文档介绍：accelerated depreciation 加速折旧法 account 帐户、会计科目 accounting cycle会计循环 accounting changes 会计变动 accounting e 会计收益 accounting policies 会计政策 accounting principles board(APB) 会计原则委员会 accounting standards executive coomittee 会计准则执行委员会 accounting trends and techniques 会计趋势与技术 accounts receivables 应收帐款 accrual basis权责发生制 accrued expenses 应付费用 accrued items应计项目 accrued revenues 应收收入 accumulated depreciation 累计折旧 acid - test ratio酸性测试比率 present value现值 additional markup 再加价 additional markup cancellation 再加价取消 aditional paid - in capital 资本公积 adjusting 调整 aging of the accounts approach 帐龄分析法 allowance for doubtful accounts 坏帐准备 allowance method 备抵法 allowance to reduce inventory to market 存货跌价准备 allowance to reduce short - term investments to market 短期投资跌价准备 American Accounting Association(AAA) 美国会计学会 American Institute of Certified Public Accountants(AICPA) 美国会计师协会 amortization 摊销 amount of an annuity due到期年金终值 amount of an ordinary annuity 普通年金终值 analysis of long - term solvency 长期偿债能力分析 analysis of return on investment 投资报酬分析 analysis of short - term liquidity 短期偿债能力分析 announcement date认股权宣告日 annual effective tax rate全年有效税率 annuity 年金 annuity due到期年金 annuity method 年金法 antidilutive effect 反稀释效果 APB opinion & statements APB 发布的意见书及声明书 appraisal system 评价法 appraisal value 评定价值 appropriated 指拨 appropriated retained earnings 拨定留存收益 asset expenditure 资本支出 assets资产 associating cause and effect 因果关系直接配属 attribution 摊计 auditor's report 审计报告 authorized capital stock 核准发行股份 available for sale备供出售者 available - for - sale securities 备供出售证券 average collection period 帐款收回平均天数 average days to sell the inventory 存货周转平均天数 bad debt expense 坏帐费用 balance sheet approach 资产负债表法 bank overdraft 银行透支 bank reconciliation 银行往来调节表 bank statement 对帐单 base inventory 基期存货 base year基期 basic accounting equation 会计基本方程式 basic principles 基本原则 bearer bonds 息票公司债 beneficiary 受益人 betterment 改良 billings on construction in process 预收工程款 bonds payable 应付公司债 bonus and profit sharing plan员工奖金及分红 book value method 帐面价值