A字彙

abnormal cost
abnormal depreciation
abnormal loss

above par
above the line

absorbed burden，applied expenses
absorbed cost

absorption account
absorption costing

acceptance
acceptance payable
acceptance receivable
acceptance register
acceptance sampling

accommodation endorsement
accommodation note，accommodation paper

account
account balance
account balanced
account book
account classification
account code，account number
account current
account form
account form of balance sheet
account form of income statement
account of bankruptcy
account of executors
account of payments
account of proceedings
account of receipts
account of the exchequer
account of treasury
account sales
account stated
account title
account transfer memo

accountability
accountability unit

accountable
accountable condition，accountable event
accountable person
accountable warrant

accountant
accountant in bankruptcy
accountant in charge
accountant's handbook

accounting
accounting basis
accounting book
accounting control
accounting convention
accounting document
accounting entity
accounting equation，accounting identity
accounting ethics
accounting evidence
accounting information
accounting information system
accounting law
accounting machine
accounting manual
accounting period
accounting personnel
accounting policy
accounting practice
accounting principles
accounting procedure
accounting record
accounting report
accounting standard
accounting statement
accounting system
accounting terminology
accounting theory
accounting transaction
accounting unit
accounting valuation

accounts payable
accounts payable ledger
accounts payable register
accounts receivable
accounts receivable aging schedule
accounts receivable assigned
accounts receivable discounted
accounts receivable ledger
accounts receivable register

accrual
accrual accounting
accrual basis
accrual basis accounting

accrued asset
accrued depreciation
accrued expense
accrued income，accrued revenue
accrued interest on bond sold
accrued interest on investment
accrued interest payable
accrued interest receivable
accrued liability
accrued payables
accrued payroll
accrued receivables
accrued rent payable
accrued rent receivable
accrued revenue
accrued revenues and expenditures basis
accrued revenues and expenses basis
accrued taxes
accrued taxes payable
accrued wages
accrued wages payable
accrued-expenditure basis

accumulated amount of 1，compound amount of 1
accumulated deficit
accumulated depreciation
accumulated income，accumulated earnings，accumulated profit
accumulated surplus
accumulated surplus

acquisition adjustment
acquisition cost

activity account
activity accounting
activity classification

actual cost
actual depreciation
actual liability
actual value

addition
addition and betterment

adjusted basis
adjusted gross income
adjusted historical cost
adjusted income statement

adjustment
adjustment account
adjustment memo
adjustment period

administration budget
administration expense，administrative expense

administrative accounting
administrative audit
administrative cost

advance
advance to officers and employees

affiliated company，affiliated corporation
affiliated interest

after date
after sight
after-acquired property clause
after-cost

agency
agency account
agency accounting
agency accounting entity
agency fund
agency liability

all funds-combined balance sheet
all-inclusive income statement
all-purpose financial statement

allotment
allotment ledger
allotment period

allowance
allowance for amortization
allowance for bad debts
allowance for depreciation
allowance for uncollectible taxes
allowance on sales，sales allowance

alternative cost
alternative tax computation

amortization
amortization of premium
amortization schedule

amount of 1，compound amount of 1
amount of an annuity

analysis of asset changes
analysis of capital changes
analysis of changes in unappropriated surplus
analysis of cost variance
analysis of financial statement
analysis of funds flow
analysis sheet，analytical statement

analytic product
analytic schedule

analytical accounting
analytical column
analytical journal，columnar journal
analytical record

annual audit
annual financial statement
annual report

annuity
annuity agreement
annuity certain
annuity cost
annuity due
annuity fund
annuity method (of depreciation)
annuity period
annuity trust account

anticipated cost
anticipated profit
anticipated revenue

application and allotment book
application for share
application of fund statement，statement of application of funds
application of funds

applied cost
applied expense
applied manufacturing expense
applied material handling expense
applied selling and administrative expense

appraisal company
appraisal method (of depreciation)
appraisal of plant
appraisal report
appraisal surplus

appreciation
appreciation surplus，appraisal surplus

appropriated material
appropriated profit
appropriated surplus

appropriation
appropriation account
appropriation act，bill，ordinance，resolution，or order
appropriation allotment
appropriation balance
appropriation budget
appropriation expenditure
appropriation expenditure ledger
appropriation ledger
appropriation of net income
appropriation period
appropriation receipt
appropriation refund
appropriation reimbursement
appropriation request
appropriation section

arbitrage
arbitrage account

arithmetic chart
arithmetic mean
arithmetic progression

articles of association，articles of incorporation
articles of co-partnership

as at
as is

assembly
assembly cost system
assembly type of industry

assessment
assessment roll

asset
asset depreciation range，ADR
asset ratio
asset-income ratio

assumed cost，interest，etc
assumed liability

audit
audit adjustment
audit certificate
audit clerk
audit diary
audit expense
audit fee
audit law
audit period
audit program
audit report
audit standards
audit working papers，audit working sheet
audit year

audited claims payable
audited voucher

auditing
auditing by tests and scrutiny
auditing officers
auditing offices
auditing standard

authority
authority bonds
authority for expenditure，AFE
authority to purchase

authorized capital
authorized capital stock
authorized mortgage bonds
authorized value

automatic data processing，ADP，electronic data processing，EDP
automatic reinstatement

auxiliary activities
auxiliary book
auxiliary equipment
auxiliary material
auxiliary record

available (earned) surplus
available assets
available balance
available cash
available income

average balance
average capital
average capital ratio method
average collection period
average cost
average cost method
average deviation
average due date
average earnings
average inventory
average investment
average life
average outgoing quality limit
average outgoing quality，AOQ
average price method
average sample number
average stock
average unit cost
average unit price

AAA，American Accounting Association
ADR，asset depreciation range
AICPA，American Institute of Certified Public Accountants
abandoned property
abandonment charges，abandonment expenses
aboriginal cost，original cost
absolute title
abstract book
accelerated depreciation
acceptable quality level
accepted draft，accepted bills
accepter，acceptor
accident & death benefits insurance
accidental losses
accountancy
accretion
accumulation of discount
accumulative sinking fund
acid test
acquired surplus
act of bankruptcy
actuarial basis
actuary
ad valorem
additional mark on
adjunct account
adjusting entry，AJE，adjusting journal entry
administrator
admissible asset
admitted asset
adventure account
advertising expense
advice of audit
affreightment
age
agent
aggregate balance sheet，amalgamated balance sheet
aging
allied company
allocation
allot
allowances and rebates
alteration
alternatives
amalgamated balance sheet，consolidated balance sheet
amalgamation
amortize
amortized cost
ancillary revenue
annexed budget
annualize
annuitant
annuities payable
antedate
anticipation warrants payable
antilogarithm
apportioned charge
apportionment，allotment
appraisal，appraisement
appraised value
appraiser
appreciated value
approval sales
approved budget
arm's-length
arm's-length transaction
arrival draft
artificial person
ask price
assemble sequence
assess
assessable capital stock
assessed valuation，assessed value
assessor
assets and liabilities accounts
assignable indirect charge
assignment
assistant accountant
associated company
association
at par
auditor
auditor's certificate
auditor's comments
auditor's liability
auditor's opinion
auditor's report
auditor's responsibility
authorization of resources
averaging maturity
avoidable cost
award of bid
axiom

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