A (1)ABC 作业基础成本计算 5WP[-J)
A (2)absorbed overhead 已吸收制造费用 mL+}Ka
A (3)absorption costing 吸收成本计算 =pWpHbB.
A (4)account 账户,报表 P;KbS~ SlC
A (5)accounting postulate 会计假设 h0n0Dc{4
A (6)accounting series release 会计公告文件 W_8FzXA
A (7)accounting valuation 会计计价 `(;d+fof
A (8)account sale 承销清单 )Tngtt D
A (9)accountability concept 经营责任概念 z1!ya#,$
A (10)accountancy 会计职业 y=9a2[3Dz
A (11)accountant 会计师 cv:nlq)
A (12)accounting 会计 O~d
!*A
A (13)agency cost 代理成本 ~2@U85"o
A (14)accounting bases 会计基础 \,
n'D
A (15)accounting manual 会计手册 k;zbq
A (16)accounting period 会计期间 g/+M&k$
A (17)accounting policies 会计方针 aC3\Hs
A (18)accounting rate of return 会计报酬率 ABhza|
A (19)accounting reference date 会计参照日 i[3$Wi$
A (20)accounting reference period 会计参照期间 %9mB4Fc6b)
A (21)accrual concept 应计概念 !::k\}DS
A (22)accrual expenses 应计费用 a,cDj
A (23)acid test ration 速动比率(酸性测试比率) tP!sO
vQ:
A (24)acquisition 购置 ^ bM;C_<$f
A (25)acquisition accounting 收购会计 k`)LO`))
A (26)activity based accounting 作业基础成本计算 AG}'
W
A (27)adjusting events 调整事项 .NjdkHYR
A (28)administrative expenses 行政管理费 }J`{g/
A (29)advice note 发货通知 ~R)w
9uq
A (30)amortization 摊销 q*{"6"4(
A (31)analytical review 分析性检查 Zy*}C,Z
A (32)annual equivalent cost 年度等量成本法 ::H jpM
A (33)annual report and accounts 年度报告和报表 *B:{g>0
A (34)appraisal cost 检验成本
u.hnQsM
A (35)appropriation account 盈余分配账户 }r^MXv ~(
A (36)articles of association 公司章程细则 (-dJ0!
A (37)assets 资产 Qg6m
A (38)assets cover 资产保障 MiRH i<g0
A (39)asset value per share 每股资产价值 "r"]NyM
A (40)associated company 联营公司 3pDZ}{ZZU
A (41)attainable standard 可达标准 [&3"kb
A (42)attributable profit 可归属利润 iT^lk'?{O
A (43)audit 审计 \
vJ*3H6
A (44)audit report 审计报告 $Uewv
+
A (45)auditing standards 审计准则 w4L\@y3
A (46)authorized share capital 额定股本 Kyl(
A (47)available hours 可用小时 vMRKs#&8
A (48)avoidable costs 可避免成本 kIWQ`)'
B (49)back-to-back loan 易币贷款 /-|xxy
B (50)backflush accounting 倒退成本计算 BM&'3K_y
B (51)bad debts 坏帐 -IX;r1UD
B (52)bad debts ratio 坏帐比率
iI
^{OD
B (53)bank charges 银行手续费 !uO|T'u0a
B (54)bank overdraft 银行透支 #UWQ (+F
B (55)bank reconciliation 银行存款调节表 |um)vlN;9
B (56)bank statement 银行对账单 _l8oB)
B (57)bankruptcy 破产 p$9N}}/c
B (58)basis of apportionment 分摊基础 yp*kMC,3
B (59)batch 批量 {Z?!*Ow
B (60)batch costing 分批成本计算 #='#`5_5
B (61)beta factor B(市场)风险因素 Y(A?ib~K
B (62)bill 账单 :sA-$*&x
B (63)bill of exchange 汇票 ;QEGr|(
B (64)bill of landing 提单 ,MvvW{EY
B (65)bill of materials 用料预计单 HPCA
,*YR`
B (66)bill payable 应付票据 A(s/Nz>
B (67)bill receivable 应收票据 7L<oWAq
B (68)bin card 存货记录卡 ]iNSa{G
B (69)bonus 红利 }<Me%`x"
B (70)book-keeping 薄记 QM _~w\
B (71)Boston classification 波士顿分类 RgRcW5VxK
B (72)breakeven chart 保本图 (Q&z1XK3
B (73)breakeven point 保本点 ]B7t9l
B (74)breaking-down time 复位时间 #F{|G:\@[
B (75)budget 预算 D3HB`{
B (76)budget center 预算中心 Tf[]vqa`G
B (77)budget cost allowance 预算成本折让 s~63JDy"E
B (78)budget manual 预算手册 r}5GJ|p0
B (79)budget period 预算期间 e4`KnHsL
B (80)budgetary control 预算控制 ix/uV)]k`
B (81)budgeted capacity 预算生产能力 \Fe5<G'v
B (82)burden 制造费用 !EW]:u
B (83)business center 经营中心 <