미국 회계 용어 정리(aicpa, uscpa, CMA) 낱말 카드 | Quizlet

abnormal spoilage

비정상적 공손

absorption cost

전부원가

absorption costing

전부원가계산

accelerated amortization

가속상각

accelerated depreciation

가속상각

account analysis method

계정분석법

account errors

회계적 오류

account settlement

결산

accountability

회계책임

accounting changes

회계변경

accounting cycle

회계순환과정

accounting entity

회계실체

accounting equation

회계등식

accounting errors

회계(상의) 오류

accounting estimates

회계추정

accounting for internal reporting

내부보고회계

accounting information

회계정보

Accounting Information System

회계정보시스템

accounting period

회계연도

accounting policy

회계정책

accounting principles

회계원칙

Accounting Principles Board

회계원칙심의회

accounting process

회계과정

accounting profit

회계이익

accounting rate of return

회계이익률

accounting year

회계기간

accounts

계정

accounts payable

외상매입금

accounts receivable

외상매출금

accounts receivable turnover ratio

매출채권회전율

accrual accounting

발생주의회계

accrual basis

발생주의

accrued expenses

미지급비용

accrued revenues

발생주의 수익

accumulated depreciation

감가상각누계액

acquisition

인수

acquisition cost

취득원가

activity

활동

activity based accounting

활동기준회계

Activity Based Costing

활동기준원가계산

activity-based budgeting

활동기준예산편성

activity-based management

활동기준관리

actual cost

실제원가

actual costing

실제원가계산

actual retirement of bonds

사채의 실질상환

addition to taxable income

익금산입 및 손금불산입

additions and improvements

증설과 개선

adjusted entry

결산수정분개

adjusted trial balance

수정시산표

administrative expenses

일반관리비

advance received

선수금

advances paid

선급금

adverse opinion

부적정의견

advertising expenses

광고선전비

affiliate

피투자회사

agency theory

대리이론

aggregate taxation

종합과세

agreeed-upon procedures

합의된 절차 수행업무

allowable costs

허용가능원가

allowance method

충당금설정방법

allowances

충당금

Alternative Minimum Tax

최저한세

American Accounting Association

미국회계학회

American Institute of Accountants

미국회계사협회

American Institute of Certified Public Accountants

미국공인회계사회

amortization

감모상각비

amortization of bond discount

사채할인발행차금상각

amortized cos

t 상각후취득원가

analytical procedures

분석적 절차

annual exclusion

연간공제액

annual report

연차보고서

annuities

연금

antidilution

반희석

appraisal costs

평가원가

asset turnover ratio

자산회전율

assets

자산

assumed cost flow methods

원가흐름의 가정

assumptions

회계의 기본가정

attestation

인증업무

attributes sampling

속성표본감사

audit

감사

audit committee

감사위원회

audit evidence

감사증거

audit of sampling test

시사

audit plan

감사계획

audit procedure

감사절차

audit program

세부감사계획

audit quality

감사의 질

audit risk

감사위험

audit sample

감사표본

audit standards

감사기준

audit techniques

감사기법

audit working papers

감사조서

auditor

감사인

auditor's report

감사보고서

authorized shares

수권주식수

available-for-sale securities

매도가능증권

average cost

평균원가

average cost method

평균법

backflush costing

역산원가계산