aplantledge厂厂分类账aruleofthumb拇指法则，经验规律accelerateddepreciationmethod加速折旧法AccountingPrinciplesBoard会计原则委员会accountingcontrol会计控制accountingcycle会计循环accountingentity会计实体accountingequation会计方程式accountingperiod会计期间accrualbasis权责发生制accruals应计项目accruedexpense/revenue应计费用/收入acquire并购acquisition取得adjustingprocedure调整程序administrativecontrol管理控制administrativeexpense管理费用advance预付款adviceslip通知单affiliatedcompanies关联公司aggregate合计的agingschedule账龄分析表align调准，使成一线allowanceforuncollectibleaccounts备抵坏账allowancemethod备抵法alternative可供选择的AmericanInstituteofCertifiedamortization摊销annualinterestrate年利率apportion分配，摊配appropriation分拨approve批准arrearage拖欠款assetsturnover资产周转率assignmentofresponsibility分派责任attorney'sfee律师费attribute属性authorizedstock额定股本averagecollectionperiod平均收账期average/historicalexchangerate平均/历史汇率baddebtsexpense坏账费用（票据）bankdeposit银行存款bankreconciliation银行往来调节表bankstatement银行对账单bearer持票人betterment改良bidandofferprice买入卖出价bookvalue账面价值calendaryear日历年度calendar-year日历年度capitalcontributed实收资本capitalcontribution资本投入capitalraisingcapability筹集资本的能力carryingvalue置存价值cashbasis收付实现制cashbudget现金预算cashdividend现金股利cashondelivery库存现金cashreceipts/disbursementsjournal现金收入/支出日记账casualtyloss事故损失catastrophic大灾难的certifiedpublicaccountants注册会计师checkregister支票登记簿checkstub支票存根classificationandsorting分类整理closingprocedure结账程序commonstock普通股competentpersonnel称职的人员complexcapitalstructure复杂资本结构conservative稳健的constructedassets建造资产contingentliability或有负债continuityofexistence存在的连续性contraaccount对抵账户convertibilityintocash可兑换性convertibledebt可转换债券convertiblepreferredstock可转换优先股correctionofpriorperiodinventoryerror前期盘存差错订正costofgoodsavailableforsale可供销售的商品成本coststructure成本结构cost-profitdata成本效益数据cost-to-retailpricepercentage成本对零售价比率countdecree法庭判决creditmemo贷项通知单，贷记通知单creditstanding信用地位creditterm赊账条件cumulativebalance累计余额currentfairvalue现时公允价值currentratem