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財(cái)會(huì)術(shù)語表(A)
Accelerated methods of depreciation 加速折舊法
Accounting equation 會(huì)計(jì)等式
Accounting period 會(huì)計(jì)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(huì)計(jì)
Accruals 應(yīng)計(jì)項(xiàng)目
Accrued payables 應(yīng)付款項(xiàng)
Accumulated depreciation 累計(jì)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(bào)
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(bào)廢
Asset turnover 資產(chǎn)周轉(zhuǎn)率
Audit 審計(jì)
Audit committee 審計(jì)委員會(huì)
Audit opinion 審計(jì)意見
Audit report 審計(jì)報(bào)告
Authorized shares 授權(quán)股本，注冊(cè)股份
Available-for-sale securities 短期投資
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