A (1)ABC 作业基础成本计算 $
ED<:[3N
A (2)absorbed overhead 已吸收制造费用
hp)3@&T
A (3)absorption costing 吸收成本计算 ]86U-`p
A (4)account 账户,报表 u|+O%s TQ
A (5)accounting postulate 会计假设 GSypdEBj+w
A (6)accounting series release 会计公告文件 U:_&aY_
A (7)accounting valuation 会计计价 F77~156
A (8)account sale 承销清单 :}Z+K*%o-
A (9)accountability concept 经营责任概念 =x=#Etj|
A (10)accountancy 会计职业 !?]NMf_
A (11)accountant 会计师 f7mI\$CN
A (12)accounting 会计 }v`5
A (13)agency cost 代理成本 KX{ S8_
A (14)accounting bases 会计基础 GR/
p%Y(
A (15)accounting manual 会计手册 9'}m797I'
A (16)accounting period 会计期间 9= :!XkT.
A (17)accounting policies 会计方针 Pj^6.f+
A (18)accounting rate of return 会计报酬率 sI#K01;"
A (19)accounting reference date 会计参照日 #\fApRL
A (20)accounting reference period 会计参照期间 q")}vN
A (21)accrual concept 应计概念 gg933TLu(Q
A (22)accrual expenses 应计费用 Zx3m$.8
A (23)acid test ration 速动比率(酸性测试比率) pm^[ve
A (24)acquisition 购置 &ceZu=*
A (25)acquisition accounting 收购会计 h T4fKc7P
A (26)activity based accounting 作业基础成本计算 H$Q_K<V
A (27)adjusting events 调整事项 3HWI;
A (28)administrative expenses 行政管理费 rNdap*.
A (29)advice note 发货通知 o
[_{\
A (30)amortization 摊销 o: qB#8X
A (31)analytical review 分析性检查 s2q#D.f
A (32)annual equivalent cost 年度等量成本法 TTS}, `
A (33)annual report and accounts 年度报告和报表 i,,U D
A (34)appraisal cost 检验成本 \
3ha
A (35)appropriation account 盈余分配账户 wuI+$?
A (36)articles of association 公司章程细则 Y8(g8RN
A (37)assets 资产 p^NYJV
A (38)assets cover 资产保障 H;|^z@RB<
A (39)asset value per share 每股资产价值 p.)G ],
A (40)associated company 联营公司 " J$vt`
A (41)attainable standard 可达标准 )0YMi!&j`
A (42)attributable profit 可归属利润 !DXKn\aQf
A (43)audit 审计 IX$ $pdQ
A (44)audit report 审计报告 FK0nQ{uB"
A (45)auditing standards 审计准则 5s`NR<|2L
A (46)authorized share capital 额定股本 [/6IEt3}B
A (47)available hours 可用小时 C}%g(YRhb
A (48)avoidable costs 可避免成本 )~s(7
4`}
B (49)back-to-back loan 易币贷款 Gw$U0 HA[,
B (50)backflush accounting 倒退成本计算 q8`JRmt)H
B (51)bad debts 坏帐 .(`#q@73
B (52)bad debts ratio 坏帐比率 t\S}eoc
B (53)bank charges 银行手续费 Mvu!
B (54)bank overdraft 银行透支 c=h{^![$
B (55)bank reconciliation 银行存款调节表 \f05(ld
B (56)bank statement 银行对账单 %3|0_
B (57)bankruptcy 破产 Ub%5# <k|-
B (58)basis of apportionment 分摊基础 =T!iM2
B (59)batch 批量 ^dld\t:tV7
B (60)batch costing 分批成本计算 :k#Y
|(
B (61)beta factor B(市场)风险因素 Bzw~OB{!=J
B (62)bill 账单 S!0<aFh
B (63)bill of exchange 汇票 L6O*aZ|
B (64)bill of landing 提单 N.l+9L0b
B (65)bill of materials 用料预计单 Y 8EL
B (66)bill payable 应付票据 _}8O15B|
B (67)bill receivable 应收票据 0PjWfM8%
B (68)bin card 存货记录卡 9Y3_.qa(.
B (69)bonus 红利 \IQf|
B (70)book-keeping 薄记 4,`Yx s)%
B (71)Boston classification 波士顿分类 ?v\A&d
B (72)breakeven chart 保本图 W^Wr
B (73)breakeven point 保本点 )\8l6
Gw
B (74)breaking-down time 复位时间 ?Bno?\
B (75)budget 预算 nZ0-
Kb
B (76)budget center 预算中心 n>"0y^v
B (77)budget cost allowance 预算成本折让 4 bw8^
B (78)budget manual 预算手册 l q~^&\_#
B (79)budget period 预算期间 g:7S/L0]
B (80)budgetary control 预算控制 %A|9
=x*
B (81)budgeted capacity 预算生产能力 _8v8qT}O~4
B (82)burden 制造费用 /PafIq
B (83)business center 经营中心 *VG
#SK
B (84)business entity 营业个体 |7LhE+E
B (85)business unit 经营单位 5
B<