1AAA 美國會計(jì)學(xué)會
2Abacus《算盤》雜志
3abacus 算盤
4Abandonment廢棄,報(bào)廢;委付
5abandonment value 廢棄價值
6abatement①減免②沖銷
7ability to service debt 償債能力
8abnormal cost 異常成本
9abnormal spoilage 異常損耗
10above par 超過票面價值
11above the line線上項(xiàng)目
12absolute amount 絕對數(shù),絕對金額
13absolute endorsement 絕對背書
14absolute insolvency 絕對無力償付
15absolute priority 絕對優(yōu)先求償權(quán)
16absolute value 絕對值
17absorb 攤配,轉(zhuǎn)并
18absorption account 攤配賬戶,轉(zhuǎn)并賬戶
19absorption costing 攤配成本計(jì)算法
20abstract 摘要表
21abuse 濫用職權(quán)
22abuse of tax shelter 濫用避稅項(xiàng)目
23ACCA特許公認(rèn)會計(jì)師公會
24accelerated cost recovery system 加速成本收回制度
25accelerated depreciation method 加速折舊法,快速折舊法
26acceleration clause 加速償付條款,提前償付條款
27acceptance①承兌②已承兌票據(jù)③驗(yàn)收
28acceptance bill 承兌票據(jù)
29acceptance register 承兌票據(jù)登記簿
30acceptance sampling驗(yàn)收抽樣
31access time 存取時間
32accommodation 融通
33accommodation bill 融通票據(jù)
34accommodation endorsement 融通背書
35account①賬戶,會計(jì)科目②賬簿,報(bào)表③賬目,賬項(xiàng)④記賬
36accountability 經(jīng)營責(zé)任,會計(jì)責(zé)任
37accountability unit 責(zé)任單位
38Accountancy 《會計(jì)》雜志
39accountancy 會計(jì)
40accountant 會計(jì)員,會計(jì)師
41accountant general 會計(jì)主任,總會計(jì)
42accounting in charge 主管會計(jì)師
43accountant,s legal liability 會計(jì)師的法律責(zé)任
44accountant,s report 會計(jì)師報(bào)告
45accountant,s responsibility 會計(jì)師職責(zé)
46account form 賬戶式,賬式
47accounting①會計(jì)②會計(jì)學(xué)
48accounting assumption 會計(jì)假定,會計(jì)假設(shè)
49accounting basis 會計(jì)基準(zhǔn),會計(jì)基本方法
50accounting changes 會計(jì)變更
51accounting concept 會計(jì)概念
52accounting control 會計(jì)控制
53accounting convention 會計(jì)常規(guī),會計(jì)慣例
54accounting corporation 會計(jì)公司
55accounting cycle 會計(jì)循環(huán)
56accounting data 會計(jì)數(shù)據(jù)
57accounting doctrine 會計(jì)信條
58accounting document 會計(jì)憑證
59accounting elements 會計(jì)要素
60accounting entity 會計(jì)主體,會計(jì)個體
61accounting entry 會計(jì)分錄
62accounting equation 會計(jì)等式
63accounting event 會計(jì)事項(xiàng)
64accounting exposure 會計(jì)暴露,會計(jì)暴露風(fēng)險
65accounting firm 會計(jì)事務(wù)所
66Accounting Hall of Fame 會計(jì)名人堂
67accounting harmonization 會計(jì)協(xié)調(diào)化
68accounting identity 會計(jì)恒等式
69accounting income 會計(jì)收益
70accounting information 會計(jì)信息