These files do not belong to frontaccounting. They are probably having some sort of base64_decode / gzinflate / eval code encrypted virus. Tere will be some image files as well that contain malicious code.
Check your files/folders ownerships/permissions (you appear to be using Windows because of backslash separators so it may not apply) and htaccess / apache conf directives for vulnerabilities.
Such malicious code can be placed even beyond your webroot as well.
Do you have data in your FA (is it in production use)? - if so, take professional help.
Also check if you have additional CoAs, extensions, themes and languages installed apart from item images.
Take a backup of the following files after taking sql dumps from say phpMyAdmin:
.htaccess
config.php
config_db.php
installed_extensions.php
lang/installed_languages.inc
company/0/installed_extensions.php
company/0/images/*.jpg
company/0/images/*.png
company/1/installed_extensions.php
company/1/images/*.jpg
company/1/images/*.png
....
....
Wipe out all files from your webroot and do a fresh install and then restore your sql and above files.
Change all your SFTP/SSH/FTP/FA passwords.