ACCA专业词汇

SUNFLOWER（ACCA培训中心）A•Abacus算盘，《算盘》•Abandonment放弃•Abatement撤销，冲销•ABC(Activity-BasedCosting)作业成本法•Abnormalspoilage非正常损坏•Absorb吸收，纳入，分配•Absorptioncosting完全成本计算法•Abusivetaxshelter滥用的避税手段•Academyofaccountinghistorians会计史学家学会•Acceleratedcostrecoverysystem(ACRS)加速成本回收制度A•Accelerateddepreciation加速折旧•Accelerationclause加速条款，提前偿付条款•Acceptablequalitylevel(AQL)可接收质量水平，合格质量水准，验收质量标准•Acceptance承兑，银行承兑汇票，承诺•Acceptancesampling验收抽样，认可抽样•Accesstime存取时间•Accommodationendorsement融通背书•Account账户，账•Accountability经管责任，会计责任•Accountanalysis账目分析，账户分析A•Accountancy会计工作•Accountant会计师，会计人员•Accountantincharge会计主管，主办会计•Accountant《会计师》•Accountantsforthepublicinterest(API)公益会计师协会•Accountants’index《会计师索引》•Accountantsinternationalstudygroup(AISG)会计师国际研究小组•Accountant’sliability会计师责任•accountant’smagazine《会计师杂志》•accountant’sresponsibility会计师职责A•Accountform账户式•Accounting会计学，会计•Accountingchange会计变更•Accountingcontrol会计控制，会计监督•Accountingconvention会计惯例•Accountingcushion会计缓冲，会计准备•Accountingcycle会计循环•Accountingentity会计主体•Accountingequation会计等式，会计恒等式•Accountingerror会计差错，会计误差•Accountingevent会计事项A•Accountinghalloffame会计名人堂•AccountinghistoriansJournal《会计史学家杂志》•Accountinginformationsystem(AIS)会计信息系统•Accountinginterpretation《会计解释公告》•Accountingmanual会计手册•Accountingmeasurement会计计量•Accountingperiod会计分期，会计期间•Accountingpolicies会计政策•Accountingpostulate会计假设•Accountingpractice会计实务A•Accountingprinciples会计原则•Accountingprinciplesboard(APB)美国会计原则委员会•Accountingprocedure会计程序•Accountingprofits会计利润•Accountingrateofreturn会计报酬率•Accountingrecords会计记录，会计簿籍•Accountingresearchbulletins(ARB)《会计研究公报》•Accountingreview《会计评论》•Accountingrisk会计风险•Accountingseriesreleases(ASRS)《会计系列文告》A•Accountingsoftware会计软件•Accountingstandard会计准则•Accountingstandardscommittee英国会计准则委员会•Accountingstandardsexecutivecommittee(AccSEC)美国会计准则执行委员会•Accountingsystem会计制度，会计系统•Accountingtrendsandtechniques《会计趋势和技术》•Accountingvaluation会计计价•Accountspayable应付账款•Accountsreceivable应收账款•Accountsreceivablediscounted应收账款贴现A•Accountsreceivableturnover应收账款周转率•Accretion增值•Accrualaccounting应计制会计，权责发生制会计•Accruedassets应计资产•Accruedexpenses应计费用•Accruedliabilities应计负债•Accruedrevenue应计收入•Accumulatedbenefitobligation累计给付义务•Accumulateddepreciation累计折旧•Accumulatedearningstax累计收益（盈余）税A•Accumulatedincome累计收ru•Accumulation累计额，资本增益•Accuracy准确性•Acidtestratio酸性测试比率•Acquiredsurplus并购公积•Acquisitioncost购置成本，取得成本•Activity作业，活动•Activityaccount作业账户•Activityaccounting作业会计•Activityanalysis作业分析A•Activityattributes作业属性•Activitybase作业基础•Activity-basedbudgeting(ABB)作业预算编制•Activity-basedmanagement(ABM)作业管理•Activity-basedsystem作业体系•Activitycapacity作业能力•Activitycenter作业中心•Activitycostassignment作业成本分配•Activitycostdriver作业成本动因A•Activitycostpool作业成本库•Activitydictionary作业词典•Activitydriveranalysis作业动因分析•Activitylevel作业水平•Activitysequence-sensitive作业次序敏感度•Actualcost实际成本•Actuarial精算•Actuarialbasisofaccounting精算会计•Actuarialcostmethod精算成本法•Actuarialfundingmethod精算基金法A•Actuarialgains,losses精算损益•Actuary精算师•Additionalpaid-incapital其他投入资本，资本公积•Adequatedisclosure充分披露，适当披露•Adjunctaccount附加账户•Adjustablerateloan可调整利率贷款•Adjustedbasis调整后基数•Adjustedgrossincome(AGI)调整后总收益•Adjustingjournalentry调整分录，调整日记账分录•Adjustment调整A•Administeredprice操纵价格，管理价格•Administrativeaccounting经营管理会计•Administrativebudget行政管理预算•Advance预付款项•Advancedmanufacturingenvironment先进制造环境•Adverseopinion否定意见•Affiliatedcompany联属公司，附属公司•Agency代理•Agencycosts代理成本A•Agencyfund代理基金•Agingofaccounts账龄分析•Agreed-uponprocedures商定程序•AIS会计信息系统•Alimonypayment生活费支付•Allinclusiveincomeconcept总括收益观，收益满记观•Allocate分配，分摊•Allocatedcommoncosts共同成本分配•Allocation分配，分摊A•Allotment拨款•Allowance合理损耗，备抵，折让•Allowanceforbaddebts备抵坏账•Allowancemethod备抵法•All-purposefinancialstatement通用财务报表•Alternativecost变换成本，替代成本•Alternativeminimumtax(AMT)替代性最低税额•Americanaccountingassociation(AAA)美国会计学会•Americaninstituteofcertifiedpublicaccountants(AICPA)美国注册会计师学会A•Americansocietyofwomenaccountants(ASWA)美国女会计师协会•Americanwomen’ssocietyofcertifiedpublicaccountants(AWSCPA)美国女注册会计师协会•Amortization摊销•Amortize摊销•Amountrealized已实现金额•Analysisofvariances差异分析•Analyticalreview分析性复核•Analyticaltest分析性测试•Analyze分析A•Annualbudget年度预算•Annualize按年计算，年度化•Annualreport年度报告•Annuity年金•Annuitydue给付年金，初期年金•Annuityinarrears积欠年金•Annuitymethodofdepreciation年金折旧法•Antedate提前日期•Antidilutive反稀释•Antitrustlaws反托拉斯法，反垄断法A•APBOpinion《美国会计原则委员会意见书》•Applicationprogram应用程序•Appliedcost已分配成本•Applied(absorbed)overhead已分配制造费用•Appraisal估价，重估价，鉴定•Appraisalcapital重估资本，增值资本•Appraisalcosts鉴定成本•Appraisalmethoddepreciation估计折旧法•Appraisalvalue估价，评估价值•Appreciation增值A•Appropriatedretainedearnings已拨定留存收益•Appropriation核定经费，拨定•Appropriationaccount核定经费账户•Arbitrage套利，套汇•arm’slengthtransaction正常交易•Arrears积欠，欠款•Articlesofincorporation公司章程•Articlesofpartnership合伙章程•Articulate勾稽A•Artificialintelligence(AI)人工智能•ASCII(americanstandardcodeforinformaationinterchange)美国标准信息交换码•Assemblylanguage汇编语言•Assessablecapitalstock可追缴成本•Assessedvalue（征税）估定价值，课税值•Assessment征税估价•Asset资产•Assetdepreciationrange(ADR)资产折旧年限幅度•Assetturnover资产周转率•Assignmentmethod分配法A•Assignmentofaccountsreceivable应收账款转让•Associatedwith关联，附带•Associationofgovernmentaccountan