管理會計術語中英對照表(DOC 45頁)

ABCoverhead costing 作業成本法下的間接成本分攤
absorptioncosting 吸收成本法
absorptioncost, benefits and limitation 吸收成本法的優點與局限性
accelerateddepreciation methods 加速折舊法
accountingassumptions and conventions 會計假設和會計慣例
accountingchanges 會計變更
accountingequation 會計恒等式
accountingfor cost flows in a manufacturingcompany 製造業成本流轉會計
Accountfor the Impairment or Disposal of Long-lived Assets 長期資產損失或處置會計
accountinginformation systems 會計信息係統
accountingpolicies 會計政策
accountingrecognition 會計確認
accounting, accrual 權責發生製
accounting, responsibility 會計責任
accounting,variable overhead 變動製造費用會計
accounting,payable 應付賬款
accounting,receivable 應收賬款
accountsreceivables disclosure 應收賬款披露
accrualaccounting 權責發生製
activityanalysis 作業活動分析
activitycost driver 作業成本動因
activitymethod (variable charge approach) 作業方法（變動法）
activity-basedbudgeting(ABB) 作業基礎預算法
activity-basedcost drivers 作業成本動因
activity-basedcosting(ABC) 作業成本法
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