1AAA 美国会计学会
) Y$ P" P( U4 R) z1 Z! F 2Abacus《算盘》杂志3 v6 _: x( g# Z- `. c; j* O
3abacus 算盘( q7 E7 E- Y1 a1 h5 P1 i
4Abandonment废弃,报废;委付( k! x0 d1 S4 @; {) ?% O
5abandonment value 废弃价值
+ O; m- [. B, r7 N, l 6abatement①减免②冲销
- V% V6 J7 n4 l/ h# I% @" ` 7ability to service debt 偿债能力
, l6 }- o" l: O5 R1 s0 n. A 8abnormal cost 异常成本7 J0 S2 E$ ?' x4 O# \
9abnormal spoilage 异常损耗9 {9 s6 z& i( \, U8 i T0 ~0 j2 K7 F
10above par 超过票面价值
7 A( u+ R* o# g# {9 |! X, @ 11above the line线上项目
0 H. u4 g2 l3 Q+ \; G 12absolute amount 绝对数,绝对金额
1 I! ?, }; M7 T3 t. q8 T. w 13absolute endorsement 绝对背书6 U6 _) Q' j7 s" z) T) E2 j
14absolute insolvency 绝对无力偿付
+ n& ~; f6 u! p4 j4 B0 A 15absolute priority 绝对优先求偿权
`: @' V# \/ M* `( K4 O" s 16absolute value 绝对值. Y) w8 b$ q5 ~
17absorb 摊配,转并( T+ I7 |" g2 K- m6 h$ f
18absorption account 摊配账户,转并账户
6 R3 ^2 d8 `" ^6 f 19absorption costing 摊配成本计算法) h% y( }3 I% a9 g1 g
20abstract 摘要表, N1 |! r8 D1 w5 ?8 n
21abuse 滥用职权! h# K* |/ a6 ? D
22abuse of tax shelter 滥用避税项目
( k4 v+ X8 f6 t* Z$ _% Y4 I0 u$ j% | 23ACCA特许公认会计师公会
# e: E1 C- d) u0 E0 P$ Z 24accelerated cost recovery system 加速成本收回制度1 B( }, i; ~7 | s) G/ e% y
25accelerated depreciation method 加速折旧法,快速折旧法
1 ^' p$ E8 z4 ^! G: c- K2 t; a" S 26acceleration clause 加速偿付条款,提前偿付条款+ y# `: H1 |0 h; D, W
27acceptance①承兑②已承兑票据③验收1 S {' b K7 ~% h: M
28acceptance bill 承兑票据. D" v p# p8 K# v
29acceptance register 承兑票据登记簿
$ ?7 x: r/ [4 c* N6 v 30acceptance sampling验收抽样 |