第1页共52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52页1,AAA,美国会计学会2,Abacus,《算盘》杂志3,abacus,算盘4,Abandonment,"废弃,报废;委付"5,abandonmentvalue,废弃价值6,abatement,①减免②冲销7,abilitytoservicedebt,偿债能力8,abnormalcost,异常成本9,abnormalspoilage,异常损耗10,abovepar,超过票面价值11,abovetheline,线上项目12,absoluteamount,"绝对数,绝对金额"13,absoluteendorsement,绝对背书14,absoluteinsolvency,绝对无力偿付15,absolutepriority,绝对优先求偿权16,absolutevalue,绝对值17,absorb,"摊配,转并"18,absorptionaccount,"摊配账户,转并账户"19,absorptioncosting,摊配成本计算法20,abstract,摘要表21,abuse,滥用职权22,abuseoftaxshelter,滥用避税项目23,ACCA,特许公认会计师公会24,acceleratedcostrecoverysystem,加速成本收回制度25,accelerateddepreciationmethod,"加速折旧法,快速折旧法"26,accelerationclause,"加速偿付条款,提前偿付条款"27,acceptance,①承兑②已承兑票据③验收28,acceptancebill,承兑票据29,acceptanceregister,承兑票据登记簿30,acceptancesampling,验收抽样31,accesstime,存取时间32,accommodation,融通33,accommodationbill,融通票据34,accommodationendorsement,融通背书35,account,"①账户,会计科目②账簿,报表③账目,账项④记账"36,accountability,"经营责任,会计责任"37,accountabilityunit,责任单位38,Accountancy,《会计》杂志39,accountancy,会计40,accountant,"会计员,会计师"41,accountantgeneral,"会计主任,总会计"42,accountingincharge,主管会计师43,"accountant,slegalliability",会计师的法律责任44,"accountant,sreport",会计师报告45,"accountant,sresponsibility",会计师职责46,accountform,"账户式,账式"47,accounting,①会计②会计学48,accountingassumption,"会计假定,会计假设"49,accountingbasis,"会计基准,会计基本方法"50,accountingchanges,会计变更51,accountingconcept,会计概念52,accountingcontrol,会计控制53,accountingconvention,"会计常规,会计惯例"54,accountingcorporation,会计公司55,accountingcycle,会计循环56,accountingdata,会计数据57,accountingdoctrine,会计信条58,accountingdocument,会计凭证59,accountingelements,会计要素60,accountingentity,"会计主体,会计个体"61,accountingentry,会计分录62,accountingequation,会计等式63,accountingevent,会计事项64,accountingexposure,"会计暴露,会计暴露风险"65,accountingfirm,会计事务所66,AccountingHallofFame,会计名人堂67,accountingharmonization,会计协调化68,accountingidentity,会计恒等式69,accountingincome,会计收益70,accountinginformation,会计信息71,accountinginformationsystem,会计信息系统72,accountinginternationalization,会计国际化73,accountingjournals,会计杂志74,accountinglegislation,会计法规75,accountingmanual,会计手册76,accountingobjective,会计目标77,accountingperiod,会计期78,accountingpolicies,会计政策79,accountingpostulate,会计假设80,accountingpractice,会计实务81,accounting第2页共52页第1页共52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2页共52页principle,会计原则82,AccountingPrincipleBoard,会计原则委员会83,accountingprocedures,会计程序84,accountingprofession,"会计职业,会计专业"85,accountingrateofreturn,会计收益率86,accountingrecords,"会计记录,会计簿籍"87,AccountingReview,《会计评论》88,accountingrules,会计规则89,AccountingSeriesRelease,《会计公告文件》90,accountingservice,会计服务91,accountingsoftware,会计软件92,accountingstandard,"会计标准,会计准则"93,accountingstandardization,会计标准化94,AccountingStandardsBoard,会计准则委员会(英)95,AccountingStandardsCommittee,会计准则委员会(英)96,accountingsystem,①会计制度②会计系统97,accountingtechnique,会计...
