【正文】 Abandoned asset 廢棄資產(chǎn) Abandonment decision 廢棄決策 Abandonment stage 廢棄階段 Abandonment value 廢棄價(jià)值 Abatement 減免、沖銷 Abatement of taxes 減稅、退稅 Abbreviated accounts 簡(jiǎn)式會(huì)計(jì)報(bào) ABC system(of inventory control)分級(jí)存貨控制制度 Ability to pay taxation 納稅能力 Ability to service debts 償債能力 Abnormal cost 異常成本 Abnormal depreciation 異常折舊 Abnormal gain 異常利得、異常收益 Abnormal loss 異常損失 Abnormal shrinkage 異常盤虧 Abnormal spoilage 異常損耗 Abnormal yield curve 異常收益率曲線 About of circa 大約 About par 超過(guò)票面值 Above the line 線上項(xiàng)目 Abscond 潛逃 Absolute amount 絕對(duì)數(shù)，絕對(duì)金額 Absolute cost advantage 絕對(duì)成本優(yōu)勢(shì) Absolute endorsement 絕對(duì)背書 Absolute fixed cost 絕對(duì)固定成本 Absolute insolvency 絕對(duì)無(wú)力償付 Absolute interest 絕對(duì)權(quán)益 Absolute priority 絕對(duì)優(yōu)先求償權(quán) Absolute liability 絕對(duì)賠償責(zé)任 Absolute title 絕對(duì)產(chǎn)權(quán) Absolute value 絕對(duì)值 Absolve 免償債務(wù)，接觸債務(wù) Absorbed overhead 已轉(zhuǎn)并間接費(fèi)用，已攤配間接費(fèi)用 Absorption 轉(zhuǎn)并，攤配 Absorption account 轉(zhuǎn)并帳戶，攤配帳戶 Absorption costing 攤配與成本計(jì)算法 Absorption rate 攤配比率 Abstinence 節(jié)欲，節(jié)制 Abstinence theory of interest 利息的節(jié)制理論 Abstract 摘要表 Abstract of title 產(chǎn)權(quán)狀況摘要表 Abuse 濫用職權(quán) Abuse of tax shelter 濫用避稅項(xiàng)目 Abuse of trust 濫用信托權(quán) Accelerated capital recovery system快速資本收回制度 Accelerated cost recovery system 快速（資產(chǎn)）成本回收制度 Accelerated depreciation method 加速折舊法、快速折舊法Accelerated loan mitment 約定快速償還貸款 Accelerating bonus plan 快速累進(jìn)獎(jiǎng)金制 Accelerating inflation 快速通貨膨脹 Accelerating clause 快速償付條款 Acceptable investment 可接受投資項(xiàng)目 Absolve 免償債務(wù)，接觸債務(wù) Absorbed overhead 已轉(zhuǎn)并間接費(fèi)用，已攤配間接費(fèi)用 Absorption 轉(zhuǎn)并，攤配 Absorption account 轉(zhuǎn)并帳戶，攤配帳戶 Absorption costing 攤配與成本計(jì)算法 Absorption rate 攤配比率 Abstinence 節(jié)欲，節(jié)制 Abstinence theory of interest 利息的節(jié)制理論 Abstract 摘要表 Abstract of title 產(chǎn)權(quán)狀況摘要表 Abuse 濫用職權(quán) Abuse of tax shelter 濫用避稅項(xiàng)目 Abuse of trust 濫用信托權(quán) Accelerated capital recovery system快速資本收回制度 Accelerated cost recovery system 快速（資產(chǎn)）成本回收制度 Accelerated depreciation method 加速折舊法、快速折舊法Accelerated loan mitment 約定快速償還貸款 Accelerating bonus plan 快速累進(jìn)獎(jiǎng)金制 Accelerating inflation 快速通貨膨脹 Accelerating clause 快速償付條款 Acceptable investment 可接受投資項(xiàng)目 Acceptable reliability level 可接受的可靠性程度 Acceptance 承兌、已承兌票據(jù)、驗(yàn)收 Acceptance bank 匯票承兌銀行 Acceptance bill 承兌匯票 Acceptance mission 承兌傭金，承兌手續(xù)費(fèi) Acceptance corporation 匯票承兌公司 Acceptance credit 承兌信用 Acceptance financing 已承兌匯票籌資 Acceptance for honour 承兌拒付匯票 Acceptance letter of credit承兌信用證 Acceptance market 票據(jù)市場(chǎng)，匯票貼現(xiàn)市場(chǎng) Acceptance of bribes 受賄 Acceptance of the bid 中標(biāo)，得標(biāo) Acceptance on security 財(cái)產(chǎn)擔(dān)保承兌 Acceptance payable 應(yīng)付承兌匯票 Acceptance receivable 應(yīng)收承兌匯票 Acceptance register 承兌匯票登記薄 Acceptance sampling 驗(yàn)收抽樣 Acceptance supra protest 承兌拒付匯票 Accepted bill 已承兌匯票 Accepting house 匯票承兌銀行 Acceptor 承兌人，驗(yàn)收人 Acceptor supra protect 代替承兌人 Acceptreject decision 采納或不采納決策 Access code 聯(lián)網(wǎng)密碼 Accession 財(cái)產(chǎn)增值 Accessory contract 附屬合同 Access privileges 入庫(kù)權(quán)，入網(wǎng)權(quán) Access time 存取時(shí)間、連通時(shí)間 Accidental cost 偶然成本，偶生成本 Accidental loss 意外損失 Accident insurance 事故保險(xiǎn) Acmodation 融通 Acmodation acceptance 融通承兌 Acmodation bill 融通匯票 Acmodation charge 融通欠帳 Acmodation endorsement 融通背書 Acmodation paper 融通票據(jù) Acmodation purchase 融通進(jìn)貨 Acmodator 融通匯票背書人 Accord and satisfaction 和解和清償 Account 帳戶 Accounts 帳薄、報(bào)表，帳單，記帳 Accountability 會(huì)計(jì)責(zé)任 Accountable officer 會(huì)計(jì)官員，出納官員 Account analysis帳戶分析 Accountancy 會(huì)計(jì) Account bodies 會(huì)計(jì)團(tuán)體 Accountancy profession 會(huì)計(jì)職業(yè)，會(huì)計(jì)專業(yè) Accountant 會(huì)計(jì)師 Assistant accountant 助理會(huì)計(jì)師 Accountant general 總會(huì)計(jì)師、總會(huì)計(jì) Account in charge 主管會(huì)計(jì)師 Accountant’s pilation report 會(huì)計(jì)師得編輯報(bào)告 Accountant’s database 會(huì)計(jì)師數(shù)據(jù)庫(kù) Accountant’s department 會(huì)計(jì)處，會(huì)計(jì)部門 Accountant’s fees 會(huì)計(jì)師公費(fèi) Accountant’s firm 會(huì)計(jì)事務(wù)所 Accountant for the public interest 公眾利益會(huì)計(jì)師，無(wú)償服務(wù)會(huì)計(jì)師 Accountant’s legal liability 會(huì)計(jì)師法律責(zé)任 Accountant’s lien 會(huì)計(jì)師留置權(quán) Accountant’s opinion 會(huì)計(jì)師意見(jiàn)書 Accountant’s report會(huì)計(jì)師報(bào)告 Accountant’s responsibility 會(huì)計(jì)師職責(zé) Accountants world 會(huì)計(jì)師世界網(wǎng)站 Account balance 帳戶余額 Account bill 帳單 Account books 會(huì)計(jì)帳薄 Account classification 帳戶分類表 Account clerk 帳務(wù)員 Account code 賬號(hào)代碼 Account current 往來(lái)帳戶，往來(lái)帳單 Account day 結(jié)算日 Account form 帳戶式 Accounting 會(huì)計(jì)，會(huì)計(jì)學(xué) Accounting and tax database 會(huì)計(jì)和稅務(wù)數(shù)據(jù)庫(kù) Accounting associations 會(huì)計(jì)協(xié)會(huì) Accounting assumption 會(huì)計(jì)假定，會(huì)計(jì)假設(shè) Accounting bases 會(huì)計(jì)基礎(chǔ) Accounting basis 會(huì)計(jì)基本方法 Accounting changes 會(huì)計(jì)變更 Accounting clusters 會(huì)計(jì)制度群體，會(huì)計(jì)群體 會(huì)計(jì)師職業(yè)網(wǎng)站 Accounting puter 會(huì)計(jì)電子計(jì)算機(jī) Accounting concepts 會(huì)計(jì)概念 Accounting consultation 會(huì)計(jì)咨詢 Accounting consultant 會(huì)計(jì)咨詢師 Accounting control 會(huì)計(jì)控制 Accounting convention 會(huì)計(jì)常規(guī)，會(huì)計(jì)慣例 Accounting corporation 會(huì)計(jì)公司 Accounting cost 會(huì)計(jì)成本，記帳成本 Accounting criteria 會(huì)計(jì)標(biāo)準(zhǔn) Accounting cushion 會(huì)計(jì)收益低估 Accounting cycle 會(huì)計(jì)循環(huán) Accounting data 會(huì)計(jì)數(shù)據(jù) Accounting database 會(huì)計(jì)數(shù)據(jù)庫(kù) Accounting data processing 會(huì)計(jì)數(shù)據(jù)處理 Accounting department 會(huì)計(jì)部門 Accounting dictionary 會(huì)計(jì)詞典 Accounting directives 會(huì)計(jì)指令 Accounting disclosure 會(huì)計(jì)數(shù)據(jù)公開，會(huì)計(jì)披露 Accounting doctrine 會(huì)計(jì)信條 Accounting document 會(huì)計(jì)憑證 Accounting Education Web 會(huì)計(jì)教育互聯(lián)網(wǎng) Accounting elements 會(huì)計(jì)要素 Accounting encyclopedias 會(huì)計(jì)百科全書 Accounting entity會(huì)計(jì)主體，會(huì)計(jì)個(gè)體 Accounting entity postulate 會(huì)計(jì)主體假設(shè)，會(huì)計(jì)個(gè)體假設(shè) Accounting entity theory 會(huì)計(jì)個(gè)體論 Accounting entry 會(huì)計(jì)分錄 Accounting equation 會(huì)計(jì)等式 Accounting errors 會(huì)計(jì)差錯(cuò) Accounting estimate 會(huì)計(jì)估計(jì) Accounting ethics 會(huì)計(jì)道德 Accounting event 會(huì)計(jì)事項(xiàng) Accounting evidence 會(huì)計(jì)憑證，會(huì)計(jì)證據(jù) Accounting exposure 會(huì)計(jì)風(fēng)險(xiǎn)暴露 Accounting files 會(huì)計(jì)檔案 Accounting firm 會(huì)計(jì)師事務(wù)所 Accounting firm development 會(huì)計(jì)師事務(wù)所發(fā)展中心 Accounting firm merger 會(huì)計(jì)師事務(wù)所兼并 Accounting fraud 會(huì)計(jì)欺詐 Accounting function 會(huì)計(jì)職能 Accounting hall of fame 會(huì)計(jì)名人堂 Accounting harmonization 會(huì)計(jì)協(xié)調(diào) Accounting history 會(huì)計(jì)史 Accounting identity會(huì)計(jì)恒等 Accounting ine 會(huì)計(jì)收益，帳面收益 Accounting information 會(huì)計(jì)資料，會(huì)計(jì)信息 Accounting information system 會(huì)計(jì)信息系統(tǒng) Accounting internationalization 會(huì)計(jì)國(guó)際化 Accounting journals 會(huì)計(jì)期刊 Accounting legislation 會(huì)計(jì)立法，會(huì)計(jì)法規(guī) Accounting manual 會(huì)計(jì)手冊(cè) Accounting measurement 會(huì)計(jì)計(jì)量 Accounting methods 會(huì)計(jì)方法 Accounting model 會(huì)計(jì)模式 Accounting net 會(huì)計(jì)互聯(lián)網(wǎng) Accounting objective 會(huì)計(jì)目標(biāo) Accounting on line 在線會(huì)計(jì)，聯(lián)網(wǎng)會(huì)計(jì) Accounting partner 會(huì)