Accounting entity 會計主體
Accounting equation ? 會計平衡式
Accounting framework 會計框架
Accounting period concept ?會計期間概念
Accounts 賬戶
Accounts payable ?應付賬款
Accounts receivable 應收賬款
Accrual basis for accounting ?權責發生制
Accrual concept 應計概念
Accumulated depreciation 累計折舊
Acid test ratio ?速動比率
Activity ratios ?效率比率