英漢會(huì)計(jì)詞匯（第2次修訂版）

　　《英漢會(huì)計(jì)詞匯》的出版為內(nèi)地和香港會(huì)計(jì)專業(yè)的合作樹(shù)立了一個(gè)里程碑。本書(shū)共收錄會(huì)計(jì)名詞一萬(wàn)四千多條。除了具有一般字典的功能外，出版本書(shū)的另一個(gè)重要目的是希望能夠就會(huì)計(jì)及有關(guān)詞匯的中英文使用方面提供一套具有權(quán)威性的版本。同時(shí)，這本詞匯亦可作為專業(yè)會(huì)計(jì)師、會(huì)計(jì)科系學(xué)生、財(cái)務(wù)顧問(wèn)、翻譯工作者和財(cái)務(wù)報(bào)表讀者的重要參考資料。片斷：Aabasketofcurrencies一攬子貨幣；一籃子貨幣AShareA股［指國(guó)內(nèi)上市公司可供中國(guó)公民以人民幣買賣的股票］A/Cpayeeonly只可轉(zhuǎn)賬abacus算盤abandonedproperty廢棄財(cái)產(chǎn)abandonedpropertyoption財(cái)產(chǎn)廢棄選擇權(quán)abandonmentcharge報(bào)廢支出；廢棄費(fèi)用abandonmentoption放棄選擇權(quán)abandonmentvalue廢棄價(jià)值abatementclaim減價(jià)要求ABCinventorysystemABC存貨制度abilitytobearcriterion承受能力；承受能力標(biāo)準(zhǔn)abnormalcost非正常成本abnormaldepreciation非正常折舊abnormalexchange非正常交易；非正常行市abnormalgain非正常收益abnormalitem例外項(xiàng)目；特殊項(xiàng)目；非正常項(xiàng)目abnormalloss非正常損失abnormalprofit非正常利潤(rùn)abnormalrateofreturn非正常投資回報(bào)率abnormalreturn非正常報(bào)酬abnormalrisk非正常風(fēng)險(xiǎn)abnormalspoilage非正常毀損abnormalwaste非正常損耗abovepar高于面值above-the-line經(jīng)常項(xiàng)目；線上項(xiàng)目［損益表］above-the-lineexpenditure經(jīng)常項(xiàng)目支出；線上項(xiàng)目支出［損益表］above-the-linereceipt經(jīng)常預(yù)算收入；線上項(xiàng)目收人［損益表］absencerate缺勤率absenteeismrate缺勤率absoluteacceptance無(wú)條件承兌absoluteassignment無(wú)條件轉(zhuǎn)讓absolutebond無(wú)附加條件債券absolutecontract無(wú)附加條件合同absolutecover絕對(duì)保險(xiǎn)范圍absolutedischarge無(wú)條件豁免；無(wú)條件解除債務(wù)absoluteendorsement無(wú)條件背書(shū)absoluteerror絕對(duì)誤差absolutefixedcost固定成本；絕對(duì)固定成本absolutefixedpegsystem絕對(duì)聯(lián)系匯率制absoluteinheritance絕對(duì)繼承權(quán)absoluteliability絕對(duì)賠償責(zé)任absoluteownership絕對(duì)所有權(quán)absolutepar固定票面價(jià)；不變票面價(jià)absolutequota絕對(duì)配額absolutesubscription確定條件的募集absoutetitle絕對(duì)產(chǎn)權(quán)absolutetotalloss實(shí)際全損absolutevalueerror絕對(duì)值誤差absorbedburden已分配費(fèi)用；已分?jǐn)傎M(fèi)用absorbedcost已吸收成本；已分?jǐn)偝杀綼bsorbedexpense已分配費(fèi)用；已分?jǐn)傎M(fèi)用

暫缺《英漢會(huì)計(jì)詞匯（第2次修訂版）》作者簡(jiǎn)介