第1页共54页编号:时间:2021年x月x日书山有路勤为径,学海无涯苦作舟页码:第1页共54页AAA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account"①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"accountabilit