Abandoned asset废弃资产
Abandonment decision废弃决策
Abandonment stage废弃阶段
Abandonment value废弃价值
Abatement减免、冲销
Abatement of taxes减税、退税
Abbreviated accounts简式会计报
ABC system(of inventory control)分级存货控制制度
Ability to pay taxation纳税能力
Ability to service debts偿债能力
Abnormal cost异常成本
Abnormal depreciation异常折旧
Abnormal gain异常利得、异常收益
Abnormal loss异常损失
Abnormal shrinkage异常盘亏
Abnormal spoilage异常损耗
Abnormal yield curve异常收益率曲线
About of circa大约
About par超过票面值
Above the line线上项目
Abscond潜逃
Absolute amount绝对数，绝对金额
Absolute cost advantage绝对成本优势
Absolute endorsement绝对背书
Absolute fixed cost绝对固定成本
Absolute insolvency绝对无力偿付
Absolute interest绝对权益
Absolute priority绝对优先求偿权
Absolute liability绝对赔偿责任
Absolute title绝对产权
Absolute value绝对值
Absolve免偿债务，接触债务
Absorbed overhead已转并间接费用，已摊配间接费用Absorption转并，摊配
Absorption account转并帐户，摊配帐户
Absorption costing摊配与成本计算法
Absorption rate摊配比率
Abstinence节欲，节制
Abstinence theory of interest利息的节制理论
Abstract摘要表
Abstract of title产权状况摘要表
Abuse滥用职权
Abuse of tax shelter滥用避税项目
Abuse of trust滥用信托权
Accelerated capital recovery system快速资本收回制度
Accelerated cost recovery system快速（资产）成本回收制度Accelerated depreciation method加速折旧法、快速折旧法Accelerated loan commitment约定快速偿还贷款
Accelerating bonus plan快速累进奖金制
Accelerating inflation快速通货膨胀
Accelerating clause快速偿付条款
Acceptable investment可接受投资项目
Absolve免偿债务，接触债务
Absorbed overhead已转并间接费用，已摊配间接费用Absorption转并，摊配
Absorption account转并帐户，摊配帐户
Absorption costing摊配与成本计算法
Absorption rate摊配比率
Abstinence节欲，节制
Abstinence theory of interest利息的节制理论
Abstract摘要表
Abstract of title产权状况摘要表
Abuse滥用职权
Abuse of tax shelter滥用避税项目
Abuse of trust滥用信托权
Accelerated capital recovery system快速资本收回制度
Accelerated cost recovery system快速（资产）成本回收制度Accelerated depreciation method加速折旧法、快速折旧法Accelerated loan commitment约定快速偿还贷款
Accelerating bonus plan快速累进奖金制
Accelerating inflation快速通货膨胀
Accelerating clause快速偿付条款
Acceptable investment可接受投资项目
Acceptable reliability level可接受的可靠性程度Acceptance承兑、已承兑票据、验收Acceptance bank汇票承兑银行
Acceptance bill承兑汇票
Acceptance commission承兑佣金，承兑手续费Acceptance corporation汇票承兑公司
Acceptance credit承兑信用
Acceptance financing已承兑汇票筹资
Acceptance for honour承兑拒付汇票
Acceptance letter of credit承兑信用证
Acceptance market票据市场，汇票贴现市场Acceptance of bribes受贿
Acceptance of the bid中标，得标
Acceptance on security财产担保承兑
Acceptance payable应付承兑汇票
Acceptance receivable应收承兑汇票
Acceptance register承兑汇票登记薄
Acceptance sampling验收抽样
Acceptance supra protest承兑拒付汇票
Accepted bill已承兑汇票
Accepting house汇票承兑银行
Acceptor承兑人，验收人
Acceptor supra protect代替承兑人
Accept-reject decision采纳或不采纳决策
Access code联网密码
Accession财产增值
Accessory contract附属合同
Access privileges入库权，入网权
Access time存取时间、连通时间
Accidental cost偶然成本，偶生成本
Accidental loss意外损失
Accident insurance事故保险
Accommodation融通
Accommodation acceptance融通承兑
Accommodation bill融通汇票
Accommodation charge融通欠帐
Accommodation endorsement融通背书
Accommodation paper融通票据
Accommodation purchase融通进货
Accommodator融通汇票背书人
Accord and satisfaction和解和清偿
Account帐户
Accounts帐薄、报表，帐单，记帐Accountability会计责任
Accountable officer会计官员，出纳官员
Account analysis帐户分析
Accountancy会计
Account bodies会计团体
Accountancy profession会计职业，会计专业
Accountant会计师
Assistant accountant助理会计师
Accountant general总会计师、总会计
Account in charge主管会计师
Accountant’s compilation report会计师得编辑报告Accountant’s database会计师数据库
Accountant’s department会计处，会计部门Accountant’s fees会计师公费
Accountant’s firm会计事务所
Accountant for the public interest公众利益会计师，无偿服务会计师Accountant’s legal liability会计师法律责任
Accountant’s lien会计师留置权
Accountant’s opinion会计师意见书
Accountant’s report会计师报告
Accountant’s responsibility会计师职责
Accountants world会计师世界网站
Account balance帐户余额
Account bill帐单
Account books会计帐薄
Account classification帐户分类表
Account clerk帐务员
Account code账号代码
Account current往来帐户，往来帐单
Account day结算日
Account form帐户式
Accounting会计，会计学
Accounting and tax database会计和税务数据库
Accounting associations会计协会
Accounting assumption会计假定，会计假设
Accounting bases会计基础
Accounting basis会计基本方法
Accounting changes会计变更
Accounting clusters会计制度群体，会计群体https://www.doczj.com/doc/ac13859347.html,会计师职业网站
Accounting computer会计电子计算机
Accounting concepts会计概念
Accounting consultation会计咨询
Accounting consultant会计咨询师
Accounting control会计控制
Accounting convention会计常规，会计惯例Accounting corporation会计公司
Accounting cost会计成本，记帐成本Accounting criteria会计标准
Accounting cushion会计收益低估
Accounting cycle会计循环
Accounting data会计数据
Accounting database会计数据库
Accounting data processing会计数据处理
Accounting department会计部门
Accounting dictionary会计词典
Accounting directives会计指令
Accounting disclosure会计数据公开，会计披露Accounting doctrine会计信条
Accounting document会计凭证
Accounting Education Web会计教育互联网
Accounting elements会计要素
Accounting encyclopedias会计百科全书
Accounting entity会计主体，会计个体Accounting entity postulate会计主体假设，会计个体假设Accounting entity theory会计个体论
Accounting entry会计分录
Accounting equation会计等式
Accounting errors会计差错
Accounting estimate会计估计
Accounting ethics会计道德
Accounting event会计事项
Accounting evidence会计凭证，会计证据Accounting exposure会计风险暴露
Accounting files会计档案
Accounting firm会计师事务所
Accounting firm development会计师事务所发展中心Accounting firm merger会计师事务所兼并Accounting fraud会计欺诈
Accounting function会计职能
Accounting hall of fame会计名人堂
Accounting harmonization会计协调
Accounting history会计史
Accounting identity会计恒等
Accounting income会计收益，帐面收益Accounting information会计资料，会计信息Accounting information system会计信息系统
Accounting internationalization会计国际化
Accounting journals会计期刊Accounting legislation会计立法，会计法规Accounting manual会计手册Accounting measurement会计计量Accounting methods会计方法Accounting model会计模式Accounting net会计互联网Accounting objective会计目标Accounting on line在线会计，联网会计Accounting partner会计伙伴Accounting period会计期
Accounting period postulate会计假设Accounting plan会计方案Accounting policies会计政策Accounting postulate会计假设Accounting practice会计实物，会计惯例Accounting price会计价格，记帐价格Accounting principle会计原则Accounting procedures会计程序Accounting process会计过程Accounting profession会计职业，会计专业Accounting profession organization会计专业机构Accounting profit会计利润Accounting rate of return会计收益率Accounting ratio会计比率Accounting records会计记录，会计薄记Accounting reform会计改革Accounting regulation会计规章，会计条例Accounting report会计报告Accounting research network会计研究网Accounting rules会计规则Accounting scandal会计丑闻Accounting service会计服务Accounting software会计软件Accounting software package会计软件组合程序Accounting software shop会计软件商店Accounting standardization会计标准化Accounting standard会计标准，会计准则Accounting system会计制度Accounting technique会计技术Accounting technology电子会计技术Accounting technologist电子会计技术师Accounting terminology会计名词Accounting textbook publisher会计教材出版商Accounting theory会计理论Accounting thought会计思想Accounting transaction会计业务，会计帐务Accounting unit会计单位Accounting valuation会计计价Accounting year会计年度
Account in transit未达帐项
Account note帐单
Account number帐户编号，账号
Accounts会计帐薄，会计报表
Account sales承销清单，承销报告单
Accounts payable应付帐款
Accounts payable payment period应付帐款付款期
Accounts payable subsidiary ledger应付帐款辅助分类帐
Accounts receivable应收帐款
Accounts receivable aging schedule应收帐款帐龄分析表
Accounts receivable assigned已转让应收帐款
Accounts receivable collection period应收帐款收帐期
Accounts receivable cost应收帐款成本
Accounts receivable discounted已贴现的应收帐款
Accounts receivable financing应收帐款筹资，应收帐款融资Accounts receivable management应收帐款管理
Accounts receivable subsidiary ledger应收帐款的辅助分类帐
Accounts receivable turnover应收帐款周转率，应收帐款周转次数Account stated已承认的帐项
Account title帐户名称
Accredit开出信用证
Accredited business valuation授权企业估价专业人
Accredited valuation analyst授权估价分析师
Accreditee信用证收益人
Accrediter信用证申请人
Accretion增殖
Accrual应计
Accrual basis accounting应计制会计，权责发生制会计Accrual concept应计概念
Accrual date应收应付日期
Accrued account应计帐户
Accrued expense应计费用
Accrued income应计收益
Accrued interest应计利息
Accrued items应计项目
Accrued payable应计应付款项
Accrued receivable应计应收项目
Accrued rent应计租金
Accrued revenue应计收入
Accrued wages应计工资
Accumulated amortization累计摊销，无形资产的冲销帐户Accumulated deficit(loss)累进亏损
Accumulated depletion累计折耗
Accumulated depreciation累计折旧
Accumulated dividend累计股利
Accumulated earnings累计盈余，累计收益
Accumulated earning tax累计盈余税，累计收益税Accumulated fund累计基金
Accumulated income累计收益
Accumulated profit累计利润
Accumulation account累计帐户
Accumulation累积，累计
Accumulation factor累计系数
Accumulation shares累计股份
Accumulation trust累计信托基金
Accumulative dividends累计股利
Accumulative sinking fund累计偿债基金
Accurate presentation正确反映，准确反映
Acid test酸性试验，资产流动性测试
Acid test ratio酸性试验比率
Acknowledgement收货回单，接受订货，承认债务通知Acknowledgement of debt承认债务，确认债务Acknowledgement of order承认订单，接受订单Acknowledgement of receipt收款回执
Acquired company被盘购公司，被兼并公司
Acquired surplus盘购盈余
Acquiring company盘购公司，兼并公司
Acquisition购置，盘购
Acquisition accounting of combination企业合并的盘购会计
Acquisition cost购置成本
Acquisition decision购置决策
Acquisition excess盘购超支
Acquisition price购置价格
Acquisition surplus盘购盈余
Acquittance债务清偿，清偿收据
Across-the-board全面调整，全盘调整
Across-the-board price change全面调整商品价格
Across-the-board tariff change全面调整关税税率
Across-the-board wage increase全面调整工资
Across the counter正常交易
Act法案
Acting代理
Action起诉，诉讼
Active account活动帐户
Active assets活动资产
Active capital活动资金
Active market活跃的市场
Active partner参与经营合伙人
Active securities交易活跃的证券
Active trust有经营权的信托
Active trustee有经营权的信托人
Activity经营活动、生产经营活动
Activity account生产经营活动帐户
Activity accounting生产经营活动会计
Activity-based budget生产经营活动预算
Activity-based costing作业成本法
Activity cost作业成本
Activity ratio经营活动比率、周转率
Act of bankruptcy破产法
Act of company公司法
Act of god天灾，不可抗力
Act of law法律行为
Actual capital实际资本
Actual cost实际成本
Actual loss实际损失，实际亏损
Actual normal cost实际正常成本
Actual price实际价格
Actual return实际收益
actual现货
actual market现货市场
actual value实际价值
actual wage实际工资
actuarial精算
actuarial basis of accounting会计的精算基准
actuarial cost method精算成本法
actuarial return精算收益率
actuary精算师
adaptive capacity适应性能力
adaptive management适应性管理
added hours加班工时
added value增值，增值额
added value statement增值表
added value tax增值税
adding or dropping product line增加或撤销产品生产线
addition增置，扩建
additional assessment增补税额
additional budget追加预算
additional cost追加成本
additional depreciation追加折旧，补提折旧
additional duty附加关税
additional expense追加费用
additional income tax附加所得税
additional paid-in capital追加股本，追加实缴股本additional premium追加保险费
additional profit tax超额利润税
additional risk附加险
additional voluntary contribution职工自愿附加分担退休金additivity可加性
address网址
adequate disclosure充分披露
adequate protection充分保护
adjudication order判决令，判决破产令
adjunct account附加帐户
adjustable peg可调整固定汇率，可调整联系汇率adjustable-rate bond可调整利率债券
adjustable-rate mortgage可调整利率抵押
adjustable-rate preferred stock可调整股利率优先股
adjusted acquisition cost调整后购置成本
adjusted bank balance调整后银行存款余额
adjusted gross income调整后收益总额，调整后所得总额adjusted historical cost调整后历史成本
adjusted income调整后收益
adjusted trial balance调整后试算平衡表
adjusting entry调整分录
adjusting events调整会计事项
adjustment调整
adjustment account调整帐户
adjustment bond调整债券
administered price管制价格
administration行政管理机构，行政管理人员administration order行政管理命令
administrative accounting行政管理会计
administrative audit行政管理审计、
administrative budget行政管理预算
administrative control行政管理控制
administrative expense行政管理费用
administrative regulation行政管理规章
administrative receiver破产企业财产行政接管人administrator财产管理人，财产接管人，遗产管理人admissible asset承保资产
admission准许入伙，准许入股，准许股票上市admission of partner合伙人入伙
admitted asset受保资产，承保资产
ad valorem从价征收
ad valorem freight从价运费
ad valorem tariff从价关税
ad valorem tax从价税
advance预付款，垫付款，贷款
advance appropriation预拨经费
advance bill预付汇票，预开发货票
advance corporation tax预交公司税
advanced financial accounting高级财务会计学
advanced management accounting高级管理会计学
advanced financial management高级财务管理学
advanced funding预拨资金，预付经费
advanced refunding预先兑换证券
advances form customers预收客户款
advances to affiliate子公司借款
advances to employees职工预支款
advances to partner合伙人预支款
advances to suppliers预付货款
adventure投机经营，短期经营
adverse opinion反面意见，否定意见
adverse report不利报告，否定报告
adverse variance不利差异，逆差
advertise广告
advertising budget广告费预算
advertising expense广告费
advertising to sales ratio广告费对销售额比率
advice通知单，建议，咨询
advice note发货通知单
advice of fate支票能否兑现通知书
advising bank通知银行
advisory fee咨询费
advisory funds咨询资金，委托投资基金
advisory services咨询服务
AFA membership美国财务协会会员资格affiliated company联营公司
affiliation联营
AFP membership财务专业人员协会会员资格AFP periodicals财务专业人员协会定期刊物after-acquired property clause以后获得财产条款
after charge附加费用
after closing trial balance结帐后试算表
after cost售后成本，售后服务成本after date开票后兑付
after market销售后市场
after-separation cost分离后成本
after sight见票后兑付
after tax income税后收益
after-tax rate of return税后收益率
AGA Code of Ethics政府会计师协会职业道德准则AGA Membership政府会计师协会会员资格AGA Publication政府会计师协会出版物against actuals期货兑换现货
against all risk承保全险
age寿命，帐龄，资产使用年限age allowance年龄减免
agency代理，代理事务所，政府机构agency accounting代理会计
agency commission代理佣金，代理手续费agency cost代理成本
agency fund代管基金
agency relation代理关系
agency services代理服务
agency theory代理理论
agency transaction代理交易，代理业务agenda备忘录，议事日程
agent代理人，代理商
agent bank代理银行
aggregate amount总额，总金额
aggregate balance sheet合并资产负债表
aggregate depreciation折旧总额
aggregate income statement合并损益表
aggregate index综合指数
aggregate weighted index综合加权指数
aggressive collection积极收款措施
aggressive investment进取性投资
aggressive portfolio进取性投资
aging of account帐龄分析
aggressive project进取性投资项目
aggressive working capital policy进取性流动资金政策
aging of accounts receivable应收帐款帐龄分析
aging schedule帐龄分类表
agio贴水，折价
agiotage汇兑业务，兑换买卖
agreed bid友好盘购出价
agreed payment议定付款
agreed price议定价格
agreement协定，协议
agreement tariff协定关税税制
agricultural bank农业银行
agricultural credit corporation ltd.农业信贷有限公司
agriculture levies农产品税
agricultural subsidies农业补助金
agriculture paper农业票据
agriculture parity price农产品的平准价格
alien corporation外国公司
alienee受让人
alimony payment赡养费
all financial resources concept全部财力概念
all capital earning rate资本总额收益率
allied company联营公司
all-inclusive income concept总括收益概念
all-inclusive income statement总括性损益表
allocable cost可分配的成本
allocation分摊，分配
allocation base分配基准
allocation of cost成本分配，成本分摊
allotment配售，拨付,配售数，拨付数
allotment account配售帐户，配股帐户
allotment ledger拨款分类帐
allotment letter股份配售通知书，配股通知书
allotment money配股应交款项
allottee配股认购人
allowable deduction准予扣减数
allowable depreciation准予记列折旧额
allowable expense准予列支的费用
allowable loss准予列支的损失
allowance备抵，折让，减免，津贴
allowance for bad debts坏帐备抵
allowance for depreciation折旧备抵
allowance for income tax所得税减免
allowance method备抵法
all-purpose financial statement通用财务报表，通用会计报表
all-risk insurance全险，综合险
all round price全面价格
alpha coefficient阿尔法风险系数，第一种证券投资风险系数alphanumeric code字母数字代码
alpha risk阿尔法风险
alpha stocks阿尔法股票
alteration改造，改建
altered bill涂改票据
altered check涂改支票
alternative accounting methods可选择性会计方法
alternative accounting rules可选择性会计规则
alternative cost变换成本，可替换成本
alternative investment market可替代投资市场
alternative investment project可替换投资项目
alternative minimum tax替代最低税额
amalgamated financial statement合并财务报表，合并会计报表
amalgamation合并
amalgamator企业合并专业人员
amendment修正，修订，修订条款
American bankruptcy institute美国破产学会
American option美国期权
American selling price美国销售价格
American standard code for information
美国信息交换标准代码interchange
American stock exchange美国股票交易所
American stock indices美国股票指数
American taxation association美国税收会计学会
amicable allowance友好让价
amicable settlement友好索赔清算
amortization摊销，摊还
amortization method分期摊销法，分期偿还法
amortization of goodwill商誉摊销
amortization of patent专利摊销
amortization schedule摊销表，摊还表
amortized cost摊余成本
amortized mortgage分期摊还抵押
amortized value摊余价值
amount金额，合计金额
amount assessed估定金额
amount differ金额不符
amount due到期金额
amount insured保险金额
analysis分析
analysis of capital change资本变动分析
analysis of cash flow现金流量分析
analysis of financial statement财务报表分析，会计报表分析
analysis of liquidity流动性分析
analysis of profitability获利能力分析
analysis of time series时间序列分析
analysis of uncertainty不确定性分析
analysis of variance分析表，帐户分析表
analysis schedule分析表，帐户分析表
analyst分析师
analytical audit分析性审计
analytical column分析栏
analytical evidence分析性证据
analytical review分析性检查
analytical statement分析性报表
analytical test分析性抽查
ancillary buildings辅助建筑
ancillary letter of credit从属信用证
ancillary materials辅助材料
Anglo-American accounting英美会计
announcement of sale迫售公告
annual accounts年度报表
annual appropriation年度拨款
annual audit年度审计
annual balance年度余额，年终节余
annual budget年度预算
annual cash flow年度现金流量
annual charge年度费用
annual closing年度结帐
annual financial statement年度财务报表，年度会计报表annual general meeting年度股东大会
annual income年度收益，年度所得额annualize按年度折算
annualized net present value折算年度净现值
annual percentage rate年度百分率
annual report年度报告
annual return年度纳税申报表
annual value年值
annuitant年金收领人
annuity年金，退休金
annuity bond年金公债
annuity cash-flow pattern年金形态现金流量
annuity certain固定年金
annuity contract年金合同
annuity cost年金成本
annuity due期初年金
annuity fund年金基金
annuity in advance预付年金
annuity in arrears持付年金
annuity method of depreciation年金折旧法
annuity period年金期
annuity system年金制
annulation宣告失效
antecedent auditor前任审计师
antecedent negotiation事先协商
antecedents经历
antedate填早日期
anti-accounting fraud反会计欺诈
anticipated cost预计成本，预列成本anticipated price预计价格
anticipated profit预计利润，预列利润anticipation预计，预列
anticipatory breach预期违约
anti-dilution clause预防稀释条款
anti-dumping tariff反倾销关税税则
anti-fraud corporate responsibility resaurce center 反欺诈和公司责任信息中心
anti-fraud profession反欺诈职业anti-fraud program反欺诈计划anti-inflation policy反通货膨胀功策anti-money laundering rule反洗黑钱规章anti-pollution investment消除污染投资
anti-profiteering反暴利税
anti-recession policy反经济衰退政策
anti-tax avoidance反避税
anti-virus抗病毒软件
anti-trust laws反拖拉斯立法
applicant申请人
application申请，申请书
application and allotment account认购和配股帐户
application for bank account开立银行帐户申请书
application for letter of credit信用证申请书
application for registration注册申请书
application for shares认股申请书
application software应用软件
applied cost已分配成本
applied overhead已分配间接费用
applied research应用研究
appointed officer指定官员
apportionment分配、分摊、拨款
apportionment method分摊法
appraisal估价，估价报告
appraisal capital评估成本
appraisal report评估报告
appraisal surplus估价盈余
appraisal value估定价格
appraiser估价员，估价师
appraiser association of America美国估价师协会
appreciation升值
appreciation of assets资产升值
appreciation surplus增值盈余
appropriated retained earnings已指定用途留存收益，已分配留存收益appropriated retained income已指定留存收益，已分配留存收益appropriation拨款，收益分配
appropriation account拨款帐户，留存收益分配帐户appropriation budget拨款预算
appropriation ledger经费分类帐
appropriation system拨款制度
approval核定，审批
approval for project投资项目的审批
approved account核定帐户
approved bond核定债券
approved list核准证券清单
approved society核定互助会，注册互助会approximation约计数，近似值
a priori theories of accounting先验性会计理论
arbitrage套汇，套利
arbitrage of exchange套汇
arbitrager套汇商，套利商
arbitrage rate套汇汇率
arbitrage transaction套汇业务，套利业务
arbitration仲裁
arbitration clause仲裁条款
arbitrator仲裁人
arithmetic operation算术运算
arm-in-arm transaction臂挽臂交易，私人关系交易
arm’s-length price正常价格，公正价格
arm’s length transaction一臂之隔交易，正常交易arrangement偿债协议，清算安排,项目排列arrangement of balance sheet资产负债表的项目排列
array阵列，数组
arrears拖欠，拖欠款项
arrestment财产扣押
ARR method会计收益率法
Arthur Anderson安达信会计师事务所
article文件条文，合同条款
articles of incorporation公司章程
article of partnership合伙契约
articulate环接
articulated accounts环接报表
articulated concept环接概念
articulated financial statement环接会计报表
artificial intelligence人工智能
artificial person法人
ASB Standards会计准则委员会财务报告准则
ASB Statement of principles会计准则委员会会计原则公报
ASB Statements审计准则委员会公报
ASC Standards会计准则委员会会计准则
ASCII file美国信息交换标准代码文件
Asian development bank亚洲开发银行
Asian dollar亚洲美元
Asian dollar bonds亚洲美元债券
Asian dollar marker亚洲美元市场
Asian option亚洲式期权
asking price卖方报价，索价
as per advice按照通知
as per contra与反方帐户相符
assented bond同意调换的债券
assented stock同意调换的股票
assessable capital stock应增缴股本
assessable income应税收益，应税所得
assessed tax估定税额，查定税额
assessed value估定价值
assessment估定，查定，特别税捐，特别摊派税款assessment fund特别税捐基金
assessment ratio估定比率
assessment roll特别税捐清册
assessor财产评估师
asset资产
asset account资产帐户
asset and liability statement资产负债表
asset betterment addition资产改建和扩建
asset classification资产分类
asset cover资产担保，资产保障比
asset deficiency资产不足
asset depreciation period固定资产折旧年限
asset depreciation range固定资产折旧年限幅度
asset disposal account资产处置帐户
asset impairment资产减损
asset income资产收益
asset-liability view资产－负债观念
asset measurement资产计量
asset quality资产质量
asset retirement资产退役，资产报废
asset revaluation资产重估价
assets-liabilities ratio资产负债比率
assets register资产登记薄
asset stock资产股份
asset stripping资产剥离，资产拆卖
asset atructure资产结构
asset turnover资产周转率
asset utilization ratio资产利用率
asset valuation资产计价
asset value资产价值
asset value per share每股资产价值
assignability可转让性
assignable instrument可转让票据
assigned account已转让帐户，已抵债帐户
assignee受让人
assignment转让，过户，转让契约
assignment of accounts receivable应收帐款转让
assignment of debt债权转让
assignment of lease租赁转让
assignment of life policy人寿保险单转让
assignment of marine policy海运保险单转让
assignment of wage工资转让
assignor转让人，让与人
assimilation吸收，消化
assistance and subsidy援助和补助金
assistant accountant助理会计师
assistant auditor助理审计师
assistant controller主计长助理
associate联营的，合伙人，联系会员，非正式会员associated banks联系银行
associated company联属公司，附属公司
associate member联系会员，非正式会员
Associate of the association of tax technicians 税务技术人员协会联系会员
Associate of the institute of chartered
accountants in England and Wales
英格兰，威尔士特性会计师协会联系会员associate of the institute of cost and
management accountants
成本管理会计师协会联系员
association协会
association dues会费
association for information systems信息系统学会
associationism协会主义
association of accounting firms会计师事务所协会
association of insolvency and restructuring
无力偿付和资本重组咨询师协会advisors
associative responsibility连带责任
assumed bonds承担债务，承付债券
assumed interest假定利息，设定利息
assumed liability承担债务，承付债务
assumption承担，假定，假设
assurance保险，保证，信息安全保证
assurance company保险公司
assurance services信息安全服务
Assurance Services Executive Committee信息安全执行委员会
assured被保险人
assurer保险商，承兑商
at cost按成本
at discount按折价，按低于票面价值
at maturity到期
at par按票面额，平价
at premium按溢价，按高于票面价值
at risk有风险，存在风险
at short notice按短期通知偿付
at sight见票兑付
attached account被查封帐户
attachment扣押，查封
attainable cost可达到的成本
attest查证，验证
attestation验证，验证书
attest function查证职能，验证职能
attestation standard c查证准则，验证准则
at the lower of cost or market成本与市价熟低
attorney被委托人，代理人，律师
Attorney注册公共会计师，律师
attorney’s fee律师费
attorney’s letter致律师信函
attributable cost可归属成本
attributable income可归属收益
attribute属性
attributes sampling属性抽样
auction拍卖
auctioneer’s commission拍卖商佣金
auction house拍卖行
auction market拍卖市场
auction market preferred stock优先股拍卖市场
audit审核，审计
Audit Agenda审计备忘录
auditability可审核性
Audit/Assurance Conference审计和信息安全会议
audit client审计客户
audit committee审计委员会
audit committee matching system审计委员会成员评选制度
audit completion checklist审计全部核对清单
audit conclusion审计结论
audit contract审计合同
audit coverage审计范围
audit cycle审计循环
audit department审计部门
audited financial statement审计财务报表，审定会计报表audited voucher已审核凭单
audit engagement审计聘函，审计聘约
audit evidence审计凭证，审计证据
audit exemption免除审计
audit exemption report免除审计报告
audit expense审计费用
audit failure审计失败，审计失误
audit fee审计费用
audit files审计档案
audit findings审计后果
audit firm审计事务所
audit industry审计产业
auditing审计，审计学
auditing around the computer绕过电子计算机的审计auditing by rotation轮流审计
auditing concepts审计概念
auditing evidence审计证据
auditing independence审计独立性
auditing method审计方法
auditing objective审计目标
auditing postulates审计假设
auditing pratice审计实物，审计惯例auditing principle审计原则
auditing process审计过程
auditing profession审计职业
auditing standard审计标准，审计准则auditing system审计制度
auditing theory审计理论
auditing through the computer通过计算机的审计
audit journal审计期刊
audit law审计法
audit net审计互联网
Audit Net Virtual Library审计互联网联网图书馆
audit objective审计目标
auditor审计员，审计师
auditor-client relations审计师与客户的关系
auditor general总审计师，总审计
auditor-in-charge主管审计师
auditor’s civil liability审计师民事责任
auditor’s criminal liability审计师刑事责任
auditor report审计师报告
auditor’s rotation审计师轮换
audit partner rotation审计合伙人轮换
audit period审计期
audit plan审计规划
audit procedure审计程序
audit program审计计划
audit report审计报告
audit risk审计风险
audit sampling审计抽样法
audit scope审计范围
audit service审计服务
audit software审计软件
audit software package审计软件组合程序
audit standard审计准则
audit team审计工作组
audit techniques审计技术
audit test审计抽查
audit ticks审计符号
audit trail审计脉络，审计线索
audit working papers审计工作底稿
audit year审计年度
austerity节俭，紧缩
austerity budget紧缩预算
Australian Stock Exchange澳大利亚股票交易所authority to pay付款委托书
authority to purchase委托购买证书
authorization授权，委托，核定，批准authorized appropriation法定拨款
authorized auditor法定审计师，委任审计师authorized capital核定资本，法定资本authorized capital stock核定股本，法定股本authorized depository法定保管人，委托保管人authorized investment授权代办投资，委托代办投资authorized minimum capital stock核定最小股本，法定最小股本autocorrelation自相关
Automated Bond System债券自动交易系统automated clearing house票据自动清算所
automated screen trading屏幕自动交易
automated teller machine自动提款机
automatic adjustment自动调整
automatic audit自动审计
automatic check自动审核，自动稽核automatic data processing自动数据处理
automatic dividend reinvestment股利自动再投资
automatic stabilizer自动稳定因素
automatic transfer自动转帐
automatic transfer system自动转帐系统
autonomous tariff自动关税税则
autonomous tax自主税收
autonomous variable独立变量，自变量
auxiliary account辅助帐户
auxiliary coin辅币
auxiliary department辅助部门
auxiliary enterprise附属企业
auxiliary ledger辅助分类帐
auxiliary material辅助材料
auxiliary memory辅助存储器
auxiliary production expense辅助生产费用
available assets可动用资产
available balance可动用余额
available cash可动用资金
available income可动用收益
available inventory可动用存货
available surplus可动用盈余
average平均数，海损
average age of inventory库存存货平均天数average balance平均余额
average collection period应收帐款平均收款期average cost平均成本
average-cost flow assumption平均成本流转假定average costing平均成本计算法average-cost method平均成本法]]
average cost of capital平均资本成本
average deprecation rate平均折旧率
average deviation平均差
average fixed cost平均固定成本
average income平均收入，平均所得average inventory平均存货，平均库存average life平均使用年限，平均寿命average method of depreciation平均折旧法，直线折旧法average payment period应付帐款平均付款期average rate of return平均收益率
average stock平均存货
average tax rate平均税率
average variable cost平均变动成本averaging平均计算，股票投机averaging down降低持有股票平均价格averaging up提高持有股票平均价格avoidable cost可避免成本
avoidance of double taxation避免双重课税avoidance of taxation避税
award裁决，决标
average collection period平均收款期
average payment period平均付款期
activity ratio经营活动比率
average collection period of receivables应收帐款平均收帐周