66會計(jì)名人堂Accounting Hall of Fame 67會計(jì)協(xié)調(diào)化accounting harmonization 68會計(jì)恒等式accounting identity 69會計(jì)收益accounting income 70會計(jì)信息accounting information 71會計(jì)信息系統(tǒng)accounting information system 73會計(jì)雜志accounting journals 74會計(jì)法規(guī)accounting legislation 75會計(jì)手冊accounting manual 76會計(jì)目標(biāo)accounting objective 77會計(jì)期accounting period 78會計(jì)政策accounting policies 79會計(jì)假設(shè)accounting postulate 80會計(jì)實(shí)務(wù)accounting practice 81會計(jì)原則accounting principle 82會計(jì)原則委員會Accounting Principle Board 83會計(jì)程序accounting procedures 84會計(jì)職業(yè),會計(jì)專業(yè)accounting profession 85會計(jì)收益率accounting rate of return 86會計(jì)記錄,會計(jì)簿籍a(chǎn)ccounting records 87會計(jì)評論Accounting Review 88會計(jì)規(guī)則accounting rules 89會計(jì)公告文件Accounting Series Release 90會計(jì)服務(wù)accounting service 91會計(jì)軟件accounting software 92會計(jì)標(biāo)準(zhǔn),會計(jì)準(zhǔn)則accounting standard 93會計(jì)標(biāo)準(zhǔn)化accounting standardization 94會計(jì)準(zhǔn)則委員會(英)Accounting Standards Board 96會計(jì)制度會計(jì)系統(tǒng)accounting system97會計(jì)技術(shù)accounting technique 98會計(jì)理論accounting theory 99會計(jì)業(yè)務(wù),會計(jì)賬務(wù)accounting transaction 101會計(jì)單位accounting unit 102會計(jì)計(jì)價(jià)accounting valuation 103會計(jì)年度accounting year 104會計(jì)賬簿,會計(jì)報(bào)表accounts 105承銷清單,承銷報(bào)告單account sales 106應(yīng)付賬款accounts payable 107應(yīng)收賬款accounts receivable 109已轉(zhuǎn)讓應(yīng)收賬款accounts receivable assigned 112應(yīng)收賬款籌資,應(yīng)收賬款融資accounts receivable financing 114應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)accounts receivable turnover 115增殖accretion 116應(yīng)計(jì)制會計(jì),權(quán)責(zé)發(fā)生制會計(jì)accrual basis accounting 117應(yīng)計(jì)資產(chǎn)accrued asset 118應(yīng)計(jì)費(fèi)用accrued expense 119應(yīng)計(jì)負(fù)債accrued liability 120應(yīng)計(jì)收入accrued revenue 121累計(jì)折舊accumulated depreciation 122累計(jì)股利accumulated dividend 123累積盈余稅,累積收益稅accumulated earnings tax 124累積,累計(jì)accumulation 125酸性試驗(yàn)比率acid test ratio 126被盤購公司,被兼并公司acquired company 127購置,盤購acquisition 128盤購會計(jì)acquisition accounting 129購置成本acquisition cost 130購置決策acquisition decision 131盤購超支acquisition excess 132盤購盈余acquisition surplus 133全面調(diào)整across-the-board 134預(yù)交公司稅ACT 135法案,法規(guī)act 136起訴,訴訟action 137活動賬戶active account 138活動資產(chǎn)active assets 139業(yè)務(wù)活動,作業(yè)activity 140作業(yè)賬戶activity account 141作業(yè)會計(jì)activity accounting 142業(yè)務(wù)活動比率activity ratio 143業(yè)務(wù)活動量差異activity variance 144破產(chǎn)法act of bankruptcy 145公司法act of company 146天災(zāi),不可抗力act of God 147實(shí)際資本actual capital 148實(shí)際價(jià)值actual value 149實(shí)際工資actual wage 150增值added value 151增值表added value statement 152增值稅added value tax 153增置,擴(kuò)建addition 154附加折舊,補(bǔ)提折舊additional depreciation 155附加實(shí)繳資本additional paid-in capital 156附加稅additional tax 157充分披露adequate disclosure 158附加賬戶adjunct account 159可調(diào)整利率債券adjustable-rate bond 160調(diào)整后收益總額,調(diào)整后所得總額adjusted gross income 161調(diào)整后試算表adjusted trial balance 162調(diào)整分錄adjusting entry 163調(diào)整adjustment 164調(diào)整賬戶adjustment account 165調(diào)整債券adjustment bond 166行政管理會計(jì)administrative accounting 167行政管理預(yù)算administrative budget 168行政管理費(fèi)用administrative expense169資產(chǎn)折舊年限幅度ADR 170從價(jià)稅ad valorem tax 171預(yù)付款,墊付款advance 172預(yù)交公司稅advance corporation tax 173預(yù)收客戶款advances from customers 174預(yù)付貨款advance to suppliers 175投機(jī)經(jīng)營,短期經(jīng)營adventure 176反面意見,否定意見adverse opinion 177不利差異,逆差adverse variance 178咨詢服務(wù)advisory services179聯(lián)營公司affiliated company 180聯(lián)營affiliation 181結(jié)賬后試算表after closing trial balance 182售后成本after cost 183出票后兌付after date 184見票后兌付after sight 185稅后after-tax 186政府會計(jì)師聯(lián)合會AGA 187壽命,賬齡,資產(chǎn)使用年限age 188年齡減免age allowance189賬齡分析age analysis 190代理,代理關(guān)系agency 191代理傭金agency commission 192代管基金agency fund 193議事日程,備忘錄agenda 194代理商,代理人agent 195合并資產(chǎn)負(fù)債表aggregate balance sheet 196合并損益表aggregate income statement 197調(diào)整后收益總額,調(diào)整后所得總額AGI 198應(yīng)收賬款賬齡分析aging of accounts receivable199賬齡表aging schedule 200貼水,折價(jià)agio 201匯兌業(yè)務(wù),兌換業(yè)務(wù)agiotage 202年度股東大會AGM 203協(xié)議agreement 204合伙協(xié)議agreement of partnership 205美國注冊公共會計(jì)師協(xié)會AICPA 206會計(jì)信息系統(tǒng)AIS 207資本總額收益率all capital earnings rate 208總括收益概念all-inclusive income concept 209分?jǐn)?分配allocation 210分配標(biāo)準(zhǔn)allocation criteria211分配,撥付分配數(shù),撥付數(shù)allotment212備抵折讓津貼allowance213呆賬備抵allowance for bad debts 214折舊備抵賬戶allowance for depreciation 215備抵法allowance method 217阿爾法風(fēng)險(xiǎn),第一種審計(jì)風(fēng)險(xiǎn)alpha risk 218涂改支票altered check 220替代方案,備選方案alternative proposals 221企業(yè)合并amalgamation 223美國銀行證券存單,美國銀行證券托存收據(jù)American depository receipts 225美式期權(quán)American option 226美國股票交易所American Stock Exchange 227攤銷攤還amortization228攤余成本amortized cost 229金額,合計(jì)amount 230金額不符amount differ 231到期金額amount due 2321元的本利和amount of 1 dollar 233分析analysis 234分析師analyst235分析性檢查analytical review 236年度審計(jì)annual audit 237年度結(jié)賬annual closing 238年度股東大會annual general meeting 239按年折算annualize 240折算年度凈現(xiàn)值annualized net present value 241年度報(bào)告annual report 242年金annuity 243期初年金annuity due244預(yù)付年金annuity in advance245遲付年金annuity in arrears247填早日期antedate 248預(yù)計(jì),預(yù)列anticipation 249防止稀釋條款anti-dilution clause 250消除污染投資anti-pollution investment 251反暴利稅anti-profiteering tax 252反避稅anti-tax avoidance 253反拖拉斯立法anti-trust legislation 254應(yīng)付賬款A(yù)/P 255會計(jì)原則委員會APB 256會計(jì)原則委員會意見書APB Opinion 257申請,申請書Application258已分配間接費(fèi)用applied overhead 259估價(jià)appraisal 260評估資本appraisal capital 261估價(jià)盈余appraisal surplus 262估價(jià)員,估價(jià)師appraiser 263增值appreciation 265撥款,指撥經(jīng)費(fèi)appropriation 266撥款賬戶留存收益分配賬戶appropriation account 267撥款預(yù)算appropriation budget268核定,審批approval 269核定賬戶approved account 270核定債券approved bond 271應(yīng)收賬款A(yù)/R 272套利,套匯arbitrage 273套利業(yè)務(wù),套匯業(yè)務(wù)arbitrage transaction 274仲裁,公斷arbitration 275算術(shù)誤差arithmetical error 276正常價(jià)格,公正價(jià)格arm,s-length price 277一臂之隔交易,正常交易arm,s-length transaction 278會計(jì)收益率ARR 279拖欠,欠款遲付arrears280財(cái)產(chǎn)扣押arrestment 281約瑟?安德森會計(jì)師事務(wù)所,安達(dá)信會計(jì)師事Authur Anderson & Co. 282文件條文,合同條款article 283公司章程articles of incorporation284合伙契約articles of partnership 285環(huán)接articulate 286環(huán)接觀念articulated concept 287人工智能artificial intelligence 288審計(jì)準(zhǔn)則委員會ASB 289美國股票交易所ASE