注册会计师考试~英语加试~会计英语词汇.docVIP

注册会计师考试~英语加试~会计英语词汇1AAA 美国会计学会2Abacus《算盘》杂志3abacus 算盘4Abandonment废弃,报废;委付5abandonment value 废弃价值6abatement减免冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表21abuse 滥用职权22abuse of tax shelter 滥用避税项目23ACCA特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27acceptance承兑已承兑票据验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35account账户,会计科目账簿,报表账目,账项记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 《会计》杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting会计会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息 358avoidable cost 可避免成本359back charge 欠费费用360back date 倒填日期,填早日期361backed bill 背书票据362back-end load后期负担363backer①票据担保人财务支持人364backlog depreciation 欠提折旧365back order