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Accelerated methods of depreciation 加速折旧法

Accounting equation 会计等式

Accounting period 会计期间

Accounts payable 应付账款

Accounts payable turnover 应付账款周转

Accounts receivable 应收账款

Accounts receivable turnover 应收账款周转

Accrual accounting 权责发生制会计

Accruals 应计项目

Accrued payables 应付款项

Accumulated depreciation 累计折旧

Activity method 作业方法

Activity ratios 作业比率

Actuary 精算师，精算

Additional paid-in capital 资本公积

Aging schedule 账龄分析表

Allowance method 备抵法

Amortization 摊销

Analytic review 分析性复核

Annual report 年报

Annuity 年金

Appropriation of retained earnings 留存收益分配

Asset 资产

Asset depreciation range (ADR) 资产折旧范围

Asset impairment 资产清理

Asset retirement 资产报废

Asset turnover 资产周转率

Audit 审计

Audit committee 审计委员会

Audit opinion 审计意见

Audit report 审计报告

Authorized shares 授权股本，注册股份

Available-for-sale securities 短期投资