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appraisal procedure 评估方法
appraisal report 评估报告
standard of professional appraisal practice 评估操作规范
Appraiser 评估师
A
Ability 能力
ability to bay 购买能力
ability to borrow 借款能力
ability to pete 竟争能力
ability to pay 支付能力
ability to repay loan 倡偿还借款能力
Above 高于，在。。。之上
above norm 限额以上
above par value 高于票面价值
Absolute 绝对的
absolute advantage 绝对优势
absolute liability 绝对赔偿责任
absolute ownership 绝对所有权
Accelerated 加速的
accelerated amortization 加速摊销
accelerated depreciation methods 加速折旧法
Accept 接受，承兑
accept a claim 接受索赔
accept to pay 承兑
Acceptable 可接受的
acceptable price 可接受价格
acceptable principle 公认的原则
Acceptance 接受，承兑，认可
acceptance bank 承兑银行
acceptance bill 承兑票据
acceptance contract 承兑合同
acceptance credit 承兑信用
acceptance payable 应付承兑汇票
acceptance mission 承兑手续费
acceptance letter of credit 承兑信用证
acceptance inspection 验收
acceptance rate 票据贴现率
Accepted 接受的，已承兑的
accepted bill 已承兑票据
accepted check 保付支票
accepted letter of credit 已承兑信用证
Acmodation 通融
According 根据，按照
according to existing law 根据现行法律
according to stock exchange practice 按照证券交易惯例
Account 帐户，会计科目
account balance 帐户余额
account payable 应付帐款
account receivable 应收帐款
accumulation account 累积帐户
assets account 资产帐户
bank account 银行帐户
capital account 资本帐户
cash account 现金帐户
checking account 支票帐户
clearing account 清算帐户，结算帐户
mission account 佣金帐户
cost account 成本帐户
deposit account 存款帐户
doubtful account 可疑帐户
equity account 股本帐户
expenses account 开支帐户
foreign currency account 外汇帐户
frozen account 冻结帐户
group account 集团帐户
inventory account 存货帐户
investment account 投资帐户
journal account 日记帐
ledger account 分类帐帐户
liability account 负债帐户
overdrawn account 透支帐户
property account 财产帐户
savings account 储蓄帐户
Accountant 会计师
Certified Public Accountant （CPA） 注册会计师
chief accountant 总会计师
cost accountant 成本会计
Accounting 会计，会计学
accounting classification 会计科目分类
accounting cycle 会计周期
accounting depreciation 帐面折旧
accounting equation 会计方程式
accounting firm 会计事务所
accounting information 会计信息
accounting principles for business enterprise 企业会计原则
accounting statement 会计报表
accounting system 会计系统
accounting year 会计年度
accrual basis accounting 权责发生制会计方法记帐
cash basis accounting 现金会计方法记帐
Accrued 应计的
accrued expenses payable 应计未付费用
accrued ine 应计收入
accrued interest on bonds 应计债券利息
accrued interest on investment 应计投资利息
accured interest patable 应计未付利息
accrued liability 应计负债
accrued profit 应计利润
accrued taxes 应计税款
Accumulated 累计的
accumulated amount 累计额
accumulated earnings 累计收益
accumulated funds 公积金
accumulated net ine 累计净收益
accumulated profit 累计利润
Accumulating 累计的
accumulating capital 累计资本
accumulating losses 累计损失
Acid ratio 流动比率
Acquiring enterprise 购方企业
Acquisition （公司间的）收购，获得
acquisition agreement 收购协议
acquisition approach 收购方法
acquisition criteria 收购标准
acquisition cost 收购成本
acquisition price 收购价格
acquisition process 收购过程
acquisition program 收购程序
acquisition value 购置价值
friendly acquisition 善意收购
（hostile takeover） 敌意收购
internal acquisition team 内部收购小组
international acquisition 国际收购
Across…the…board 全面的
across…the…board cut 全面削减
across…the…board tariff reduction 全面降低关税
Act 法令，条例
act of bankruptcy 破产法
act of God 天灾
Actual 现实的，实际的
actual assets 实际资产
actual cash value 实际现金价值
actual capital 实际资本
actual cost 实际成本
actual depreciation 实际折旧
actual value 实际价值
Add 增加
add…back 加回
add…on interest 追加利息
Added 增加的
added value of industrial output 工业增加值
added value tax 增值税
Additional 附加的，额外的
additional budget 追加预算
additional charge 附加费
additional earnings 额外收入
additional first…year depreciation 第一年额外折旧
additional mark on 额外加成
additional paid…in capital 溢缴资本
additional local tax 附加地方税
additional wage 附加工资
Adequate 适当的，适度的
adequate amount of the money supply 适度货币供应量
adequate gold and foreign exchange reserve 适度黄金外汇储备
Adjudge 宣判，裁定
adjudge a firm as bankrupt by the court 法庭裁定某企业破产
Adjudgement 宣判，裁决
Adjudication of bankruptcy 宣告破产
Adjustable 可调整的
adjustable mortgage loan（AML） 可调整抵押贷款
Adjusted 调整后的
adjusted acquisition cost 调整后购置成本
adjusted base 调整后基数
adjusted book balance 调整后的帐面余额
adjusted gross ine 调整后的净收入
adjusted net profit 调整后的净利润
Adjustment 调整
adjustment account 调整帐户
adjustment of exchange rate 汇率调整
adjustment of industrial structure 产业结构调整
adjustment of interest rate 利率调整
adjustment of price 价格调整
Administered 管制的
administered price 管制价格，限价
Administration 行政，管理
administration budget 行政预算
administration cost 管理费用
administration department 行政部门
Administrative 行政的，管理的
administrative action 行政裁定
administrative authority 行政管理当局
administrative bureau 管理局
administrative court 行政法院
administrative divisions 行政区划
administrative district（area） 行政区
administrative expense 管理费用，行政费用，办公费用
administrative interference 行政干预
administrative intervention 行政干预
administrative law 行政法
administrative management 行政管理
administrative measure 行政措施
administrative official 行政官员
administrative organization 行政机构
administrative penalty 行政罚金
Administrator 行政官，管理人员
Advance 预付
advance account 预付帐户
advance charge 预付费用
advance payment 预先付款
advance received 暂收款
Adverse 逆的
adverse balance 贸易逆差，收支赤字
Advertisement 广告
classified advertisement 分类广告
Advertising 广告，广告业
advertising costs 广告费用
advertising creative 广告创意
advertising planning 广告策划
Advisory 咨询的
advisory mittee 资询，顾问委员会
advisory expense 咨询费
advisory service in investment 投资咨询服务
Affiliated 附属的，联营的
affiliated business 联营企业
affiliated pany 联营公司
affiliated corporation 联营公司
affiliated group 联营集团
After 在。。。之后
after…acquired property clause 后取得财产条款
after…sale service 售后服务
after…tax ine 税后收入
after…tax profit 税后利润
after…tax real rate of return 税后实际收益率
Age…life method 按使用年限折旧法
Agency 代理，经销
agency contract 代理合同
agency fee 代理费
agency for government funds 政府基金代理人
agency general 总代理
Agent 代理人，代理商
agent service 代理业务
Aggregate 总计，总合，合计
aggregate amount 总金额
aggregate balance 综合平衡
aggregate demand 总需求量
aggregate earnings value 总收益值
aggregate ine 收入总额
aggregate investment 投资总额
aggregate losses 累计损失
aggregate social capital 社会总资本
aggregate supply 总供给量
Agreement 协议，契约，合同
agreement in intent 意向协议书
arbitration agreement 仲裁协定
clearing agreement 清算协定
collateral agreement 抵押契约，担保协定
Aid…the…poor programme 抚贫计划
Alien 外国的，外侨
alien bank 外国银行
alien corporation 外国公司
alien property 外国财产
Alienation 转让
All…purpose financial statement 通用财务报表
All washed up 企业倒闭
Allocated cost 已分摊成本
Allocated cost of fixed assts 固定资产折旧
Allocation 分配，分摊
allocation of market 市场分配
allocation of purchase price 购置价格分摊（指成套设备）
allocation of quota 配额分配
allocation of resources 资源分配
allocation of shares 股金分配
allocation optimum 最优配置
allocations to accounting periods 会计期间内的分摊
allocations of special drawing rights 特别提款权分配额
Allotment 拨款
Amendment 修改
amendment of register 变更登记
American Institute of Certified Public Accountants 美国注册会计师协会（AICPA）
American Society of Appraisers （ASA） 美国评估师协会
Amortization 摊销，摊还
amortization fund 偿债基金
amortization of bond issued expense 债券发行费摊销
amortization of fixed asset 固定�