[财务管理]会计词典-会计专用词汇.pdf

A AAA A America Accounting Association 10% 70% Abacus (EQQ) B 20% 20% C 70% abacus 10% (accounting computer) (electronic financial ability to service debt calculator) Abandonment abnormal cost abnormal not normal not retirement usual abnormal spoilage abandonment value (abandoned asset) (normal spoilage) above par (cash salvage) (premium) (abandonment decision) (par value) above the line abatement