1、大大家家网网会会计计英英语语论论坛坛1 AAAAAA 2 AbacusAbacus3 abacusabacus 4 AbandonmentAbandonment5 abandonmentabandonment valuevalue 6 abatement7 abilityability toto serviceservice debtdebt 8 abnormalabnormal costcost 9 abnormalabnormal spoilagespoilage 10 aboveabove parpar 11 aboveabove thethe lineline12 absoluteab
2、solute amountamount 13 absoluteabsolute endorsementendorsement 14 absoluteabsolute insolvencyinsolvency 15 absoluteabsolute prioritypriority 16 absoluteabsolute valuevalue 17 absorbabsorb 18 absorptionabsorption accountaccount 19 absorptionabsorption costingcosting 20 abstractabstract 21 abuseabuse
3、22 abuseabuse ofof taxtax sheltershelter 23 ACCAACCA24 acceleratedaccelerated costcost recoveryrecovery systemsystem 25 acceleratedaccelerated depreciationdepreciation methodmethod 26 accelerationacceleration clauseclause 27 acceptanceacceptance28 acceptanceacceptance billbill 29 acceptanceacceptanc
4、e registerregister 30 acceptanceacceptance samplingsampling31 accessaccess timetime 32 accommodationaccommodation 33 accommodationaccommodation billbill 34 accommodationaccommodation endorsementendorsement 35 accountaccount36 accountabilityaccountability 37 accountabilityaccountability unitunit 38 A
5、ccountancyAccountancy 39 accountancyaccountancy 40 accountantaccountant 41 accountantaccountant generalgeneral 42 accountingaccounting inin chargecharge 43 accountant,saccountant,s legallegal liabilityliability 44 accountant,saccountant,s reportreport 45 accountant,saccountant,s responsibilityrespon
6、sibility 46 accountaccount formform 47 accountingaccounting48 accountingaccounting assumptionassumption 49 accountingaccounting basisbasis 50 accountingaccounting changeschanges 51 accountingaccounting conceptconcept 52 accountingaccounting controlcontrol 53 accountingaccounting conventionconvention
7、 54 accountingaccounting corporationcorporation 55 accountingaccounting cyclecycle 56 accountingaccounting datadata 57 accountingaccounting doctrinedoctrine 58 accountingaccounting documentdocument 59 accountingaccounting elementselements 60 accountingaccounting entityentity 61 accountingaccounting
8、entryentry 62 accountingaccounting equationequation 63 accountingaccounting eventevent 64 accountingaccounting exposureexposure 65 accountingaccounting firmfirm 66 AccountingAccounting HallHall ofof FameFame 67 accountingaccounting harmonizationharmonization 68 accountingaccounting identityidentity
9、69 accountingaccounting incomeincome 70 accountingaccounting informationinformation 71 accountingaccounting informationinformation systemsystem 72 accountingaccounting internationalizationinternationalization 73 accountingaccounting journalsjournals 74 accountingaccounting legislationlegislation 75
10、accountingaccounting manualmanual 76 accountingaccounting objectiveobjective 77 accountingaccounting periodperiod 78 accountingaccounting policiespolicies 79 accountingaccounting postulatepostulate 80 accountingaccounting practicepractice 81 accountingaccounting principleprinciple 82 AccountingAccou
11、nting PrinciplePrinciple BoardBoard 83 accountingaccounting proceduresprocedures 84 accountingaccounting professionprofession 85 accountingaccounting raterate ofof returnreturn 86 accountingaccounting recordsrecords 87 AccountingAccounting ReviewReview 88 accountingaccounting rulesrules 89 Accountin
12、gAccounting SeriesSeries ReleaseRelease 90 accountingaccounting serviceservice 91 accountingaccounting softwaresoftware 92 accountingaccounting standardstandard 93 accountingaccounting standardizationstandardization 94 AccountingAccounting StandardsStandards BoardBoard 95 AccountingAccounting Standa
13、rdsStandards CommitteeCommittee 96 accountingaccounting systemsystem97 accountingaccounting techniquetechnique 98 accountingaccounting theorytheory 99 accountingaccounting transactiontransaction 100 AccountingAccounting TrendTrend andand TechniquesTechniques 101 accountingaccounting unitunit 102 acc
14、ountingaccounting valuationvaluation 103 accountingaccounting yearyear 104 accountsaccounts 105 accountaccount salessales 106 accountsaccounts payablepayable 107 accountsaccounts receivablereceivable 108 accountsaccounts receivablereceivable agingaging scheduleschedule 109 accountsaccounts receivabl
15、ereceivable assignedassigned 110 accountsaccounts receivablereceivable collectioncollection periodperiod111 accountsaccounts receivablereceivable discounteddiscounted 112 accountsaccounts receivablereceivable financingfinancing 113 accountsaccounts receivablereceivable managementmanagement 114 accou
16、ntsaccounts receivablereceivable turnoverturnover 115 accretionaccretion 116 accrualaccrual basisbasis accountingaccounting 117 accruedaccrued assetasset 118 accruedaccrued expenseexpense 119 accruedaccrued liabilityliability 120 accruedaccrued revenuerevenue 121 accumulatedaccumulated depreciationd
17、epreciation 122 accumulatedaccumulated dividenddividend 123 accumulatedaccumulated earningsearnings taxtax 124 accumulationaccumulation 125 acidacid testtest ratioratio 126 acquiredacquired companycompany 127 acquisitionacquisition 128 acquisitionacquisition accountingaccounting 129 acquisitionacqui
18、sition costcost 130 acquisitionacquisition decisiondecision 131 acquisitionacquisition excessexcess 132 acquisitionacquisition surplussurplus 133 across-the-boardacross-the-board 134 ACTACT 135 actact 136 actionaction 137 activeactive accountaccount 138 activeactive assetsassets 139 activityactivity
19、 140 activityactivity accountaccount 141 activityactivity accountingaccounting 142 activityactivity ratioratio 143 activityactivity variancevariance 144 actact ofof bankruptcybankruptcy 145 actact ofof companycompany 146 actact ofof GodGod 147 actualactual capitalcapital 148 actualactual valuevalue
20、149 actualactual wagewage 150 addedadded valuevalue 151 addedadded valuevalue statementstatement 152 addedadded valuevalue taxtax 153 additionaddition 154 additionaladditional depreciationdepreciation 155 additionaladditional paid-inpaid-in capitalcapital 156 additionaladditional taxtax 157 adequate
21、adequate disclosuredisclosure 158 adjunctadjunct accountaccount 159 adjustable-rateadjustable-rate bondbond 160 adjustedadjusted grossgross incomeincome 161 adjustedadjusted trialtrial balancebalance 162 adjustingadjusting entryentry 163 adjustmentadjustment 164 adjustmentadjustment accountaccount 1
22、65 adjustmentadjustment bondbond 166 administrativeadministrative accountingaccounting 167 administrativeadministrative budgetbudget 168 administrativeadministrative expenseexpense169 ADRADR 170 adad valoremvalorem taxtax 171 advanceadvance 172 advanceadvance corporationcorporation taxtax 173 advanc
23、esadvances fromfrom customerscustomers 174 advanceadvance toto supplierssuppliers 175 adventureadventure 176 adverseadverse opinionopinion 177 adverseadverse variancevariance 178 advisoryadvisory servicesservices179 affiliatedaffiliated companycompany 180 affiliationaffiliation 181 afterafter closin
24、gclosing trialtrial balancebalance 182 afterafter costcost 183 afterafter datedate 184 afterafter sightsight 185 after-taxafter-tax 186 AGAAGA 187 ageage 188 ageage allowanceallowance189 ageage analysisanalysis 190 agencyagency 191 agencyagency commissioncommission 192 agencyagency fundfund 193 a ag
25、 gendaenda 194 agentagent 195 aggregateaggregate balancebalance sheetsheet 196 aggregateaggregate incomeincome statementstatement 197 AGIAGI 198 agingaging ofof accountsaccounts receivablereceivable199 agingaging scheduleschedule 200 agioagio 201 agiotageagiotage 202 AGMAGM 203 agreementagreement 20
26、4 agreementagreement ofof partnershippartnership 205 AICPAAICPA 206 AISAIS 207 allall capitalcapital earningsearnings raterate 208 all-inclusiveall-inclusive incomeincome conceptconcept 209 allocationallocation 210 allocationallocation criteriacriteria211 allotmentallotment212 allowanceallowance213
27、allowanceallowance forfor badbad debtsdebts 214 allowanceallowance forfor depreciationdepreciation 215 allowanceallowance methodmethod 216 all-purposeall-purpose financialfinancial statementstatement 217 alphaalpha riskrisk 218 alteredaltered checkcheck 219 alternativealternative accountingaccountin
28、g methodsmethods 220 alternativealternative proposalsproposals 221 amalgamationamalgamation 222 AmericanAmerican AccountingAccounting AssociationAssociation 223 AmericanAmerican depositorydepository receiptsreceipts 224AmericanAmerican InstituteInstitute ofof CertifiedCertified PublicPublicAccountan
29、tsAccountants 225 AmericanAmerican optionoption 226 AmericanAmerican StockStock ExchangeExchange 227 amortizationamortization228 amortizedamortized costcost 229 amountamount 230 amountamount differdiffer 231 amountamount duedue 232 amountamount ofof 1 1 dollardollar 233 analysisanalysis 234 analysta
30、nalyst235 analyticalanalytical reviewreview 236 annualannual auditaudit 237 annualannual closingclosing 238 annualannual generalgeneral meetingmeeting 239 annualizeannualize 240 annualizedannualized netnet presentpresent valuevalue 241 annualannual reportreport 242 annuityannuity 243 annuityannuity
31、duedue244 annuityannuity inin advanceadvance245 annuityannuity inin arrearsarrears246 annuityannuity methodmethod ofof depreciationdepreciation 247 antedateantedate 248 anticipationanticipation 249 anti-dilutionanti-dilution clauseclause 250 anti-pollutionanti-pollution investmentinvestment 251 anti
32、-profiteeringanti-profiteering taxtax 252 anti-taxanti-tax avoidanceavoidance 253 anti-trustanti-trust legislationlegislation 254 A/PA/P 255 APBAPB 256 APBAPB OpinionOpinion 257 ApplicationApplication258 appliedapplied overheadoverhead 259 appraisalappraisal 260 appraisalappraisal capitalcapital 261
33、 appraisalappraisal surplussurplus 262 appraiserappraiser 263 appreciationappreciation 264 appropriatedappropriated retainedretained earningsearnings 265 appropriationappropriation 266 appropriationappropriation accountaccount 267 appropriationappropriation budgetbudget268 approvalapproval 269 appro
34、vedapproved accountaccount 270 approvedapproved bondbond 271 A/RA/R 272 arbitragearbitrage 273 arbitragearbitrage transactiontransaction 274 arbitrationarbitration 275 arithmeticalarithmetical errorerror 276 arm,s-lengtharm,s-length priceprice 277 arm,s-lengtharm,s-length transactiontransaction 278
35、ARRARR 279 arrearsarrears280 arrestmentarrestment 281 AuthurAuthur AndersonAnderson&Co.Co.282 articlearticle 283 articlesarticles ofof incorporationincorporation284 articlesarticles ofof partnershippartnership 285 articulatearticulate 286 articulatedarticulated conceptconcept 287 artificialartificia
36、l intelligenceintelligence 288 ASBASB 289 ASEASE290 AsianAsian DevelopmentDevelopment BankBank 291 AsianAsian dollardollar 292 askingasking priceprice 293 assessedassessed valuevalue 294 assessmentassessment295 assetasset 296 assetasset covercover 297 assetasset depreciationdepreciation rangerange 2
37、98 asset-liabilityasset-liability viewview 299 assetasset qualityquality 300 assetasset retirementretirement 301 assetasset revaluationrevaluation 302 assetasset strippingstripping 303 assetasset structurestructure 304 assetasset turnoverturnover 305 assetasset valuationvaluation 306 assignmentassig
38、nment ofof accountsaccounts receivablereceivable 307 associatedassociated companycompany 308 AssociationAssociation ofof GovernmentGovernment AccountingAccounting 309 assumedassumed liabilityliability 310 ATAT 311 atat costcost 312 atat parpar 313 atat sightsight 314 attachedattached accountaccount
39、315 attachmentattachment 316 attestattest317 attestationattestation 318 auditaudit 319 auditabilityauditability 320 auditaudit committeecommittee 321 auditaudit coveragecoverage322 auditedaudited financialfinancial statementstatement 323 auditaudit evidenceevidence324 AuditAudit GuidesGuides 325 aud
40、itingauditing326 auditingauditing procedureprocedure 327 auditingauditing processprocess328 auditingauditing standardstandard 329 AuditingAuditing StandardsStandards BoardBoard330 AuditorAuditor331 auditorauditor generalgeneral332 auditor,sauditor,s legallegal liabilityliability 333 auditor,sauditor
41、,s opinionopinion 334 auditor,sauditor,s reportreport 335 auditaudit programprogram 336 auditaudit reportreport 337 auditaudit riskrisk 338 auditaudit samplingsampling 339 auditaudit softwaresoftware 340 auditaudit testtest341 auditaudit trailtrail342 auditaudit workingworking paperpaper 343 authori
42、zedauthorized capitalcapital stockstock 344 automatedautomated clearingclearing househouse 345 automatedautomated tellerteller machinemachine 346 automaticautomatic transfertransfer serviceservice 347 availableavailable assetasset 348 availableavailable inventoryinventory 349 averageaverage balanceb
43、alance 350 averageaverage collectioncollection periodperiod 351 averageaverage costcost352 average-costaverage-cost methodmethod 353 averageaverage inventoryinventory 354 averageaverage lifelife 355averageaverage paymentpayment periodperiod (of(of accountsaccountspayable)payable)356 averageaverage r
44、aterate ofof returnreturn 357 averagesaverages 358 avoidableavoidable costcost 359 backback chargecharge 360 backback datedate 361 backedbacked billbill 362 back-endback-end loadload363 backerbacker364 backlogbacklog depreciationdepreciation 365 backback orderorder 366 backback paypay 367 backback t
45、axtax 368 back-to-backback-to-back creditcredit 369 back-to-backback-to-back loanloan370 backback wardationwardation 371 backwardbackward integrationintegration 372 badbad checkcheck 373 badbad debtdebt 374 badbad debtdebt accountaccount 375 badbad debtdebt expenseexpense 376 badbad debtdebt ratiora
46、tio 377 badbad debtdebt recoveryrecovery 378 bailmentbailment 379 bailoutbailout 380 bailoutbailout periodperiod 381 balancebalance382 balancebalance budgetbudget 383 balancebalance duedue 384 balancebalance fundfund 385 balancebalance ofof accountaccount 386 balancebalance ofof paymentpayment 387 b
47、alancebalance ofof retainedretained earningsearnings 388 balancebalance sheetsheet 389 balancebalance sheetsheet accountaccount 390 balancebalance sheetsheet analysisanalysis 391 balancebalance sheetsheet auditaudit 392 balancebalance sheetsheet datedate 393 balancebalance sheetsheet ratioratio 394
48、balancebalance sheetsheet totaltotal 395 balloonballoon paymentpayment 396 bankbank 397 bank(er,s)bank(er,s)acceptanceacceptance 398 bankbank balancebalance 399 bankbookbankbook 400 bankbank chargecharge 401 bankbank checkingchecking accountaccount 402 bankbank confirmationconfirmation 403 bankbank
49、creditcredit404 bankbank custodycustody 405 bankbank draftdraft406 bankerbanker407 bankbank failurefailure 408 bankbank loanloan 409 bankbank overdraftoverdraft410 bankbank reconciliationreconciliation statementstatement411 bankbank referencereference412 bankbank runrun 413 bankruptcybankruptcy 414
50、bankruptcybankruptcy actact 415 bankruptcybankruptcy costcost 416 bankruptcybankruptcy courtcourt 417 bankruptcybankruptcy predictionprediction418 BankruptcyBankruptcy ReformReform ActAct ofof 19781978 419 bankbank transfertransfer 420 bargainbargain421 bargainbargain moneymoney422 bargainbargain pu