| 缩写 | 全称 | 中文释义 |
|---|---|---|
| PCPS | Private Companies Practice Section | 私营公司实务科 |
| A&AR | Accounting and Auditing Releases | 会计和审计发布 |
| CAPM | Capital Asset Pricing Model | 资本资产定价模型 |
| FEITFIS | FASB Emerging Issues Task Force Issue Summaries | FASB新兴问题工作组问题总结 |
| GASBT | Governmental Accounting Standards Board Technical Bulletins | 政府会计准则委员会技术公告 |
| NCGA | National Council of Governmental Accounting | 国家政府会计委员会 |
| GAAP | Generally Accepted Accounting Principles | 公认会计原则 |
| SFAC | Statements of Financial Accounting Concepts | 财务会计概念表 |
| AMTI | Alternative Minimum Taxable Income | 可供选择的最低应纳税所得额 |
| NAARS | National Automated Accounting Research System | 国家自动化会计研究系统 |