A (1)ABC 作业基础成本计算 #CaT0#v
A (2)absorbed overhead 已吸收制造费用 @%5$x]^
A (3)absorption costing 吸收成本计算 ^q uv`d
A (4)account 账户,报表 Ak\w)!?s
A (5)accounting postulate 会计假设 A+N%A]2
A (6)accounting series release 会计公告文件 #!WD1a?L
A (7)accounting valuation 会计计价 a_pNFe
A (8)account sale 承销清单 Z\`i~
A (9)accountability concept 经营责任概念 cTR@
:sm
A (10)accountancy 会计职业 ;3D[[*n9
A (11)accountant 会计师
V_SZp8
A (12)accounting 会计 jo-qP4w
A (13)agency cost 代理成本 o$=D`B
A (14)accounting bases 会计基础 F^v <z)x
A (15)accounting manual 会计手册 `V;vvHP A
A (16)accounting period 会计期间 wV9[Jl\Z
A (17)accounting policies 会计方针 lAM"l)Ij
A (18)accounting rate of return 会计报酬率 f_&bwfbo
A (19)accounting reference date 会计参照日 2[Ja|W\If
A (20)accounting reference period 会计参照期间 &D|wc4+
A (21)accrual concept 应计概念 wjr1?c
A (22)accrual expenses 应计费用 !/6`<eQ
`
A (23)acid test ration 速动比率(酸性测试比率) {M5[gr%
A (24)acquisition 购置 whzV7RT
A (25)acquisition accounting 收购会计
Dm"@59x
A (26)activity based accounting 作业基础成本计算 3+%c*}KC~
A (27)adjusting events 调整事项 L0Fhjbc
A (28)administrative expenses 行政管理费 %Tn0r|K
A (29)advice note 发货通知 },2mIit(
A (30)amortization 摊销 C>?`1d@
A (31)analytical review 分析性检查 8mCL3F
A (32)annual equivalent cost 年度等量成本法 DKjkO5R\
A (33)annual report and accounts 年度报告和报表 !1:364
A (34)appraisal cost 检验成本
+{$NN
A (35)appropriation account 盈余分配账户 d@:4se-q+
A (36)articles of association 公司章程细则 "0lC:Wu]
A (37)assets 资产 xlqh,?'>W
A (38)assets cover 资产保障 \eD{bD
A (39)asset value per share 每股资产价值 d
rJ<&1O
A (40)associated company 联营公司 Z.Sq5\d
A (41)attainable standard 可达标准 y8$TU;
A (42)attributable profit 可归属利润 pM
B~Lt9
A (43)audit 审计 FE)L?
A (44)audit report 审计报告 xJvM
l`2;
A (45)auditing standards 审计准则 7yU<!p?(
A (46)authorized share capital 额定股本 vsjl8L
A (47)available hours 可用小时 Btmv{'T_y@
A (48)avoidable costs 可避免成本 a-t}L{~
B (49)back-to-back loan 易币贷款 =)B@ `"
B (50)backflush accounting 倒退成本计算 m#E%,
rT
B (51)bad debts 坏帐 i#@3\&{J>
B (52)bad debts ratio 坏帐比率 H$
!78/f
B (53)bank charges 银行手续费 8( ^;h2O!
B (54)bank overdraft 银行透支 a8#6}`|C?
B (55)bank reconciliation 银行存款调节表 xp395ub6
B (56)bank statement 银行对账单 | %Dh
B (57)bankruptcy 破产 a!1\,.
B (58)basis of apportionment 分摊基础 -NG`mfu
B (59)batch 批量 A.!V*1h{
B (60)batch costing 分批成本计算 {%S>!RA
B (61)beta factor B(市场)风险因素 >g+ogwZ
B (62)bill 账单 6$}hb|j
B (63)bill of exchange 汇票 >-s\$8En'
B (64)bill of landing 提单 (z}q6Lfa
B (65)bill of materials 用料预计单 VQr)VU=jb
B (66)bill payable 应付票据 tFvc~zz9
B (67)bill receivable 应收票据 vwZrvjP2
B (68)bin card 存货记录卡 ,= ;d<O8
B (69)bonus 红利 MY zyg
B (70)book-keeping 薄记 rUX1Iu7
B (71)Boston classification 波士顿分类 .c[v /SB]
B (72)breakeven chart 保本图 V@0Z\&
B (73)breakeven point 保本点 DK/xHIv8-
B (74)breaking-down time 复位时间 cO,ELu
B (75)budget 预算 'J&&