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AAbove-the-lineitems线上项目Absences,compensated缺勤，带薪假期Absorptioncosting完全成本法Absorptioncostingincomestatement完全成本法下的损益表Accelerateddepreciationmethod加速折旧法Account(s)账户；会计科目analyzingandsummarizingtransactionsin在账户中分析和总结经济业务analyzing分析性账户balanceof账户余额cashshortandover现金余缺账户characteristicsof账户的特点chartof会计科目表clearing清理账户contraorcontraasset抵减或资产抵减账户controlling控制账户estimateofuncollectible坏账估计expandedchartof扩充的会计科目表feesearnedon服务收费incomestatement损益表账户normalbalancesof账户的正常余额other其他账户real实账户statementof账单temporaryornominal临时性账户或虚账户usefulnessof账户的有用性Accountform账户式Accountpayable应付账款Accountreceivable应收账款Accounting会计；会计学differencesbetweenmanagerialandfinancial管理会计与财务会计的区别double-entry复式会计financialandmanagerial财务会计与管理会计financial财务会计management管理会计managerial管理会计private内部会计；私营企业会计professionof会计职业public公共会计responsibility责任会计Accountingcycle会计循环foramerchandisingbusiness商业企业会计循环Accountingequation会计恒等式businesstransactionsand经济业务与会计恒等式Accountingfields,specialized会计领域，专门会计领域Accountingfor会计bondinvestments债券投资的会计处理bondspayable应付债券的会计处理costcenters,responsibility成本中心会计，成本中心责任会计depreciation折旧会计dividends股利的会计处理exchangesofsimilarfixedassets,reviewofexchangesofsimilarfixedassets,summaryillustration相似固定资产交换的会计处理，总结——相似固定资产investmentsinstocks股票投资的会计处理limitedliabilitycorporations有限责任公司的会计处理merchandisetransactions,illustrationofnotesreceivable应收票据的会计处理中英文会计词汇对照表相似固定资产交换的会计处理，相似固定资产交换会计处理的回顾商品交易会计，商品交易会计介绍partnerships合伙企业的会计处理profitcenters,responsibility利润中心会计，利润中心责任会计uncollectibles,allowancemethod坏账会计，坏账会计处理的备抵法uncollecubles,directwrite-offmethodof坏账会计，坏账会计处理的直接注销法Accountinginbusiness,roleof商业中的会计，会计在商业中的角色Accountinginformationandthestakeholdersofa会计信息与企业利益相关者Accountingperiodconcept会计期间概念Accountingprinciples(GAAP),generallyaccepted公认会计原则Accountingprinciples,changesin会计原则，会计原则变更Accountingrateofreturn会计回报率Accountingsystem(s)会计系统；会计制度basic基本会计系统computerized电算化会计系统cost成本会计系统formerchandisers商业会计系统forpayrollandpayrolltaxes工资和工资税会计系统manual手工会计系统Accountingsystemoverview,cost会计系统概述；成本会计系统概述Accountingtreatmentsofcontingentliabilities或有负债的会计处理定期盘存制账户定期盘存制会计科目表Accountspayable应付账款Accountspayablecontrolandsubsidiaryledger应付账款控制和明细分类账Accountspayablesubsidiaryledger应付账款明细分类账Accountsreceivable应收账款agingof应收账款账龄分析Accountsreceivableanalysis应收账款分析Accountsreceivablecontrolandsubsidiaryledger应收账款控制和明细分类账Accountsreceivablesubsidiaryledger应收账款明细分类账Accountsreceivableturnover应收账款周转率Accrualbasis应计制；权责发生制Accruals应计收入或费用deferralsand递延和应计收入或费用Accruedassets应计资产Accruedexpense(s)应计费用Accruedexpensespayable应计应付费用Accruedfees应计收费Accruedliabilities应计负债Accruedrevenues应计收入Accruedwages应计工资Accumulateddepreciation累计折旧Accumulatedothercomprehensiveincome累计其他全面收益Acid-testratio速动比率；酸性测试比率Acquiringfixedassets,stagesof获取固定资产，获取固定资产阶段Activitybase(s)作业基础Activitybaseproductcostcalculations作业基础产品成本计算Activitybaseusagequantities,estimated作业基础耗用量，估计作业基础耗用量Activitydriver{s)作业动因Activityrates作业率Activity-basedcosting(ABC),作业成本计算法Adjustedtrialbalance调整后试算平衡表Adjustedtrialbalancecolumns调整后试算平衡表栏Adjustingandclosingentries调整分录和结账分录Adjustingentries调整分录ledgerwith分类账调整分录recording记录调整分录Adjustingprocess调整过程Adjustmentprocess,summaryof调整过程，调整过程总结Adjustments,summaryofbasic调整，基本调整总结Adjustmentscolumns调整栏Adjustmentstonetincome-indirectmethod净收益调整－间接法Administrativeexpenses管理费用Accountsforaperiodicinventorysystem,chartofAffiliatedcompanies联营公司；附属公司Agingofaccountsreceivable应收账款账龄分析Agingthereceivables应收账款账龄分析Allocatingincometaxes分配所得税Allocation,cost分配，成本分配Allocationbase分配基础Allowance,purchase折让，购货折让Allowanceaccount,write-offsto备抵账户；备抵账户注销Allowancemethod备抵法Allowancemethodofaccountingforuncollectibles坏账会计处理的备抵法Alternateentitycharacteristics,comparison不同实体特征，不同实体特征的比较Alternateentityforms,equityreportingfor不同实体形式，不同实体形式的权益报告Alternativefinancingplans,effectof可选择的筹资计划，可选择筹资计划的效果Amortization摊销(bondinvestments)（债券投资）effectiveinterestratemethodof摊销的实际利率法ofdiscountbytheinterestmethod实际利率法下折价的摊销ofdiscountonbondspayable应付债券折价摊销ofpremiumbytheinterestmethod实际利率法下溢价的摊销ofpremiumonbondspayable应付债券溢价摊销Amortizingabonddiscount分期偿还债券折价Amortizingabondpremium分期偿还债券溢价Amount,presentvalueof数量；金额，数量、金额的现值Analysis分析accountsreceivable应收账款分析assumptionsofcost-volume-profit本－量－利分析的假设capitalinvestment资本投资分析cost-volume-profit本－量－利分析currentposition流动（现行）状况分析differential差异分析factorsthatcomplicatecapitalinvestment使资本投资复杂化的因素graphicapproachtocost-volume-profit本－量－利分析的图解方法horizontal水平分析inventory存货分析mathematicalapproachtocost-volume-profit本－量－利分析的数学方法natureofcapitalinvestment资本性投资的性质netpresentvalueat12%回报率为12％的净现值分析netpresentvalue净现值分析profitability收益性分析solvency偿债能力分析traditional传统分析useofcomputersincost-volume-profitanalysis计算机在本－量－利分析中的运用vertical垂直分析whatif'orsensitivity敏感性分析Analysisreport分析报告discontinueanunprofitablesegment,differential停止经营一个未盈利部门的分析报告，停止经营一个leaseorsell,differential出租或出售差异分析报告makeorbuy,differential制造或购买差异分析报告processorsell,differential加工或出售差异分析报告replaceequipment,differential设备更换差异分析报告sellatspecialprice,differential特定售价差异分析报告Analyticalmeasures分析指标other其他分析指标summaryof分析指标总结Analyzingandsummarizingtransactions,illustrationof分析和总结经济业务，举例说明分析和总结经济业务Annualreports,co