AAA　美国会计协会American Accounting Association

ABC　以作业为基础的成本制度Activity-based Costing

ACRS　促进成本恢复系统Accelerated Cost Recovery System

AICPA　美国注册公共会计师协会　AmericanInstituteofCertifiedPublic Accountants

APB　会计原则理事会　Accounting Principles Board

ARB　会计研究公告　Accounting Research Bulletins

ASEC　会计准则执行委员会　Accounting Standards Executive Committee

CAP　会计程序委员会　Committee on Accounting Procedures

CIA　国际注册审计师　Certified International Auditor

CIM　计算机整合制造业　Computer-integrated Manufacturing

CMA　注册管理会计师　Certified Management's Accountant

CPA　注册公共会计师　Certified Public Accountant

Cr.　贷方　Credit

Dr.　借方　Debit

EFT　电子转账　Electronic Funds Transfer

EITF　意外风险　Emerging Issues Task Force

EPS　每股收益　Earnings Per Share

EU　欧盟　European Union

FAF　财务会计基础　Financial Accounting Foundation

FASAC　标准财务会计顾问评审会　Financial Accounting Standards Advisory Council

FASB　财务会计准则理事会　Financial Accounting Standards Board

FEI　高级财务管理员协会　Financial Executives Institute

FICA　联邦社会保险特别税　Federal Insurance Contributions Act tax

FIFO　先进先出　First-in，First-out

FOB　到岸价　Free on Board

GAAP　公认会计原则　Generally Accepted Accounting Principles

GASB　政府会计准则理事会　Governmental Accounting Standards Board

GNP　国民生产总值　Gross National Product

IASC　国际会计准则委员会　International Accounting Standards Committee

IMA　管理会计师协会　Institute of Management Accountants

IOSC　国际证券交易委员会　InternationalOrganizationofSecurities Commissions

IRC　国内税则　Internal Revenue Code

IRS　国内税务署　Internal Revenue Service

JIT　即时的　Just-in-time

LIFO　后进先出　Last-in，First-out

LOCM　成本与市价孰低法　Lower of Cost or Market

MACRS　修订快速成本回收制度　Modified Accelerated Cost Recovery System

N/30　净30　Net 30

N/eom　净/月底　Net，End-of-month

P/E　市盈率　Price-earning Ratio

POS　售点　Point of Sale

ROI　投资返还　Return on Investment

SEC　证券交易管理委员会　Securities and Exchange Commission

TQC　总质量控制　Total Quality Control