Accounting entity 会计主体Accounting equation 会计平衡式Accounting framework 会计框架Accounting period concept 会计期间概念Accounts 账户
Accounts payable 应付账款Accounts receivable 应收账款Accrual basis for accounting 权责发生制Accrual concept 应计概念Accumulated depreciation 累计折旧Acid test ratio 速动比率Activity ratios 效率比率