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abandonment报废abnormalshrinkage非正常损耗abnormality异常性absorptioncosting全部成本法accelerateddepreciation加速折旧法accomplishments成就account帐户、会计科目accountingaycle会计循环accountingchanges会计变动accountinghorizon会计展望accountingincome会计净利accountingpolicies会计政策accountingprinciplesboard(APB)会计原则委员会accountingresearchdivisionARD会计研究处accountingresearchstudies,ARS会计研究丛刊accountingreview会计评论accountingsereiesrelease会计丛刊accountingstandardsdivision会计准则部门accountingstandardsexecutivecoomittee会计准则执行委员会accountingterminologybulletines会计名词公报accountingtrendsandtechniques会计趋势与技术accountsreceivables应收帐款accrualbasis权责发生制accruedexpenses应付费用accrueditems应计项目accruedliabilityonpurchasecommitment应计进货合约损失accruedrevenues应收收益accumulatedbenefitobligation累积给付义务accumulateddepreciation累计折旧accumulatedrights累积权利acid-testratio酸性测试比率acitivitymethod活动量法acquisitionperiod购建期间acruarialgainsandlosses精算损益actualcost实际成本actualreturnonplanassets退休金资产实际报酬actuarialassumption精算假设actuarialpresentvalue精算现值actuary精算师additionalliability补列的最低退休金负债additionalmarkup再加价additionalmarkupcancellation再加价取消additionalpaid-incapital额外投入资本additionalpaid-incapitalfromexpiredwarrants资本公积-逾期认股权additions增添aditionalpaid-incapital资本公积adjunctaccount附加科目adjusting调整adjustmenttorecordinventorycost存货成本调整利益agingoftheaccountsapproach帐龄分析法allfinancialresourcesconcept全部财务资源观念all-inclusiveconcept全涵观念all-inclusiveincomeconcept全含所得观念allowancefordoubtfulaccounts备抵坏帐allowanceforfairvalueadjustment备抵评价allowanceforrepairsandmaintenance备抵维修费用allowancemethod备抵（评价）法allowancetoreducedeferredtaxassettoexpectedrealizablevalue递延所得税备抵评价allowancetoreduceinventorytomarket备抵存货跌价allowancetoreducelong-terminvestmentstomarket备抵长期投资跌价损失allowancetoreduceshort-terminvestmentstomarket备抵短期投资跌价损失americanaccountingassociation(AAA)美国会计学会americaninstiteteofcertifiedpublicaccountants(AICPA)美国会计师协会amortization摊销amountofanannuitydue到期年金终值amountofanordinaryannuity普通年金终值analysisoflong-termsolvency长期偿债能力分析analysisofreturnoninvestment投资报酬分析analysisofshort-termliquidity短期偿债能力分析announcementdate认股权宣告日annualeffectivetaxrate全年有效税率annuity年金annuitydue到期年金annuitymethod年金法antidilutiveeffect反稀释效果APBopinion&statementsAPB发布的意见书及声明书appraisalsystem评价法appraisalvalue评定价值appropriaed指拨appropriatedretainedearnings已指拨保留盈余appropriationofretainedearnings盈余的指拨assetexpenditure资本支出assetgainsandlosses退休金资产损益asset/liabilitymethod资产负债法asset-linkedbonds实物偿还公司债assetsacquiredbyexchange资产抵换assignedaccountsreceivable设定担保应收帐款assignedvalue设定价值assignmentofaccountsreceivable应收帐款担保借款associatingcauseandeffect因果关系直接配属attribute属性attribution摊计auditor'sreport会计师的查核报告authorizedcapitalstock核准发行股份availableforsale备供出售者available-for-salesecurities备供出售证券averagecollectionperiod帐款收回平均天数averagedaystoselltheinventory存货周转平均天数baddebtexpense坏帐费用balancesheetapproach资产负债表法bankoverdraft银行透支bankreconciliation银行往来调节表bankstatement对帐单bargainpurchaseoption优惠承购权bargainrenewaloption优惠续组权baseinventory基期存货baseyear基期basicaccountingequation会计基本方程式basicprinciples基本原则basicpstulates基本公设bearerbonds息票公司债beneficiary受益人benefitduetolosscarryback亏损递转以前年度的所得税利益benefitduetolosscarryforward亏损递转以后年度的所得税利益benefits/years-of-serviceapproach服务年资给付法best-effortsunderwriting代销betterment改良big/lilttleGAAP全部/部分（简易）会计准则billingsonconstructioninprocess预收工程款bondsoutstandingmethod流通额法bondsoutstandingmethod债券流通法bondspayable应付公司债bonusandprofitsharingplan员工奖金及分红bookvaluemethod帐面价值法bookvalueofnetassetsacquired股权净值callpremium收回溢价callprice赎回价格callprovisions收回条款callablebonds可收回公司债callablepreferredstock可收回优先股CAPaccoountingresearchbulletinsCAP分布的会计研究公报capitalexpenditure资本支出capitallease资本租赁capitalmaintenanceapproach资本维持法capitalstock股本capitalstocksubscribed已认购股份capitalsurplus资本公积capitalizationofinterest利息资本化carryingvalue帐面价值cashdisbursement现金支出簿cashdiscount现金折扣cashdividends现金股利cashequivalents约当现金cashflowanalysisandthefundsstatement现金流量分析与资金表cashflowsfromoperationactivities营业活动的现金流量cashoverandshort现金短溢cashreceiptsjournal现金收入簿cashsurrendervalueoflifeinsurance人寿保险退保现值（现金解约价值）cashier'schecks银行本票casualtylossandinsurance以外损失及保险ceiling市价上限certificatechecks保付支票certificatesofdeposit定存单changefunds找零金changeinthepresentvaluemethod现值变动法changesinaccountingestimate会计估计的变动changesinaccountingprinciple会计原则变动changesinreportingentity编制报表主体变动chargetoaccumulateddepreciation冲销累计折旧chargetoassetaccount记入资产帐户cinsistency一致性claim请求权closedcorporations非公开发行公司closing结帐coinsuranceclause共保条款collectionmethod收现法combinedoperatingloss综合营业亏损combinedoperatingprofit综合营业净利combinedrevenues综合收益committeeonaccountingprocdure(CAP)会计程序委员会committeereports专题报告commodity-backedbonds实物偿还公司债commoncarrier移交运送人commonstock普通股commonstockequivalents约当普通股commonstocksubscribed已认普通股股本common-sizefinancialstatements共同比财务报表comparability比较性comparativeanalysis比较分析comparativestatements比较报表compensatedabsences休假给付compensatingbalance补偿性存款余额(借款回存)compensationcost酬劳成本compensatoryplans酬劳性计划compensatorystockoptionplan酬劳性认股计划completedperfomancemethod全部履行法completed-contractmethod全部完工法complexcapitalstructure复杂资本结构compositemethod组合折旧法compoundinterestmethod复利法comprehensiveallocation全面分摊comprehensiveapproach全面改革法comprehensiveincome综合净利c