A (1)ABC 作业基础成本计算 \ $PB~-Z
A (2)absorbed overhead 已吸收制造费用 xpb,Nzwt^
A (3)absorption costing 吸收成本计算 =d{B.BP(
A (4)account 账户,报表 fA k]]PU
A (5)accounting postulate 会计假设 PqOPRf
A (6)accounting series release 会计公告文件 YgN:$+g5
A (7)accounting valuation 会计计价 {M.OOEcIp
A (8)account sale 承销清单 3wQUNv0z
A (9)accountability concept 经营责任概念 rh6gB]X]3:
A (10)accountancy 会计职业 >5aZ?#TS1
A (11)accountant 会计师 { vf"`#Q9
A (12)accounting 会计 (pl|RmmDz
A (13)agency cost 代理成本 nX|f?5 O
A (14)accounting bases 会计基础 ])sIQ{P
A (15)accounting manual 会计手册
*88Q6=Mm
A (16)accounting period 会计期间 D[NJ{E.{
A (17)accounting policies 会计方针 *x;&fyR
A (18)accounting rate of return 会计报酬率 ?Bdhn{_
A (19)accounting reference date 会计参照日 \.`;p
A (20)accounting reference period 会计参照期间 e;kH,fHUI3
A (21)accrual concept 应计概念 5a PPq~%
A (22)accrual expenses 应计费用 ey~5DY7
A (23)acid test ration 速动比率(酸性测试比率) yyj?hR@rZ
A (24)acquisition 购置 C`Oc%~UkC
A (25)acquisition accounting 收购会计 "\x<Zg;
A (26)activity based accounting 作业基础成本计算 E,/<;
A (27)adjusting events 调整事项 nI_43rG:Uf
A (28)administrative expenses 行政管理费 QQnpy.`:/
A (29)advice note 发货通知 O_M2Axm
A (30)amortization 摊销 :?*|D p1
A (31)analytical review 分析性检查 +p%!G1Yz
A (32)annual equivalent cost 年度等量成本法 \x,q(npHi
A (33)annual report and accounts 年度报告和报表 /:YM{,]
A (34)appraisal cost 检验成本 [T(XwA)
A (35)appropriation account 盈余分配账户
<:,m
A (36)articles of association 公司章程细则 KXQ &u{[<
A (37)assets 资产 'K L"i
A (38)assets cover 资产保障 * 7<{Xbsj^
A (39)asset value per share 每股资产价值 nkp,
A (40)associated company 联营公司 VDyQv^=#
A (41)attainable standard 可达标准 ~^{jfHTlv
A (42)attributable profit 可归属利润 w[5uX>
A (43)audit 审计 I:ag}L
8`
A (44)audit report 审计报告 zXop@"(e
A (45)auditing standards 审计准则 [%);N\o2Y
A (46)authorized share capital 额定股本 8,0WHivg
A (47)available hours 可用小时 Cw*:
`
A (48)avoidable costs 可避免成本 cILI%W1
B (49)back-to-back loan 易币贷款 ,u:J"epM
B (50)backflush accounting 倒退成本计算 CWTPf1?eB
B (51)bad debts 坏帐 eVXlQO
B (52)bad debts ratio 坏帐比率 )\qA[rTG
B (53)bank charges 银行手续费 JZa^GW:YQh
B (54)bank overdraft 银行透支 Hd/|f;
B (55)bank reconciliation 银行存款调节表 Aa.eu=@I
B (56)bank statement 银行对账单
&zxqVI$4
B (57)bankruptcy 破产 ]f3[I3;K
B (58)basis of apportionment 分摊基础 j.?c~Fh
B (59)batch 批量 '@ $L}C#OI
B (60)batch costing 分批成本计算 4P406,T]r
B (61)beta factor B(市场)风险因素 _VjfH2Y
B (62)bill 账单 ?F^$4:
B (63)bill of exchange 汇票 ]
tjQy1M
B (64)bill of landing 提单 e2~$=f-
B (65)bill of materials 用料预计单 H8'q Y
B (66)bill payable 应付票据 %M=Ob k
B (67)bill receivable 应收票据 _|'e Az
B (68)bin card 存货记录卡 z!M8lpIM
B (69)bonus 红利 nRE(RbRe
B (70)book-keeping 薄记 tRl01&0S
B (71)Boston classification 波士顿分类 B$Z%_j&
B (72)breakeven chart 保本图 Z~?1xJ&