AAA美国会计学会AmericaAccountingA

AAAAAmericaAccountingAssociationAbacusabacus(accountingcomputer)(electronicfinancialcalculator)Abandonmentretirementabandonmentvalue(abandonedasset)(cashsalvage)(abandonmentdecision)abatementABCsystemofinventorycontrol(selectivein-ventorycontrol)ABCA10%70%(EQQ)B20%20%C70%10%abilitytoservicedebtabnormalcostabnormalnotnormalnotusualabnormalspoilage(normalspoilage)abovepar(premium)(parvalue)abovethelineabsoluteamountabsoluteendorsement(unqualifiedendorse-ment)absoluteinsolvency(technicalinsolvency)absolutepriority(priorclaim)(relativepriority)absolutevalue-6262absorbabsorptionaccountabsorptioncosting(fullcosting)(directcosting)(variablecosting)(break-evenanalysis)abstract(trialbal-ance)abuseabuseoftaxshelter(taxdeduction)(IRS)ACCA(TheAssociationofCharteredCertifiedAccountantsACCA))1904ACCAACCAACCA(FEE)(CAPA)(ICAC)ACCA(IASB)(IFAC)acceleratedcostrecoverysystemACRS1981(ERA)1986(rapidamortization)357101520351520accelerateddepreciationmethod(1)(2)(ACRS)(3)(declining-balancedepreciation)(sum-of-the-year-digitsdeprecia-tion)accelerationclauseacceptance(drawee)(acceptor)acceptedbillacceptancecheck(acceptancesampling)acceptancebill(paymentbill)acceptanceregisteracceptancesampling(1)(2)(3)accesstimeaccommodationaccommodationbillaccommodationnote,accommoda-tionpaper(double-namepaper)accommodationendorsementaccount(nominalaccount)(realaccount)(mainaccount)(subsidiaryaccount)(controlaccount)(controlledaccount)foraccountabilityaccountabilityunit(costcenter)(profitcenter)Accountancy(ICAEW)(ASB)(FRS)accountancyaccountingaccountant(publicaccountant)(publicaccounting)(certifiedpublicaccount-ant—CPA)(charteredaccountant—CA)(privateaccountant)(privateaccounting)accountantgeneralaccountingincharge(senioraccountant)accountant’slegalliability(CPA)(grossnegligence)(fraud)accountant’sreport(auditor’sreport)accountant’sresponsibility(dueprofessionalcare)(accountant’slegalliability)accountform(balancesheet)(reportform)accounting(controller)(financialaccounting)(managementaccounting)(dataprocessing)(internalau-dit)(budgeting)(taxaccounting)(financialanalysis)accountingassumptionaccountingpostulateaccountingbasis(accrualbasisofaccounting)(cashbasisofaccounting)accountingchanges(APB)22(1)(accountingprinciple)(2)(accountingestimate)(3)(reportingentity)accountingconcept()()(conceptualframework)accountingcontrol(internalcheck)(internalau-dit)(administrativecontrol)accountingconvention(APB)(FASB)(accountingstandard)(accountingprinciple)accountingcorporation(firm)accountingcycle(accountingin-formationprocessingcycle)accountingdata(sourcedocument)accountingdoctrineaccountingdocumentaccountingelements(accountingconcept)accountingentity(legalentity)accountingentryaccountingequation(accountingidentity)(assets)=(liability)+(owner’sequity)(assets)=(equities)accountingevent(externaltransaction)(internaltransaction)accountingexposure(foreigncurrencytranslationrisk)accountingfirm(publicaccountingfirm)(CPAfirm)(BigFive)AccountingHallofFame1950361976accountingharmonizationharmonizationofaccountingaccountingidentity(accountingequation)accountingincome(taxableincome)(economicincome)accountinginformation(1)(2)accountinginformationsystem(accountingin-formationprocessingsystem)AIS()()(computerbasedaccountinginformationsystem)(MIS)accountinginternationalization(standardizationofac-counting)accountingjournals20(1)(Abacus)(2)(Accountancy)(3)(Accountant)(4)(Accountant’sMagazine)(5)(AccountingandBusinessResearch)(6)(AccountingHistoriansJournal)(7)(AccountingReview)(8)(Audit)(9)(CAMaga-zine)(10)(CPAJournal)(11)(FinancialAnalystJournal)(12)(FinancialExecutive)(13)(GovernmentAccountantsJournal)(14)(InternalAuditor)(15)(JournalofAccoun-tancy)(16)(JournalofAccountingandEconomics)(17)(JournalofAccounting,AuditingandFinance)(18)(JournalofAc-countingResearch)(19)(ManagementAccounting)(20)(TheTaxAd-viser)accountinglegislationaccountingmanualaccountingobjective1973(TruebloodCommittee)—12—accountingperiodfiscalperiod(naturalbusinessyear)(1031)accountingpolicies(summaryofsignificantaccountingpolicies)(Opinion)(Statement)(FASB)accountingpostulate(accountingassumption)accountingpractice(accountingtheory)accountingprinciple(accountingpostulate)(accountingobjective)(accountingstandards)(GAAP)(accountingconvention)AccountingPrincipleBoardAPB(AICPA)19591973(FASB)15(ARS)31(Opinions)4(Statements)accountingproceduresaccountingprofession(privateaccounting)(publicaccounting)accountingrateofreturn(simplerateofreturn)(unadjustedrateofreturn)ARR(1)()(2)(discountedcashflowmethod)accountingrecords(bookofaccounts)AccountingReview(AAA)accountingrules(accountingcriteria)(accountingprinciples)AccountingSeriesReleaseASR(SEC)(FinancialReportReleasesFRR)accountingservice(CPAfirm)accountingsoftware(accountingsoftwarepackage)(JournalofAccountancy)(ComputerinAc-counting)accountingstandard(FASB)(SFAS)(ASC)(SSAP)1973(GAAP)accountingstandardizationstandardizationofaccountingAccountingStandardsBoard()ASB(1991AccountingStandardsCommittee)(FinancialReportingStandard)AccountingStandardsCommittee()ASC6(CCAB)(S