市价上限
保付支票
定存单
找零金
现值变动 法
会计估计 的变动
会计原则 变动
编制报表 主体变动
冲销累计 折旧
记入资产 帐户 一致性 请求权
非公开发 行公司 结帐
共保条款
收现法
综合营业 亏损
combined operating profit combined rceovmenmuiettse e on accountin g procdure( CAP) committe e reports
announce ment date
备抵长期 投资跌价 损失
备抵短期 投资跌价 损失
美国会计 学会
美国会计 师协会
摊销
到期年金 终值
普通年金 终值
长期偿债 能力分析
投资报酬 分析
短期偿债 能力分析 认股权宣 告日
annual effective tax rate annuity
annuity due
accrual basis
accrued expenses
accrued iatcecmrused liability on purchase commitm ent
accrued revenues
accumulat ed benefit obligation
accumulat ed depreciati on
cash receipts journal
cash surrender value of life insurance cashier's checks
casualty loss and insurance
已认购股 份
资本公积
利息资本 化
帐面价值
现金支出 簿
现金折扣
现金股利
约当现金
现金流量 分析与资 金表
cash disbursem ent cash discount cash dcaivshidends equivalent s
cash flow analysis and the funds sctaasthement flows from operation activities cash over and short
银行往来 调节表
对帐单
优惠承购 权
bargain renewal option base inventory base year
basic accountin g equation basic principles basic pstulates bearer boenedfsiciar y benefit due to loss cbaernreyfbitack due to loss carryforw ard
allowance to reduce deferred tax asset to expected realizable value
allowance to reduce inventory to market
帐龄分析 法 全部财务 资源观念
全涵观念
全含所得 观念
备抵坏帐
备抵评价
备抵维修 费用 备抵（评 价）法
asset expenditu raesset gains and laossseet/sliabi lity method
assetlinked bonds
assets acquired by exchange
assigned accounts receivable
全年有效 税率 年金
到期年金
年金法 反稀释效 果 APB发布 的意见书 及声明书
callable preferred sCtoAcPk accoounti ng research bulletins
capital expenditu re capital lease
capital maintenan ce approach capital stock
流通额法
债券流通 法 应付公司 债
递延所得 税备抵评 价
备抵存货 跌价
allowance to reduce long-term investmen ts to market
allowance to reduce short-term investmen ts to mamaerkriectan accountin g associatio nam(AeAricAa)n institete of certified public accountan ts(AICPA
additional markup cancellati on
additional paid-in capital
additional paid-in capital from expired warrants additions
aditional paid-in capital adjunct account adjusting
amortizati on
amount of an annuity due
amount of an ordinary aannnaluyistyis of longterm saonlavlyensicsy of return on iannvaelystsmisen of shortterm liquidity
活动量法
购建期间
acruarial gains and laocstuseasl caoctsutal return on plan ascstueatsrial assumptio n
actuarial present value actuary
additional liability additional markup
accumulat ed rights
acid-test ratio
acitivity method
acquisitio n period
会计准则 部门
会计准则 执行委员 会
会计名词 公报
会计趋势 与技术
应收帐款 权责发生 制
应付费用
应计项目
应计进货 合约损失
应收收益
累积给付 义务
累计折旧
累积权利 酸性测试 比率
authorize d capital stock available for sale
availablefor-sale securities
average collection period
average days to sell the inventory bad debt expense
balance sheet approach bank overdraft
annuity method
antidilutiv eAePfBfect opinion & statement s
appraisal system
appraisal value
appropria eadppropriat ed retained earnings
appropriat ion of retained earnings
charge to accumulat ed depreciati on
charge to asset accincsoiustnetnc y claim
closed corporatio ns closing
coinsuran ce clause
collection method
combined operating loss
abandonm ent abnormal shrinkage abnormali ty absorptio n costing
accelerate d depreciati on accomplis hments
account accountin g aycle accountin g changes accountin g horizon accountin g income accountin gacpcooluicniteins g principles board(AP B)
服务年资 给付法
代销 改良 全部/部 分（简 易）会计 准则
预收工程 款
bonds outstandin g method
bonds outstandin g method bonds payable
bonus and profit sharing pbloaonk value method
book value of net assets acquired call premium call price call provisions callable bonds
员工奖金 及分红 帐面价值 法
股权净值
收回溢价 赎回价格
收回条款 可收回公 司债
可收回优 先股
CAP分布 的会计研 究公报
资本支出
资本租赁
资本维持 法
股本
capital stock subscribe d capital surplus
capitalizat ion of interest carrying value评价法 Nhomakorabea评定价值
指拨
已指拨保 留盈余
盈余的指 拨
资本支出 退休金资 产损益 资产负债 法
实物偿还 公司债
资产抵换
设定担保 应收帐款
assigned value
assignme nt of accounts receivable
associatin g cause and effect attribute attribution auditor's report
benefits/y ears-ofservice approach