A (1)ABC 作业基础成本计算 pxplWP,
A (2)absorbed overhead 已吸收制造费用 _*`q(dYcf
A (3)absorption costing 吸收成本计算 ScJu_Af
A (4)account 账户,报表 s]x2DH+_
A (5)accounting postulate 会计假设 FfYs
Sq2l
A (6)accounting series release 会计公告文件 ,nYZxYLf+
A (7)accounting valuation 会计计价 4#2 ,Y!
A (8)account sale 承销清单
8 +(c 1
A (9)accountability concept 经营责任概念 EfSMFPM
A (10)accountancy 会计职业 ^
f{qJ[,
A (11)accountant 会计师 Q
p+lJAY
A (12)accounting 会计 .^H1\p];Lw
A (13)agency cost 代理成本 %ck`0JZAP
A (14)accounting bases 会计基础 fsI`DjKi)
A (15)accounting manual 会计手册 -$R5
A (16)accounting period 会计期间 Z;J`5=TS
A (17)accounting policies 会计方针 3yMt1 fy
A (18)accounting rate of return 会计报酬率 (Y;'[.
A (19)accounting reference date 会计参照日 =t.F2'<[Z
A (20)accounting reference period 会计参照期间 J/7u7_
A (21)accrual concept 应计概念 +Ag#B*
A (22)accrual expenses 应计费用 Pz
{Ig
A (23)acid test ration 速动比率(酸性测试比率)
`~E<Sf<M
A (24)acquisition 购置 _IKQ36=
A (25)acquisition accounting 收购会计 a71}y;W
A (26)activity based accounting 作业基础成本计算 qKs7WBRJy
A (27)adjusting events 调整事项 UJwq n"Q^
A (28)administrative expenses 行政管理费 (WMLNv
A (29)advice note 发货通知 =n)#!i
A (30)amortization 摊销 /MxCvEE
A (31)analytical review 分析性检查 )$F6
A (32)annual equivalent cost 年度等量成本法 i*A$SJ:}
A (33)annual report and accounts 年度报告和报表 gTD%4V
A (34)appraisal cost 检验成本 _w%s(dzk
A (35)appropriation account 盈余分配账户 9/H^t*5t
A (36)articles of association 公司章程细则 [Ekgft&
A (37)assets 资产 nOr"K;C
A (38)assets cover 资产保障 qAvvXs=5
A (39)asset value per share 每股资产价值 ASM1Y]'Z
A (40)associated company 联营公司 w6v1 q:20
A (41)attainable standard 可达标准 d-i&k(M
A (42)attributable profit 可归属利润 0k7"H]J
A (43)audit 审计 |nfH-JytV
A (44)audit report 审计报告 i*b4uHna
A (45)auditing standards 审计准则 JrxP,[q
JG
A (46)authorized share capital 额定股本 '%$-]~
A (47)available hours 可用小时 >oB ?
A (48)avoidable costs 可避免成本