A (1)ABC 作业基础成本计算 tg_xk+x
A (2)absorbed overhead 已吸收制造费用 RP9 #P&Qk
A (3)absorption costing 吸收成本计算 I<L
A (4)account 账户,报表 ,bzE
`6
A (5)accounting postulate 会计假设 Ngi]I#Vz
A (6)accounting series release 会计公告文件 wj!YYBH
A (7)accounting valuation 会计计价 [3lAKI
A (8)account sale 承销清单 j#
G4A%_
A (9)accountability concept 经营责任概念 Gf_Je
A (10)accountancy 会计职业 @{P<!x <Q
A (11)accountant 会计师 uH="l.u
A (12)accounting 会计 MKPxF@N(
A (13)agency cost 代理成本 6hp>w{+
A (14)accounting bases 会计基础 ^ >JAl<k
A (15)accounting manual 会计手册 a> qB
k})
A (16)accounting period 会计期间 JN)@bP
A (17)accounting policies 会计方针 U2<8U
A (18)accounting rate of return 会计报酬率 c|RT
P
A (19)accounting reference date 会计参照日 3V=wW{;x
A (20)accounting reference period 会计参照期间 + -~8t^
A (21)accrual concept 应计概念 r&+8\/{
A (22)accrual expenses 应计费用 e0;0 X7
A (23)acid test ration 速动比率(酸性测试比率) Y\75cfD
A (24)acquisition 购置 yAD-sy +/
A (25)acquisition accounting 收购会计 g]&7
c:/
A (26)activity based accounting 作业基础成本计算 o-i9 :AHs
A (27)adjusting events 调整事项 q> |&u
A (28)administrative expenses 行政管理费 !-rG1VI_S*
A (29)advice note 发货通知 K93L-K^J
A (30)amortization 摊销 e_=TkG1E6
A (31)analytical review 分析性检查 >vQ8~*xd
A (32)annual equivalent cost 年度等量成本法 PtsQV!
A (33)annual report and accounts 年度报告和报表 OD[q
u
A (34)appraisal cost 检验成本 lldNIL6B%
A (35)appropriation account 盈余分配账户 MTXh-9DA
A (36)articles of association 公司章程细则 <ks+JkW_
A (37)assets 资产 W% @r
A (38)assets cover 资产保障 AS4mJ UU9
A (39)asset value per share 每股资产价值 3qf?n5"8
A (40)associated company 联营公司 g$f+X~Q
A (41)attainable standard 可达标准 tVQq,_9C
A (42)attributable profit 可归属利润 ~'1gX`o:
A (43)audit 审计 p{|!LcSU$2
A (44)audit report 审计报告 .>#X *u
A (45)auditing standards 审计准则 >PuQ{T I
A (46)authorized share capital 额定股本 q7z`oK5
A (47)available hours 可用小时 . n[;H;
A (48)avoidable costs 可避免成本 6mV-+CnYC
B (49)back-to-back loan 易币贷款 FD'yT8]"
B (50)backflush accounting 倒退成本计算 /_SQKpic
B (51)bad debts 坏帐 ci
4K
Nv;
B (52)bad debts ratio 坏帐比率 z@I'Ryalyc
B (53)bank charges 银行手续费
"hid3"G
B (54)bank overdraft 银行透支 BTc
}Kfae
B (55)bank reconciliation 银行存款调节表 or,:5Z
B (56)bank statement 银行对账单 `6y=ky.,
B (57)bankruptcy 破产 CKI.\o
B (58)basis of apportionment 分摊基础 ?}RPnf
B (59)batch 批量 .jUM';
l
B (60)batch costing 分批成本计算 7+9o<j@@o
B (61)beta factor B(市场)风险因素 CS'LW;#[
B (62)bill 账单 e&nE
B (63)bill of exchange 汇票 y%Rq6P=4Q
B (64)bill of landing 提单 "UX/yLc3(
B (65)bill of materials 用料预计单 W{m_yEOf
B (66)bill payable 应付票据 Gsn$r(m{K
B (67)bill receivable 应收票据 |
|"W=E
B (68)bin card 存货记录卡 PctXh, =
B (69)bonus 红利 zfrNM9C
B (70)book-keeping 薄记 tm&,u*6$W?
B (71)Boston classification 波士顿分类 +pPfvE`
B (72)breakeven chart 保本图 (^oN, 7
B (73)breakeven point 保本点 EDT9O
B (74)breaking-down time 复位时间 S=}1k,I
B (75)budget 预算 iD*21c<