【文章內(nèi)容簡(jiǎn)介】 Acid test ratio 酸性試驗(yàn)比率 Acknowledgement 收貨回單，接受訂貨，承認(rèn)債務(wù)通知 Acknowledgement of debt 承認(rèn)債務(wù)，確認(rèn)債務(wù) Acknowledgement of order 承認(rèn)訂單，接受訂單 Acknowledgement of receipt 收款回執(zhí) Acquired pany 被盤(pán)購(gòu)公司，被兼并公司 Acquired surplus 盤(pán)購(gòu)盈余 Acquiring pany 盤(pán)購(gòu)公司，兼并公司 Acquisition 購(gòu)置，盤(pán)購(gòu) Acquisition accounting of bination 企業(yè)合并的盤(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 price 購(gòu)置價(jià)格 Acquisition surplus 盤(pán)購(gòu)盈余 Acquittance 債務(wù)清償，清償收據(jù) Acrosstheboard 全面調(diào)整，全盤(pán)調(diào)整 Acrosstheboard price change全面調(diào)整商品價(jià)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(dòng)帳戶 Active assets 活動(dòng)資產(chǎn) Active capital 活動(dòng)資金 Active market 活躍的市場(chǎng) Active partner 參與經(jīng)營(yíng)合伙人 Active securities 交易活躍的證券 Active trust 有經(jīng)營(yíng)權(quán)的信托 Active trustee 有經(jīng)營(yíng)權(quán)的信托人 Activity 經(jīng)營(yíng)活動(dòng)、生產(chǎn)經(jīng)營(yíng)活動(dòng) Activity account 生產(chǎn)經(jīng)營(yíng)活動(dòng)帳戶 Activity accounting 生產(chǎn)經(jīng)營(yíng)活動(dòng)會(huì)計(jì) Activitybased budget 生產(chǎn)經(jīng)營(yíng)活動(dòng)預(yù)算 Activitybased costing 作業(yè)成本法 Activity cost 作業(yè)成本 Activity ratio 經(jīng)營(yíng)活動(dòng)比率、周轉(zhuǎn)率 Act of bankruptcy 破產(chǎn)法 Act of pany 公司法 Act of god 天災(zāi)，不可抗力 Act of law 法律行為 Actual capital 實(shí)際資本 Actual cost 實(shí)際成本 Actual loss 實(shí)際損失，實(shí)際虧損 Actual normal cost 實(shí)際正常成本 Actual price 實(shí)際價(jià)格 Actual return 實(shí)際收益 actual 現(xiàn)貨 actual market 現(xiàn)貨市場(chǎng) actual value 實(shí)際價(jià)值 actual wage 實(shí)際工資 actuarial 精算 actuarial basis of accounting 會(huì)計(jì)的精算基準(zhǔn) 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(shí) 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(xiāo)產(chǎn)品生產(chǎn)線 addition 增置，擴(kuò)建 additional assessment 增補(bǔ)稅額 additional budget 追加預(yù)算 additional cost 追加成本 additional depreciation 追加折舊，補(bǔ)提折舊 additional duty 附加關(guān)稅 additional expense 追加費(fèi)用 additional ine tax附加所得稅 additional paidin capital 追加股本，追加實(shí)繳股本 additional premium 追加保險(xiǎn)費(fèi) additional profit tax 超額利潤(rùn)稅 additional risk 附加險(xiǎn) additional voluntary contribution 職工自愿附加分擔(dān)退休金 additivity 可加性 address 網(wǎng)址 adequate disclosure 充分披露 adequate protection 充分保護(hù) 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(gòu)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(huì)計(jì)事項(xiàng) adjustment 調(diào)整 adjustment account 調(diào)整帳戶 adjustment bond 調(diào)整債券 administered price管制價(jià)格 administration 行政管理機(jī)構(gòu)，行政管理人員 administration order 行政管理命令 administrative accounting 行政管理會(huì)計(jì) administrative audit 行政管理審計(jì)、 administrative budget 行政管理預(yù)算 administrative control 行政管理控制 administrative expense 行政管理費(fèi)用 administrative regulation 行政管理規(guī)章 administrative receiver 破產(chǎn)企業(yè)財(cái)產(chǎn)行政接管人 administrator 財(cái)產(chǎn)管理人，財(cái)產(chǎn)接管人，遺產(chǎn)管理人 admissible asset 承保資產(chǎn) admission 準(zhǔn)許入伙，準(zhǔn)許入股，準(zhǔn)許股票上市 admission of partner合伙人入伙 admitted asset 受保資產(chǎn)，承保資產(chǎn) ad valorem 從價(jià)征收 ad valorem freight 從價(jià)運(yùn)費(fèi) ad valorem tariff 從價(jià)關(guān)稅 ad valorem tax 從價(jià)稅 advance 預(yù)付款，墊付款，貸款 advance appropriation 預(yù)撥經(jīng)費(fèi) advance bill 預(yù)付匯票，預(yù)開(kāi)發(fā)貨票 advance corporation tax 預(yù)交公司稅 advanced financial accounting 高級(jí)財(cái)務(wù)會(huì)計(jì)學(xué) advanced management accounting高級(jí)管理會(huì)計(jì)學(xué) advanced financial management 高級(jí)財(cái)務(wù)管理學(xué) advanced funding 預(yù)撥資金，預(yù)付經(jīng)費(fèi) advanced refunding 預(yù)先兌換證券 advances form customers 預(yù)收客戶款 advances to affiliate 子公司借款 advances to employees 職工預(yù)支款 advances to partner 合伙人預(yù)支款 advances 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 report 不利報(bào)告，否定報(bào)告 adverse variance 不利差異，逆差 advertise 廣告 advertising budget 廣告費(fèi)預(yù)算 advertising expense 廣告費(fèi) advertising to sales ratio 廣告費(fèi)對(duì)銷(xiāo)售額比率 advice 通知單，建議，咨詢 advice note 發(fā)貨通知單 advice of fate 支票能否兌現(xiàn)通知書(shū) advising bank 通知銀行 advisory fee 咨詢費(fèi) advisory funds 咨詢資金，委托投資基金 advisory services 咨詢服務(wù) AFA membership 美國(guó)財(cái)務(wù)協(xié)會(huì)會(huì)員資格 affiliated pany 聯(lián)營(yíng)公司 affiliation 聯(lián)營(yíng) AFP membership 財(cái)務(wù)專(zhuān)業(yè)人員協(xié)會(huì)會(huì)員資格 AFP periodicals 財(cái)務(wù)專(zhuān)業(yè)人員協(xié)會(huì)定期刊物 afteracquired property clause 以后獲得財(cái)產(chǎn)條款 after charge 附加費(fèi)用 after closing trial balance 結(jié)帳后試算表 after cost 售后成本，售后服務(wù)成本 after date 開(kāi)票后兌付 after market 銷(xiāo)售后市場(chǎng) afterseparation cost 分離后成本 after sight 見(jiàn)票后兌付 after tax ine 稅后收益