Accelerated methods of depreciation 加速折舊法
Accounting equation 會計等式
Accounting period 會計期間
Accounts payable 應(yīng)付賬款
Accounts payable turnover 應(yīng)付賬款周轉(zhuǎn)
Accounts receivable 應(yīng)收賬款
Accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)
Accrual accounting 權(quán)責(zé)發(fā)生制會計
Accruals 應(yīng)計項目
Accrued payables 應(yīng)付款項
Accumulated depreciation 累計折舊
Activity method 作業(yè)方法
Activity ratios 作業(yè)比率
Actuary 精算師，精算
Additional paid-in capital 資本公積
Aging schedule 賬齡分析表
Allowance method 備抵法
Amortization 攤銷
Analytic review 分析性復(fù)核
Annual report 年報
Annuity 年金
Appropriation of retained earnings 留存收益分配
Asset 資產(chǎn)
Asset depreciation range (ADR) 資產(chǎn)折舊范圍
Asset impairment 資產(chǎn)清理
Asset retirement 資產(chǎn)報廢
Asset turnover 資產(chǎn)周轉(zhuǎn)率
Audit 審計
Audit committee 審計委員會
Audit opinion 審計意見
Audit report 審計報告
Authorized shares 授權(quán)股本，注冊股份
Available-for-sale securities 短期投資