A (1)ABC 作业基础成本计算 JDcc`&`M
A (2)absorbed overhead 已吸收制造费用 0$)uOUVJ
A (3)absorption costing 吸收成本计算 :.wR *E
A (4)account 账户,报表 eT33&:
n4
A (5)accounting postulate 会计假设 hTZ&
A (6)accounting series release 会计公告文件 f]Jn\7j4
A (7)accounting valuation 会计计价 \
ng!qN
A (8)account sale 承销清单 ~9%L)nC2'
A (9)accountability concept 经营责任概念 >yk@t&j,
A (10)accountancy 会计职业 to-D
XT.
A (11)accountant 会计师 "Sm'TZx
A (12)accounting 会计 jcrLUs+\
A (13)agency cost 代理成本 I`k%/ei38
A (14)accounting bases 会计基础 cu{c:z~
A (15)accounting manual 会计手册 =-wF Brw
A (16)accounting period 会计期间 m)"gj**|y
A (17)accounting policies 会计方针 {m%]`0
A (18)accounting rate of return 会计报酬率 X{cFqW7
A (19)accounting reference date 会计参照日 g{|F<2rd[m
A (20)accounting reference period 会计参照期间 *AK{GfP_
A (21)accrual concept 应计概念 8t)5b.PS
A (22)accrual expenses 应计费用 Hw"LoVh
A (23)acid test ration 速动比率(酸性测试比率) }7?n\I+n"
A (24)acquisition 购置 n
hT%_se4
A (25)acquisition accounting 收购会计 yW3!V-iA
A (26)activity based accounting 作业基础成本计算 UAleGR`,
A (27)adjusting events 调整事项 JZ=ahSi
A (28)administrative expenses 行政管理费 kAc8[Hn
A (29)advice note 发货通知 #aHPB#
A (30)amortization 摊销 -|F(qf
A (31)analytical review 分析性检查 MTI[Mez
A (32)annual equivalent cost 年度等量成本法 Fpe>|
"&
A (33)annual report and accounts 年度报告和报表 p
y\KY R
A (34)appraisal cost 检验成本 3|++2Z{},
A (35)appropriation account 盈余分配账户 8v{0=9,Z
A (36)articles of association 公司章程细则 i|N%dl+T=
A (37)assets 资产 }EJAC*W,
A (38)assets cover 资产保障 !*I0}I
~
A (39)asset value per share 每股资产价值 eKpWFP0
A (40)associated company 联营公司 ?7;_3+T#
A (41)attainable standard 可达标准 1u `{yl*+?
A (42)attributable profit 可归属利润 %?2:1o
A (43)audit 审计 7-#R[8S
A (44)audit report 审计报告 E^ub8
A (45)auditing standards 审计准则 J}zN]|bz
A (46)authorized share capital 额定股本 M~h^~:Lk
A (47)available hours 可用小时 Y8i'=Po%,
A (48)avoidable costs 可避免成本 KOv?p@d
B (49)back-to-back loan 易币贷款 `1xJ1z#
B (50)backflush accounting 倒退成本计算 %Z.!T
B (51)bad debts 坏帐 !+R_Z#gB
B (52)bad debts ratio 坏帐比率 Nw3K@Ge
B (53)bank charges 银行手续费 FdwlRu G
B (54)bank overdraft 银行透支 Fu%D2%V$/
B (55)bank reconciliation 银行存款调节表 `8x.Mv
B (56)bank statement 银行对账单 ^RIDC/B=V6
B (57)bankruptcy 破产 0,{tBo
B (58)basis of apportionment 分摊基础 bM@8[&ta
B (59)batch 批量 1uwzo9Yg
B (60)batch costing 分批成本计算 NzBX2
B (61)beta factor B(市场)风险因素 $bo,m2)
B (62)bill 账单 aG*Mj;J
B (63)bill of exchange 汇票 "|,;~k1
B (64)bill of landing 提单 A_pc
v7=@
B (65)bill of materials 用料预计单 w]ihGh
B (66)bill payable 应付票据 c.?+rcnq
B (67)bill receivable 应收票据 }57d3s
B (68)bin card 存货记录卡 (_ TKDx_
B (69)bonus 红利 &YpWfY&V