【正文】 Abandoned asset 廢棄資產(chǎn) Abandonment decision 廢棄決策 Abandonment stage 廢棄階段 Abandonment value 廢棄價值 Abatement 減免、沖銷 Abatement of taxes 減稅、退稅 Abbreviated accounts 簡式會計(jì)報 ABC system(of inventory control)分級存貨控制制度 Ability to pay taxation 納稅能力 Ability to service debts 償債能力 Abnormal cost 異常成本 Abnormal depreciation 異常折舊 Abnormal gain 異常利得、異常收益 Abnormal loss 異常損失 Abnormal shrinkage 異常盤虧 Abnormal spoilage 異常損耗 Abnormal yield curve 異常收益率曲線 About of circa 大約 About par 超過票面值 Above the line 線上項(xiàng)目 Abscond 潛逃 Absolute amount 絕對數(shù)，絕對金額 Absolute cost advantage 絕對成本優(yōu)勢 Absolute endorsement 絕對背書 Absolute fixed cost 絕對固定成本 Absolute insolvency 絕對無力償付 Absolute interest 絕對權(quán)益 Absolute priority 絕對優(yōu)先求償權(quán) Absolute liability 絕對賠償責(zé)任 Absolute title 絕對產(chǎn)權(quán) Absolute value 絕對值 Absolve 免償債務(wù)，接觸債務(wù) Absorbed overhead 已轉(zhuǎn)并間接費(fèi)用，已攤配間接費(fèi)用 Absorption 轉(zhuǎn)并，攤配 Absorption account 轉(zhuǎn)并帳戶，攤配帳戶 Absorption costing 攤配與成本計(jì)算法 Absorption rate 攤配比率 Abstinence 節(jié)欲，節(jié)制 Abstinence theory of interest 利息的節(jié)制理論 Abstract 摘要表 Abstract of title 產(chǎn)權(quán)狀況摘要表 Abuse 濫用職權(quán) Abuse of tax shelter 濫用避稅項(xiàng)目 Abuse of trust 濫用信托權(quán) Accelerated capital recovery system快速資本收回制度 Accelerated cost recovery system 快速（資產(chǎn)）成本回收制度 Accelerated depreciation method 加速折舊法、快速折舊法Accelerated loan mitment 約定快速償還貸款 Accelerating bonus plan 快速累進(jìn)獎金制 Accelerating inflation 快速通貨膨脹 Accelerating clause 快速償付條款 Acceptable investment 可接受投資項(xiàng)目 Absolve 免償債務(wù)，接觸債務(wù) Absorbed overhead 已轉(zhuǎn)并間接費(fèi)用，已攤配間接費(fèi)用 Absorption 轉(zhuǎn)并，攤配 Absorption account 轉(zhuǎn)并帳戶，攤配帳戶 Absorption costing 攤配與成本計(jì)算法 Absorption rate 攤配比率 Abstinence 節(jié)欲，節(jié)制 Abstinence theory of interest 利息的節(jié)制理論 Abstract 摘要表 Abstract of title 產(chǎn)權(quán)狀況摘要表 Abuse 濫用職權(quán) Abuse of tax shelter 濫用避稅項(xiàng)目 Abuse of trust 濫用信托權(quán) Accelerated capital recovery system快速資本收回制度 Accelerated cost recovery system 快速（資產(chǎn)）成本回收制度 Accelerated depreciation method 加速折舊法、快速折舊法Accelerated loan mitment 約定快速償還貸款 Accelerating bonus plan 快速累進(jìn)獎金制 Accelerating inflation 快速通貨膨脹 Accelerating clause 快速償付條款 Acceptable investment 可接受投資項(xiàng)目 Acceptable reliability level 可接受的可靠性程度 Acceptance 承兌、已承兌票據(jù)、驗(yàn)收 Acceptance bank 匯票承兌銀行 Acceptance bill 承兌匯票 Acceptance mission 承兌傭金，承兌手續(xù)費(fèi) Acceptance corporation 匯票承兌公司 Acceptance credit 承兌信用 Acceptance financing 已承兌匯票籌資 Acceptance for honour 承兌拒付匯票 Acceptance letter of credit承兌信用證 Acceptance market 票據(jù)市場，匯票貼現(xiàn)市場 Acceptance of bribes 受賄 Acceptance of the bid 中標(biāo)，得標(biāo) Acceptance on security 財(cái)產(chǎn)擔(dān)保承兌 Acceptance payable 應(yīng)付承兌匯票 Acceptance receivable 應(yīng)收承兌匯票 Acceptance register 承兌匯票登記薄 Acceptance sampling 驗(yàn)收抽樣 Acceptance supra protest 承兌拒付匯票 Accepted bill 已承兌匯票 Accepting house 匯票承兌銀行 Acceptor 承兌人，驗(yàn)收人 Acceptor supra protect 代替承兌人 Acceptreject decision 采納或不采納決策 Access code 聯(lián)網(wǎng)密碼 Accession 財(cái)產(chǎn)增值 Accessory contract 附屬合同 Access privileges 入庫權(quán)，入網(wǎng)權(quán) Access time 存取時間、連通時間 Accidental cost 偶然成本，偶生成本 Accidental loss 意外損失 Accident insurance 事故保險 Acmodation 融通 Acmodation acceptance 融通承兌 Acmodation bill 融通匯票 Acmodation charge 融通欠帳 Acmodation endorsement 融通背書 Acmodation paper 融通票據(jù) Acmodation purchase 融通進(jìn)貨 Acmodator 融通匯票背書人 Accord and satisfaction 和解和清償 Account 帳戶 Accounts 帳薄、報表，帳單，記帳 Accountability 會計(jì)責(zé)任 Accountable officer 會計(jì)官員，出納官員 Account analysis帳戶分析 Accountancy 會計(jì) Account bodies 會計(jì)團(tuán)體 Accountancy profession 會計(jì)職業(yè)，會計(jì)專業(yè) Accountant 會計(jì)師 Assistant accountant 助理會計(jì)師 Accountant general 總會計(jì)師、總會計(jì) Account in charge 主管會計(jì)師 Accountant’s pilation report 會計(jì)師得編輯報告 Accountant’s database 會計(jì)師數(shù)據(jù)庫 Accountant’s department 會計(jì)處，會計(jì)部門 Accountant’s fees 會計(jì)師公費(fèi) Accountant’s firm 會計(jì)事務(wù)所 Accountant for the public interest 公眾利益會計(jì)師，無償服務(wù)會計(jì)師 Accountant’s legal liability 會計(jì)師法律責(zé)任 Accountant’s lien 會計(jì)師留置權(quán) Accountant’s opinion 會計(jì)師意見書 Accountant’s report會計(jì)師報告 Accountant’s responsibility 會計(jì)師職責(zé) Accountants world 會計(jì)師世界網(wǎng)站 Account balance 帳戶余額 Account bill 帳單 Account books 會計(jì)帳薄 Account classification 帳戶分類表 Account clerk 帳務(wù)員 Account code 賬號代碼 Account current 往來帳戶，往來帳單 Account day 結(jié)算日 Account form 帳戶式 Accounting 會計(jì)，會計(jì)學(xué) Accounting and tax database 會計(jì)和稅務(wù)數(shù)據(jù)庫 Accounting associations 會計(jì)協(xié)會 Accounting assumption 會計(jì)假定，會計(jì)假設(shè) Accounting bases 會計(jì)基礎(chǔ) Accounting basis 會計(jì)基本方法 Accounting changes 會計(jì)變更 Accounting clusters 會計(jì)制度群體，會計(jì)群體 會計(jì)師職業(yè)網(wǎng)站 Accounting puter 會計(jì)電子計(jì)算機(jī) Accounting concepts 會計(jì)概念 Accounting consultation 會計(jì)咨詢 Accounting consultant 會計(jì)咨詢師 Accounting control 會計(jì)控制 Accounting convention 會計(jì)常規(guī)，會計(jì)慣例 Accounting corporation 會計(jì)公司 Accounting cost 會計(jì)成本，記帳成本 Accounting criteria 會計(jì)標(biāo)準(zhǔn) Accounting cushion 會計(jì)收益低估 Accounting cycle 會計(jì)循環(huán) Accounting data 會計(jì)數(shù)據(jù) Accounting database 會計(jì)數(shù)據(jù)庫 Accounting data processing 會計(jì)數(shù)據(jù)處理 Accounting department 會計(jì)部門 Accounting dictionary 會計(jì)詞典 Accounting directives 會計(jì)指令 Accounting disclosure 會計(jì)數(shù)據(jù)公開，會計(jì)披露 Accounting doctrine 會計(jì)信條 Accounting document 會計(jì)憑證 Accounting Education Web 會計(jì)教育互聯(lián)網(wǎng) Accounting elements 會計(jì)要素 Accounting encyclopedias 會計(jì)百科全書 Accounting entity會計(jì)主體，會計(jì)個體 Accounting entity postulate 會計(jì)主體假設(shè)，會計(jì)個體假設(shè) Accounting entity theory 會計(jì)個體論 Accounting entry 會計(jì)分錄 Accounting equation 會計(jì)等式 Accounting errors 會計(jì)差錯 Accounting estimate 會計(jì)估計(jì) Accounting ethics 會計(jì)道德 Accounting event 會計(jì)事項(xiàng) Accounting evidence 會計(jì)憑證，會計(jì)證據(jù) Accounting exposure 會計(jì)風(fēng)險暴露 Accounting files 會計(jì)檔案 Accounting firm 會計(jì)師事務(wù)所 Accounting firm development 會計(jì)師事務(wù)所發(fā)展中心 Accounting firm merger 會計(jì)師事務(wù)所兼并 Accounting fraud 會計(jì)欺詐 Accounting function 會計(jì)職能 Accounting hall of fame 會計(jì)名人堂 Accounting harmonization 會計(jì)協(xié)調(diào) Accounting history 會計(jì)史 Accounting identity會計(jì)恒等 Accounting ine 會計(jì)收益，帳面收益 Accounting information 會計(jì)資料，會計(jì)信息 Accounting information system 會計(jì)信息系統(tǒng) Accounting internationalization 會計(jì)國際化 Accounting journals 會計(jì)期刊 Accounting legislation 會計(jì)立法，會計(jì)法規(guī) Accounting manual 會計(jì)手冊 Accounting measurement 會計(jì)計(jì)量 Accounting methods 會計(jì)方法 Accounting model 會計(jì)模式 Accounting net 會計(jì)互聯(lián)網(wǎng) Accounting objective 會計(jì)目標(biāo) Accounting on line 在線會計(jì)，聯(lián)網(wǎng)會計(jì) Accounting partner 會