非正常毀損Abnormal spoilage
　　生產(chǎn)成本法Absorption costing
　　賬戶分析法Account analysis method
　　會(huì)計(jì)回報(bào)率Accounting rate of return
　　權(quán)責(zé)發(fā)生制下會(huì)計(jì)回報(bào)率Accrual accounting rate of return
　　作業(yè)Activity
　　作業(yè)基礎(chǔ)的預(yù)算管理Activity-based budgeting
　　作業(yè)成本法Activity-based costing
　　作業(yè)管理Activity-based management
　　實(shí)際成本Actual cost
　　實(shí)際成本法Actual costing
　　調(diào)整分配率途徑Adjusted allocation-rate approach
　　允許的成本Allowable cost
　　鑒定成本Appraisal costs
　　擬構(gòu)成本Artificial costs
　　注意力導(dǎo)向Attention directing
　　自治Autonomy
　　平均成本Average cost
　　平均等候時(shí)間Average waiting time