1AAA 美國會(huì)計(jì)學(xué)會(huì)
2Abacus《算盤》雜志
3abacus 算盤
4Abandonment廢棄,報(bào)廢;委付
5abandonment value 廢棄價(jià)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(jià)值
11above the line線上項(xiàng)目
12absolute amount 絕對(duì)數(shù),絕對(duì)金額
13absolute endorsement 絕對(duì)背書
14absolute insolvency 絕對(duì)無力償付
15absolute priority 絕對(duì)優(yōu)先求償權(quán)
16absolute value 絕對(duì)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(huì)計(jì)師公會(huì)
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(shí)間
32accommodation 融通
33accommodation bill 融通票據(jù)
34accommodation endorsement 融通背書
35account①賬戶,會(huì)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(huì)計(jì)責(zé)任
37accountability unit 責(zé)任單位
38Accountancy 《會(huì)計(jì)》雜志
39accountancy 會(huì)計(jì)
40accountant 會(huì)計(jì)員,會(huì)計(jì)師
41accountant general 會(huì)計(jì)主任,總會(huì)計(jì)
42accounting in charge 主管會(huì)計(jì)師
43accountant,s legal liability 會(huì)計(jì)師的法律責(zé)任
44accountant,s report 會(huì)計(jì)師報(bào)告
45accountant,s responsibility 會(huì)計(jì)師職責(zé)
46account form 賬戶式,賬式
47accounting①會(huì)計(jì)②會(huì)計(jì)學(xué)
48accounting assumption 會(huì)計(jì)假定,會(huì)計(jì)假設(shè)
49accounting basis 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法
50accounting changes 會(huì)計(jì)變更
51accounting concept 會(huì)計(jì)概念
52accounting control 會(huì)計(jì)控制
53accounting convention 會(huì)計(jì)常規(guī),會(huì)計(jì)慣例
54accounting corporation 會(huì)計(jì)公司
55accounting cycle 會(huì)計(jì)循環(huán)
56accounting data 會(huì)計(jì)數(shù)據(jù)
57accounting doctrine 會(huì)計(jì)信條
58accounting document 會(huì)計(jì)憑證
59accounting elements 會(huì)計(jì)要素
60accounting entity 會(huì)計(jì)主體,會(huì)計(jì)個(gè)體
61accounting entry 會(huì)計(jì)分錄
62accounting equation 會(huì)計(jì)等式
63accounting event 會(huì)計(jì)事項(xiàng)
64accounting exposure 會(huì)計(jì)暴露,會(huì)計(jì)暴露風(fēng)險(xiǎn)
65accounting firm 會(huì)計(jì)事務(wù)所
66Accounting Hall of Fame 會(huì)計(jì)名人堂
67accounting harmonization 會(huì)計(jì)協(xié)調(diào)化
68accounting identity 會(huì)計(jì)恒等式
69accounting income 會(huì)計(jì)收益
70accounting information 會(huì)計(jì)信息