A (1)ABC 作业基础成本计算 G'WbXX
A (2)absorbed overhead 已吸收制造费用 :}[D;cx
A (3)absorption costing 吸收成本计算 *M+ CA_I(
A (4)account 账户,报表 #gRtCoew
A (5)accounting postulate 会计假设 jP"yG#
A (6)accounting series release 会计公告文件 /[>zFYaQ
A (7)accounting valuation 会计计价 Tu-I".d+
A (8)account sale 承销清单 fP;2qho
A (9)accountability concept 经营责任概念 f(.t0{Etq
A (10)accountancy 会计职业 9DaoMOPEI
A (11)accountant 会计师 -ei+r#
A (12)accounting 会计 \\$wg
A (13)agency cost 代理成本 s^ K:cz
A (14)accounting bases 会计基础 >3)AO04=;
A (15)accounting manual 会计手册 >(eR0.x
A (16)accounting period 会计期间 fx= %e
A (17)accounting policies 会计方针 )/uCdSDIc
A (18)accounting rate of return 会计报酬率 !E_RD,_
A (19)accounting reference date 会计参照日 9~yp=JOV@
A (20)accounting reference period 会计参照期间 y+P$}Nru
A (21)accrual concept 应计概念 [OQ+&\
A (22)accrual expenses 应计费用 tnFhL&
A (23)acid test ration 速动比率(酸性测试比率) <k7q9"\4
A (24)acquisition 购置 -SKcS#IF
A (25)acquisition accounting 收购会计 x}H%NzR
A (26)activity based accounting 作业基础成本计算 Y$N D
A (27)adjusting events 调整事项
`d!~)D
A (28)administrative expenses 行政管理费 Y\
{&chuF
A (29)advice note 发货通知 H?)?(t7@
A (30)amortization 摊销 <77v8=as5
A (31)analytical review 分析性检查 lv\^@9r
A (32)annual equivalent cost 年度等量成本法 X.JPM{]
A (33)annual report and accounts 年度报告和报表 l8By2{pN
A (34)appraisal cost 检验成本 6x"|,,&MD0
A (35)appropriation account 盈余分配账户 Tg/rV5@ka
A (36)articles of association 公司章程细则 W0KSLxM
A (37)assets 资产 {iq)[
)n
A (38)assets cover 资产保障 ?Fj>7
A (39)asset value per share 每股资产价值 Fn*)!,)
A (40)associated company 联营公司 [C( >e0r
A (41)attainable standard 可达标准 J)_IfbY
A (42)attributable profit 可归属利润 3k5F$wf
A (43)audit 审计 #{|F2AM
A (44)audit report 审计报告 BV6
U -
A (45)auditing standards 审计准则 {b90c'8?a
A (46)authorized share capital 额定股本 #GA6vJ4^s
A (47)available hours 可用小时 FHbw&
A (48)avoidable costs 可避免成本