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
