A (1)ABC 作业基础成本计算 OkC.e')Vx
A (2)absorbed overhead 已吸收制造费用 bpc1>?
A (3)absorption costing 吸收成本计算 k[8F: T-
A (4)account 账户,报表 6'r;6T *
A (5)accounting postulate 会计假设 ~Z5AIm R|
A (6)accounting series release 会计公告文件 G
y[5'J`
A (7)accounting valuation 会计计价 WD%(RC"Q
A (8)account sale 承销清单 >12jU m)
A (9)accountability concept 经营责任概念 a6 gw6jQ
A (10)accountancy 会计职业 Zv}F?4T~:
A (11)accountant 会计师 b
"X1
A (12)accounting 会计 ~B[e*|d
A (13)agency cost 代理成本 -Y524
A (14)accounting bases 会计基础 '=;e#
C`<{
A (15)accounting manual 会计手册 F%V|Aa
A (16)accounting period 会计期间 h2'6W)
A (17)accounting policies 会计方针 6
5zx<
A (18)accounting rate of return 会计报酬率 62ru%<x=
A (19)accounting reference date 会计参照日 4
Y=0>FlY0
A (20)accounting reference period 会计参照期间 (EcP'F*;;y
A (21)accrual concept 应计概念 ,LwinjHA*
A (22)accrual expenses 应计费用 #U- y<[
3
A (23)acid test ration 速动比率(酸性测试比率) "3VX9{'%@
A (24)acquisition 购置 Y-})/zFc
A (25)acquisition accounting 收购会计 4AL,=C3
A (26)activity based accounting 作业基础成本计算 ~2>A dp
A (27)adjusting events 调整事项 o1#3A
A (28)administrative expenses 行政管理费 Ar\fA)UQ`
A (29)advice note 发货通知 |]<#![!h#
A (30)amortization 摊销 s=)W
A (31)analytical review 分析性检查 o<A-ETx<
A (32)annual equivalent cost 年度等量成本法 x"Ll/E)\v]
A (33)annual report and accounts 年度报告和报表 #r9\.NA!
A (34)appraisal cost 检验成本 Hx6ODj[-
A (35)appropriation account 盈余分配账户 <%.%
q
A (36)articles of association 公司章程细则 07SW$INb
A (37)assets 资产 ;R6f9tu2
A (38)assets cover 资产保障 _b8KK4UR
A (39)asset value per share 每股资产价值 (ORbhjl
A (40)associated company 联营公司 IwYfs]-
A (41)attainable standard 可达标准 |-6`S1.
A (42)attributable profit 可归属利润 K3vZ42n
A (43)audit 审计 8qkQ*uJP
A (44)audit report 审计报告 h<LS`$PK;E
A (45)auditing standards 审计准则 @"s<0T^H
A (46)authorized share capital 额定股本 !r.-7hR $
A (47)available hours 可用小时 \X\< +KU
A (48)avoidable costs 可避免成本 }Nn+Ny
B (49)back-to-back loan 易币贷款 dlvU=^G#G
B (50)backflush accounting 倒退成本计算 mD>
J,E
B (51)bad debts 坏帐 '?$@hqQn
B (52)bad debts ratio 坏帐比率 &M5v EPR
B (53)bank charges 银行手续费 k-&<_ghT \
B (54)bank overdraft 银行透支 r]LP=K1
B (55)bank reconciliation 银行存款调节表 ;F1y!h67<
B (56)bank statement 银行对账单 ^}2!fRKAmo
B (57)bankruptcy 破产 >A{e
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