AAA,American Accounting Association
美?????

Abandoned assets
??儋?

abatement
扣?,?湮

abatement of taxes
??

ABC control system
分?存?控制

abnormal cost
非正常成本

abnormal loss
非常?失

aboriginal cost
原始成本

absorbed cost
已分配成本

Absorbed manufacturing expense
已分配氧造成本

abstract
摘要表

acc.
承?

accelerated depreciation method
加速折沛法

acceptability
可接受性

acceptance
承?

acceptance sampling
?收抽?

acceptor
承?人,?收人

account
??科目、????

account balance
??鷂鉿

account bill
??

account in transit
未哌?,在途?

Account of payments
支出表

Account of receipts
收入表

account titles
??科目

accountancy
???

accountant
??人?

accounting
??、???

accounting cycle
??循?

accounting earnings
??盈鷂

accounting information system
??儋?系靳

accounting principles
??原?、??原理

accounting system
??制度

accounts payable
?付?款

accounts receivable
?收?款

accounts receivable turnover
?收?款嚀弈率

accrual basis
??基盜、??基盜

accrual expense
??僂用

accrual liability
????

accrual revenue
??收入

accumulated depreciation
累?折沛、累峰折沛

acid-test ratio
酸性??比率

Acquisition
取得

actuarial
精算

addition and betterment
增添及改良

after-closing trail balance
?劫?後?算表

agency theory
代理理?

allotment
分配盍算

allowance
折?、??

allowance for decline in value-short-term investments
?抵短期投儋跌??失、短期投儋跌??失??

allowance for doubtful accounts
?抵??、?抵呆?、????

allowance to reduce long-term investments to market
?抵樘期投儋跌??失、樘期投儋跌??失??

amortization
?湮

analysis of financial statement
???表分析

annual report
年?

annuity
年金

annuity discount factor
年金折?因子、年金儻?因子

anti-dilution
反稀?

antitrust laws
反托拉斯法

asset
儋?

asset turnover ratio
儋?嚀弈率

AT
?後

At cost
按成本

At market
按市?

at sight
?票即付

attest
?酌

audit
??、查核、?酌

average accounts receivable ratio
平均?收?款嚀弈率