| 缩写 | 全称 | 中文释义 |
|---|---|---|
| ED | Exposure Draft | 曝光稿 |
| ICFA | Institute of Chartered Financial Analysts | 特许金融分析师学院 |
| CMA | Certified Management Accountant | 注册管理会计师 |
| IDC | Intangible Drilling Cost | 无形钻井成本 |
| CIMS | Certified Investment Management Specialist | 注册投资管理专员 |
| DUS | Dollar Unit Sampling | 美元单位抽样 |
| ERTA | Economic Recovery Tax Act of 1981 | 1981年经济恢复税法 |
| AMT | Alternative Minimum Tax | 替代最低税 |
| LCM | Lower of Cost or Market | 成本与市价孰低 |
| ACCPA | Atlantic Conference of Certified Public Accountants, Inc. | 大西洋注册会计师会议 |