1、1AAA 2Abacus3abacus 4Abandonment5abandonment value 6 abatement7ability to service debt 8abnormal cost 9abnormal spoilage 10above par 11above the line12absolute amount 13absolute endorsement 14absolute insolvency 15absolute priority 16absolute value 17absorb 18absorption account 19absorption costing
2、20abstract 21abuse 22abuse of tax shelter 23ACCA24accelerated cost recovery system 25accelerated depreciation method 26acceleration clause 27acceptance28acceptance bill 29acceptance register 30acceptance sampling31access time 32accommodation 33accommodation bill 34accommodation endorsement 35account
3、36accountability 37accountability unit 38Accountancy 39accountancy 40accountant 41accountant general 42accounting in charge 43accountant,s legal liability 44accountant,s report 45accountant,s responsibility 46account form 47accounting48accounting assumption 49accounting basis 50accounting changes 51
4、accounting concept 52accounting control 53accounting convention 54accounting corporation 55accounting cycle 56accounting data 57accounting doctrine 58accounting document 59accounting elements 60accounting entity 61accounting entry 62accounting equation 63accounting event 64accounting exposure 65acco
5、unting firm 66Accounting Hall of Fame 67accounting harmonization 68accounting identity 69accounting income 70accounting information 71accounting information system 72accounting internationalization 73accounting journals 74accounting legislation 75accounting manual 76accounting objective 77accounting
6、 period 78accounting policies 79accounting postulate 80accounting practice 81accounting principle 82Accounting Principle Board 83accounting procedures 84accounting profession 85accounting rate of return 86accounting records 87Accounting Review 88accounting rules 89Accounting Series Release 90account
7、ing service 91accounting software 92accounting standard 93accounting standardization 94Accounting Standards Board 95Accounting Standards Committee 96accounting system97accounting technique 98accounting theory 99accounting transaction 100Accounting Trend and Techniques 101accounting unit 102accountin
8、g valuation 103accounting year 104accounts 105account sales 106accounts payable 107accounts receivable 108accounts receivable aging schedule 109accounts receivable assigned 110accounts receivable collection period111accounts receivable discounted 112accounts receivable financing 113accounts receivab
9、le management 114accounts receivable turnover 115accretion 116accrual basis accounting 117accrued asset 118accrued expense 119accrued liability 120accrued revenue 121accumulated depreciation 122accumulated dividend 123accumulated earnings tax 124accumulation 125acid test ratio 126acquired company 12
10、7acquisition 128acquisition accounting 129acquisition cost 130acquisition decision 131acquisition excess 132acquisition surplus 133across-the-board 134ACT 135act 136action 137active account 138active assets 139activity 140activity account 141activity accounting 142activity ratio 143activity variance
11、 144act of bankruptcy 145act of company 146act of God 147actual capital 148actual value 149actual wage 150added value 151added value statement 152added value tax 153addition 154additional depreciation 155additional paid-in capital 156additional tax 157adequate disclosure 158adjunct account 159adjust
12、able-rate bond 160adjusted gross income 161adjusted trial balance 162adjusting entry 163adjustment 164adjustment account 165adjustment bond 166administrative accounting 167administrative budget 168administrative expense169ADR 170ad valorem tax 171advance 172advance corporation tax 173advances from c
13、ustomers 174advance to suppliers 175adventure 176adverse opinion 177adverse variance 178advisory services179affiliated company 180affiliation 181after closing trial balance 182after cost 183after date 184after sight 185after-tax 186AGA 187age 188age allowance189age analysis 190agency 191agency commi
14、ssion 192agency fund 193agenda 194agent 195aggregate balance sheet 196aggregate income statement 197AGI 198aging of accounts receivable199aging schedule 200agio 201agiotage 202AGM 203agreement 204agreement of partnership 205AICPA 206AIS 207all capital earnings rate 208all-inclusive income concept 20
15、9allocation 210allocation criteria211allotment212allowance213allowance for bad debts 214allowance for depreciation 215allowance method 216all-purpose financial statement 217alpha risk 218altered check 219alternative accounting methods 220alternative proposals 221amalgamation 222American Accounting A
16、ssociation 223American depository receipts 224American Institute of Certified Public Accountants 225American option 226American Stock Exchange 227amortization228amortized cost 229amount 230amount differ 231amount due 232amount of 1 dollar 233analysis 234analyst235analytical review 236annual audit 23
17、7annual closing 238annual general meeting 239annualize 240annualized net present value 241annual report 242annuity 243annuity due244annuity in advance245annuity in arrears246annuity method of depreciation 247antedate 248anticipation 249anti-dilution clause 250anti-pollution investment 251anti-profit
18、eering tax 252anti-tax avoidance 253anti-trust legislation 254A/P 255APB 256APB Opinion 257Application258applied overhead 259appraisal 260appraisal capital 261appraisal surplus 262appraiser 263appreciation 264appropriated retained earnings 265appropriation 266appropriation account 267appropriation b
19、udget268approval 269approved account 270approved bond 271A/R 272arbitrage 273arbitrage transaction 274arbitration 275arithmetical error 276arm,s-length price 277arm,s-length transaction 278ARR 279arrears280arrestment 281Authur Anderson & Co. 282article 283articles of incorporation284articles of part
20、nership 285articulate 286articulated concept 287artificial intelligence 288ASB 289ASE290Asian Development Bank 291Asian dollar 292asking price 293assessed value 294assessment295asset 296asset cover 297asset depreciation range 298asset-liability view 299asset quality 300asset retirement 301asset reva
21、luation 302asset stripping 303asset structure 304asset turnover 305asset valuation 306assignment of accounts receivable 307associated company 308Association of Government Accounting 309assumed liability 310AT 311at cost 312at par 313at sight 314attached account 315attachment 316attest317attestation
22、318audit 319auditability 320audit committee 321audit coverage322audited financial statement 323audit evidence324Audit Guides 325auditing326auditing procedure 327auditing process328auditing standard 329Auditing Standards Board330Auditor331auditor general332auditor,s legal liability 333auditor,s opini
23、on 334auditor,s report 335audit program 336audit report 337audit risk 338audit sampling 339audit software 340audit test341audit trail342audit working paper 343authorized capital stock 344automated clearing house 345automated teller machine 346automatic transfer service 347available asset 348availabl
24、e inventory 349average balance 350average collection period 351average cost352average-cost method 353average inventory 354average life 355average payment period (of accounts payable) 356average rate of return 357averages 358avoidable cost 359back charge 360back date 361backed bill 362back-end load36
25、3backer364backlog depreciation 365back order 366back pay 367back tax 368back-to-back credit 369back-to-back loan370back wardation 371backward integration 372bad check 373bad debt 374bad debt account 375bad debt expense 376bad debt ratio 377bad debt recovery 378bailment 379bailout 380bailout period 3
26、81balance382balance budget 383balance due 384balance fund 385balance of account 386balance of payment 387balance of retained earnings 388balance sheet 389balance sheet account 390balance sheet analysis 391balance sheet audit 392balance sheet date 393balance sheet ratio 394balance sheet total 395ball
27、oon payment 396bank 397bank(er,s) acceptance 398bank balance 399bankbook 400bank charge 401bank checking account 402bank confirmation 403bank credit404bank custody 405bank draft406banker407bank failure 408bank loan 409bank overdraft410bank reconciliation statement411bank reference412bank run 413bank
28、ruptcy 414bankruptcy act 415bankruptcy cost 416bankruptcy court 417bankruptcy prediction418Bankruptcy Reform Act of 1978 419bank transfer 420bargain421bargain money422bargain purchase option423bargain renewed option424bargain sale 425barometers 426barometers stock427barter 428barter transaction 429b
29、ase 430base period 431base price 432base rate 433base stock 434BASIC 435basic earnings per share 436basis 437basis of accounting 438basis of taxation 439basis point 440basket purchase 441batch costing 442batch processing 443B/D 444B/E445BE analysis 446bear447bearer 448bearer bond 449bearer draft 450
30、bear interest 451bear market 452bear squeeze 453beating the market 454before-separation cost 455before-tax income456Beginners All-purpose Symbolic Instruction Code 457beginning balance 458beginning inventory 459bellwether security 460below par 461below the line 462beneficial interest463beneficial ow
31、ner 464beneficiary 465benefit466benefit-cost analysis 467benefit-cost ratio 468benefit fund 469benefit in kind 470benefit system 471best-efforts agreement 472beta coefficient 473beta risk 474betterment 475B/F 476Bias477bid 478bid bond 479bid price480big bath 481Big Board 482Big Five 483bill484billin
32、g 485billing clerk 486bill of entry 487bill of exchange 488bill of lading 489bill of materials 490bill of sales 491bills payable 492bills receivable 493B/L 494black market 495black money 496blank bill of lading 497blank check 498blank endorsement 499blanket mortgage 500blanket order 501blanket price
33、 502blind entry 503blind purchase 504blue-chip 505blue-sky laws 506board chairman 507board minutes 508board of directors 509board of trade 510bond511bond conversion 512bond discount513bonded goods 514bonded warehouse 515bond financing 516bondholder 517bond indenture 518bonding company 519bond issue
34、cost 520bond premium 521bond rating 522bonds outstanding523bonds payable 524bond yield 525bonus 526bonus issue 527book528book audit 529book balance 530book inventory 531bookkeeper532bookkeeping533book of final entry 534book of orginal entry 535book profit 536book rate of return 537books of accounts
35、538book value 539book value per share 540boot 541borrowing 542borrowing power543bottom line 544B/R 545branch 546branch accounting 547branch current account 548branch ledger 549brand name 550breach of contract 551breach of trust 552breakdown 553break-even analysis 554break-even chart 555break-even po
36、int 556break-up value 557bribes and kickbacks 558bridging loan 559British Accounting Association 560broker 561brokerage 562brought down 563brought forward 564budget 565budgetary control 566budget decision 567bugeting 568budget management 569budget variance 570buffer stock 571bull572bullion 573bull m
37、arket 574burden 575burden rate 576business577business accounting 578business barometer 579business combination 580business cycle 581business environment 582business failure 583business income 584business risk 585business segment 586business transaction 587business trust 588buy and hold decision 589b
38、uyer,s credit 590buying expense 591buyout 592buy over 593bylaws 594by-product 595CA 596cable transfer 597calculation 598calculator 599calendar year 600call 601callable bond 602callable preferred stock 603call loan 604call option 605call premium 606call price 607call provision 608cancelable lease 609
39、cancelled check 610C & F 611C & I 612capacity613capacity cost 614capacity to borrow 615capacity to contract 616capital 617capital account 618capital addition 619capital allowance 620capital and liabilities ratio 621capital appreciation 622capital asset 623capital asset pricing model 624capital autho
40、rized 625capital budget 626capital cost 627capital deficit 628capital expenditure 629capital gain 630capital impairment 631capital intensive 632capital investment 633capital investment appraisal634capitalization 635capitalization of earnings 636capitalization of interest 637capitalized value 638capi
41、tal lease 639capital leverage 640capital loss 641capital maintenance concept 642capital market 643capital market line 644capital outlay 645capital-output ratio 646capital paid-in 647capital rationing 648capital reorganization 649capital reserve 650capital return 651capital stock 652capital stock out
42、standing 653capital stock premium 654capital stock subscriptions 655capital structure 656capital structure decision 657capital surplus 658capital turnover 659capital verification 660CAPM 661carried interest 662carry back 663carrying cost 664carrying value 665carry over666CASB 667cash668cashability 6
43、69cash account 670cash asset 671cash audit 672cash basis accounting 673cash bonus 674cash break-even analysis 675cash budget 676cash cow 677cash deficit 678cash disbursement journal 679cash discount 680cash dividend 681cash equivalent 682cash equivalent value 683cash flow684cash flow statement 685ca
44、sh-flow to capital-expenditure ratio 686cash-flow to total-debt ratio 687cash forecast 688cashier 689cashier,s check 690cash in transit 691cash journal 692cash on delivery 693cash on hand 694cash position 695cash receipts journal 696cash records 697cash sale 698cash shortages and overages699cash sta
45、tement 700cash turnover ratio 701cash with order 702casting 703casual audit 704CBA705CCA 706CD 707ceiling 708ceiling price 709central bank 710centralization 711certainty 712certainty decision 713certainty equivalent 714certainty equivalent coefficient 715certificate of capital verification 716certif
46、icate of deposit 717certificate of incorporation 718certificate of indebtedness 719certificate of protest 720certified accountant 721certified check 722certified data processor 723certified financial planners 724certified financial statement 725certified information system auditor 726certified inter
47、nal auditor 727certified management accountant 728certified public accountant 729certifying officer 730chain discount 731chain liquidation 732chairman of the board of director 733chairman,s report 734change fund 735changing prices accounting736charge737charge account 738charge and discharge statemen
48、t 739charge card 740charge off 741charge sale 742charter 743chartered accountant 744chartered financial analyst 745charted financial consultant 746chartist 747chart of accounts748chattel 749chattel mortgage 750check751check and balance system 752check cleaning 753checking account 754check register 7
49、55check verification 756chief accountant 757chief auditor 758chief cashier 759chief financial officer 760CHIPS 761chronological book 762CIF763circularization 764circulating asset 765circulating capital 766claim 767classification of accounts 768classification of assets 769classification of liabilitie
50、s 770classification of stockholders, equity 771classified common stock 772classified trial balance 773claw back 774clean775clean bill of exchange 776clean letter of credit 777clearance778clearance agent 779clearance sale780clearing781clearing account782clearing house 783clear-up cause 784clerical er
