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)流程下不應該發(fā)生的不合格品數(shù)量。
　　2.Absorbed Overhead
　　已分攤間接費用
　　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)品或適銷服務的那部分工廠間接成本。（又稱已分配間接費用。）
　　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、固定成本和變動成本，分配給存貨的成本會計制度。（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，即初期計算的折舊金額大于后期計算的金額。
　　5.Accounting
　　會計
　　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、計量、記錄和傳達一個經(jīng)濟實體財務性交易和事項的過程。

 USCPA官方微信
掃一掃微信，*9時間獲取USCPA考試時間提醒，體驗全新備考方式
 
高頓網(wǎng)校特別提醒：已經(jīng)報名2014年USCPA 考試的考生可按照復習計劃有效進行！另外，高頓網(wǎng)校2013年USCPA考試輔導高清課程已經(jīng)開通，通過針對性地講解、訓練、答疑、?？?，對學習過程進行全程跟蹤、分析、指導，可以幫助考生全面提升備考效果。
 
　　報考指南：2014年USCPA報考指南 
　　考前沖刺：USCPA 考試試題   考試輔導
　　高清網(wǎng)課：USCPA網(wǎng)絡課程