【正文】 antedate 填早日期 antiaccounting fraud 反會(huì)計(jì)欺詐 anticipated cost 預(yù)計(jì)成本，預(yù)列成本 anticipated price 預(yù)計(jì)價(jià)格 anticipated profit 預(yù)計(jì)利潤(rùn)，預(yù)列利潤(rùn) anticipation 預(yù)計(jì)，預(yù)列 anticipatory breach 預(yù)期違約 antidilution clause 預(yù)防稀釋條款 antidumping tariff 反傾銷關(guān)稅稅則 antifraud corporate responsibility resaurce center反欺詐和公司責(zé)任信息中心 antifraud profession 反欺詐職業(yè) antifraud program 反欺詐計(jì)劃 antiinflation policy 反通貨膨脹功策 antimoney laundering rule 反洗黑錢規(guī)章 antipollution investment 消除污染投資 antiprofiteering 反暴利稅 antirecession policy 反經(jīng)濟(jì)衰退政策 antitax avoidance 反避稅 antivirus 抗病毒軟件 antitrust laws 反拖拉斯立法 applicant 申請(qǐng)人 application 申請(qǐng)，申請(qǐng)書 application and allotment account 認(rèn)購(gòu)和配股帳戶 application for bank account 開(kāi)立銀行帳戶申請(qǐng)書 application for letter of credit 信用證申請(qǐng)書 application for registration 注冊(cè)申請(qǐng)書 application for shares 認(rèn)股申請(qǐng)書 application software 應(yīng)用軟件 applied cost 已分配成本 applied overhead 已分配間接費(fèi)用 applied research 應(yīng)用研究 appointed officer 指定官員 apportionment 分配、分?jǐn)偂芸?apportionment method 分?jǐn)偡?appraisal 估價(jià)，估價(jià)報(bào)告 appraisal capital 評(píng)估成本 appraisal report 評(píng)估報(bào)告 appraisal surplus 估價(jià)盈余 appraisal value 估定價(jià)格 appraiser 估價(jià)員，估價(jià)師 appraiser association of America 美國(guó)估價(jià)師協(xié)會(huì) appreciation 升值 appreciation of assets 資產(chǎn)升值 appreciation surplus 增值盈余 appropriated retained earnings 已指定用途留存收益，已分配留存收益 appropriated retained ine 已指定留存收益，已分配留存收益 appropriation 撥款，收益分配 appropriation account 撥款帳戶，留存收益分配帳戶 appropriation budget 撥款預(yù)算 appropriation ledger 經(jīng)費(fèi)分類帳 appropriation system 撥款制度 approval 核定，審批 approval for project 投資項(xiàng)目的審批 approved account 核定帳戶 approved bond 核定債券 approved list 核準(zhǔn)證券清單 approved society 核定互助會(huì)，注冊(cè)互助會(huì) approximation 約計(jì)數(shù)，近似值 a priori theories of accounting 先驗(yàn)性會(huì)計(jì)理論 arbitrage 套匯，套利 arbitrage of exchange 套匯 arbitrager 套匯商，套利商 arbitrage rate 套匯匯率 arbitrage transaction 套匯業(yè)務(wù)，套利業(yè)務(wù) arbitration 仲裁 arbitration clause 仲裁條款 arbitrator 仲裁人 arithmetic operation 算術(shù)運(yùn)算 arminarm transaction 臂挽臂交易，私人關(guān)系交易 arm’slength price正常價(jià)格，公正價(jià)格 arm’s length transaction 一臂之隔交易，正常交易 arrangement 償債協(xié)議，清算安排,項(xiàng)目排列 arrangement of balance sheet 資產(chǎn)負(fù)債表的項(xiàng)目排列 array 陣列，數(shù)組 arrears 拖欠，拖欠款項(xiàng) arrestment 財(cái)產(chǎn)扣押 ARR method 會(huì)計(jì)收益率法 Arthur Anderson 安達(dá)信會(huì)計(jì)師事務(wù)所 article 文件條文，合同條款 articles of incorporation 公司章程 article of partnership 合伙契約 articulate 環(huán)接 articulated accounts 環(huán)接報(bào)表 articulated concept 環(huán)接概念 articulated financial statement 環(huán)接會(huì)計(jì)報(bào)表 artificial intelligence 人工智能 artificial person 法人 ASB Standards 會(huì)計(jì)準(zhǔn)則委員會(huì)財(cái)務(wù)報(bào)告準(zhǔn)則 ASB Statement of principles 會(huì)計(jì)準(zhǔn)則委員會(huì)會(huì)計(jì)原則公報(bào) ASB Statements 審計(jì)準(zhǔn)則委員會(huì)公報(bào) ASC Standards 會(huì)計(jì)準(zhǔn)則委員會(huì)會(huì)計(jì)準(zhǔn)則 ASCII file 美國(guó)信息交換標(biāo)準(zhǔn)代碼文件 Asian development bank 亞洲開(kāi)發(fā)銀行 Asian dollar 亞洲美元 Asian dollar bonds 亞洲美元債券 Asian dollar marker 亞洲美元市場(chǎng) Asian option 亞洲式期權(quán) asking price 賣方報(bào)價(jià)，索價(jià) as per advice 按照通知 as per contra 與反方帳戶相符 assented bond 同意調(diào)換的債券 assented stock 同意調(diào)換的股票 assessable capital stock 應(yīng)增繳股本 assessable ine 應(yīng)稅收益，應(yīng)稅所得 assessed tax 估定稅額，查定稅額 assessed value 估定價(jià)值 assessment 估定，查定，特別稅捐，特別攤派稅款 assessment fund 特別稅捐基金 assessment ratio 估定比率 assessment roll 特別稅捐清冊(cè) assessor 財(cái)產(chǎn)評(píng)估師 asset 資產(chǎn) asset account 資產(chǎn)帳戶 asset and liability statement 資產(chǎn)負(fù)債表 asset betterment addition 資產(chǎn)改建和擴(kuò)建 asset classification 資產(chǎn)分類 asset cover 資產(chǎn)擔(dān)保，資產(chǎn)保障比 asset deficiency 資產(chǎn)不足 asset depreciation period 固定資產(chǎn)折舊年限 asset depreciation range 固定資產(chǎn)折舊年限幅度 asset disposal account 資產(chǎn)處置帳戶 asset impairment 資產(chǎn)減損 asset ine 資產(chǎn)收益 assetliability view 資產(chǎn)－負(fù)債觀念 asset measurement 資產(chǎn)計(jì)量 asset quality 資產(chǎn)質(zhì)量 asset retirement 資產(chǎn)退役，資產(chǎn)報(bào)廢 asset revaluation 資產(chǎn)重估價(jià) assetsliabilities ratio 資產(chǎn)負(fù)債比率 assets register 資產(chǎn)登記薄 asset stock 資產(chǎn)股份 asset stripping 資產(chǎn)剝離，資產(chǎn)拆賣 asset atructure 資產(chǎn)結(jié)構(gòu) asset turnover 資產(chǎn)周轉(zhuǎn)率 asset utilization ratio 資產(chǎn)利用率 asset valuation 資產(chǎn)計(jì)價(jià) asset value 資產(chǎn)價(jià)值 asset value per share 每股資產(chǎn)價(jià)值 assignability 可轉(zhuǎn)讓性 assignable instrument 可轉(zhuǎn)讓票據(jù) assigned account 已轉(zhuǎn)讓帳戶，已抵債帳戶 assignee 受讓人 assignment 轉(zhuǎn)讓，過(guò)戶，轉(zhuǎn)讓契約 assignment of accounts receivable 應(yīng)收帳款轉(zhuǎn)讓 assignment of debt 債權(quán)轉(zhuǎn)讓 assignment of lease 租賃轉(zhuǎn)讓 assignment of life policy 人壽保險(xiǎn)單轉(zhuǎn)讓 assignment of marine policy 海運(yùn)保險(xiǎn)單轉(zhuǎn)讓 assignment of wage 工資轉(zhuǎn)讓 assignor 轉(zhuǎn)讓人，讓與人 assimilation 吸收，消化 assistance and subsidy 援助和補(bǔ)助金 assistant accountant 助理會(huì)計(jì)師 assistant auditor 助理審計(jì)師 assistant controller 主計(jì)長(zhǎng)助理 associate 聯(lián)營(yíng)的，合伙人，聯(lián)系會(huì)員，非正式會(huì)員 associated banks 聯(lián)系銀行 associated pany 聯(lián)屬公司，附屬公司 associate member 聯(lián)系會(huì)員，非正式會(huì)員 Associate of the association of tax technicians 稅務(wù)技術(shù)人員協(xié)會(huì)聯(lián)系會(huì)員 Associate of the institute of chartered accountants in England and Wales 英格蘭，威爾士特性會(huì)計(jì)師協(xié)會(huì)聯(lián)系會(huì)員 associate of the institute of cost and management accountants 成本管理會(huì)計(jì)師協(xié)會(huì)聯(lián)系員 association 協(xié)會(huì) association dues 會(huì)費(fèi) association for information systems 信息系統(tǒng)學(xué)會(huì) associationism 協(xié)會(huì)主義 association of accounting firms 會(huì)計(jì)師事務(wù)所協(xié)會(huì) association of insolvency and restructuring advisors 無(wú)力償付和資本重組咨詢師協(xié)會(huì) associative responsibility 連帶責(zé)任 assumed bonds 承擔(dān)債務(wù)，承付債券 assumed interest 假定利息，設(shè)定利息 assumed liability 承擔(dān)債務(wù)，承付債務(wù) assumption 承擔(dān)，假定，假設(shè) assurance 保險(xiǎn)，保證，信息安全保證 assurance pany 保險(xiǎn)公司 assurance services 信息安全服務(wù) Assurance Services Executive Committee 信息安全執(zhí)行委員會(huì) assured 被保險(xiǎn)人 assurer 保險(xiǎn)商，承兌商 at cost 按成本 at discount 按折價(jià)，按低于票面價(jià)值 at maturity 到期 at par 按票面額，平價(jià) at premium 按溢價(jià)，按高于票面價(jià)值 at risk 有風(fēng)險(xiǎn)，存在風(fēng)險(xiǎn) at short notice 按短期通知償付 at sight 見(jiàn)票兌付 attached account 被查封帳戶 attachment 扣押，查封 attainable cost 可達(dá)到的成本 attest 查證，驗(yàn)證 attestation 驗(yàn)證，驗(yàn)證書 attest function 查證職能，驗(yàn)證職能 attestation standard c查證準(zhǔn)則，驗(yàn)證準(zhǔn)則 at the lower of cost or market 成本與市價(jià)熟低 attorney 被委托人，代理人，律師 Attorney 注冊(cè)公共會(huì)計(jì)師，律師 attorney’s fee 律師費(fèi) attorney’s letter 致律師信函 attributable cost 可歸屬成本 attributable ine 可歸屬收益 attribute 屬性 attributes sampling 屬性抽樣 auction 拍賣 auctioneer’s mission 拍賣商傭金 auction house 拍賣行 auction market 拍賣市場(chǎng) auction market preferred stock 優(yōu)先股拍賣市場(chǎng) audit 審核，審計(jì) Audit Agenda 審計(jì)備忘錄 auditability ，可審核性 Audit/Assurance Conference 審計(jì)和信息安全會(huì)議 audit client 審計(jì)客戶 audit mittee 審計(jì)委員會(huì) audit mittee matching system 審計(jì)委員會(huì)成員評(píng)選制度 audit