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1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 AAA Abacus abacus Abandonment abandonment value abatement ability to service debt abnormal cost abnormal spoilage above par above the line absolute amount absolute endorsement absolute insolvency absolute priority absolute value absorb absorption account absorption costing abstract abuse abuse of tax shelter ACCA accelerated cost recovery system accelerated depreciation method acceleration clause acceptance acceptance bill acceptance register acceptance sampling access time accommodation accommodation bill accommodation endorsement account accountability accountability unit Accountancy accountancy accountant accountant general accounting in charge accountant,s legal liability accountant,s report accountant,s responsibility account form accounting accounting assumption accounting basis accounting changes accounting concept accounting control accounting convention accounting corporation
222 American Accounting Association 223 American depository receipts American Institute of Certified Public 224 Accountants 225 American option 226 American Stock Exchange 227 amortization 228 amortized cost 229 amount 230 amount differ 231 amount due 232 amount of 1 dollar 233 analysis 234 analyst 235 analytical review 236 annual audit 237 annual closing 238 annual general meeting 239 annualize 240 annualized net present value 241 annual report 242 annuity 243 annuity due 244 annuity in advance 245 annuity in arrears 246 annuity method of depreciation 247 antedate 248 anticipation 249 anti-dilution clause 250 anti-pollution investment 251 anti-profiteering tax 252 anti-tax avoidance 253 anti-trust legislation 254 A/P 255 APB 256 APB Opinion 257 Application 258 applied overhead 259 appraisal 260 appraisal capital 261 appraisal surplus 262 appraiser 263 appreciation 264 appropriated retained earnings 265 appropriation 266 appropriation account 267 appropriation budget 268 approval 269 approved account 270 approved bond 271 A/R 272 arbitrage 273 arbitrage transaction 274 arbitration 275 arithmetical error 276 arm,s-length price
110 accounts receivable collection period 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 accounts receivable discounted accounts receivable financing accounts receivable management accounts receivable turnover accretion accrual basis accounting accrued asset accrued expense accrued liability accrued revenue accumulated depreciation accumulated dividend accumulated earnings tax accumulation acid test ratio acquired company acquisition acquisition accounting acquisition cost acquisition decision acquisition excess acquisition surplus across-the-board ACT act action active account active assets activity activity account activity accounting activity ratio activity variance act of bankruptcy act of company act of God actual capital actual value actual wage added value added value statement added value tax addition additional depreciation additional paid-in capital additional tax adequate disclosure adjunct account adjustable-rate bond adjusted gross income adjusted trial balance adjusting entry adjustment adjustment account
55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109
accounting cycle accounting data accounting doctrine accounting document accounting elements accounting entity accounting entry accounting equation accounting event accounting exposure accounting firm Accounting Hall of Fame accounting harmonization accounting identity accounting income accounting information accounting information system accounting internationalization accounting journals accounting legislation accounting manual accounting objective accounting period accounting policies accounting postulate accounting practice accounting principle Accounting Principle Board accounting procedures accounting profession accounting rate of return accounting records Accounting Review accounting rules Accounting Series Release accounting service accounting software accounting standard accounting standardization Accounting Standards Board Accounting Standards Committee accounting system accounting technique accounting theory accounting transaction Accounting Trend and Techniques accounting unit accounting valuation accounting year accounts account sales accounts payable accounts receivable accounts receivable aging schedule accounts receivable assigned
adjustment bond administrative accounting administrative budget administrative expense ADR ad valorem tax advance advance corporation tax advances from customers advance to suppliers adventure adverse opinion adverse variance advisory services affiliated company affiliation after closing trial balance after cost after date after sight after-tax AGA age age allowance age analysis agency agency commission agency fund agenda agent aggregate balance sheet aggregate income statement AGI aging of accounts receivable aging schedule agio agiotage AGM agreement agreement of partnership AICPA AIS all capital earnings rate all-inclusive income concept allocation allocation criteria allotment allowance allowance for bad debts allowance for depreciation allowance method all-purpose financial statement alpha risk altered check alternative accounting methods alternative proposals amalgamation
165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184来自百度文库185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 AAA Abacus abacus Abandonment abandonment value abatement ability to service debt abnormal cost abnormal spoilage above par above the line absolute amount absolute endorsement absolute insolvency absolute priority absolute value absorb absorption account absorption costing abstract abuse abuse of tax shelter ACCA accelerated cost recovery system accelerated depreciation method acceleration clause acceptance acceptance bill acceptance register acceptance sampling access time accommodation accommodation bill accommodation endorsement account accountability accountability unit Accountancy accountancy accountant accountant general accounting in charge accountant,s legal liability accountant,s report accountant,s responsibility account form accounting accounting assumption accounting basis accounting changes accounting concept accounting control accounting convention accounting corporation
222 American Accounting Association 223 American depository receipts American Institute of Certified Public 224 Accountants 225 American option 226 American Stock Exchange 227 amortization 228 amortized cost 229 amount 230 amount differ 231 amount due 232 amount of 1 dollar 233 analysis 234 analyst 235 analytical review 236 annual audit 237 annual closing 238 annual general meeting 239 annualize 240 annualized net present value 241 annual report 242 annuity 243 annuity due 244 annuity in advance 245 annuity in arrears 246 annuity method of depreciation 247 antedate 248 anticipation 249 anti-dilution clause 250 anti-pollution investment 251 anti-profiteering tax 252 anti-tax avoidance 253 anti-trust legislation 254 A/P 255 APB 256 APB Opinion 257 Application 258 applied overhead 259 appraisal 260 appraisal capital 261 appraisal surplus 262 appraiser 263 appreciation 264 appropriated retained earnings 265 appropriation 266 appropriation account 267 appropriation budget 268 approval 269 approved account 270 approved bond 271 A/R 272 arbitrage 273 arbitrage transaction 274 arbitration 275 arithmetical error 276 arm,s-length price
110 accounts receivable collection period 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 accounts receivable discounted accounts receivable financing accounts receivable management accounts receivable turnover accretion accrual basis accounting accrued asset accrued expense accrued liability accrued revenue accumulated depreciation accumulated dividend accumulated earnings tax accumulation acid test ratio acquired company acquisition acquisition accounting acquisition cost acquisition decision acquisition excess acquisition surplus across-the-board ACT act action active account active assets activity activity account activity accounting activity ratio activity variance act of bankruptcy act of company act of God actual capital actual value actual wage added value added value statement added value tax addition additional depreciation additional paid-in capital additional tax adequate disclosure adjunct account adjustable-rate bond adjusted gross income adjusted trial balance adjusting entry adjustment adjustment account
55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109
accounting cycle accounting data accounting doctrine accounting document accounting elements accounting entity accounting entry accounting equation accounting event accounting exposure accounting firm Accounting Hall of Fame accounting harmonization accounting identity accounting income accounting information accounting information system accounting internationalization accounting journals accounting legislation accounting manual accounting objective accounting period accounting policies accounting postulate accounting practice accounting principle Accounting Principle Board accounting procedures accounting profession accounting rate of return accounting records Accounting Review accounting rules Accounting Series Release accounting service accounting software accounting standard accounting standardization Accounting Standards Board Accounting Standards Committee accounting system accounting technique accounting theory accounting transaction Accounting Trend and Techniques accounting unit accounting valuation accounting year accounts account sales accounts payable accounts receivable accounts receivable aging schedule accounts receivable assigned
adjustment bond administrative accounting administrative budget administrative expense ADR ad valorem tax advance advance corporation tax advances from customers advance to suppliers adventure adverse opinion adverse variance advisory services affiliated company affiliation after closing trial balance after cost after date after sight after-tax AGA age age allowance age analysis agency agency commission agency fund agenda agent aggregate balance sheet aggregate income statement AGI aging of accounts receivable aging schedule agio agiotage AGM agreement agreement of partnership AICPA AIS all capital earnings rate all-inclusive income concept allocation allocation criteria allotment allowance allowance for bad debts allowance for depreciation allowance method all-purpose financial statement alpha risk altered check alternative accounting methods alternative proposals amalgamation
165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184来自百度文库185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221