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*ERP……EnterpriseResourcePlanning……企业资源计划系统1AAA美国会计学会2Abacus《算盘》杂志3abacus算盘4Abandonment废弃,报废;委付5abandonmentvalue废弃价值6abatement①减免②冲销7abilitytoservicedebt偿债能力8abnormalcost异常成本9abnormalspoilage异常损耗10abovepar超过票面价值11abovetheline线上项目12absoluteamount绝对数,绝对金额13absoluteendorsement绝对背书14absoluteinsolvency绝对无力偿付15absolutepriority绝对优先求偿权16absolutevalue绝对值17absorb摊配,转并18absorptionaccount摊配账户,转并账户19absorptioncosting摊配成本计算法20abstract摘要表21abuse滥用职权22abuseoftaxshelter滥用避税项目23ACCA特许公认会计师公会24acceleratedcostrecoverysystem加速成本收回制度25accelerateddepreciationmethod加速折旧法,快速折旧法26accelerationclause加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptancebill承兑票据29acceptanceregister承兑票据登记簿30acceptancesampling验收抽样31accesstime存取时间32accommodation融通33accommodationbill融通票据34accommodationendorsement融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability经营责任,会计责任37accountabilityunit责任单位38Accountancy《会计》杂志39accountancy会计40accountant会计员,会计师41accountantgeneral会计主任,总会计42accountingincharge主管会计师43accountant,slegalliability会计师的法律责任44accountant,sreport会计师报告45accountant,sresponsibility会计师职责46accountform账户式,账式47accounting①会计②会计学48accountingassumption会计假定,会计假设49accountingbasis会计基准,会计基本方法50accountingchanges会计变更51accountingconcept会计概念52accountingcontrol会计控制53accountingconvention会计常规,会计惯例54accountingcorporation会计公司55accountingcycle会计循环56accountingdata会计数据57accountingdoctrine会计信条58accountingdocument会计凭证59accountingelements会计要素60accountingentity会计主体,会计个体61accountingentry会计分录62accountingequation会计等式63accountingevent会计事项64accountingexposure会计暴露,会计暴露风险65accountingfirm会计事务所66AccountingHallofFame会计名人堂67accountingharmonization会计协调化68accountingidentity会计恒等式69accountingincome会计收益70accountinginformation会计信息71accountinginformationsystem会计信息系统72accountinginternationalization会计国际化73accountingjournals会计杂志74accountinglegislation会计法规75accountingmanual会计手册76accountingobjective会计目标77accountingperiod会计期78accountingpolicies会计政策79accountingpostulate会计假设80accountingpractice会计实务81accountingprinciple会计原则82AccountingPrincipleBoard会计原则委员会83accountingprocedures会计程序84accountingprofession会计职业,会计专业85accountingrateofreturn会计收益率86accountingrecords会计记录,会计簿籍87AccountingReview《会计评论》88accountingrules会计规则89AccountingSeriesRelease《会计公告文件》90accountingservice会计服务91accountingsoftware会计软件92accountingstandard会计标准,会计准则93accountingstandardization会计标准化94AccountingStandardsBoard会计准则委员会(英)95AccountingStandardsCommittee会计准则委员会(英)96accountingsystem①会计制度②会计系统97accountingtechnique会计技术98accountingtheory会计理论99accountingtransaction会计业务,会计账务100AccountingTrendandTechniques《会计趋势和会计技术》101accountingunit会计单位102accountingvaluation会计计价103accountingyear会计年度104accounts会计账簿,会计报表105accountsales承销清单,承销报告单106accountspayable应付账款107accountsreceivable应收账款108accountsreceivableagingschedule应收账款账龄分析表109accountsreceivableassigned已转让应收账款110accountsreceivablecollectionperiod应收账款收款期111accountsreceivablediscounted已贴现应收账款112accountsreceivablefinancing应收账款筹资,应收账款融资113accountsreceivablemanagement应收账款管理114accountsreceivableturnover应收账款周转率,应收账款周转次数115accretion增殖116accrualbasisaccounting应计制会计,权责发生制会计117accruedasset应计资产118accruedexpense应计费用119accruedliability应计负债120accruedrevenue应计收入121accumulateddepreciation累计折旧122accumulateddividend累计股利123accumulatedearningstax累积盈余税,累积收益税124accumulation累积,累计125acidtestratio酸性试验比率126acquiredcompany被盘购公司,被兼并公司127acquisition购置,盘购128acquisitionaccounting盘购会计129acquisitioncost购置成本130acquisitiondecision购置决策131acquisitionexcess盘购超支132acquisitionsurplus盘购盈余133across-the-board全面调整134ACT预交公司税135act法案,法规136action起诉,诉讼137activeaccount活动账户138activeassets活动资产139activity业务活动,作业140activityaccount作业账户141activityaccounting作业会计142activityratio业务活动比率143activityvariance业务活动量差异144actofbankruptcy破产法145actofcompany公司法146actofGod天灾,不可抗力147actualcapital实际资本148actualvalue实际价值149actualwage实际工资150addedvalue增值151addedvaluestatement增值表152addedvaluetax增值税153addition增置,扩建154additionaldepreciation附加折旧,补提折旧155additionalpaid-incapital附加实缴资本156additionaltax附加税157adequatedisclosure充分披露158adjunctaccount附加账户159adjustable-ratebond可调整利率债券160adjustedgrossincome调整后收益总额,调整后所得总额161adjustedtrialbalance调整后试算表162adjustingentry调整分录163adjustment调整164adjustmentaccount调整账户165adjustmentbond调整债券166administrativeaccounting行政管理会计167administrativebudget行政管理预算168administrativeexpense行政管理费用169ADR资产折旧年限幅度170advaloremtax从价税171advance预付款,垫付款172advancecorporationtax预交公司税173advancesfromcustomers预收客户款174advancetosuppliers预付货款175adventure投机经营,短期经营176adverseopinion反面意见,否定意见177adversevariance不利差异,逆差178advisoryservices咨询服务179affiliatedcompany联营公司180affiliation联营181afterclosingtrialbalance结账后试算表182aftercost售后成本183afterdate出票后兑付184aftersight见票后兑付185after-tax税后186AGA政府会计师联合会187age寿命,账龄,资产使用年限188ageallowance年龄减免189ageanalysis账龄分析190agency代理,代理关系191agencycommission代理佣金192agencyfund代管基金193agenda议事日程,备忘录194agent代理商,代理人195aggregatebalancesheet合并资产负债表196aggregateincomestatement合并损益表197AGI调整后收益总额,调整后所得总额198agingofaccountsreceivable应收账款账龄分析199agingschedule账龄表200agio贴水,折价201agiotage汇兑业务,兑换业务202AGM年度股东大会203agreement协议204agreementofpartnership合伙协议205AICPA美国注册公共会计师协会206AIS会计信息系统207allcapitalearningsr