A:abandonedproperty废弃财产面abandonment废弃、放弃货载(海运保险中遇有损失,货主放弃原货,取得全额赔偿)abandonmentcharges废弃费用abatement折扣abnormaldepreciation特别折旧abovepar超出票面价格absorbedburden(同appliedexpenses)已吸收负荷absorbedcosts已吸收成本absorbeddeclination已吸收跌价absorbedexpenses(同appliedburden)eptance承兑;epteddraft(bills)modationbill;modationnote(kite);ount帐;帐户;ountablewarrant责任支出的支付命令(即事前未经审计的支付命令)Accountancy会计官;会计学;ountantgeneral会计长;ountbooks帐簿(ounts)Accountclassification帐户分类(ounts)ount(fiscal)ounting会计;ountsiftreasury公库帐;ountspayableledger应付帐款分类帐;ountsreceivableledger应收帐款分类帐;ounttitle收户名称;ounttogive,rualbasis权责应计制;权现发生制;应计制;ruedassets流动资产;umulatedprofits滚存利益;umulatedsurplus滚存盈馀;urseditems期前债务Acquisitioncost取得成本Activeassets活动资产(指常有本利出入的资产)Activedebt活动债务Actualpartner普通股东Actualcost实际成本Actualdebts实际债务Actualdepreciation实际折旧Actualliabilities实际负值Actualvalue实际价值Actualmachine加数机Additionalbudget追加预算Additionalorder添办定货;ount管理科目Administrationbudget行政预算Administrationexpenses管理费用Administrationsection管理之部(分部损益表的一部分)ounting管理会计(为供给管理员管理上所需资料的会计)Administrativeexpenses管理费用Administrator遗产管理人Admissibleassets可税资产Advaluedduty从价税Advamefreight预付运费Advancedepartment放款部Advances预付;ounts短期投机买卖帐Advertisingexpenses(fee)pany,affiliatedcorporation联络公司(与持有其股份的公司发生联系的公司)Affiliatedinterests联络股权After–cost后续成本(指销售后仍须继续支付的成本)Afterdate发票后Aftersight见票后Agency代理;代理处;ounts代理帐;代理会计Agent代理人Aggregatebalancesheet合并资产负债表Aging分期(指依到期日先后,而将应收帐款分类而言)pany联号(业务上合作)All–estatement统括性损益表(包括经常及非常损益)Allocation分配Allottedannualreceipts岁入分配数Allotment(s)股份;分配Allotments分配数(此是志指股票、债券等的分配於请求认购人而言)Allotmentsforannualexpenditures岁出分配数allowance津贴;折让;备抵;减免Allowanceforbaddebts备抵坏帐Allowancefordepreciation备抵折旧Allowanceon折让准备Allowancereserve折让及回扣Allowancesandrebates折让及回扣All–purposebalancesheet通用资产负债表All–purposefinancialstatements通用决算表Amalgamatedbalancesheet合并资产负债表Amalgamation创立合并Amortization摊销;摊还;ounting分析会计;分析会计学Analyticalcolumns分析栏Analyticaljournal多栏日记帐(同columnarjournal)Analyticalrecord分析记录Analyticalstatements分析表Analyticproduct分成的产品Ancillaryrevenue副业收入Aulaappropriation岁定经费Annuala
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