1AAA 美国会计学会2Abacus《算盘》杂志3abacus 算盘考试大论坛4Abandonment 废弃,报废;委付5abandonment value 废弃价值6abatement①减免②冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line 线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表考试大论坛21abuse 滥用职权22abuse of tax shelter 滥用避税项目23ACCA 特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling 验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 《会计》杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting①会计②会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所考试大论坛66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息71accounting information system 会计信息系统72accounting internationalization 会计国际化73accounting journals 会计杂志74accounting legislation 会计法规75accounting manual 会计手册76accounting objective 会计目标77accounting period 会计期79accounting postulate 会计假设80accounting practice 会计实务81accounting principle 会计原则82Accounting Principle Board 会计原则委员会83accounting procedures 会计程序84accounting profession 会计职业,会计专业85accounting rate of return 会计收益率86accounting records 会计记录,会计簿籍87Accounting Review 《会计评论》88accounting rules 会计规则89Accounting Series Release 《会计公告文件》90accounting service 会计服务92accounting standard 会计标准,会计准则93accounting standardization 会计标准化94AccountingStandards Board 会计准则委员会(英)95Accounting Standards Committee 会计准则委员会(英)96accounting system ①会计制度②会计系统97accounting technique 会计技术98accounting theory 会计理论99accounting transaction 会计业务,会计账务100AccountingTrendandTechniques 《会计趋势和会计技术》101accounting unit 会计单位102accounting valuation 会计计价103accounting year 会计年度104accounts 会计账簿,会计报表105account sales 承销清单,承销报告单106accounts payable 应付账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109accounts receivable assigned 已转让应收账款110accounts receivable collection period 应收账款收款期111accounts receivable discounted 已贴现应收账款112accounts receivable financing 应收账款筹资,应收账款融资113accounts receivable management 应收账款管理114accounts receivable turnover 应收账款周转率,应收账款周转次数115accretion 增殖116accrual basis accounting 应计制会计,权责发生制会计117accrued asset 应计资产118accrued expense 应计费用119accrued liability 应计负债120accrued revenue 应计收入121accumulated depreciation 累计折旧122accumulated dividend 累计股利123accumulated earnings tax 累积盈余税,累积收益税124accumulation 累积,累计125acid test ratio 酸性试验比率126acquired company 被盘购公司,被兼并公司127acquisition 购置,盘购128acquisition accounting 盘购会计129acquisition cost 购置成本130acquisition decision 购置决策131acquisition excess 盘购超支132acquisition surplus 盘购盈余133across-the-board 全面调整134ACT 预交公司税135act 法案,法规136action 起诉,诉讼137active account 活动账户138active assets 活动资产139activity 业务活动,作业140activity account 作业账户141activity accounting 作业会计142activity ratio 业务活动比率143activity variance 业务活动量差异144act of bankruptcy 破产法145act of company 公司法146act of God 天灾,不可抗力147actual capital 实际资本148actual value 实际价值149actual wage 实际工资150added value 增值151added value statement 增值表152added value tax 增值税153addition 增置,扩建154additional depreciation 附加折旧,补提折旧155additional paid-in capital 附加实缴资本156additional tax 附加税157adequate disclosure 充分披露158adjunct account 附加账户159adjustable-rate bond 可调整利率债券160adjusted gross income 调整后收益总额,调整后所得总额161adjusted trial balance 调整后试算表162adjusting entry 调整分录163adjustment 调整164adjustment account 调整账户165adjustment bond 调整债券166administrative accounting 行政管理会计167administrative budget 行政管理预算168administrative expense 行政管理费用169ADR 资产折旧年限幅度170ad valorem tax 从价税171advance 预付款,垫付款172advance corporation tax 预交公司税173advances from customers 预收客户款174advance to suppliers 预付货款175adventure 投机经营,短期经营176adverse opinion 反面意见,否定意见177adverse variance 不利差异,逆差178advisory services 咨询服务179affiliated company 联营公司180affiliation 联营181after closing trial balance 结账后试算表182after cost 售后成本183after date 出票后兑付184after sight 见票后兑付185after-tax 税后186AGA 政府会计师联合会187age 寿命,账龄,资产使用年限188age allowance 年龄减免189age analysis 账龄分析190agency 代理,代理关系191agency commission 代理佣金192agency fund 代管基金193agenda 议事日程,备忘录194agent 代理商,代理人195aggregate balance sheet 合并资产负债表196aggregate income statement 合并损益表197AGI 调整后收益总额,调整后所得总额198aging of accounts receivable 应收账款账龄分析199aging schedule 账龄表200agio 贴水,折价201agiotage 汇兑业务,兑换业务202AGM 年度股东大会203agreement 协议204agreement of partnership 合伙协议205AICPA 美国注册公共会计师协会206AIS 会计信息系统207all capital earnings rate 资本总额收益率208all-inclusive income concept 总括收益概念209allocation 分摊,分配210allocation criteria 分配标准211allotment①分配,拨付②分配数,拨付数212allowance①备抵②折让③津贴213allowance for bad debts 呆账备抵214allowance for depreciation 折旧备抵账户215allowance method 备抵法216all-purpose financial statement 通用财务报表,通用会计报表217alpha risk 阿尔法风险,第一种审计风险218altered check 涂改支票219alternative accounting methods 可选择性会计方法220alternative proposals 替代方案,备选方案221amalgamation 企业合并222American Accounting Association 美国会计学会223American depository receipts 美国银行证券存单,美国银行证券托存收据224AmericanInstitute of CertifiedPublic Accountants 美国注册会计师协会,美国注册公共会计师协会225American option 美式期权226American Stock Exchange 美国股票交易所227amortization①摊销②摊还228amortized cost 摊余成本229amount 金额,合计230amount differ 金额不符231amount due 到期金额232amount of 1 dollar 1 元的本利和233analysis 分析234analyst 分析师235analytical review 分析性检查236annual audit 年度审计237annual closing 年度结账238annual general meeting 年度股东大会239annualize 按年折算240annualized net present value 折算年度净现值241annual report 年度报告242annuity 年金243annuity due 期初年金244annuity in advance 预付年金245annuity in arrears 迟付年金246annuity method of depreciation 年金折旧法247antedate 填早日期248anticipation 预计,预列249anti-dilution clause 防止稀释条款250anti-pollution investment 消除污染投资251anti-profiteering tax 反暴利税252anti-tax avoidance 反避税253anti-trust legislation 反拖拉斯立法254A/P 应付账款255APB 会计原则委员会256APB Opinion 《会计原则委员会意见书》257Application 申请,申请书258applied overhead 已分配间接费用259appraisal 估价260appraisal capital 评估资本261appraisal surplus 估价盈余262appraiser 估价员,估价师263appreciation 增值264appropriated retained earnings 已拨定留存收益,已指定用途留存收益265appropriation 拨款,指拨经费266appropriation account ①拨款账户②留存收益分配账户267appropriation budget 拨款预算268approval 核定,审批269approved account 核定账户270approved bond 核定债券271A/R 应收账款272arbitrage 套利,套汇273arbitrage transaction 套利业务,套汇业务274arbitration 仲裁,公断275arithmetical error 算术误差276arm,s-length price 正常价格,公正价格277arm,s-length transaction 一臂之隔交易 ,正常交易278ARR 会计收益率279arrears①拖欠,欠款②迟付280arrestment 财产扣押281Authur Anderson & Co. 约瑟?安德森会计师事务所 ,安达信会计师事务所282article 文件条文,合同条款283articles of incorporation 公司章程284articles of partnership 合伙契约285articulate 环接286articulated concept 环接观念287artificial intelligence 人工智能288ASB 审计准则委员会289ASE 美国股票交易所290Asian Development Bank 亚洲开发银行291Asian dollar 亚洲美元292asking price 索价,卖方报价293assessed value 估定价值294assessment①估定,查定②特别税捐 ,特别摊派税捐295asset 资产296asset cover 资产担保,资产保证297asset depreciation range 资产折旧年限幅度298asset-liability view 资产-负债观念299asset quality 资产质量300asset retirement 资产退役,资产报废1。
