A (1)ABC 作业基础成本计算 R'>@ja*
A (2)absorbed overhead 已吸收制造费用 !plu;w
A (3)absorption costing 吸收成本计算 ;]>)6
A (4)account 账户,报表 vp!F6ZwO
A (5)accounting postulate 会计假设 )YAU|sCAi$
A (6)accounting series release 会计公告文件 !'BX
c%`x[
A (7)accounting valuation 会计计价 L'aB/5_%
A (8)account sale 承销清单 4L{]!dox
A (9)accountability concept 经营责任概念 x@bqPZ
t
A (10)accountancy 会计职业 pO:]3qv
A (11)accountant 会计师 A4#FAFy
A (12)accounting 会计 U{[YCs fk
A (13)agency cost 代理成本 }}~a4p>%
A (14)accounting bases 会计基础 \>lA2^Ef
A (15)accounting manual 会计手册 c@}t@k
A (16)accounting period 会计期间 GQA\JYw|oY
A (17)accounting policies 会计方针 G?XA",AC
A (18)accounting rate of return 会计报酬率 "gm5DE
A (19)accounting reference date 会计参照日 ['pO=ho
A (20)accounting reference period 会计参照期间 UXpp1/d|e
A (21)accrual concept 应计概念 es#6/
A (22)accrual expenses 应计费用 wik<#ke
A (23)acid test ration 速动比率(酸性测试比率) p0zC(v0*
A (24)acquisition 购置 vo*oCfm
A (25)acquisition accounting 收购会计 le
H7
II9
A (26)activity based accounting 作业基础成本计算 DQXcf*R
A (27)adjusting events 调整事项 S!z3$@o
A (28)administrative expenses 行政管理费 Q25VG5G
A (29)advice note 发货通知 KZZ Y9
A (30)amortization 摊销 - PSgBH[
A (31)analytical review 分析性检查 URbB2
Bi
A (32)annual equivalent cost 年度等量成本法 j_<!y(W
A (33)annual report and accounts 年度报告和报表 y'4Qt.1ukN
A (34)appraisal cost 检验成本 )&>W/56/
A (35)appropriation account 盈余分配账户 U1)Zh-aR
A (36)articles of association 公司章程细则 5BXku=M
A (37)assets 资产 z5M6
A (38)assets cover 资产保障 _ ~\} fY
A (39)asset value per share 每股资产价值 ZM v\j|{8
A (40)associated company 联营公司 Rb:<?&7ZzN
A (41)attainable standard 可达标准 y||RK`H
A (42)attributable profit 可归属利润 u4SL:IH{D
A (43)audit 审计 xt,Qn460;
A (44)audit report 审计报告 ;zD4#7=
A (45)auditing standards 审计准则 $VF,l#aR
A (46)authorized share capital 额定股本 2 Kjd!~Z$
A (47)available hours 可用小时
23L>)Q
A (48)avoidable costs 可避免成本 LAxN?ok9gD
B (49)back-to-back loan 易币贷款 t
&{;6MiE
B (50)backflush accounting 倒退成本计算 |H_WY
#
B (51)bad debts 坏帐 X`Q+,tx$
B (52)bad debts ratio 坏帐比率 2y^:
T'p
B (53)bank charges 银行手续费 sV%DX5@
B (54)bank overdraft 银行透支 lm;hW&O9
B (55)bank reconciliation 银行存款调节表 ^OWG9`p+
B (56)bank statement 银行对账单 ([<HFc`
B (57)bankruptcy 破产 U[?_|=~7
B (58)basis of apportionment 分摊基础 DWKQ>X6
B (59)batch 批量 ;; +AdN5
B (60)batch costing 分批成本计算 Z)E)-2U$@
B (61)beta factor B(市场)风险因素 !KK `+ 9/
B (62)bill 账单 T&]-p:mg^
B (63)bill of exchange 汇票 &U]/SFY
B (64)bill of landing 提单 >rEZ$h
B (65)bill of materials 用料预计单 #c@&mus
B (66)bill payable 应付票据 -]zb3P
B (67)bill receivable 应收票据 &Z]}rn
B (68)bin card 存货记录卡 A<)n H=G&
B (69)bonus 红利 8ex;g^e
B (70)book-keeping 薄记 <F0^+Pf/
B (71)Boston classification 波士顿分类 o$.#A]Flb
B (72)breakeven chart 保本图 ")uKDq
B (73)breakeven point 保本点 ?}s;,_GH
B (74)breaking-down time 复位时间 L>sL
b(2\i
B (75)budget 预算 -\? -
B (76)budget center 预算中心 z&d.YO_W
B (77)budget cost allowance 预算成本折让 }BlyEcw'aN
B (78)budget manual 预算手册 wX]$xZ!s
B (79)budget period 预算期间 !9/`PcNIpy
B (80)budgetary control 预算控制 kMch
B (81)budgeted capacity 预算生产能力 zG ='U
B (82)burden 制造费用 <<MpeMi
B (83)business center 经营中心 BVb
^ xL
B (84)business entity 营业个体 I&La0g