【正文】 ceivable aging schedule 應(yīng)收賬款賬齡分析表 accounts receivable assigned 已轉(zhuǎn)讓?xiě)?yīng)收賬款 accounts receivable collection period 應(yīng)收賬款收款期 accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款 accounts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資 accounts receivable management 應(yīng)收賬款管理 accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù) accretion 增殖 accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì),權(quán)責(zé)發(fā)生制會(huì)計(jì) accrued asset 應(yīng)計(jì)資產(chǎn) accrued expense 應(yīng)計(jì)費(fèi)用 accrued liability 應(yīng)計(jì)負(fù)債 accrued revenue 應(yīng)計(jì)收入 accumulated depreciation 累計(jì)折舊 accumulated dividend 累計(jì)股利 accumulated earnings tax 累積盈余稅,累積收益稅 accumulation 累積,累計(jì) acid test ratio 酸性試驗(yàn)比率 acquired pany 被盤(pán)購(gòu)公司,被兼并公司 acquisition 購(gòu)置,盤(pán)購(gòu) acquisition accounting 盤(pán)購(gòu)會(huì)計(jì) acquisition cost 購(gòu)置成本 acquisition decision 購(gòu)置決策 acquisition excess 盤(pán)購(gòu)超支 acquisition surplus 盤(pán)購(gòu)盈余 acrosstheboard 全面調(diào)整 ACT 預(yù)交公司稅 act 法案,法規(guī) action 起訴,訴訟 active account 活動(dòng)賬戶 active assets 活動(dòng)資產(chǎn) activity 業(yè)務(wù)活動(dòng),作業(yè) activity account 作業(yè)賬戶 activity accounting 作業(yè)會(huì)計(jì) activity ratio 業(yè)務(wù)活動(dòng)比率 activity variance 業(yè)務(wù)活動(dòng)量差異 act of bankruptcy 破產(chǎn)法 act of pany 公司法 act of God 天災(zāi),不可抗力 actual capital 實(shí)際資本 actual value 實(shí)際價(jià)值 actual wage 實(shí)際工資 added value 增值 added value statement 增值表 added value tax 增值稅 addition 增置,擴(kuò)建 additional depreciation 附加折舊,補(bǔ)提折舊 additional paidin capital 附加實(shí)繳資本 additional tax 附加稅 adequate disclosure 充分披露 adjunct account 附加賬戶 adjustablerate bond 可調(diào)整利率債券 adjusted gross ine 調(diào)整后收益總額,調(diào)整后所得總額 adjusted trial balance 調(diào)整后試算表 adjusting entry 調(diào)整分錄 adjustment 調(diào)整 adjustment account 調(diào)整賬戶 adjustment bond 調(diào)整債券 administrative accounting 行政管理會(huì)計(jì) administrative budget 行政管理預(yù)算 administrative expense 行政管理費(fèi)用 ADR 資產(chǎn)折舊年限幅度 ad valorem tax 從價(jià)稅 advance 預(yù)付款,墊付款 advance corporation tax 預(yù)交公司稅 advances from customers 預(yù)收客戶款 advance to suppliers 預(yù)付貨款 adventure 投機(jī)經(jīng)營(yíng),短期經(jīng)營(yíng) adverse opinion 反面意見(jiàn),否定意見(jiàn) adverse variance 不利差異,逆差 advisory services 咨詢服務(wù) affiliated pany 聯(lián)營(yíng)公司 affiliation 聯(lián)營(yíng) after closing trial balance 結(jié)賬后試算表 after cost 售后成本 after date 出票后兌付 after sight 見(jiàn)票后兌付 aftertax 稅后 AGA 政府會(huì)計(jì)師聯(lián)合會(huì) age 壽命,賬齡,資產(chǎn)使用年限 age allowance 年齡減免 age analysis 賬齡分析 agency 代理,代理關(guān)系 agency mission 代理傭金 agency fund 代管基金 agenda 議事日程,備忘錄 agent 代理商,代理人 aggregate balance sheet 合并資產(chǎn)負(fù)債表 aggregate ine statement 合并損益表 AGI 調(diào)整后收益總額,調(diào)整后所得總額 aging of accounts receivable 應(yīng)收賬款賬齡分析 aging schedule 賬齡表 agio 貼水,折價(jià) agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù) AGM 年度股東大會(huì) agreement 協(xié)議 agreement of partnership 合伙協(xié)議 AICPA 美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì) AIS 會(huì)計(jì)信息系統(tǒng) all capital earnings rate 資本總額收益率 allinclusive ine concept 總括收益概念 allocation 分?jǐn)?分配 allocation criteria 分配標(biāo)準(zhǔn) allotment ①分配,撥付②分配數(shù),撥付數(shù) allowance ①備抵②折讓③津貼 allowance for bad debts 呆賬備抵 allowance for depreciation 折舊備抵賬戶 allowance method 備抵法 allpurpose financial statement 通用財(cái)務(wù)報(bào)表,通用會(huì)計(jì)報(bào)表 alpha risk 阿爾法風(fēng)險(xiǎn),第一種審計(jì)風(fēng)險(xiǎn) altered check 涂改支票 alternative accounting methods 可選擇性會(huì)計(jì)方法 alternative proposals 替代方案,備選方案 amalgamation 企業(yè)合并 American Accounting Association 美國(guó)會(huì)計(jì)學(xué)會(huì) American depository receipts 美國(guó)銀行證券存單,美國(guó)銀行證券托存收據(jù) American Institute of Certified Public Accou