【正文】 計伙伴 Accounting period 會計期 Accounting period postulate 會計假設(shè) Accounting plan 會計方案 Accounting policies 會計政策 Accounting postulate 會計假設(shè) Accounting practice 會計實物，會計慣例 Accounting price 會計價格，記帳價格 Accounting principle 會計原則 Accounting procedures 會計程序 Accounting process 會計過程 Accounting profession 會計職業(yè)，會計專業(yè) Accounting profession organization 會計專業(yè)機構(gòu) Accounting profit 會計利潤 Accounting rate of return 會計收益率 Accounting ratio 會計比率 Accounting records會計記錄，會計薄記 Accounting reform 會計改革 Accounting regulation 會計規(guī)章，會計條例 Accounting report 會計報告 Accounting research network 會計研究網(wǎng) Accounting rules 會計規(guī)則 Accounting scandal 會計丑聞 Accounting service 會計服務(wù) Accounting software 會計軟件 Accounting software package 會計軟件組合程序 Accounting software shop 會計軟件商店 Accounting standardization 會計標準化 Accounting standard 會計標準，會計準則 Accounting system 會計制度 Accounting technique 會計技術(shù) Accounting technology 電子會計技術(shù) Accounting technologist 電子會計技術(shù)師 Accounting terminology 會計名詞 Accounting textbook publisher 會計教材出版商 Accounting theory 會計理論 Accounting thought 會計思想 Accounting transaction 會計業(yè)務(wù)，會計帳務(wù) Accounting unit 會計單位 Accounting valuation 會計計價 Accounting year 會計年度 Account in transit 未達帳項 Account note 帳單 Account number 帳戶編號，賬號 Accounts 會計帳薄，會計報表 Account sales 承銷清單，承銷報告單 Accounts payable 應(yīng)付帳款 Accounts payable payment period應(yīng)付帳款付款期 Accounts payable subsidiary ledger 應(yīng)付帳款輔助分類帳 Accounts receivable 應(yīng)收帳款 Accounts receivable aging schedule 應(yīng)收帳款帳齡分析表 Accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收帳款 Accounts receivable collection period 應(yīng)收帳款收帳期 Accounts receivable cost 應(yīng)收帳款成本 Accounts receivable discounted 已貼現(xiàn)的應(yīng)收帳款 Accounts receivable financing 應(yīng)收帳款籌資，應(yīng)收帳款融資 Accounts receivable management 應(yīng)收帳款管理 Accounts receivable subsidiary ledger 應(yīng)收帳款的輔助分類帳 Accounts receivable turnover 應(yīng)收帳款周轉(zhuǎn)率，應(yīng)收帳款周轉(zhuǎn)次數(shù) Account stated 已承認的帳項 Account title 帳戶名稱 Accredit 開出信用證 Accredited business valuation 授權(quán)企業(yè)估價專業(yè)人 Accredited valuation analyst 授權(quán)估價分析師 Accreditee 信用證收益人 Accrediter 信用證申請人 Accretion 增殖 Accrual 應(yīng)計 Accrual basis accounting 應(yīng)計制會計，權(quán)責發(fā)生制會計 Accrual concept 應(yīng)計概念 Accrual date 應(yīng)收應(yīng)付日期 Accrued account 應(yīng)計帳戶 Accrued expense 應(yīng)計費用 Accrued ine 應(yīng)計收益 Accrued interest 應(yīng)計利息 Accrued items 應(yīng)計項目 Accrued payable 應(yīng)計應(yīng)付款項 Accrued receivable 應(yīng)計應(yīng)收項目 Accrued rent 應(yīng)計租金 Accrued revenue 應(yīng)計收入 Accrued wages 應(yīng)計工資 Accumulated amortization 累計攤銷，無形資產(chǎn)的沖銷帳戶 Accumulated deficit(loss) 累進虧損 Accumulated depletion 累計折耗 Accumulated depreciation 累計折舊 Accumulated dividend 累計股利 Accumulated earnings 累計盈余，累計收益 Accumulated earning tax 累計盈余稅，累計收益稅 Accumulated fund 累計基金 Accumulated ine 累計收益 Accumulated profit 累計利潤 Accumulation account 累計帳戶 Accumulation 累積，累計 Accumulation factor 累計系數(shù) Accumulation shares 累計股份 Accumulation trust 累計信托基金 Accumulative dividends 累計股利 Accumulative sinking fund 累計償債基金 Accurate presentation 正確反映，準確反映 Acid test 酸性試驗，資產(chǎn)流動性測試 Acid test ratio 酸性試驗比率 Acknowledgement 收貨回單，接受訂貨，承認債務(wù)通知 Acknowledgement of debt 承認債務(wù)，確認債務(wù) Acknowledgement of order 承認訂單，接受訂單 Acknowledgement of receipt 收款回執(zhí) Acquired pany 被盤購公司，被兼并公司 Acquired surplus 盤購盈余 Acquiring pany 盤購公司，兼并公司 Acquisition 購置，盤購 Acquisition accounting of bination 企業(yè)合并的盤購會計 Acquisition cost 購置成本 Acquisition decision 購置決策 Acquisition excess盤購超支 Acquisition price 購置價格 Acquisition surplus 盤購盈余 Acquittance 債務(wù)清償，清償收據(jù) Acrosstheboard 全面調(diào)整，全盤調(diào)整 Acrosstheboard price change全面調(diào)整商品價格 Acrosstheboard tariff change 全面調(diào)整關(guān)稅稅率 Acrosstheboard wage increase 全面調(diào)整工資 Across the counter正常交易 Act 法案 Acting 代理 Action 起訴，訴訟 Active account 活動帳戶 Active assets 活動資產(chǎn) Active capital 活動資金 Active market 活躍的市場 Active partner 參與經(jīng)營合伙人 Active securities 交易活躍的證券 Active trust 有經(jīng)營權(quán)的信托 Active trustee 有經(jīng)營權(quán)的信托人 Activity 經(jīng)營活動、生產(chǎn)經(jīng)營活動 Activity account 生產(chǎn)經(jīng)營活動帳戶 Activity accounting 生產(chǎn)經(jīng)營活動會計 Activitybased budget 生產(chǎn)經(jīng)營活動預算 Activitybased costing 作業(yè)成本法 Activity cost 作業(yè)成本 Activity ratio 經(jīng)營活動比率、周轉(zhuǎn)率 Act of bankruptcy 破產(chǎn)法 Act of pany 公司法 Act of god 天災，不可抗力 Act of law 法律行為 Actual capital 實際資本 Actual cost 實際成本 Actual loss 實際損失，實際虧損 Actual normal cost 實際正常成本 Actual price 實際價格 Actual return 實際收益 actual 現(xiàn)貨 actual market 現(xiàn)貨市場 actual value 實際價值 actual wage 實際工資 actuarial 精算 actuarial basis of accounting 會計的精算基準 actuarial cost method 精算成本法 actuarial return 精算收益率 actuary 精算師 adaptive capacity 適應(yīng)性能力 adaptive management 適應(yīng)性管理 added hours 加班工時 added value 增值，增值額 added value statement 增值表 added value tax 增值稅 adding or dropping product line 增加或撤銷產(chǎn)品生產(chǎn)線 addition 增置，擴建 additional assessment 增補稅額 additional budget 追加預算 additional cost 追加成本 additional depreciation 追加折舊，補提折舊 additional duty 附加關(guān)稅 additional expense 追加費用 additional ine tax附加所得稅 additional paidin capital 追加股本，追加實繳股本 additional premium 追加保險費 additional profit tax 超額利潤稅 additional risk 附加險 additional voluntary contribution 職工自愿附加分擔退休金 additivity 可加性 address 網(wǎng)址 adequate disclosure 充分披露 adequate protection 充分保護 adjudication order 判決令，判決破產(chǎn)令 adjunct account 附加帳戶 adjustable peg 可調(diào)整固定匯率，可調(diào)整聯(lián)系匯率 adjustablerate bond 可調(diào)整利率債券 adjustablerate mortgage 可調(diào)整利率抵押 adjustablerate preferred stock 可調(diào)整股利率優(yōu)先股 adjusted acquisition cost 調(diào)整后購置成本 adjusted bank balance 調(diào)整后銀行存款余額 adjusted gross ine 調(diào)整后收益總額，調(diào)整后所得總額 adjusted historical cost 調(diào)整后歷史成本 adjusted ine 調(diào)整后收益 adjusted trial balance 調(diào)整后試算平衡表 adjusting entry 調(diào)整分錄 adjusting events 調(diào)整會計事項 adjustment 調(diào)整 adjustment account 調(diào)整帳戶 adjustment bond 調(diào)整債券 administered price管制價格 administration 行政管理機構(gòu)，行政管理人員 administration order 行政管理命令 administrative accounting 行政管理會計 administrative audit 行政管理審計、 administrative budget 行政管理預算 administrative control 行政管理控制 administrative expense 行政管理費用 administrative regulation 行政管理規(guī)章 administrative receiver 破產(chǎn)企業(yè)財產(chǎn)行政接管人 administrator 財產(chǎn)管理人，財產(chǎn)接管人，遺產(chǎn)管理人 admissible asset 承保資產(chǎn) admission 準許入伙，準許入股，準許股票上市 admission of partner合伙人入伙 admitted as