A (1)ABC 作业基础成本计算 k:+)$[t7
A (2)absorbed overhead 已吸收制造费用 ;s!ns N
A (3)absorption costing 吸收成本计算 !Xv2PdP
A (4)account 账户,报表 `Q(]AGI2
A (5)accounting postulate 会计假设 bdsHA2r`s
A (6)accounting series release 会计公告文件 `|ck5DZT5L
A (7)accounting valuation 会计计价 QB.*R? A
A (8)account sale 承销清单 t3
yQ/
A (9)accountability concept 经营责任概念 cQ8$,fo
A (10)accountancy 会计职业 2gC&R1H
A (11)accountant 会计师 ]B-$p p
A (12)accounting 会计 8n. "5,P
A (13)agency cost 代理成本 J}Z_.:JO(w
A (14)accounting bases 会计基础 0D]Yz`n3
A (15)accounting manual 会计手册
i"\AyKiJ
A (16)accounting period 会计期间 1X!f!0=g+
A (17)accounting policies 会计方针 ^&Rxui
A (18)accounting rate of return 会计报酬率 )2^/?jK
A (19)accounting reference date 会计参照日 u`H@Q&(^wa
A (20)accounting reference period 会计参照期间 &:e}4/G
A (21)accrual concept 应计概念 .xc/2:m9
A (22)accrual expenses 应计费用 7&;jje[
<g
A (23)acid test ration 速动比率(酸性测试比率) ~XT
a=
A (24)acquisition 购置
`Hp.%G(
A (25)acquisition accounting 收购会计 E't G5,/m
A (26)activity based accounting 作业基础成本计算 ^?S@v1~7d
A (27)adjusting events 调整事项 V[M$o
A (28)administrative expenses 行政管理费 )(|0KarF
A (29)advice note 发货通知 E 4$h%5
A (30)amortization 摊销 /cg]wG!n8
A (31)analytical review 分析性检查 w]5f3CIm
A (32)annual equivalent cost 年度等量成本法 39a]B`y
A (33)annual report and accounts 年度报告和报表 C$re$9U
A (34)appraisal cost 检验成本 X%R^)zKV
A (35)appropriation account 盈余分配账户 *O}'2Ht6\
A (36)articles of association 公司章程细则 KHs{/
A (37)assets 资产 *a0I Z
A (38)assets cover 资产保障 _%p9B#X<>
A (39)asset value per share 每股资产价值 YI\Cs=T/
A (40)associated company 联营公司 pi l*/&pB
A (41)attainable standard 可达标准 VOF
:+o@.
A (42)attributable profit 可归属利润 .Zo9^0`C
A (43)audit 审计 ;x0 KaFk
A (44)audit report 审计报告 aXid;v,
A (45)auditing standards 审计准则 \$\(9!=
A (46)authorized share capital 额定股本 F>_lp,G
A (47)available hours 可用小时 8wx#,Xa
A (48)avoidable costs 可避免成本 -Fw4;&>
B (49)back-to-back loan 易币贷款 o)'=D(
B (50)backflush accounting 倒退成本计算 o?
xR[N-J
B (51)bad debts 坏帐 Z We$(?
B (52)bad debts ratio 坏帐比率 -mYI[AG)
B (53)bank charges 银行手续费 XJ1nhE
B (54)bank overdraft 银行透支 JU2' ~chh
B (55)bank reconciliation 银行存款调节表 aFc'_FrQ
B (56)bank statement 银行对账单 YrcC"
B (57)bankruptcy 破产 9(evHR7
B (58)basis of apportionment 分摊基础 \iLd6Qo_aq
B (59)batch 批量 }lvP|6Y: y
B (60)batch costing 分批成本计算 d?qO`-
~$
B (61)beta factor B(市场)风险因素 $6?KH7lA
B (62)bill 账单 xfV2/A#h
B (63)bill of exchange 汇票 Ywb)h^{!
B (64)bill of landing 提单 *CD=cmdD*
B (65)bill of materials 用料预计单 Dlsa(
B (66)bill payable 应付票据 `3s-%>
B (67)bill receivable 应收票据 Yiw^@T\H`
B (68)bin card 存货记录卡 DmpJzHj|
B (69)bonus 红利 j9fL0$+FI
B (70)book-keeping 薄记 {]m
e?I
B (71)Boston classification 波士顿分类 V@xnz)^t
B (72)breakeven chart 保本图 NU\t3JaR
B (73)breakeven point 保本点 s?I=}
B (74)breaking-down time 复位时间 eDZ3SIZ
B (75)budget 预算 Vm8_
!$F
B (76)budget center 预算中心 op{(mn
B (77)budget cost allowance 预算成本折让 `2U/O .rV
B (78)budget manual 预算手册 F"0jr7
B (79)budget period 预算期间 dz.MH
B (80)budgetary control 预算控制 (#Kvm
B (81)budgeted capacity 预算生产能力 6h*
bcb#C
B (82)burden 制造费用 w`Aw+[24
B (83)business center 经营中心 Oes+na'^
B (84)business entity 营业个体 x,*t/nzR
B (85)business unit 经营单位 {7s zo`U2
B (86)buy-out management 管理性购买产权 lxJ.h&