A (1)ABC 作业基础成本计算 [=1?CD
A (2)absorbed overhead 已吸收制造费用 =pOY+S|
A (3)absorption costing 吸收成本计算 4KSN;G
A (4)account 账户,报表 <_q/ +x]8
A (5)accounting postulate 会计假设 Q4:r$
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A (6)accounting series release 会计公告文件 vm^# aoDB
A (7)accounting valuation 会计计价 iC+H;s5<
A (8)account sale 承销清单 1WN93SQ=
A (9)accountability concept 经营责任概念 gpvj'Ri7V
A (10)accountancy 会计职业 )-"L4TC)
A (11)accountant 会计师 K$5P_~;QL
A (12)accounting 会计 ,T~
5iLKY
A (13)agency cost 代理成本 FEmlC,%
A (14)accounting bases 会计基础 @N{Ht)1r
A (15)accounting manual 会计手册 Qu\l$/
A (16)accounting period 会计期间 :Qp/3(g e
A (17)accounting policies 会计方针 (4{9
QO
A (18)accounting rate of return 会计报酬率 q.F1Jj
A (19)accounting reference date 会计参照日 Y1+lk^
A (20)accounting reference period 会计参照期间 b}*bgx@<
A (21)accrual concept 应计概念 8J1.(Mwb?
A (22)accrual expenses 应计费用 ]LO
twY
A (23)acid test ration 速动比率(酸性测试比率) s9bP6N!,
A (24)acquisition 购置 HKw:fGt/o^
A (25)acquisition accounting 收购会计 ]qHO{b4k
A (26)activity based accounting 作业基础成本计算 <ijmkNVS
A (27)adjusting events 调整事项 W3rvKqdw5
A (28)administrative expenses 行政管理费 ~At.V+
A (29)advice note 发货通知 [E7@W[xr
A (30)amortization 摊销 .Q)"F /
A (31)analytical review 分析性检查 Ti
c9ri
A (32)annual equivalent cost 年度等量成本法 L1 VTq9[3
A (33)annual report and accounts 年度报告和报表 rNC3h"i\
A (34)appraisal cost 检验成本 liP{Mu/LO
A (35)appropriation account 盈余分配账户 6
74X)hB
A (36)articles of association 公司章程细则 !P3|T\|]+
A (37)assets 资产 ,SwaDWNO
A (38)assets cover 资产保障 U .(_n
A (39)asset value per share 每股资产价值 I
GtH<0Du
A (40)associated company 联营公司 !{lb#
A (41)attainable standard 可达标准 >@uYleD(
A (42)attributable profit 可归属利润
K_3ZJ
A (43)audit 审计 2]ljm]\l
A (44)audit report 审计报告 nCB3d[/B
A (45)auditing standards 审计准则 3R.cj
A (46)authorized share capital 额定股本 &W!@3O{~.
A (47)available hours 可用小时 #
t
Ki6u
A (48)avoidable costs 可避免成本