A_会计词典_温州集讯信息技术有限公司

1、A_

a grand

a lump sum

A share

a three-box reversal criterion

A trust

2、AA

AAA

AAA Awards

AAFA Member Firms

AAPA　

AAR

AAT-Home

3、AB

abacus

abandonment

abandon

abandoned assets

abandoned lease cost

abandoned property

abandoned vessel

abandonee

abandoner

abandonment charges

abandonment clause

abandonment decision

abandonment loss

abandonment of contract

abandonment of obsolete products

abandonment of ship

abandonment of voyage

abandonment stage

abandonment value　

abatement claim

abatement of tax

abatement

abbreviated accounts　

abbreviated financial statement

ABC

ABC classification

ABC control system

ABC method of analysis

ABC system

ABC transaction

ABC universal commercial telegraphic code　

ABCD budget making

abend

aberration curve　

abeyance　

ABFM Charter and Bylaw

ABFM Publication

ABI Mission

ABI World

abide by contract

ability to bear criterion

ability to borrow overseas　

ability to receive orders

ability to repay in foreign exchange　

ability to service debt

ability-to-pay basis　

ability-to-pay principal of taxation

ability-to-pay principal　

ability-to-pay taxation

ABN AMRO Bank N.V.

abnormal depreciation　

abnormal discount

abnormal exchange

abnormal gains　

abnormal loss　

abnormal market　

abnormal obsolescence

abnormal profit

abnormal retirement

abnormal return

abnormal shrinkage

abnormal spoilage

abnormal yield curve

abode

abolishment of obligatory payments

aboriginal cost

abort

abortive enterprise

about or circa　

above full carry market

above norm

above normal profit

above par issue

above quota

above-target profit

above-the-line expenditure　

above-the-line receipt

abovo

abridged accounts　

abrogate

abrogation of agreement

absconding debtor　

absence of consideration

absence of serial correlation　

absence rate　

absentee owner　

absentee ownership

absolute acceptance　

absolute advantage theory

absolute advantage

absolute amount

absolute cash flow

absolute change

absolute contract　

absolute conveyance　

absolute cost advantage　

absolute endorsement

absolute expenditure

absolute fixed capital

absolute fixed cost

absolute guideline figure

absolute income hypothesis

absolute income　

absolute increment

absolute insolvency

absolute interest　

absolute liability

absolute monopoly

absolute order of discharge　

absolute order to pay

absolute ownership　

absolute par of exchange　

absolute physical life　

absolute poverty

absolute price　

absolute priority

absolute probability

absolute revenue

absolute symmetric function

absolute title　

absolute total loss

absolute wage cost

absolutely vested interest　

absorb

absorbed burden

absorbed indirect cost

absorbed manufacturing expense

absorbed overhead

absorption account　

absorption costing　

absorption of corporate bonds

absorption of deposits　

absorption of fund

absorption of government bonds

absorption of spilling stocks

absorption of surplus funds

absorption pricing　

absorption rate

absorption standard costing

absorption

absorption-form income statement　

abstinence theory of interest

abstract ledger

abstract of account

abstract of financial statement

abstract of posting

abstract of title　

abstract　

abuse of tax shelter

abuse

abusive tax shelter

4、AC

academic consultants

ACAUS Membership

ACB Finance Limited

ACCA

accelerated accumulation

accelerated amortization

accelerated capital recovery system

accelerated cost recovery system

accelerated debt maturity

accelerated depreciation

accelerated inflation

accelerated loan commitment

accelerated payment　

accelerating bonus plan

accelerating premium

acceleration clause

accept at a special price

accept bills　

accept business at a special

accept

acceptable accounting principal

acceptable auditing risk

acceptable failure rate　

acceptable form of reciprocity

acceptable paper　

acceptable price

acceptable principle

acceptable quality level　

acceptable rate　

acceptable reliability level

acceptable units

acceptance agreement　

acceptance and rejection　

acceptance and settlement

acceptance bank　

acceptance bill with two bank names

acceptance bill　

acceptance business　

acceptance by intervention

acceptance certificate

acceptance charge

acceptance check　

acceptance commission

acceptance contract

acceptance credit　

acceptance declaration

acceptance fee　

acceptance financing　

acceptance for honor　

acceptance house

acceptance in blank

acceptance inspection

acceptance ledger　

acceptance letter of credit　

acceptance liability

acceptance line　

acceptance market

acceptance maturity　

acceptance of bribes

acceptance of current deposits

acceptance of draft

acceptance of engagement　

acceptance of the bid

acceptance on security　

acceptance payable

acceptance period

acceptance rate

acceptance receivable

acceptance register

acceptance sampling

acceptance supra protest

acceptance

acceptance-type financing

accept-decline decision　

accepted letter of credit

accepted

acceptor for honor

acceptor

accept-reject decision

access control　

access privilege

accessory contract

accident and health benefits　

Accident Insurance Association of Hong Kong

accident insurance scheme

accident insurance

accident year basis

accidental cost

accidental loss

accommodating bank

accommodating capital movement

accommodating financial transaction

accommodation allowance

accommodation bill of lading

accommodation bill

accommodation charge

accommodation check　

accommodation draft　

accommodation endorsement

accommodation note

accommodation party　

accommodation purchase

accommodation trading　

accommodation　

accompanying document

accompanying note

accompanying statement

accord and satisfaction

account adjustment

account analysis　

account and secretary

account as recorded in a ledger

account balance　

account bil

account chart　

account classification

account closing method　

account code　

account collected in advance　

account control

account current book

account day

account department

account distribution　

account due on consignment-out

account due on sale on approval　

account due

account heading

account in arrear　

account in transit　

account in trust　

account of after-acquired property

account of cash　

account of defaulter

account payable

account payee only

account receivable

account statement　

account　

accountability concept

accountability unit　

accountable condition　

accountable officer　

accountable warrant　

accountancy

accountant general

accountant in charge　

accountant

accountant’s compilation report

accountant’s database　

accountant’s department

accountant’s lien

accountant’s report

accountants for the public interest　

accountants’index　

Accountants International Study Group[AISG]

accountant’s legal liability　

accountant’s liability

accountant’s magazine

Accountant’s Report Rules

accountant’s responsibility

Accountants World　

Accounting Aid Society

accounting and auditing hotline

accounting and auditing procedure

Accounting Arrangements

accounting association

accounting assumption

accounting basis

accounting by Official Receiver

accounting change

Accounting Circular

accounting class　

accounting classification　

accounting cluster

accounting computer　

accounting concept　

accounting consultant

accounting consultation

accounting control

accounting convention　

accounting corporation

accounting cost

accounting criteria　

accounting cushion

accounting cycle

accounting data

accounting date　

accounting degree

accounting depreciation

accounting directives

accounting disclosure　

accounting diversity

accounting doctrine

accounting document

accounting Education Web　

accounting elements

accounting encyclopedia

accounting entity theory　

accounting entity　

accounting entry

accounting equation

accounting error

accounting estimate　

accounting ethics　

accounting event

accounting evidence

accounting exposure

accounting fields　

accounting files

accounting firm merger

accounting firm

accounting for bond

accounting for money

accounting fraud　

accounting function

accounting guide　

Accounting Hall of Fame

accounting harmonization

Accounting Historians Journal　

accounting history

accounting identity

accounting in business　

accounting in charge

accounting income

Accounting Information System[AIS]　

accounting information

accounting internationalization

The Journal of Accounting

accounting legislation

accounting manager　

accounting manual

accounting measurement

accounting methods

accounting model　

accounting net income flow

accounting network

accounting noise

accounting objective

accounting officer

accounting period concept

accounting period assumption

accounting period

accounting plan　

accounting policy

accounting practice

accounting principle

Accounting Principles Board[APB]

accounting principles for business enterprise

accounting procedures

accounting profession organization

accounting profession

accounting profit　

accounting rate of return

accounting ratio

accounting record　

accounting reference date　

accounting reference period

accounting reform　

accounting regulation　

accounting report

Accounting Research Bulletins[ARB]　

accounting research network　

Accounting Review　

accounting rules　

accounting scandal

Accounting Series Release[ASRS]

accounting service

Accounting Society of China　

accounting software package　

accounting software　

accounting standard

accounting standardization　

Accounting Standards Board

Accounting Standards Committee

accounting statement

accounting system

accounting systems for payroll

accounting technician

accounting terminology　

accounting textbook publisher

accounting theory

accounting thought

accounting transaction

accounting treatment　

accounting treatments of contingent liabilities

Accounting Trend and Techniques

accounting unit

accounting valuation

accounting WEB　

accounting year

accounts payable subsidiary ledger

accounts payable to sales

accounts payable

accounts receivable aging schedule

accounts receivable analysis　

accounts receivable assigned　

accounts receivable collection period

accounts receivable discounted　

accounts receivable financing

accounts receivable management　

accounts receivable turnover

accounts receivable

accounts stated

accounts

Accredit Council for Accountancy and Taxation　

accredited business accountant　

accredited business valuation professional　

accredited investors　

accredited valuation analyst

accretive acquisition　

accrual accounting　

accrual basis accounting

accrual concept　

accrual expense

accrue　

accrued account　

accrued benefit

accrued charges

accrued cumulative preference share dividend　

accrued depreciation　

accrued dividend　

accrued expenses payable

accrued expenses

accrued income　

accrued interest on bonds

accrued interest on investment　

accrued interest payable

accrued interest receivable

accrued interest　

accrued items　

accrued liabilities for land value increment tax　

accrued liabilities　

accrued payable

accrued payroll

accrued pension liabilities　

accrued rent payable　

accrued revenue

accrued taxes payable-other　

accrued VAT payable　

accruing profit　

accumulated amortization

accumulated amount

accumulated benefit obligation

accumulated depreciation

accumulated dividend

accumulated earnings tax

accumulated earnings

accumulated fiscal reserve

accumulated funds　

accumulated net income

accumulated other comprehensive income　

accumulated profit　

accumulated reserve　

accumulated

accumulating capital　

accumulating losses

accumulation account

accumulation factor

accumulation of surplus income　

accumulation shares

accumulation trust　

accumulation　

accumulative dividends

accuracy

accurate presentation　

ACE　

ACFE Anti-Fraud Program　

ACFE Examination

ACFE Membership　

acid-test ratio

acknowledgement of debt　

acknowledgement of order

acknowledgement of receipt

acknowledgement　

acquired assets　

acquired company　

acquired surplus　

acquirer　

acquiring enterprise　

acquisition accounting

acquisition agreement

acquisition approach

acquisition cost

acquisition criteria　

acquisition debt　

acquisition decision

acquisition excess

acquisition expenses　

acquisition of control

acquisition of fixed assets

acquisition of shell

acquisition premium

acquisition price

acquisition process　

acquisition program

acquisition surplus　

acquisition value

across-the-board cut

across-the-board price change　

across-the-board tariff change

across-the-board wage increase　

across-the-board

across-the-counter

Act of Bankruptcy　

Act of God Bond

act

ACT　

acting partner　

acting　

active account　

active bond crowd　

active investing

active management

active risk

active securities

active trust　

activity account　

activity accounting

activity analysis

activity attributes

activity base product cost calculations　

activity base usage quantities　

activity base（s）

activity based budgeting

activity based management

activity center

activity cost assignment

activity cost driver　

activity cost pool

activity cost　

activity dictionary

activity driver analysis

activity driver（s）

activity rates　

activity ratio　

activity sequence-sensitive

activity variance

activity　

activity-based costing[ABC]　

actual cash value

actual circulation

actual depreciation

actual expenditure

actual income　

actual loss

actual normal cost　

actual possession

actual profit　

actual quotation

actual rate

actual wage

actual year basis

actuals

actuarial analysis　

actuarial assumption

actuarial basis of accounting

actuarial cost method

actuarial gains

actuarial investigation

actuarial losses

actuarial principle　

actuarial report　

actuarial return

Actuarial Society of Hong Kong　

actuarial valuation　

actuarial

actuary

5、AD

ad referendum agreement

ad valorem duty system

ad valorem duty

ad valorem fee　

ad valorem tariff

ad valorem tax　

ad valorem

adaptive capacity

adaptive management

ADB

add-back　

added hours

added value of industrial output　

added value statement

added value tax

addition　

additional allowance

additional amount for unexpired risk

additional assessable profit　

additional assessment

additional budget

additional charge

additional commitment

additional dependent parent allowance

additional depreciation

additional duty　

additional earnings

additional expense　

additional extended coverage

additional first-year depreciation

additional local tax　

additional mark on　

additional paid-in capital from investee under equity method

additional paid-in capital

additional premium

additional provision　

additional risk

additional stamp duty

additional subsidiary

Additional Tax Demand Note

additional tax　

additional wage

add-on interest

adequate amount of the money supply

adequate disclosure　

adequate gold and foreign exchange reserve　

adequate protection　

adequate

ADF

adjudge

adjudged bankrupt

adjudicated bankrupt　

adjudication fee

adjudication of bankruptcy　

adjudication of insolvency

adjudication order　

adjudication　

adjunct account　

adjustable mortgage loan　

adjustable rate preferred stock　

adjustable

adjustable-rate bond　

adjustable-rate mortgage　

adjustable-rate mortgage

adjusted actual　

adjusted bank balance

adjusted book balance

adjusted book value　

adjusted cost base　

adjusted current assets　

adjusted figure

adjusted gross income

adjusted historical cost

adjusted income　

adjusted liabilities　

adjusted loss　

adjusted net admissible assets

adjusted net profit

adjusted present value　

adjusted profit　

adjusted surplus

adjusted trial balance columns　

adjusted trial balance

adjusted　

adjusting entries　

adjusting events　

adjusting process　

adjustment account　

adjustment bond　

adjustment center

adjustment lag　

adjustment mechanism　

adjustment of earning of prior years　

adjustment of exchange rate

adjustment of industrial structure　

adjustment of interest rate　

adjustment of loss

adjustment of price

adjustment process

adjustment range

adjustment

adjustments columns　

adjustments to net income-indirect method

administered exchange rate　

administered price　

administered　

administration budget

administration cost

administration department

administration expenses

administration fee　

administration in bankruptcy

administration order

administration　

administrative accounting

administrative action　

administrative authority

administrative budget

administrative bureau of state-owned property

administrative bureau

administrative control　

administrative court

administrative district（area）

administrative divisions　

administrative expense　

administrative interference　

administrative law

administrative management

administrative measure

administrative official

administrative organization　

administrative penalty

administrator of the estate

administrator　

admission of debt

admission of proof

ADR　

advance account

advance bill　

advance charge　

advance compensation

advance corporation tax

advance financial accounting

advance from shareholder

advance funding　

advance payment guarantee

advance payment

advance pending reimbursement

advance receipts

advance received　

advance to employees

advance to partner

advance to suppliers

advance/decline index　

advance　

advanced economy　

advances from customers

advances warrant

adverse balance　

adverse opinion　

adverse variance

adverse

advertisement addressed to shareholders　

advertisement expense

advertising budget

advertising costs

advertising creative

advertising planning　

advertising

advertising-to-sales ratio　

advice for collection　

advice note

advice of drawing

advice of payment

advice

advisor

Advisory Committee（Securities and Futures）　

Advisory Committee on Diversification

advisory expense　

advisory funds　

advisory service in investment

advisory services

advisory　

6、AE

AER

7、AF

AFA　财务分析师协会

AfDB

AFDC Continuing Education & Support Program　

AFDC marketing system

affidavit of no receipt　

affidavit

affiliate

affiliated companies

affiliated group

affiliated person　

affiliation company　

affirmation（estate duty）

AFP　

after closing trial balance　

after cost

after date

after hours trading

after sight

after tax income

after tax operating income[ATOI]　

after tax profit margin

after the bell　

after-acquired property clause

after-acquired property

after-hours dealing

after-hours price　

after-sale service　

after-tax profit　

after-tax real rate of return　

after-tax real rate of return

8、AG

AGA publication

AGA　政府会计师联合会

against actuals

against all risks[AAR]

age analysis　

age

aged debtors analysis　

age-life method

agency accounting　

agency agreement

agency commission

agency contract

agency expenses　

agency for government funds

agency general　

Agency Law

agency relation

agency securities

agency services

agency theory　

agency

agenda　

agent bank

agent of company　

agent　

agent’s fee　

aggregate amount

aggregate assets and liabilities

aggregate at constant price

aggregate balance sheet　

aggregate balance　

aggregate demand　

aggregate depreciation

aggregate earnings value

aggregate exercise price

aggregate gross position

aggregate income statement

aggregate income

aggregate index　

aggregate investment

aggregate limit

aggregate losses

aggregate of salaries tax

aggregate performance

aggregate social capital

aggregate supply　

aggregate surplus　

aggregate total　

aggregate value

aggregated basis

aggregated net chargeable income

aggregation of incomes of husband and wife

aggregation of property　

aggregation

aggressive accounting

aggressive collection

aggressive growth fund

aggressive investment strategy　

aggressive portfolio

aggressive project

aggressive working capital policy

AGI　

aging analysis method　

aging of account　

aging of accounts receivable

aging of accounts

agio theory of interest

agio　

agiotage

AGM　

agreed-upon procedures engagement

agreement for a settlement　

agreement for assignment

agreement for sale and purchase　

agreement for the payment of interest　

agreement for the repayment of money　

agreement in intent

agreement of partnership

agreement of reinsurance

agreement tariff　

agricultural accounting

Agricultural Bank of China

agricultural income

agricultural levies

agricultural paper

agricultural parity price　

agricultural subsidies　

9、AI

AICPA　

aid-the-poor programme

air bill

air passenger departure tax

aircraft industry

AIS

AISG

10、AL

alcohol duty　

algebraic method

alien bank

alien corporation

alien

alienee　

alimony payment　

alimony

all capital earnings rate

all financial resource concept　

All Ordinaries Index[AOI]　

all round price

All Sales Record for Stock Market

all washed up　

alleviate enterprises’social burdens

all-inclusive income concept

all-inclusive income statement　

allocate　

allocated cost of fixed assets

allocating factory

allocating income taxes

allocation base　

allocation criteria

allocation efficiency

allocation letter

allocation of asset

allocation of cost

allocation of fund　

allocation of market　

allocation of profit　

allocation of purchase price

allocation of quota　

allocation of resources　

allocation of shares

allocation optimum

allocation warrant

allocations of special drawing rights

allocations to accounting periods　

allonge　

all-or-none order　

allotment account

allotment letter

allotment money

allotment notice

allotment of shares

allotment

allottee　

allowable business loss

allowable deduction

allowable depreciation

allowable expenses　

allowable loss　

allowable

allowance for bad debts

allowance for debts

allowance for depreciation by wear and tear　

allowance for depreciation

allowance for doubtful accounts

allowance for excess of cost over market value of long-term investments　

allowance for inflation

allowance method　

allowance of impairments on capital assets

allowance to debtor

allowances against tax

all-purpose bank

all-purpose financial statement　

all-resources concept

all-risks insurance　

Alpha（Market Alpha）

alpha code

alpha coefficient

alpha risk

alteration of capital

alternate entity characteristics　

alternate entity forms

alternate trustee

alternation bill　

alternation

alternative accounting rule

alternative asset　

alternative cost

alternative investment market

alternative investment project　

alternative investment　

alternative method of recording

alternative minimum tax

alternative proposals

Altman Z-score　

11、AM

amalgamated financial statement　

amalgamation　

ambit（head or subhead of expenditure）

ambit of charges

amended valuation

amendment of register

amendment

American Accounting Association

American Bankruptcy Institute　

American Bar Association

American Commodities Exchange　

American Depository Receipt[ADR]　

American Express Bank Limited　

American Institute of Certified Public Accountants[AICPA]

American option

American Society of Appraisers[ASA]　

American Society of Women Accountants[ASWA]

American Stock Exchange

American stock indices

American style option

American Women’s Society of Certified Public Accountants[AWSCPA]

amicable allowance

amicable settlement　

amortization fund

amortization of bond issued expense　

amortization of discount

amortization of fixed asset　

amortization of intangible asset　

amortization of loan　

amortization of patent　

amortization of premium　

amortization period

amortization schedule

amortized value

amortizing a bond discount

amortizing a bond premium　

amortizing loan

amount due from banks

amount due from holding companies　

amount due from local banks

amount due to banks abroad

amount due to banks　

amount due to holding companies

amount due to local banks

amount due to outport banks

amount due

amount for note issue　

amount guaranteed

amount of 1dollar

amount of investment

amount of principal of the loan

amount of sales

amount of share capital　

amount of variation

amount realized　

amount receivable　

amount

Amsterdam Stock Exchange　

American Standard Code for Information Interchange[ASCII]

12、AN

analysis of assets changes

analysis of balance sheet　

analysis of business profit

analysis of capital changes

analysis of changes in financial position

analysis of financial statements　

analysis of liquidity

analysis of profitability

analysis of time series

analysis of variance　

analysis report

analysis

analyst

analytical audit　

analytical evidence　

analytical measures

analytical model　

analytical review procedures

analytical review

analytical statement　

analytical test　

analyze　

ancillary letter of credit

ancillary materials

ancillary revenue

Andersen effect　

angel investor　

announcement of sale　

annual account　

annual accounting date

annual accounting

annual allowance　

annual appropriation

annual balance sheet　

annual balance　

annual budget　

annual cash flow　

annual checks of the registration of property rights

annual disposable income

annual earnings

annual equivalent cost

annual estimates　

annual fee

annual financial report

Annual General Meeting[AGM]

annual growth rate

annual interest　

annual pensionable emolument　

annual percentage yield　

Annual Report on the Consumer Price Index

annual report　

annual return　

annual review of consumer prices　

annual roll-forward basis　

annual statement

annual summary　

annual　

annualized net present value

annuitant

annuity bond　

annuity certain

annuity contract　

annuity due

annuity in advance

annuity in arrears

annuity method of depreciation

annuity on human life　

annuity　

anomalous error

antecedent debt　

ante-dated cheque　

anticipated cost method

anticipated cost valuation

anticipated expenditure　

anticipated interest　

anticipated net profit　

anticipated revenue

anti-corruption　

anti-dilution clause

Anti-dilution Provision　

antidilutive　

anti-dumpling　

anti-fraud profession

anti-greenmail provision

anti-inflation measure　

anti-inflationary stance　

Anti-Money Laundering regulation

anti-pollution investment

anti-profiteering tax

anti-profiteering　

anti-takeover measure　

anti-takeover statute　

anti-tax avoidance

Anti-trust Law　

anti-trust legislation　

any and all bid　

13、AO

AOI　

14、AP

APB　

APC　

APEC　亚太区经济合作组织（亚太经合组织）

APICS Business Outlook Index

apparent deficit　

apparent financial solvency

apparent partner　

application and allotment account

application controls

application for listing

application for registration　

application for shares　

application form

application of fund

application of incorporation

application program

application right　

application

applications software

applied cost　

applied overhead　

appointed actuary

appointed auditor　

appointed trustee

appointer

apportioned pro rata

Apportionment Act（United Kingdom）　

apportionment formula

apportionment of estate duty

apportionment　

appraisal capital

appraisal handbook

appraisal of machinery and equipment　

appraisal of real estate

appraisal procedure　

appraisal report　

appraisal surplus　

appraiser

appreciable growth

appreciable impact

appreciable increase

appreciation against other currencies

appreciation of currency　

appreciation of fixed assets

appreciation tax

appropriated retained earnings

appropriately tight　

appropriation account

Appropriation Bill

appropriation budget

appropriation receipt　

appropriation refund

appropriation request

appropriations from state treasury　

appropriations　

approve　

approved account

approved assets　

approved basket stock

approved bond　

approved budget

approved charitable donation

approved currency

approved estimates of expenditure

approved estimates

approved overseas trust company

approved pooled investment fund

approved provident fund scheme

approved redeemable share

approved retirement scheme

approved securities　

approved subordinated loan

APT　

15、AR

ARB　

arbitrage bond　

arbitrage of exchange

Arbitrage Pricing Theory[APT]

arbitrage rate　

Arbitrage Trading Program[ATP]

arbitrage transaction

arbitrageur

arbitrary amount　

arbitration agreement

arbitration clause　

arbitration committee

arbitration court

arbitration in law　

arbitration

archival　

arithmetic index

arithmetical error

arm’s-length market　

arm’s-length price

arm’s-length transaction

ARR　

arrangement in bankruptcy court　

arrangement of balance sheet　

arrangement out of bankruptcy court

array　

arrears of revenue

arrears　

arrestment

articles of agreement

articles of association

articles of incorporation

articles of law

articles of partnership

articles　

articulated concept

articulated financial statement

artificial intelligence

artificial person

16、AS

ASA

ASAC

Asahi Finance（Hong Kong）Limited　

ASB

ascertainment of profit

ASEAN

Asia Commercial Bank Ltd.

Asian bank syndication market　

Asian Clearing Union

Asian Development Bank[ADB]　

Asian Development Fund[ADF]　

Asian dollar bond

Asian dollar market　

Asian dollar rate

Asian Securities Analysts Council[ASAC]

Asia-Pacific Economic Co-operation[APEC]　

ASRS　

assembly language　

assembly

assess　

assessable capital stocks

assessable income　

assessable loss

assessable profit

assessable value　

assessed profit

assessed tax　

assessment fund

assessment number

assessment of additional tax

assessment of duty　

assessment of loss

assessment of performance　

assessment ratio

assessment

assessor

asset accretion　

asset allocation fund　

asset allocation

asset and liability statement

asset appraisal

asset backing　

asset betterment and addition　

asset change statement

asset classification

asset cover

asset coverage ratio

asset depreciation range

asset depreciation

asset disposal account

asset disposal　

asset earning power

asset group

asset impairment

asset inventory shorts

asset inventory surplus　

asset leased to others

asset liability ratio

asset liability view

asset management company

asset management service　

asset management

asset measurement　

asset portfolio　

asset price bubbles　

asset quality rating

asset quality　

asset redeployment

asset retirement

asset revaluation reserve

asset revaluation

asset stock

asset stripping

asset structure　

asset swap

asset turnover rate

asset utilization ratio

asset valuation

asset value（per share）　

asset

asset-backed securities　

asset-liability management

assets of the company passing on the death　

assets out of accounts　

assets pledged as security for liabilities

assets realization　

assets refinancing arrangement　

assets securitization

assets under management

assignable instrument

assigned account　

assigned value　

assignee

assigning factory to jobs　

assignment clause　

assignment method　

assignment of accounts receivable

assignment of debt

assignment of interest

assignment of lease　

assignment of letters patent and trade mark　

assignment of life policy

assignment of marketing right　

assignment of property

assignment of wage

assignment right　

assignor　

assigns

assimilation　

assistance and subsidy

assistant account

assistant auditor　

assistant controller

assistant manager

Associate Clearing Housing Amsterdam B.V.　

associate director

associate member　

associate

associated banks

associated body corporate

associated company

associated corporation

Association of Chartered Certified Accountants[ACCA]（United Kingdom）

association of consumers　

Association of Futures Exchange Brokers

Association of Government Accounting

association of shareholders　

Association of South-East Asian Nations[ASEAN]　

association of underwriters　

assumable mortgage　

assumed bonds　

assumed interest rate

assumed liability

assumption of control

assumption of mortgage　

assumptions of accounting

assumptions of cost-volume-profit

assurance company

assurance service　

assured　

assurer

ASWA

ASX　

17、AT

at a discount　

at a premium　

at best

at call　

at constant market price

at constant price

at cost　

at face amount　

at factor cost　

at lower of cost or market

at maturity

at money-of-the-day price　

at net realizable value

at par　

at risk rules　

at short notice

at sight　

at the money　

ATOI

ATP　

ATS

attached account　

attachment ledger

attachment of debtor’s property

attachment

attainable cost　

attainable standard

attest function　

attest report　

attest

attestation report

attestation standard　

at-the-money option

attorney　

attorney’s fee

attorney’s letter

attornment

attributable cost

attributable income

attributable profit

attributable share value

attribute sampling　

attribute

18、AU

Auckland Stock Exchange

auction house　

auction market preferred stock

auction

auctioneer

auctioneer’s commission

AUD

audit and attest standard

audit certificate　

Audit Commission

Audit Committee　

audit completion checklist

audit conclusion

audit cycle

audit department　

audit documentation

audit engagement

audit evidence　

audit exemption report

audit exemption

audit expectations gap

audit expense　

audit fee

audit file

audit financial statement

audit findings　

Audit Guides　

Audit Law

audit of financial statement

audit period　

audit principle

audit procedure

audit program　

audit programme

audit quality　

audit related services

audit report on special purpose engagements

audit report　

audit sampling　

audit scope

audit software package

audit software　

audit standard　

audit strategy　

audit technique

audit ticks

audit trail

audit working paper

audit　

audited account　

audited annual account

audited balance sheet

audited financial statement

audited voucher　

auditing around the computer

auditing by rotation　

auditing clerk　

auditing concept　

auditing environment

auditing evidence

auditing examination

auditing guidelines　

auditing independent

auditing journal

auditing method　

auditing objective　

auditing postulate

auditing practice

Auditing Practices Committee[APC]

auditing principle

auditing procedure　

auditing process

auditing profession

Auditing Standards Board　

auditing standards

auditing system

auditing theory　

auditing through the computer

auditing

auditor general

auditor　

auditor’s civil liability　

auditor’s criminal liability　

auditor’s rotation

auditor’s certificate

auditor’s legal liability

auditor’s opinion

auditor’s report　

austerity budget　

Australia & New Zealand Banking Group Limited

Australia All Ordinaries Index

Australian Dollar[AUD]　

Australian Options Market　

Australian Securities Commission　

Australian Society of Certified Practicing Accountants

Australian Stock Exchange　

Austrian Schilling[ATS]

authority to pay

authority to purchase

authorization by direction　

authorization by instruction　指令

authorization by warrant

authorization of unit trust

authorization　

authorized agent　

authorized appropriation

authorized auditor　

authorized bank

authorized capital stock　

authorized capital

authorized clerk　

authorized dealer　

authorized depository　

authorized fund house　

authorized fund　

authorized institution incorporated outside Hong Kong

authorized insurer

authorized investment　

authorized person　

authorized representative

authorized share capital

authorized stock

Authur Anderson & Co.

auto sales

autocorrelation

Automated Bond System

automated clearing house

Automated Confirmation Transaction Service

automated quotation system

automated teller machine

Automated Trading System（Hong Kong Futures Exchange Limited）　

automatic adjustment mechanism

automatic adjustment system

automatic audit

automatic check-off　

automatic data processing

automatic dividend investment　

automatic error correction

automatic exchange rates accumulation system　

Automatic Order Matching and Execution System　

automatic reinstatement

automatic transfer service

automobile industry

autonomous expenditure

autonomous tariff　

autonomous variable

autopay

auxiliary account

auxiliary department

auxiliary enterprise

auxiliary ledger　

auxiliary material

auxiliary production expense　

19、AV

available asset　

available balance

available cash　

available fiscal reserve　

available hours

available income　

available inventory

available profit　

available resources

available surplus　

available-for-sale financial assets

available-for-sale securities

aval

Avco Financial Services（Asia）Limited　

average adjuster

average age of inventory

average annual growth rate　

average annual return　

average asset life　

average balance

average basic salary

average collection period

average consumer expenditure

average cost method　

average cost of capital　

average cost of land production

average cost　

average daily turnover

average daily wage rate

average depreciation rate

average deviation　

average earned ratio

average expenditure pattern

average fixed cost　

average growth rate　

average index number

average inventory

average life　

average method of depreciation

average net fixed assets

average of relatives　

average payment period（of accounts payable）

average price call

average price index　

average price put　

average price　

average propensity to consume　

average propensity to save　

average rate of profit　

average rate of return

average rate　

average revenue

average stock　

average yearly rent

average　

averaging down　

averaging up　

avoidable costs　

avoidance of double taxation　

avoidance of tax　

20、AW

award　

AWSCPA