【正文】 annuity certain 固定年金 annuity contract 年金合同 annuity cost 年金成本 annuity due 期初年金 annuity fund 年金基金 annuity in advance 預(yù)付年金 annuity in arrears 持付年金 annuity method of depreciation 年金折舊法 annuity period 年金期 annuity system 年金制 annulation 宣告失效 antecedent auditor 前任審計師 antecedent negotiation 事先協(xié)商 antecedents 經(jīng)歷 antedate 填早日期 antiaccounting fraud 反會計欺詐 anticipated cost 預(yù)計成本，預(yù)列成本 anticipated price 預(yù)計價格 anticipated profit 預(yù)計利潤，預(yù)列利潤 anticipation 預(yù)計，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反欺詐和公司責任信息中心 antifraud profession 反欺詐職業(yè) antifraud program 反欺詐計劃 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 申請人 application 申請，申請書 application and allotment account 認購和配股帳戶 application for bank account 開立銀行帳戶申請書 application for letter of credit 信用證申請書 application for registration 注冊申請書 application for shares 認股申請書 application software 應(yīng)用軟件 applied cost 已分配成本 applied overhead 已分配間接費用 applied research 應(yīng)用研究 appointed officer 指定官員 apportionment 分配、分攤、撥款 apportionment method 分攤法 appraisal 估價，估價報告 appraisal capital 評估成本 appraisal report 評估報告 appraisal surplus 估價盈余 appraisal value 估定價格 appraiser 估價員，估價師 appraiser association of America 美國估價師協(xié)會 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)費分類帳 appropriation system 撥款制度 approval 核定，審批 approval for project 投資項目的審批 approved account 核定帳戶 approved bond 核定債券 approved list 核準證券清單 approved society 核定互助會，注冊互助會 approximation 約計數(shù)，近似值 a priori theories of accounting 先驗性會計理論 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)運算 arminarm transaction 臂挽臂交易，私人關(guān)系交易 arm’slength price正常價格，公正價格 arm’s length transaction 一臂之隔交易，正常交易 arrangement 償債協(xié)議，清算安排,項目排列 arrangement of balance sheet 資產(chǎn)負債表的項目排列 array 陣列，數(shù)組 arrears 拖欠，拖欠款項 arrestment 財產(chǎn)扣押 ARR method 會計收益率法 Arthur Anderson 安達信會計師事務(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)接報表 articulated concept 環(huán)接概念 articulated financial statement 環(huán)接會計報表 artificial intelligence 人工智能 artificial person 法人 ASB Standards 會計準則委員會財務(wù)報告準則 ASB Statement of principles 會計準則委員會會計原則公報 ASB Statements 審計準則委員會公報 ASC Standards 會計準則委員會會計準則 ASCII file 美國信息交換標準代碼文件 Asian development bank 亞洲開發(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 Asian option 亞洲式期權(quán) asking price 賣方報價，索價 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 assessor 財產(chǎn)評估師 asset 資產(chǎn) asset account 資產(chǎn)帳戶 asset and liability statement 資產(chǎn)負債表 asset betterment addition 資產(chǎn)改建和擴建 asset classification 資產(chǎn)分類 asset cover 資產(chǎn)擔保，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)－負債觀念 asset measurement 資產(chǎn)計量 asset quality 資產(chǎn)質(zhì)量 asset retirement 資產(chǎn)退役，資產(chǎn)報廢 asset revaluation 資產(chǎn)重估價 assetsliabilities ratio 資產(chǎn)負債比率 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)計價 asset value 資產(chǎn)價值 asset value per share 每股資產(chǎn)價值 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