A (1)ABC 作业基础成本计算 q8!]x-5$6j
A (2)absorbed overhead 已吸收制造费用 26;Gt8
A (3)absorption costing 吸收成本计算 F5y&"Y_
A (4)account 账户,报表 '6cXCO-_P
A (5)accounting postulate 会计假设 6!se,SCvw
A (6)accounting series release 会计公告文件 X}wo$t
A (7)accounting valuation 会计计价 =!G{+&
j
A (8)account sale 承销清单 G+&pq
A (9)accountability concept 经营责任概念 uu.}<VM.1
A (10)accountancy 会计职业 lL&U
ioo}D
A (11)accountant 会计师 xE{slDl
A (12)accounting 会计 $Ai zKiV
A (13)agency cost 代理成本 %=Y=]g2
A (14)accounting bases 会计基础 z8XWp[K
A (15)accounting manual 会计手册 "|Kag|(qB
A (16)accounting period 会计期间 <I#M^}`
A (17)accounting policies 会计方针 ,pY:kQ
A (18)accounting rate of return 会计报酬率 %OsxXO?
A (19)accounting reference date 会计参照日 *I[tIO\
A (20)accounting reference period 会计参照期间 .K]Uk/W
A (21)accrual concept 应计概念 hV+=hX<h
A (22)accrual expenses 应计费用 ~uV(/?o%
A (23)acid test ration 速动比率(酸性测试比率) /|lAxAm?
A (24)acquisition 购置 E3]
8(P%D-
A (25)acquisition accounting 收购会计 !b=W>5h
A (26)activity based accounting 作业基础成本计算 X:lStO#5
A (27)adjusting events 调整事项 vOLa.%X]h
A (28)administrative expenses 行政管理费 kZ PL$\/A
A (29)advice note 发货通知 rHi4Pw{L
A (30)amortization 摊销 }KO <II
A (31)analytical review 分析性检查 *<[zG7+&[
A (32)annual equivalent cost 年度等量成本法 z4~p(tl
A (33)annual report and accounts 年度报告和报表 Qm=iCZ|E^!
A (34)appraisal cost 检验成本 fZ&' _
A (35)appropriation account 盈余分配账户 .
:>e"D
A (36)articles of association 公司章程细则 Rt:^'Qi$!
A (37)assets 资产 Sfa=AV7K
A (38)assets cover 资产保障 CB
X}_]9X
A (39)asset value per share 每股资产价值 t-5Y,}j
A (40)associated company 联营公司 kv6nVlI)B
A (41)attainable standard 可达标准 IA{W-RRb
A (42)attributable profit 可归属利润 >t<\zC|~w
A (43)audit 审计 CxNxb)c &
A (44)audit report 审计报告 B,&QI&k`~
A (45)auditing standards 审计准则 7>f"4r_r6<
A (46)authorized share capital 额定股本 T--%UZD]W
A (47)available hours 可用小时 $7ix(WL<%
A (48)avoidable costs 可避免成本