會計專業術語中英文對照(DOC 17頁)

A (1)ABC 作業基礎成本計算
A (2)absorbed overhead 已吸收製造費用
A (3)absorption costing 吸收成本計算
A (4)account 帳戶 , 報表
A (5)accounting postulate 會計假設
A (6)accounting series release 會計公告文件
A (7)accounting valuation 會計計價
A (8)account sale 承銷清單
A (9)accountability concept 經營責任概念
A (10)accountancy 會計職業
A (11)accountant 會計師
A (12)accounting 會計
A (13)agency cost 代理成本
A (14)accounting bases 會計基礎
A (15)accounting manual 會計手冊
A (16)accounting period 會計期間
A (17)accounting policies 會計方針
A (18)accounting rate of return 會計報酬率
A (19)accounting reference date 會計參照日
A (20)accounting reference period 會計參照期間
A (21)accrual concept 應計概念
A (22)accrual expenses 應計費用
A (23)acid test ration 速動比率 ( 酸性測試比率 )
A (24)acquisition 購置
A (25)acquisition accounting 收購會計
A (26)activity based accounting 作業基礎成本計算
A (27)adjusting events 調整事項
A (28)administrative expenses 行政管理費
A (29)advice note 發貨通知
A (30)amortization 攤銷


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