A (1)ABC 作业基础成本计算 Snav
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A (2)absorbed overhead 已吸收制造费用 GT)63|
A (3)absorption costing 吸收成本计算 ?1G7=R
A (4)account 账户,报表 EM.7,;|N
A (5)accounting postulate 会计假设 ,>^6ztM
A (6)accounting series release 会计公告文件 7%E]E,f/#
A (7)accounting valuation 会计计价 *XCid_{(
A (8)account sale 承销清单 P9\!JH!
A (9)accountability concept 经营责任概念 6U`<+[K7
A (10)accountancy 会计职业 NX?IM8\t
A (11)accountant 会计师 */|Vyp-
A (12)accounting 会计 z DP
A (13)agency cost 代理成本 n]N+
A (14)accounting bases 会计基础 =deqj^&@
A (15)accounting manual 会计手册 eo
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A (16)accounting period 会计期间 7HpfHqJ7
A (17)accounting policies 会计方针 n8!qz:z/
A (18)accounting rate of return 会计报酬率 Gxtb@`f
A (19)accounting reference date 会计参照日 @LzqQ[
A (20)accounting reference period 会计参照期间 [CBhipoc
A (21)accrual concept 应计概念 Oh\+cvbG
A (22)accrual expenses 应计费用 yJheni
A (23)acid test ration 速动比率(酸性测试比率) 9 NO^ '
A (24)acquisition 购置 &7{/ x~S{
A (25)acquisition accounting 收购会计 "K"]/3`k-
A (26)activity based accounting 作业基础成本计算 JVoW*uA
A (27)adjusting events 调整事项 _msV3JBr
A (28)administrative expenses 行政管理费 QEavb
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A (29)advice note 发货通知 Gl1Qbd0
A (30)amortization 摊销 z g@,s"`>
A (31)analytical review 分析性检查 &!y7PWHJ
A (32)annual equivalent cost 年度等量成本法 (&w'"-`
A (33)annual report and accounts 年度报告和报表 *6-f vqCv
A (34)appraisal cost 检验成本 M%3 \]&
A (35)appropriation account 盈余分配账户 YSvZ7G(m>
A (36)articles of association 公司章程细则 ,s%1#cbR
A (37)assets 资产 YpAJ7E|7
A (38)assets cover 资产保障 %~V+wqu
A (39)asset value per share 每股资产价值 BVKr 2v
A (40)associated company 联营公司 Wz}8O]#/.
A (41)attainable standard 可达标准 NV|[.g=lg
A (42)attributable profit 可归属利润 ]%{.zl!
A (43)audit 审计 +s*OZ6i [
A (44)audit report 审计报告 OX"^a$
A (45)auditing standards 审计准则 :QndeUw
A (46)authorized share capital 额定股本 r((2.,\Z
A (47)available hours 可用小时 5}4f[
A (48)avoidable costs 可避免成本
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B (49)back-to-back loan 易币贷款 K+0&~XU
B (50)backflush accounting 倒退成本计算 jm-J_o;}z6
B (51)bad debts 坏帐 73-*|@6
B (52)bad debts ratio 坏帐比率 )JO#Z(
B (53)bank charges 银行手续费 @>wD`<U|
B (54)bank overdraft 银行透支 lZY0A#
B (55)bank reconciliation 银行存款调节表 }Htnhom0n
B (56)bank statement 银行对账单 u,zA^%
B (57)bankruptcy 破产 wD|3Czc
B (58)basis of apportionment 分摊基础 g>lJZD@
B (59)batch 批量 4Y):d!'b
B (60)batch costing 分批成本计算 u|!On
B (61)beta factor B(市场)风险因素 %idn7STJ}
B (62)bill 账单 5E~?hWAv
B (63)bill of exchange 汇票 tQSj[Yl
B (64)bill of landing 提单 .6,+q2tyk,
B (65)bill of materials 用料预计单 IL:d`Kbqf
B (66)bill payable 应付票据 thoAEG80
B (67)bill receivable 应收票据 z
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B (68)bin card 存货记录卡 E<[_L!2
B (69)bonus 红利 `1cGb *b/
B (70)book-keeping 薄记
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B (71)Boston classification 波士顿分类 9,?\hBEu
B (72)breakeven chart 保本图 [0_JS 2KE
B (73)breakeven point 保本点 6sRe. ct<