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|
after date |
發票後 |
|
|
after sight |
見票後 |
|
|
after-acquired property clause |
包括後產 |
|
|
after-cost |
事後成本 |
|
|
age |
壽年，年限 |
|
|
agency |
代理，機關 |
|
|
agency account |
代理帳目 |
|
|
agency accounting |
代理會計，單位元會計 |
|
|
agency accounting entity |
機關會計個體 |
|
|
agency fund |
代理基金 |
|
|
agency liability |
代理債務 |
|
|
agent |
代理人 |
|
|
aggregate balance sheet，amalgamated balance sheet |
合併平衡表 |
|
|
aging |
按期分類 |
|
|
AICPA，American Institute of Certified Public Accountants |
美國會計師協會 |
|
|
all funds-combined balance sheet |
全部基金綜合平衡表 |
|
|
all-inclusive income statement |
總括式損益表 |
|
|
all-purpose financial statement |
通用財務報告 |
|
|
allied company |
聯絡公司 |
|
|
allocation |
分攤，分派，整數經費分派 |
|
|
allot |
分配 |
|
|
allotment |
分配，經費分配 |
|
|
allotment ledger |
經費分配分類帳 |
|
|
allotment period |
分配期間 |
|
|
allowance |
津貼，折讓，借抵 |
|
|
allowance for amortization |
借抵攤銷 |
|
|
allowance for bad debts |
借抵壞帳 |
|
|
allowance for depreciation |
借抵折舊 |
|
|
allowance for uncollectible taxes |
借抵壞稅 |
|
|
allowance on sales，sales allowance |
銷售折讓 |
|
|
allowances and rebates |
折讓與回扣 |
|
|
alteration |
修改 |
|
|
alternative cost |
交替成本 |
|
|
alternative tax computation |
交替賦稅計算 |
|
|
alternatives |
交替，抉擇 |
|
|
amalgamated balance sheet，consolidated balance sheet |
合併資產負債表，合併平衡表 |
|
|
amalgamation |
創立合併 |
|
|
amortization |
攤銷，攤還 |
|
|
amortization of premium |
溢價攤銷 |
|
|
amortization schedule |
攤算表 |
|
|
amortize |
攤銷，攤還 |
|
|
amortized cost |
攤余成本 |
|
|
amount of 1，compound amount of 1 |
一元本利和，一元複利 |
|
|
amount of an annuity |
年金金額 |
|
|
analysis of asset changes |
資產變動分析表 |
|
|
analysis of capital changes |
資本變動分析表 |
|
|
analysis of changes in unappropriated surplus |
未支配剩餘變動分析表 |
|
|
analysis of cost variance |
成本差異分析 |
|
|
analysis of financial statement |
財務報表分析 |
|
|
analysis of funds flow |
資金流程分析 |
|
|
analysis sheet，analytical statement |
分析表 |
|
|
analytic product |
分成的產品 |
|
|
analytic schedule |
火險風險表 |
|
|
analytical accounting |
分析會計 |
|
|
analytical journal，columnar journal |
多欄日記帳 |
|
|
analytical record |
分析記錄 |
|
|
ancillary revenue |
副業收入，副業所入 |
|
|
annexed budget |
附屬預算 |
|
|
annual audit |
年度查帳，年度審計 |
|
|
annual financial statement |
年度財務報表 |
|
|
annual report |
年度報告 |
|
|
annualize |
化年計算 |
|
|
annuitant |
年金受領人 |
|
|
annuities payable |
應付年金 |
|
|
annuity |
年金 |
|
|
annuity agreement |
年金契約 |
|
|
annuity certain |
確定年金 |
|
|
annuity cost |
年金成本 |
|
|
annuity due |
期初年金 |
|
|
annuity fund |
年金基金 |
|
|
annuity method (of depreciation) |
年金法(折舊) |
|
|
annuity period |
年金期間 |
|
|
anticipated profit |
預期利益 |
|
|
anticipated revenue |
預期收入，預期所入 |
|
|
anticipation warrants payable |
預期應付支付書 |
|
|
antilogarithm |
真數 |
|
|
audit program |
查帳計畫 |
|
|
application and allotment book |
股份認購及分配簿 |
|
|
application for share |
認股書 |
|
|
application of fund statement，statement of application of funds |
資金運用表 |
|
|
application of funds |
資金運用 |
|
|
applied cost |
已分配成本 |
|
|
applied expense |
已分配費用 |
|
|
applied manufacturing expense |
已分配製造費用 |
|
|
applied material handling expense |
已分配材料管理費用 |
|
|
applied selling and administrative expense |
已分配推銷與管理費用 |
|
|
apportioned charge |
分攤費用 |
|
|
apportionment，allotment |
分攤，分配 |
|
|
appraisal company |
估價公司 |
|
|
appraisal method (of depreciation) |
估價法(折舊) |
|
|
appraisal of plant |
產業估價，廠房估價 |
|
|
appraisal report |
估價報告 |
|
|
appraisal surplus |
估價公積，估價盈餘 |
|
|
appraisal，appraisement |
估價 |
|
|
appraised value |
估定價值 |
|
|
appraiser |
估價人，評價人 |
|
|
appreciated value |
增漲價值，增值 |
|
|
appreciation |
漲價，增值 |
|
|
appreciation surplus，appraisal surplus |
漲價公積，增值公積 |
|
|
appropriated material |
指撥材料 |