A (1)ABC 作业基础成本计算 wl|cipy"
A (2)absorbed overhead 已吸收制造费用 .aTu]i3l_
A (3)absorption costing 吸收成本计算 8,d<&3D
A (4)account 账户,报表 ?WyL|;b*
A (5)accounting postulate 会计假设 SEu1M}+E
A (6)accounting series release 会计公告文件 \wwY?lOe
A (7)accounting valuation 会计计价 fG_.&
!P
A (8)account sale 承销清单 Sqw:U|h\FS
A (9)accountability concept 经营责任概念 WsO'4~X9
A (10)accountancy 会计职业 ++=t|ZS
U
A (11)accountant 会计师 nQbF~
A (12)accounting 会计 E_k<EQ%r
A (13)agency cost 代理成本 mux_S2x9m\
A (14)accounting bases 会计基础 sx7;G^93
A (15)accounting manual 会计手册 M#ED49Dh>
A (16)accounting period 会计期间 /o%J /|
A (17)accounting policies 会计方针
8s^CE[TA
A (18)accounting rate of return 会计报酬率 - "`5r6
A (19)accounting reference date 会计参照日 J
se;@K5y
A (20)accounting reference period 会计参照期间 Gxjm
Ho
A (21)accrual concept 应计概念 |&!04~s;E
A (22)accrual expenses 应计费用 .H;[
s
A (23)acid test ration 速动比率(酸性测试比率) 1o5n1
A
A (24)acquisition 购置 bWU4lPfP
A (25)acquisition accounting 收购会计 H809gm3(Z
A (26)activity based accounting 作业基础成本计算 H5wzzSV!:B
A (27)adjusting events 调整事项 ixc~DV+@[
A (28)administrative expenses 行政管理费 |Rk9
W
A (29)advice note 发货通知 www#.D%'U
A (30)amortization 摊销 ^I2+$
A (31)analytical review 分析性检查 _ zM/>Qa
A (32)annual equivalent cost 年度等量成本法 6_xPk`m
A (33)annual report and accounts 年度报告和报表 kC:GEY<N:Q
A (34)appraisal cost 检验成本 Fb8~2N"3
A (35)appropriation account 盈余分配账户 v',%
A (36)articles of association 公司章程细则 phk fPvL{
A (37)assets 资产 `?@7T-v
A (38)assets cover 资产保障 ~\HGV+S!g}
A (39)asset value per share 每股资产价值 W%$sA}O
A (40)associated company 联营公司 (|Zah1k&]
A (41)attainable standard 可达标准 o!bIaeEaU
A (42)attributable profit 可归属利润 abAX)R'
A (43)audit 审计 %2)B.qTp&
A (44)audit report 审计报告 /XEt2,sI9
A (45)auditing standards 审计准则 x$p_mWC
A (46)authorized share capital 额定股本 +bO]9*g]
A (47)available hours 可用小时 &?[
uY5Mk
A (48)avoidable costs 可避免成本 aS2Mx~
B (49)back-to-back loan 易币贷款 :<Z>?x
B (50)backflush accounting 倒退成本计算 $Sg5xkV,a
B (51)bad debts 坏帐 VR:4|_o
B (52)bad debts ratio 坏帐比率 Q:rQ;/b0/
B (53)bank charges 银行手续费 _o,Mji|
B (54)bank overdraft 银行透支 5SOl:{A+
B (55)bank reconciliation 银行存款调节表 FR5P;Yz%H
B (56)bank statement 银行对账单 A!xx#+M
B (57)bankruptcy 破产 [yFf(>B
B (58)basis of apportionment 分摊基础 PRTn~!Z0
B (59)batch 批量 p1}m_
B (60)batch costing 分批成本计算
:oN$w\A
B (61)beta factor B(市场)风险因素 I;u1mywd
B (62)bill 账单 TDqH"q0
B (63)bill of exchange 汇票 qhE1
7Hf
B (64)bill of landing 提单 :_,oD
B (65)bill of materials 用料预计单 98Dg[O
B (66)bill payable 应付票据 %t.L;G
B (67)bill receivable 应收票据 c}$C=s5 h}
B (68)bin card 存货记录卡 <Sn;k[M}d
B (69)bonus 红利 {`KRr:w
B (70)book-keeping 薄记
lxVA:tz0
B (71)Boston classification 波士顿分类 <r`^iR)%
B (72)breakeven chart 保本图 L+GVB[@3Y
B (73)breakeven point 保本点 eG&3E`[
B (74)breaking-down time 复位时间 P84uEDY
B (75)budget 预算 8Pgw_ 21N1
B (76)budget center 预算中心 BNj@~uC{
B (77)budget cost allowance 预算成本折让 h!yI(cY
B (78)budget manual 预算手册 =eHoJq
B (79)budget period 预算期间 y'{*B(
B (80)budgetary control 预算控制 \x(ILk|'c
B (81)budgeted capacity 预算生产能力 8k.<