1.Abnormal spoilage
　　異常損耗
　　Unacceptable units that are not expected to occur under an efficient production process.
　　在有效的生產(chǎn)流程下不應(yīng)該發(fā)生的不合格品數(shù)量。
　　2.Absorbed Overhead
　　已分?jǐn)傞g接費(fèi)用
　　That portion of factory indirect cost that has been allocated to a specific product, or saleable service. (Also called Applied Overhead.)
　　已經(jīng)分配給特定產(chǎn)品或適銷服務(wù)的那部分工廠間接成本。（又稱已分配間接費(fèi)用。）
　　3.Absorption Costing
　　吸納成本法
　　A costing system that assigns to inventory all types of manufacturing costs, including direct, indirect, fixed and variable. (Also called Full Absorption Costing.)
　　將所有各類制造成本，其中包括直接成本、間接成本、固定成本和變動(dòng)成本，分配給存貨的成本會(huì)計(jì)制度。（又稱全部吸收成本法。）
　　4.Accelerated Depreciation
　　加速折舊
　　A pattern of depreciation in which the amount of depreciation computed in the early years is greater than the amounts computed in the later years.
　　一種折舊方法，即初期計(jì)算的折舊金額大于后期計(jì)算的金額。
　　5.Accounting
　　會(huì)計(jì)
　　The process of identifying, classifying, measuring, recording and communicating in monetary terms transactions and events of an economic entity that are of a financial character.
　　以貨幣為單位確定、分類、計(jì)量、記錄和傳達(dá)一個(gè)經(jīng)濟(jì)實(shí)體財(cái)務(wù)性交易和事項(xiàng)的過(guò)程。

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