中级会计词汇.docx

A.C.Nielsen Company?A.C.尼尔森公司 AASB(Australian Accounting Standards Board)?澳大利亚会计准则委员会 Abbott Laboratories?雅培制药 Abdel-Khalik, A.Rashad?阿伯德尔-卡力克，A.瑞哈德 Abnormal shortages?非正常短缺 Absences，?（职工）缺勤， ??? compensated???? （职工）已获补偿的缺勤 Accelerates Cost Recovery System(ACRS)?加速成本回收制 Accounting，?会计， ??? ethics in???? 会计职业道德 Accounting changes, see Changes in accounting?会计变更，参见Changes in accounting Accounting cycle：?会计循环： ??? adjusted trial balance???? 调整后试算表 ??? adjusting entries???? 调整分录 ??? closing???? 结账；结转 ??? journalizing?编制分录 ??? post-closing trial balance?结账后试算表 ??? posting?过账 ??? preparing financial