文档介绍：abandonment 报废
abnormal shrinkage 非正常损耗
abnormality 异常性
absorption costing 全部成本法
accelerated depreciation 加速折旧法
plishments 成就
account 帐户、会计科目
accounting aycle 会计循环
accounting changes 会计变动
accounting horizon 会计展望
accounting e 会计净利
accounting policies 会计政策
accounting principles board(APB) 会计原则委员会
accounting research division ARD 会计研究处
accounting research studies,ARS 会计研究丛刊
accounting review 会计评论
accounting sereies release 会计丛刊
accounting standards division 会计准则部门
accounting standards executive coomittee 会计准则执行委员会
accounting terminology bulletines 会计名词公报
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 liability on mitment 应计进货合约损失
accrued revenues 应收收益
accumulated benefit obligation 累积给付义务
accumulated depreciation 累计折旧
accumulated rights 累积权利
acid-test ratio 酸性测试比率
acitivity method 活动量法
acquisition period 购建期间
acruarial gains and losses 精算损益
actual cost 实际成本
actual return on plan assets 退休金资产实际报酬
actuarial assumption 精算假设
actuarial present value 精算现值
actuary 精算师
additional liability 补列的最低退休金负债
additional markup 再加价
additional markup cancellation 再加价取消
additional paid-in capital 额外投入资本
additional paid-in capital from expired warrants 资本公积-逾期认股权
additions 增添
aditional paid-in capital 资本公积
adjunct account 附加科目
adjusting 调整
adjustment to record inventory cost 存货成本调整利益
aging of the accounts approach 帐龄分析法
all financial resources concept 全部财务资源观念
all-inclusive concept 全涵观念
all-inclusive e concept 全含所得观念
allowance for doubtful accounts 备抵坏帐
allowance for fair value adjustment 备抵评价
allowance for repairs and maintenance 备抵维修费用
allowance method 备抵(评价)法
allowance to reduce deferred tax asset to expected realizable value 递延所得税备抵评价
allowance to reduce inventory to market 备抵存货跌价
allowance to reduce long-term investments to market 备抵长期投资跌价损失
allowance to reduce short-term investments to market 备抵短期投资跌价损失
american accounting association(A