注册会计师.xls

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1、1 AAAAAA 2 AbacusAbacus3 abacusabacus 4 AbandonmentAbandonment5 abandonmentabandonment valuevalue 6 abatement7 abilityability toto serviceservice debtdebt 8 abnormalabnormal costcost 9 abnormalabnormal spoilagespoilage 10 aboveabove parpar 11 aboveabove thethe lineline12 absoluteabsolute amountamoun

2、t 13 absoluteabsolute endorsementendorsement 14 absoluteabsolute insolvencyinsolvency 15 absoluteabsolute prioritypriority 16 absoluteabsolute valuevalue 17 absorbabsorb 18 absorptionabsorption accountaccount 19 absorptionabsorption costingcosting 20 abstractabstract 21 abuseabuse 22 abuseabuse ofof

3、 taxtax sheltershelter 23 ACCAACCA24 acceleratedaccelerated costcost recoveryrecovery systemsystem 25 acceleratedaccelerated depreciationdepreciation methodmethod 26 accelerationacceleration clauseclause 27 acceptanceacceptance28 acceptanceacceptance billbill 29 acceptanceacceptance registerregister

4、 30 acceptanceacceptance samplingsampling31 accessaccess timetime 32 accommodationaccommodation 33 accommodationaccommodation billbill 34 accommodationaccommodation endorsementendorsement 35 accountaccount36 accountabilityaccountability 37 accountabilityaccountability unitunit 38 AccountancyAccounta

5、ncy 39 accountancyaccountancy 40 accountantaccountant 41 accountantaccountant generalgeneral 42 accountingaccounting inin chargecharge 43 accountant,saccountant,s legallegal liabilityliability 44 accountant,saccountant,s reportreport 45 accountant,saccountant,s responsibilityresponsibility 46 accoun

6、taccount formform 47 accountingaccounting48 accountingaccounting assumptionassumption 49 accountingaccounting basisbasis 50 accountingaccounting changeschanges 51 accountingaccounting conceptconcept 52 accountingaccounting controlcontrol 53 accountingaccounting conventionconvention 54 accountingacco

7、unting corporationcorporation 55 accountingaccounting cyclecycle 56 accountingaccounting datadata 57 accountingaccounting doctrinedoctrine 58 accountingaccounting documentdocument 59 accountingaccounting elementselements 60 accountingaccounting entityentity 61 accountingaccounting entryentry 62 acco

8、untingaccounting equationequation 63 accountingaccounting eventevent 64 accountingaccounting exposureexposure 65 accountingaccounting firmfirm 66 AccountingAccounting HallHall ofof FameFame 67 accountingaccounting harmonizationharmonization 68 accountingaccounting identityidentity 69 accountingaccou

9、nting incomeincome 70 accountingaccounting informationinformation 71 accountingaccounting informationinformation systemsystem 72 accountingaccounting internationalizationinternationalization 73 accountingaccounting journalsjournals 74 accountingaccounting legislationlegislation 75 accountingaccounti

10、ng manualmanual 76 accountingaccounting objectiveobjective 77 accountingaccounting periodperiod 78 accountingaccounting policiespolicies 79 accountingaccounting postulatepostulate 80 accountingaccounting practicepractice 81 accountingaccounting principleprinciple 82 AccountingAccounting PrinciplePri

11、nciple BoardBoard 83 accountingaccounting proceduresprocedures 84 accountingaccounting professionprofession 85 accountingaccounting raterate ofof returnreturn 86 accountingaccounting recordsrecords 87 AccountingAccounting ReviewReview 88 accountingaccounting rulesrules 89 AccountingAccounting Series

12、Series ReleaseRelease 90 accountingaccounting serviceservice 91 accountingaccounting softwaresoftware 92 accountingaccounting standardstandard 93 accountingaccounting standardizationstandardization 94 AccountingAccounting StandardsStandards BoardBoard 95 AccountingAccounting StandardsStandards Commi

13、tteeCommittee 96 accountingaccounting systemsystem97 accountingaccounting techniquetechnique 98 accountingaccounting theorytheory 99 accountingaccounting transactiontransaction 100 AccountingAccounting TrendTrend andand TechniquesTechniques 101 accountingaccounting unitunit 102 accountingaccounting

14、valuationvaluation 103 accountingaccounting yearyear 104 accountsaccounts 105 accountaccount salessales 106 accountsaccounts payablepayable 107 accountsaccounts receivablereceivable 108 accountsaccounts receivablereceivable agingaging scheduleschedule 109 accountsaccounts receivablereceivable assign

15、edassigned 110 accountsaccounts receivablereceivable collectioncollection periodperiod111 accountsaccounts receivablereceivable discounteddiscounted 112 accountsaccounts receivablereceivable financingfinancing 113 accountsaccounts receivablereceivable managementmanagement 114 accountsaccounts receiv

16、ablereceivable turnoverturnover 115 accretionaccretion 116 accrualaccrual basisbasis accountingaccounting 117 accruedaccrued assetasset 118 accruedaccrued expenseexpense 119 accruedaccrued liabilityliability 120 accruedaccrued revenuerevenue 121 accumulatedaccumulated depreciationdepreciation 122 ac

17、cumulatedaccumulated dividenddividend 123 accumulatedaccumulated earningsearnings taxtax 124 accumulationaccumulation 125 acidacid testtest ratioratio 126 acquiredacquired companycompany 127 acquisitionacquisition 128 acquisitionacquisition accountingaccounting 129 acquisitionacquisition costcost 13

18、0 acquisitionacquisition decisiondecision 131 acquisitionacquisition excessexcess 132 acquisitionacquisition surplussurplus 133 across-the-boardacross-the-board 134 ACTACT 135 actact 136 actionaction 137 activeactive accountaccount 138 activeactive assetsassets 139 activityactivity 140 activityactiv

19、ity accountaccount 141 activityactivity accountingaccounting 142 activityactivity ratioratio 143 activityactivity variancevariance 144 actact ofof bankruptcybankruptcy 145 actact ofof companycompany 146 actact ofof GodGod 147 actualactual capitalcapital 148 actualactual valuevalue 149 actualactual w

20、agewage 150 addedadded valuevalue 151 addedadded valuevalue statementstatement 152 addedadded valuevalue taxtax 153 additionaddition 154 additionaladditional depreciationdepreciation 155 additionaladditional paid-inpaid-in capitalcapital 156 additionaladditional taxtax 157 adequateadequate disclosur

21、edisclosure 158 adjunctadjunct accountaccount 159 adjustable-rateadjustable-rate bondbond 160 adjustedadjusted grossgross incomeincome 161 adjustedadjusted trialtrial balancebalance 162 adjustingadjusting entryentry 163 adjustmentadjustment 164 adjustmentadjustment accountaccount 165 adjustmentadjus

22、tment bondbond 166 administrativeadministrative accountingaccounting 167 administrativeadministrative budgetbudget 168 administrativeadministrative expenseexpense169 ADRADR 170 adad valoremvalorem taxtax 171 advanceadvance 172 advanceadvance corporationcorporation taxtax 173 advancesadvances fromfro

23、m customerscustomers 174 advanceadvance toto supplierssuppliers 175 adventureadventure 176 adverseadverse opinionopinion 177 adverseadverse variancevariance 178 advisoryadvisory servicesservices179 affiliatedaffiliated companycompany 180 affiliationaffiliation 181 afterafter closingclosing trialtria

24、l balancebalance 182 afterafter costcost 183 afterafter datedate 184 afterafter sightsight 185 after-taxafter-tax 186 AGAAGA 187 ageage 188 ageage allowanceallowance189 ageage analysisanalysis 190 agencyagency 191 agencyagency commissioncommission 192 agencyagency fundfund 193 agendaagenda 194 agent

25、agent 195 aggregateaggregate balancebalance sheetsheet 196 aggregateaggregate incomeincome statementstatement 197 AGIAGI 198 agingaging ofof accountsaccounts receivablereceivable199 agingaging scheduleschedule 200 agioagio 201 agiotageagiotage 202 AGMAGM 203 agreementagreement 204 agreementagreement

26、 ofof partnershippartnership 205 AICPAAICPA 206 AISAIS 207 allall capitalcapital earningsearnings raterate 208 all-inclusiveall-inclusive incomeincome conceptconcept 209 allocationallocation 210 allocationallocation criteriacriteria211 allotmentallotment212 allowanceallowance213 allowanceallowance f

27、orfor badbad debtsdebts 214 allowanceallowance forfor depreciationdepreciation 215 allowanceallowance methodmethod 216 all-purposeall-purpose financialfinancial statementstatement 217 alphaalpha riskrisk 218 alteredaltered checkcheck 219 alternativealternative accountingaccounting methodsmethods 220

28、 alternativealternative proposalsproposals 221 amalgamationamalgamation 222 AmericanAmerican AccountingAccounting AssociationAssociation 223 AmericanAmerican depositorydepository receiptsreceipts 224 AmericanAmerican InstituteInstitute ofof CertifiedCertified PublicPublic AccountantsAccountants 225

29、AmericanAmerican optionoption 226 AmericanAmerican StockStock ExchangeExchange 227 amortizationamortization228 amortizedamortized costcost 229 amountamount 230 amountamount differdiffer 231 amountamount duedue 232 amountamount ofof 1 1 dollardollar 233 analysisanalysis 234 analystanalyst235 analytic

30、alanalytical reviewreview 236 annualannual auditaudit 237 annualannual closingclosing 238 annualannual generalgeneral meetingmeeting 239 annualizeannualize 240 annualizedannualized netnet presentpresent valuevalue 241 annualannual reportreport 242 annuityannuity 243 annuityannuity duedue244 annuitya

31、nnuity inin advanceadvance245 annuityannuity inin arrearsarrears246 annuityannuity methodmethod ofof depreciationdepreciation 247 antedateantedate 248 anticipationanticipation 249 anti-dilutionanti-dilution clauseclause 250 anti-pollutionanti-pollution investmentinvestment 251 anti-profiteeringanti-

32、profiteering taxtax 252 anti-taxanti-tax avoidanceavoidance 253 anti-trustanti-trust legislationlegislation 254 A/PA/P 255 APBAPB 256 APBAPB OpinionOpinion 257 ApplicationApplication258 appliedapplied overheadoverhead 259 appraisalappraisal 260 appraisalappraisal capitalcapital 261 appraisalappraisa

33、l surplussurplus 262 appraiserappraiser 263 appreciationappreciation 264 appropriatedappropriated retainedretained earningsearnings 265 appropriationappropriation 266 appropriationappropriation accountaccount 267 appropriationappropriation budgetbudget268 approvalapproval 269 approvedapproved accoun

34、taccount 270 approvedapproved bondbond 271 A/RA/R 272 arbitragearbitrage 273 arbitragearbitrage transactiontransaction 274 arbitrationarbitration 275 arithmeticalarithmetical errorerror 276 arm,s-lengtharm,s-length priceprice 277 arm,s-lengtharm,s-length transactiontransaction 278 ARRARR 279 arrears

35、arrears280 arrestmentarrestment 281 AuthurAuthur AndersonAnderson&Co.Co.282 articlearticle 283 articlesarticles ofof incorporationincorporation284 articlesarticles ofof partnershippartnership 285 articulatearticulate 286 articulatedarticulated conceptconcept 287 artificialartificial intelligenceinte

36、lligence 288 ASBASB 289 ASEASE290 AsianAsian DevelopmentDevelopment BankBank 291 AsianAsian dollardollar 292 askingasking priceprice 293 assessedassessed valuevalue 294 assessmentassessment295 assetasset 296 assetasset covercover 297 assetasset depreciationdepreciation rangerange 298 asset-liability

37、asset-liability viewview 299 assetasset qualityquality 300 assetasset retirementretirement 301 assetasset revaluationrevaluation 302 assetasset strippingstripping 303 assetasset structurestructure 304 assetasset turnoverturnover 305 assetasset valuationvaluation 306 assignmentassignment ofof account

38、saccounts receivablereceivable 307 associatedassociated companycompany 308 AssociationAssociation ofof GovernmentGovernment AccountingAccounting 309 assumedassumed liabilityliability 310 ATAT 311 atat costcost 312 atat parpar 313 atat sightsight 314 attachedattached accountaccount 315 attachmentatta

39、chment 316 attestattest317 attestationattestation 318 auditaudit 319 auditabilityauditability 320 auditaudit committeecommittee 321 auditaudit coveragecoverage322 auditedaudited financialfinancial statementstatement 323 auditaudit evidenceevidence324 AuditAudit GuidesGuides 325 auditingauditing326 a

40、uditingauditing procedureprocedure 327 auditingauditing processprocess328 auditingauditing standardstandard 329 AuditingAuditing StandardsStandards BoardBoard330 AuditorAuditor331 auditorauditor generalgeneral332 auditor,sauditor,s legallegal liabilityliability 333 auditor,sauditor,s opinionopinion

41、334 auditor,sauditor,s reportreport 335 auditaudit programprogram 336 auditaudit reportreport 337 auditaudit riskrisk 338 auditaudit samplingsampling 339 auditaudit softwaresoftware 340 auditaudit testtest341 auditaudit trailtrail342 auditaudit workingworking paperpaper 343 authorizedauthorized capi

42、talcapital stockstock 344 automatedautomated clearingclearing househouse 345 automatedautomated tellerteller machinemachine 346 automaticautomatic transfertransfer serviceservice 347 availableavailable assetasset 348 availableavailable inventoryinventory 349 averageaverage balancebalance 350 average

43、average collectioncollection periodperiod 351 averageaverage costcost352 average-costaverage-cost methodmethod 353 averageaverage inventoryinventory 354 averageaverage lifelife 355 averageaverage paymentpayment periodperiod (of(of accountsaccounts payable)payable)356 averageaverage raterate ofof ret

44、urnreturn 357 averagesaverages 358 avoidableavoidable costcost 359 backback chargecharge 360 backback datedate 361 backedbacked billbill 362 back-endback-end loadload363 backerbacker364 backlogbacklog depreciationdepreciation 365 backback orderorder 366 backback paypay 367 backback taxtax 368 back-t

45、o-backback-to-back creditcredit 369 back-to-backback-to-back loanloan370 backback wardationwardation 371 backwardbackward integrationintegration 372 badbad checkcheck 373 badbad debtdebt 374 badbad debtdebt accountaccount 375 badbad debtdebt expenseexpense 376 badbad debtdebt ratioratio 377 badbad d

46、ebtdebt recoveryrecovery 378 bailmentbailment 379 bailoutbailout 380 bailoutbailout periodperiod 381 balancebalance382 balancebalance budgetbudget 383 balancebalance duedue 384 balancebalance fundfund 385 balancebalance ofof accountaccount 386 balancebalance ofof paymentpayment 387 balancebalance of

47、of retainedretained earningsearnings 388 balancebalance sheetsheet 389 balancebalance sheetsheet accountaccount 390 balancebalance sheetsheet analysisanalysis 391 balancebalance sheetsheet auditaudit 392 balancebalance sheetsheet datedate 393 balancebalance sheetsheet ratioratio 394 balancebalance s

48、heetsheet totaltotal 395 balloonballoon paymentpayment 396 bankbank 397 bank(er,s)bank(er,s)acceptanceacceptance 398 bankbank balancebalance 399 bankbookbankbook 400 bankbank chargecharge 401 bankbank checkingchecking accountaccount 402 bankbank confirmationconfirmation 403 bankbank creditcredit404

49、bankbank custodycustody 405 bankbank draftdraft406 bankerbanker407 bankbank failurefailure 408 bankbank loanloan 409 bankbank overdraftoverdraft410 bankbank reconciliationreconciliation statementstatement411 bankbank referencereference412 bankbank runrun 413 bankruptcybankruptcy 414 bankruptcybankru

50、ptcy actact 415 bankruptcybankruptcy costcost 416 bankruptcybankruptcy courtcourt 417 bankruptcybankruptcy predictionprediction418 BankruptcyBankruptcy ReformReform ActAct ofof 19781978 419 bankbank transfertransfer 420 bargainbargain421 bargainbargain moneymoney422 bargainbargain purchasepurchase o