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Terms for subject Accounting (3699 entries)

"buy low, sell high" strategy	低买高卖策略
Abacus	《算盘》杂志
ABC inventory system	ABC 存货制度
ability to pay debt	偿债能力
ability-to-pay principle
ability-to-pay principle	能力纳税原则
abnormal spoilage	异常损耗
above par	超过票面价值
above-the-line expenditure	经常性项目支出
absolute amount	绝对金额
absolute insolvency	绝对无力偿付
absolute priority	绝对优先求偿权
absorbed overhead	已吸收制造费用
absorption account	摊配账户
absorption account	转并账户
absorption costing	摊配成本计算
abusive tax shelter	滥用避税手段
accelerated cost recovery system	加速成本收回制
acceleration clause	加速偿付条款
acceptable level of detection risk	检查风险可接受水平