【正文】 Accounts payable應(yīng)付賬款A(yù)ccounts payable control and subsidiary ledger應(yīng)付賬款控制和明細(xì)分類賬Accounts payable subsidiary ledger應(yīng)付賬款明細(xì)分類賬Accounts receivable應(yīng)收賬款aging of 應(yīng)收賬款賬齡分析Accounts receivable analysis應(yīng)收賬款分析Accounts receivable control and subsidiary ledger應(yīng)收賬款控制和明細(xì)分類賬Accounts receivable subsidiary ledger應(yīng)收賬款明細(xì)分類賬Accounts receivable turnover應(yīng)收賬款周轉(zhuǎn)率Accrual basis應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制Accruals應(yīng)計(jì)收入或費(fèi)用deferrals and 遞延和應(yīng)計(jì)收入或費(fèi)用Accrued assets應(yīng)計(jì)資產(chǎn)Accrued expense(s)應(yīng)計(jì)費(fèi)用Accrued expenses payable應(yīng)計(jì)應(yīng)付費(fèi)用Accrued fees應(yīng)計(jì)收費(fèi)Accrued liabilities應(yīng)計(jì)負(fù)債Accrued revenues應(yīng)計(jì)收入Accrued wages應(yīng)計(jì)工資Accumulated depreciation累計(jì)折舊Accumulated other prehensive ine累計(jì)其他全面收益Acidtest ratio速動比率；酸性測試比率Acquiring fixed assets, stages of獲取固定資產(chǎn)，獲取固定資產(chǎn)階段Activity base(s)作業(yè)基礎(chǔ)Activity base product cost calculations作業(yè)基礎(chǔ)產(chǎn)品成本計(jì)算Activity base usage quantities, estimated作業(yè)基礎(chǔ)耗用量，估計(jì)作業(yè)基礎(chǔ)耗用量Activity driver{s)作業(yè)動因Activity rates作業(yè)率Activitybased costing (ABC),作業(yè)成本計(jì)算法Adjusted trial balance調(diào)整后試算平衡表Adjusted trial balance columns調(diào)整后試算平衡表欄Adjusting and closing entries調(diào)整分錄和結(jié)賬分錄Adjusting entries調(diào)整分錄ledger with 分類賬調(diào)整分錄recording 記錄調(diào)整分錄Adjusting process調(diào)整過程Adjustment process, summary of 調(diào)整過程，調(diào)整過程總結(jié)Adjustments, summary of basic調(diào)整，基本調(diào)整總結(jié)Adjustments columns調(diào)整欄Adjustments to net ine indirect method凈收益調(diào)整－間接法Administrative expenses管理費(fèi)用Affiliated panies聯(lián)營公司；附屬公司Aging of accounts receivable應(yīng)收賬款賬齡分析Aging the receivables應(yīng)收賬款賬齡分析Allocating ine taxes分配所得稅Allocation, cost分配，成本分配Allocation base分配基礎(chǔ)Allowance, purchase折讓，購貨折讓Allowance account, writeoffs to備抵賬戶；備抵賬戶注銷Allowance method備抵法Allowance method of accounting for uncollectibles壞賬會計(jì)處理的備抵法Alternate entity characteristics, parison不同實(shí)體特征，不同實(shí)體特征的比較Alternate entity forms, equity reporting for不同實(shí)體形式，不同實(shí)體形式的權(quán)益報(bào)告Alternative financing plans, effect of可選擇的籌資計(jì)劃，可選擇籌資計(jì)劃的效果Amortization攤銷(bond investments) （債券投資）effective interest rate method of 攤銷的實(shí)際利率法of discount by the interest method 實(shí)際利率法下折價(jià)的攤銷of discount on bonds payable 應(yīng)付債券折價(jià)攤銷of premium by the interest method 實(shí)際利率法下溢價(jià)的攤銷of premium on bonds payable 應(yīng)付債券溢價(jià)攤銷Amortizing a bond discount分期償還債券折價(jià)Amortizing a bond premium分期償還債券溢價(jià)Amount, present value of數(shù)量；金額，數(shù)量、金額的現(xiàn)值A(chǔ)nalysis分析accounts receivable 應(yīng)收賬款分析assumptions of costvolumeprofit 本－量－利分析的假設(shè)capital investment 資本投資分析costvolumeprofit 本－量－利分析current position 流動（現(xiàn)行）狀況分析differential 差異分析factors that plicate capital investment 使資本投資復(fù)雜化的因素graphic approach to costvolumeprofit 本－量－利分析的圖解方法horizontal 水平分析inventory 存貨分析mathematical approach to costvolumeprofit 本－量－利分析的數(shù)學(xué)方法nature of capital investment 資本性投資的性質(zhì)net present value at 12% 回報(bào)率為12％的凈現(xiàn)值分析net present value凈現(xiàn)值分析profitability 收益性分析solvency 償債能力分析traditional 傳統(tǒng)分析use of puters in costvolumeprofit analysis 計(jì)算機(jī)在本－量－利分析中的運(yùn)用vertical垂直分析what if39。 or sensitivity敏感性分析Analysis report分析報(bào)告discontinue an unprofitable segment, differential 停止經(jīng)營一個未盈利部門的分析報(bào)告，停止經(jīng)營一個未盈利部門的差異分析報(bào)告lease or sell, differential 出租或出售差異分析報(bào)告make or buy, differential 制造或購買差異分析報(bào)告process or sell, differential 加工或出售差異分析報(bào)告replace equipment, differential 設(shè)備更換差異分析報(bào)告sell at special price, differential 特定售價(jià)差異分析報(bào)告Analytical measures分析指標(biāo)other其他分析指標(biāo)summary of 分析指標(biāo)總結(jié)Analyzing and summarizing transactions, illustration of分析和總結(jié)經(jīng)濟(jì)業(yè)務(wù)，舉例說明分析和總結(jié)經(jīng)濟(jì)業(yè)務(wù)Annual reports, corporate年度報(bào)告，公司年度報(bào)告Annuity年金present value of an, 年金現(xiàn)值A(chǔ)nnuity of $1 at poundinterest, present value of1美元年金復(fù)利，1美元年金的復(fù)利現(xiàn)值A(chǔ)nnuity table, partial present value of年金表，部分年金現(xiàn)值表Application of incorporation公司設(shè)立申請Approach方法cost price 成本價(jià)格法market price 市場價(jià)格法negotiated price 協(xié)議價(jià)格法Appropriations限制用途的撥款A(yù)rticles of incorporation公司章程Articles of partnership合伙章程Assembly裝配Asset(s)資產(chǎn)accrued應(yīng)計(jì)資產(chǎn)book value of 資產(chǎn)的賬面價(jià)值contra 資產(chǎn)抵減contributing to a partnership 向合伙企業(yè)投入資產(chǎn)costs of acquiring fixed 固定資產(chǎn)獲取成本current 流動資產(chǎn)discarding fixed 廢棄的固定資產(chǎn)disposal of fixed 固定資產(chǎn)的處置donated 接受捐贈的資產(chǎn)exchanging similar fixed 交換相似的固定資產(chǎn)financial reporting for fixed and intangible 固定資產(chǎn)和無形資產(chǎn)的財(cái)務(wù)報(bào)告fixed 固定資產(chǎn)fixed and intangible in the balance sheet 資產(chǎn)負(fù)債表中的固定資產(chǎn)和無形資產(chǎn)fixed or plant 固定或廠房設(shè)備資產(chǎn)intangible 無形資產(chǎn)internal control of fixed 固定資產(chǎn)的內(nèi)部控制leasing fixed 租賃固定資產(chǎn)nature of fixed 固定資產(chǎn)的性質(zhì)plant 廠房設(shè)備資產(chǎn)prepaid expense recorded initially as 預(yù)付費(fèi)用初始記錄為資產(chǎn)quick 速動資產(chǎn)rate earned on total 總資產(chǎn)收益率rate of ine from operations to total 營業(yè)利潤對總資產(chǎn)比率rate of return on 資產(chǎn)回報(bào)率ratio of net sales to 總資產(chǎn)周轉(zhuǎn)率revaluation of 資產(chǎn)重估review of accounting for exchanges of similar fixed 相似固定資產(chǎn)交換會計(jì)處理的回顧selling fixed 出售固定資產(chǎn)summary illustrationaccounting for exchanges of similar fixed總結(jié)——相似固定資產(chǎn)交換的會計(jì)處理tangible 有形資產(chǎn)Assumptions of costvolumeprofit analysis本－量－利分析的假設(shè)Audit Committee審計(jì)委員會Availableforsale securities可供出售證券Average cost method平均成本法determining costs under 平均成本法下成本的確定use of 使用平均成本法Average rate of return平均回報(bào)率Average rate of return method平均回報(bào)率法BBad debts expense壞賬費(fèi)用Balance of the account賬戶余額Balance sheet 資產(chǎn)負(fù)債表 budgeted 預(yù)算資產(chǎn)負(fù)債表 parative 比較資產(chǎn)負(fù)債表 corporation 公司的資產(chǎn)負(fù)債表 horizontal analysis, parative 資產(chǎn)負(fù)債表水平分析，比較資產(chǎn)負(fù)債表水平分析 merchandise inventory on 資產(chǎn)負(fù)債表中的商品存貨 presentation of cash on 資產(chǎn)負(fù)債表中現(xiàn)金的列示 presentation of merchandise inventory on 商品存貨在資產(chǎn)負(fù)債表中的列示 receivables on 資產(chǎn)負(fù)債表中的應(yīng)收款項(xiàng) report form of 報(bào)告式資產(chǎn)負(fù)債表 stockholders’ equity in the 資產(chǎn)負(fù)債表中的股東權(quán)益 stockholders’ equity section 資產(chǎn)負(fù)債表中的股東權(quán)益部分