A (1)ABC 作业基础成本计算 w-HgC
A (2)absorbed overhead 已吸收制造费用 pW:U|m1dS
A (3)absorption costing 吸收成本计算 FJ!N)`[
A (4)account 账户,报表 U-Fr[1I6p
A (5)accounting postulate 会计假设 s^AQJ{X
A (6)accounting series release 会计公告文件 [t: =%&B
A (7)accounting valuation 会计计价 Z5bmqhDo[
A (8)account sale 承销清单 b,#cc>76\
A (9)accountability concept 经营责任概念 H*A)U'`
A (10)accountancy 会计职业
i/y+kL
A (11)accountant 会计师 <Lyz7R6
A (12)accounting 会计 o{f n}
A (13)agency cost 代理成本
;TEZD70r
A (14)accounting bases 会计基础 23U9+
A (15)accounting manual 会计手册 nx
$?wxIm
A (16)accounting period 会计期间 j &)|nK;}
A (17)accounting policies 会计方针 nR!qolh
A (18)accounting rate of return 会计报酬率 tZk
@ RX
A (19)accounting reference date 会计参照日
sFx$
A (20)accounting reference period 会计参照期间 `
Rm2G
A (21)accrual concept 应计概念 )qzJu*c
Q
A (22)accrual expenses 应计费用 %[
B
&JhT
A (23)acid test ration 速动比率(酸性测试比率) dGQy=T:
A (24)acquisition 购置 4T Gg`$e;
A (25)acquisition accounting 收购会计 *[.+|v;A
A (26)activity based accounting 作业基础成本计算 bO9F rEz5
A (27)adjusting events 调整事项 r&o%n5B
A (28)administrative expenses 行政管理费 SdnqM`uFo
A (29)advice note 发货通知 1 mFc]1W
A (30)amortization 摊销 {1#5\t>9yD
A (31)analytical review 分析性检查 WN?!(r<qA_
A (32)annual equivalent cost 年度等量成本法 *xkbKkm
A (33)annual report and accounts 年度报告和报表 G"O%u|7
A (34)appraisal cost 检验成本 RVXRF_I
A (35)appropriation account 盈余分配账户 x|F6^d
A (36)articles of association 公司章程细则 jQ%}e"
A (37)assets 资产 dU:s^^f&R
A (38)assets cover 资产保障 \7$m[h{l
A (39)asset value per share 每股资产价值 B5=L</Aj
A (40)associated company 联营公司 n`vqCO7@'
A (41)attainable standard 可达标准 DS=kSkW^&5
A (42)attributable profit 可归属利润 7EI(7:gOn
A (43)audit 审计 ky#<\K1}'
A (44)audit report 审计报告 /+JCi6{sHS
A (45)auditing standards 审计准则 FK
}x
*d
A (46)authorized share capital 额定股本 wAF>C[ <\
A (47)available hours 可用小时 zc*qmb
A (48)avoidable costs 可避免成本 Nr:
%oD_G*
B (49)back-to-back loan 易币贷款 '/z.\ S
B (50)backflush accounting 倒退成本计算 vTh-I&}
:
B (51)bad debts 坏帐 qWw@6VvoQ
B (52)bad debts ratio 坏帐比率 y!blp>V6
B (53)bank charges 银行手续费 'gI58#v
B (54)bank overdraft 银行透支 4{}u PbS
B (55)bank reconciliation 银行存款调节表 I@pnZ-5
B (56)bank statement 银行对账单 7M3q|7?
B (57)bankruptcy 破产 v srce
B (58)basis of apportionment 分摊基础 L6r&