1.Abnormal spoilage
　　异常损耗
　　Unacceptable units that are not expected to occur under an efficient production process.
　　在有效的生产流程下不应该发生的不合格品数量。
　　2.Absorbed Overhead
　　已分摊间接费用
　　That portion of factory indirect cost that has been allocated to a specific product, or saleable service. (Also called Applied Overhead.)
　　已经分配给特定产品或适销服务的那部分工厂间接成本。（又称已分配间接费用。）
　　3.Absorption Costing
　　吸纳成本法
　　A costing system that assigns to inventory all types of manufacturing costs, including direct, indirect, fixed and variable. (Also called Full Absorption Costing.)
　　将所有各类制造成本，其中包括直接成本、间接成本、固定成本和变动成本，分配给存货的成本会计制度。（又称全部吸收成本法。）
　　4.Accelerated Depreciation
　　加速折旧
　　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.
　　一种折旧方法，即初期计算的折旧金额大于后期计算的金额。
　　5.Accounting
　　会计
　　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.
　　以货币为单位确定、分类、计量、记录和传达一个经济实体财务性交易和事项的过程。

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