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短期借款Short-termborrowing应付账款Accountspayable预计负债Projectedliabilities预付账款PrepaidAccountsAAA美国会计学会Abacus《算盘》杂志abacus算盘Abandonment废弃,报废;委付abandonmentvalue废弃价值abatement①减免②冲销abilitytoservicedebt偿债能力abnormalcost异常成本abnormalspoilage异常损耗abovepar超过票面价值abovetheline线上项目absoluteamount绝对数,绝对金额absoluteendorsement绝对背书absoluteinsolvency绝对无力偿付absolutepriority绝对优先求偿权absolutevalue绝对值absorb摊配,转并absorptionaccount摊配账户,转并账户absorptioncosting摊配成本计算法abstract摘要表abuse滥用职权abuseoftaxshelter滥用避税项目ACCA特许公认会计师公会acceleratedcostrecoverysystem加速成本收回制度accelerateddepreciationmethod加速折旧法,快速折旧法accelerationclause加速偿付条款,提前偿付条款acceptance①承兑②已承兑票据③验收acceptancebill承兑票据acceptanceregister承兑票据登记簿acceptancesampling验收抽样accesstime存取时间accommodation融通accommodationbill融通票据accommodationendorsement融通背书account①账户,会计科目②账簿,报表③账目,账项④记账accountability经营责任,会计责任accountabilityunit责任单位Accountancy《会计》杂志accountancy会计accountant会计员,会计师accountantgeneral会计主任,总会计accountingincharge主管会计师accountant,slegalliability会计师的法律责任accountant,sreport会计师报告accountant,sresponsibility会计师职责accountform账户式,账式accounting①会计②会计学accountingassumption会计假定,会计假设accountingbasis会计基准,会计基本方法accountingchanges会计变更accountingconcept会计概念accountingcontrol会计控制accountingconvention会计常规,会计惯例accountingcorporation会计公司accountingcycle会计循环accountingdata会计数据accountingdoctrine会计信条accountingdocument会计凭证accountingelements会计要素accountingentity会计主体,会计个体accountingentry会计分录accountingequation会计等式accountingevent会计事项accountingexposure会计暴露,会计暴露风险accountingfirm会计事务所AccountingHallofFame会计名人堂accountingharmonization会计协调化accountingidentity会计恒等式accountingincome会计收益accountinginformation会计信息accountinginformationsystem会计信息系统accountinginternationalization会计国际化accountingjournals会计杂志accountinglegislation会计法规accountingmanual会计手册accountingobjective会计目标accountingperiod会计期accountingpolicies会计政策accountingpostulate会计假设accountingpractice会计实务accountingprinciple会计原则AccountingPrincipleBoard会计原则委员会accountingprocedures会计程序accountingprofession会计职业,会计专业accountingrateofreturn会计收益率accountingrecords会计记录,会计簿籍AccountingReview《会计评论》accountingrules会计规则AccountingSeriesRelease《会计公告文件》accountingservice会计服务accountingsoftware会计软件accountingstandard会计标准,会计准则accountingstandardization会计标准化AccountingStandardsBoard会计准则委员会(英)AccountingStandardsCommittee会计准则委员会(英)accountingsystem①会计制度②会计系统accountingtechnique会计技术accountingtheory会计理论accountingtransaction会计业务,会计账务AccountingTrendandTechniques《会计趋势和会计技术》accountingunit会计单位accountingvaluation会计计价accountingyear会计年度accounts会计账簿,会计报表accountsales承销清单,承销报告单accountspayable应付账款accountsreceivable应收账款accountsreceivableagingschedule应收账款账龄分析表accountsreceivableassigned已转让应收账款accountsreceivablecollectionperiod应收账款收款期accountsreceivablediscounted已贴现应收账款accountsreceivablefinancing...