A (1)ABC 作业基础成本计算 ~h<<-c
A (2)absorbed overhead 已吸收制造费用 k^Gf2%k
A (3)absorption costing 吸收成本计算 '&O
J hLE
A (4)account 账户,报表 FthrI
A (5)accounting postulate 会计假设 e[:i`J
2
A (6)accounting series release 会计公告文件 bS!4vc1`2
A (7)accounting valuation 会计计价 a9"1a'
A (8)account sale 承销清单 zD9gE
A (9)accountability concept 经营责任概念 T-
|36Os4
A (10)accountancy 会计职业 Kz>Bw;R(
A (11)accountant 会计师 |BC/ERms
A (12)accounting 会计 C
=sEgtEI
A (13)agency cost 代理成本 2#1G)XI
A (14)accounting bases 会计基础 1c%ee$Q
A (15)accounting manual 会计手册 0[O ."9
A (16)accounting period 会计期间 ?4^
8C4
A (17)accounting policies 会计方针 mbS`+)1=l
A (18)accounting rate of return 会计报酬率 FS1>
J%P
A (19)accounting reference date 会计参照日 ]8c%)%Vi
A (20)accounting reference period 会计参照期间 I_k!'zR[N
A (21)accrual concept 应计概念 \D<w:\P
A (22)accrual expenses 应计费用 bh~"LQS1
A (23)acid test ration 速动比率(酸性测试比率) )yj:P
A (24)acquisition 购置 u5 1%~
A (25)acquisition accounting 收购会计 #AN]mH
A (26)activity based accounting 作业基础成本计算 jmH=W)
A (27)adjusting events 调整事项 I=DvP;!
A (28)administrative expenses 行政管理费 xaSg'8-
A (29)advice note 发货通知 z^etH/]Sy
A (30)amortization 摊销 e0nr dM[i
A (31)analytical review 分析性检查 9bxBm
A (32)annual equivalent cost 年度等量成本法 1>pFUf|cV
A (33)annual report and accounts 年度报告和报表 _>LI[yf{
A (34)appraisal cost 检验成本 Ul`~d
!3zH
A (35)appropriation account 盈余分配账户 VxKD>:3c
A (36)articles of association 公司章程细则 dHUcu@,
A (37)assets 资产 cj5;XK
A (38)assets cover 资产保障 A@o:mZ+XN(
A (39)asset value per share 每股资产价值 XP|qY1
A (40)associated company 联营公司 Cr a@
A (41)attainable standard 可达标准 \{RMj"w:
A (42)attributable profit 可归属利润 q"uP
%TN
A (43)audit 审计 $OAa
k
A (44)audit report 审计报告 0]._|Ubn6)
A (45)auditing standards 审计准则 bFv,.(h'
A (46)authorized share capital 额定股本 U^@8ebv
A (47)available hours 可用小时 Q6e;hl
A (48)avoidable costs 可避免成本 L
4x08 e
B (49)back-to-back loan 易币贷款 ku&m)'
B (50)backflush accounting 倒退成本计算 GcpAj9
B (51)bad debts 坏帐 "8%z,lHw
B (52)bad debts ratio 坏帐比率 9wB}EDZ
B (53)bank charges 银行手续费 ?vd_8C2B
B (54)bank overdraft 银行透支 8e:\T.)M
B (55)bank reconciliation 银行存款调节表 ,o{|W9
B (56)bank statement 银行对账单 ="<S1}.
B (57)bankruptcy 破产 s&