a payment or serious payments 一次或多次付款
  abatement 扣減
  absolute and unconditional payments 絕對(duì)和無(wú)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(shè)備
  accountability 承擔(dān)責(zé)任的程度
  accounting benefits 會(huì)計(jì)利益
  accounting period 會(huì)計(jì)期間
  accounting policies 會(huì)計(jì)政策
  accounting principle 會(huì)計(jì)準(zhǔn)則
  accounting treatment 會(huì)計(jì)處理
  accounts receivables 應(yīng)收賬款
  accounts 賬項(xiàng)
  accredited investors 經(jīng)備案的投資人
  accumulated allowance 累計(jì)準(zhǔn)備金
  acknowledgement requirement 對(duì)承認(rèn)的要求
  acquisition of assets 資產(chǎn)的取得
  acquisitions 兼并
  Act on Product Liability (德國(guó))生產(chǎn)責(zé)任法
  action 訴訟
  actual ownership 事實(shí)上的所有權(quán)
  additional filings 補(bǔ)充備案
  additional margin 附加利差
  additional risk附加風(fēng)險(xiǎn)
  additions (設(shè)備的)附件
  adjusted tax basis 已調(diào)整稅基
  adjustment of yield 對(duì)收益的調(diào)整
  administrative fee管理費(fèi)
  Administrative Law(美國(guó))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(tuán)體
  affiliate 附屬機(jī)構(gòu)
  African Leasing Association 非洲租賃協(xié)會(huì)
  after-tax rate 稅后利率
  aggregate rents 合計(jì)租金
  aggregate risk 合計(jì)風(fēng)險(xiǎn)
  agreement concerning rights of explore natural resources 涉及自然資源開(kāi)發(fā)權(quán)的協(xié)議
  agreement 協(xié)議
  alliances 聯(lián)盟
  allocation of finance income 財(cái)務(wù)收益分配
  allowance for losses on receivables 應(yīng)收款損失備抵金
  alternative uses 改換用途地使用
  amenability to foreign investment 外國(guó)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(fèi)和相關(guān)的報(bào)酬的攤銷(xiāo)
  amortization schedule 攤銷(xiāo)進(jìn)度表
  amortize 攤銷(xiāo)
  amount of recourse 求償金額
  amount of usage 使用量
  AMT (Alternative Minimum Tax) (美國(guó))可替代最低稅
  analogous to類(lèi)推為
  annual budget appropriation 年度預(yù)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(yīng)納稅壽命
  appraisal 評(píng)估
  appraisers 評(píng)估人員
  appreciation 溢價(jià)
  appropriation provisions 撥款條例
  appropriation 侵占
  approval authority 核準(zhǔn)權(quán)
  approval 核準(zhǔn)
  approximation近似

   ACCA官方微信    
  掃一掃微信,*9時(shí)間獲取2014年ACCA考試報(bào)名時(shí)間和考試時(shí)間提醒
  
  高頓網(wǎng)校特別提醒:已經(jīng)報(bào)名2014年ACCA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行!另外,高頓網(wǎng)校2014年ACCA考試輔導(dǎo)高清課程已經(jīng)開(kāi)通,通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、模考,對(duì)學(xué)習(xí)過(guò)程進(jìn)行全程跟蹤、分析、指導(dǎo),可以幫助考生全面提升備考效果。
  
  報(bào)考指南:2014年ACCA考試備考指南
  免費(fèi)題庫(kù):2014年ACCA考試免費(fèi)題庫(kù)
  考前沖刺:ACCA備考秘籍
  高清網(wǎng)課:ACCA考試網(wǎng)絡(luò)課程