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"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"应收账款筹资,应收账款融资"accountsreceivablemanage...
