A (1)ABC 作业基础成本计算 n
)K6i7]xk
A (2)absorbed overhead 已吸收制造费用 )i!^]| $
A (3)absorption costing 吸收成本计算 Q6^x8
A (4)account 账户,报表 }.{}A(^YR
A (5)accounting postulate 会计假设 QIV%6q+*R
A (6)accounting series release 会计公告文件 r(`nt-o@
A (7)accounting valuation 会计计价 - DL"-%X.
A (8)account sale 承销清单 @J vZ[T/
A (9)accountability concept 经营责任概念 Pp_V5,i\
A (10)accountancy 会计职业 @
yxt($G
A (11)accountant 会计师 S()Za@ [a$
A (12)accounting 会计 arh@`'Q
A (13)agency cost 代理成本 qY# d+F,t
A (14)accounting bases 会计基础 4P kfUMX
A (15)accounting manual 会计手册 h0VzI
uV
A (16)accounting period 会计期间 N5 n>
A (17)accounting policies 会计方针 e|'N(D}h*
A (18)accounting rate of return 会计报酬率 ("Dv>&w9
A (19)accounting reference date 会计参照日 Sz0+<F#5
A (20)accounting reference period 会计参照期间 ;NsO
A (21)accrual concept 应计概念 nyhMnp#<
A (22)accrual expenses 应计费用 D,rZ0?R
A (23)acid test ration 速动比率(酸性测试比率) V(
mnyI
A (24)acquisition 购置 #Lka+l;L7
A (25)acquisition accounting 收购会计
6/2v
A (26)activity based accounting 作业基础成本计算 c> G@+
A (27)adjusting events 调整事项 nNn56&N]
A (28)administrative expenses 行政管理费 (0jr;jv
A (29)advice note 发货通知 #*,sa
A (30)amortization 摊销 h~miP7,c<u
A (31)analytical review 分析性检查 Dip*}8$o(w
A (32)annual equivalent cost 年度等量成本法 77We;a
A (33)annual report and accounts 年度报告和报表 -M61Mw1
A (34)appraisal cost 检验成本 ?R6`qe_F
A (35)appropriation account 盈余分配账户 =!<G!^
A (36)articles of association 公司章程细则 ]\;xN~l
A (37)assets 资产 3"rkko?A
A (38)assets cover 资产保障 ((MLM3zJ
A (39)asset value per share 每股资产价值 1d v=xe.
A (40)associated company 联营公司 CLK^ gZ
A (41)attainable standard 可达标准 J22r v(
A (42)attributable profit 可归属利润 FH\CK
A (43)audit 审计
BGqa-d
A (44)audit report 审计报告 =nhzMU9c\y
A (45)auditing standards 审计准则 |:2c$zq
A (46)authorized share capital 额定股本 jA`a/vWu
A (47)available hours 可用小时 Hed$ytMaGz
A (48)avoidable costs 可避免成本