A (1)ABC 作业基础成本计算 z}.e]|b^H
A (2)absorbed overhead 已吸收制造费用 #NQMy:JHD)
A (3)absorption costing 吸收成本计算 FnwJ+GTu
A (4)account 账户,报表 Ugr!"Q#M
A (5)accounting postulate 会计假设 B`EJb71^Xy
A (6)accounting series release 会计公告文件 u^&^UxCA
A (7)accounting valuation 会计计价 4VHn
\
A (8)account sale 承销清单 R!HXhQ
A (9)accountability concept 经营责任概念 YX!iL6?~
A (10)accountancy 会计职业 rjK%t|aV^
A (11)accountant 会计师 T; 4NRC
A (12)accounting 会计 `~cqAs}6]Q
A (13)agency cost 代理成本 ez7A4>/
A (14)accounting bases 会计基础 ^vZS
UfS
A (15)accounting manual 会计手册 ~?l |
[
A (16)accounting period 会计期间 Jx:Y-$
A (17)accounting policies 会计方针 \P[Y`LYL
A (18)accounting rate of return 会计报酬率 sWhZby7
A (19)accounting reference date 会计参照日 Lw1Yvtn
A (20)accounting reference period 会计参照期间 59LG{R2
A (21)accrual concept 应计概念 p#-Z4- `
A (22)accrual expenses 应计费用 T9=I$@/
A (23)acid test ration 速动比率(酸性测试比率) &0d#Y]D4`
A (24)acquisition 购置 `Gs9Xmc|
A (25)acquisition accounting 收购会计 9i:L&d
N
A (26)activity based accounting 作业基础成本计算 6%' QjwM_
A (27)adjusting events 调整事项 @@f"%2ZR[
A (28)administrative expenses 行政管理费 {FI&^39
F$
A (29)advice note 发货通知 `>o{P/HN
A (30)amortization 摊销 8|gIhpO?^
A (31)analytical review 分析性检查 9+|$$)
A (32)annual equivalent cost 年度等量成本法 Q3'llOx
A (33)annual report and accounts 年度报告和报表 @NR>{Eg
A (34)appraisal cost 检验成本 y
RqL9t
A (35)appropriation account 盈余分配账户 #<fRE"v:Q
A (36)articles of association 公司章程细则 aj='b.2)
A (37)assets 资产 PI {bmZ
A (38)assets cover 资产保障 N%
@Qf~
A (39)asset value per share 每股资产价值 G/E+L-N#`
A (40)associated company 联营公司 "Bkfoi
A (41)attainable standard 可达标准 9
ql~q
A (42)attributable profit 可归属利润 t9lPb_70
A (43)audit 审计 U gat1Pz
A (44)audit report 审计报告 \
#F
A (45)auditing standards 审计准则 h4gXvPS&r
A (46)authorized share capital 额定股本 M-VX;/&FR
A (47)available hours 可用小时 qZdQD
A (48)avoidable costs 可避免成本 ScOK)nL"
B (49)back-to-back loan 易币贷款 E_rI?t^
B (50)backflush accounting 倒退成本计算 @mCEHI{P
B (51)bad debts 坏帐 &u
."A3(
B (52)bad debts ratio 坏帐比率 "S[450%
B (53)bank charges 银行手续费 ,>a&"V^k
B (54)bank overdraft 银行透支 [(i
B (55)bank reconciliation 银行存款调节表 ]h`&&B qt
B (56)bank statement 银行对账单 )MVz$h{c.]
B (57)bankruptcy 破产 u[;\y|75
B (58)basis of apportionment 分摊基础 DeVv4D:}@
B (59)batch 批量 J3V=
46Yc
B (60)batch costing 分批成本计算 fUWG*o9
B (61)beta factor B(市场)风险因素 ,L2ZinU:
B (62)bill 账单 P8:dU(nlW
B (63)bill of exchange 汇票 ,&A7iO
B (64)bill of landing 提单 RMV/&85?y
B (65)bill of materials 用料预计单 r8?gD&