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abandoned property废弃财产面 abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿） abandonment charges废弃费用 abatement折扣 abnormal depreciation特别折旧 above par超出票面价格 absorbed burden (同applied expenses)已吸收负荷 absorbed costs已吸收成本 absorbed declination已吸收跌价 absorbed expenses (同applied burden)已吸收费用 absorption吸收 abstract book收支撮要薄 abstracts撮要表 acceptable accounting principle可岁接受会计原理 acceptable principle可接受原理 acceptance承兑；承兑汇票 acceptance maturity record承兑票据到期记录 acceptance payable应付承兑票据 acceptance receivable承竞票据登记薄 accepted accounting principles已接受会计原理 accepted draft (bills) 已承兑汇票 Accepter 受票人 Accommodation bill; accommodation note (kite); accommodation paper欠单 Account帐；帐户；会计科目 Accountability会计责任 Accountable warrant责任支出的支付命令（即事前未经审计的支付命令） Accountancy 会计官；会计学；会计工作 Accountant 会计员 Accountant general 会计长；会计主任 Accountant in bankruptcy破产核算员 Account balanced 结平的帐户 Account bill帐单 Account books 帐薄 (同books of accounts)Account classification 帐户分类（同classification of accounts） Account current 往来帐 Account form 帐户式 Account form of balance sheet 帐户式资产负债表 Account form of profit and loss statement 帐户式损益表 Account payable 应付未付帐 Account (fiscal) year会计年度 Account year 帐户年度 Accounting 会计； 会计学 Accounting books会计薄册 Accounting control会计统制 Accounting convention会计惯例 Accounting department会计部 Accounting documents会计凭证 Accounting item会计科目 Accounting machines 会计机器 Accounting on the accrual basis 权责发生会计制 Accounting on the cash basis 现金收付会计制 Accounting organization 会计组织 Accounting period 会计期间 Accounting personnel 会计人员 Accounting practice 会计实务 Accounting principles 会计原理 Accounting procedure 会计程序 Accounting reports 会计报告 Accounting standards 会计准则 Accounting statement 会计报表 Accounting system 会计制度 Accounting theory 会计理论 Accounting unit 会计单位 Accounting year 会计年度 Account of bankruptcy破产帐 Account of executors遗产清册 Account of payments 支出表 Account of proceedings 遗产会计报告 Account of receipts 收入表 Account of receipts and payments 收支表 Account of the exchequer国库帐 Account receivable 应收帐款 Accounts sales 承销清单 Accounts if treasury 公库帐；金库帐 Accounts pay