A (1)ABC 作业基础成本计算 IP'igX
A (2)absorbed overhead 已吸收制造费用 S[a5k;8GL
A (3)absorption costing 吸收成本计算 |tg?b&QR
A (4)account 账户,报表 -/-6Td1JY>
A (5)accounting postulate 会计假设 0 `!Q-G7
A (6)accounting series release 会计公告文件 V{h@nhq
A (7)accounting valuation 会计计价 bNR
OXiX
A (8)account sale 承销清单 ^c\ IZ5
A (9)accountability concept 经营责任概念 Wv0'?NL.
A (10)accountancy 会计职业 N}Ks[
2
A (11)accountant 会计师 pIu H*4Vz
A (12)accounting 会计 i$ L]X[
A (13)agency cost 代理成本 V./w06;0
A (14)accounting bases 会计基础 kP)o=\|W{z
A (15)accounting manual 会计手册 Z)
Xs;7
A (16)accounting period 会计期间 Ys
$YI{
A (17)accounting policies 会计方针 ]VWfdG
A (18)accounting rate of return 会计报酬率 x~;EH6$5'/
A (19)accounting reference date 会计参照日 \5P.C
A (20)accounting reference period 会计参照期间 RW7oL:$dt
A (21)accrual concept 应计概念 A'(7V
J
A (22)accrual expenses 应计费用 R9l7CJM@
A (23)acid test ration 速动比率(酸性测试比率) B#aH\$_U
A (24)acquisition 购置 >J}n@MZ
A (25)acquisition accounting 收购会计 {(
OIu]:
A (26)activity based accounting 作业基础成本计算 9"aFS=><
A (27)adjusting events 调整事项 ]zyX@=mM
A (28)administrative expenses 行政管理费 p%"yBpSK
A (29)advice note 发货通知 ?Y{^un
A (30)amortization 摊销 WkaR{{nM
A (31)analytical review 分析性检查 ^W"Q(sh
A (32)annual equivalent cost 年度等量成本法 (a}
A (33)annual report and accounts 年度报告和报表 cH;TnuX
A (34)appraisal cost 检验成本 ;:Z=%R$wJ
A (35)appropriation account 盈余分配账户 .H^P2tp
A (36)articles of association 公司章程细则 ,iVPcza
A (37)assets 资产 ~g1, !Wl
A (38)assets cover 资产保障 #jZ@l3
A (39)asset value per share 每股资产价值 JT|u;Z*n
A (40)associated company 联营公司 A*;?U2
A (41)attainable standard 可达标准 irsfJUr[V
A (42)attributable profit 可归属利润 h4anr7g{
A (43)audit 审计 3u*hTT
A (44)audit report 审计报告 Mjj}E
>&
A (45)auditing standards 审计准则 (
f,J_
A (46)authorized share capital 额定股本 qon{
g
A (47)available hours 可用小时 Mi}I0yhVm
A (48)avoidable costs 可避免成本 Px?Ao0)Z,
B (49)back-to-back loan 易币贷款 5!AV!A_Jp
B (50)backflush accounting 倒退成本计算 |=cCv_y
B (51)bad debts 坏帐 'e]HP-Y
<
B (52)bad debts ratio 坏帐比率 0zbLc%
B (53)bank charges 银行手续费 jJVT_8J
B (54)bank overdraft 银行透支 i
u1KRuaF[
B (55)bank reconciliation 银行存款调节表 "#twY|wW
B (56)bank statement 银行对账单 rKzlK 'U
B (57)bankruptcy 破产 xP/OsaxN
B (58)basis of apportionment 分摊基础 C]'g:93L
B (59)batch 批量 gcg>Gjp
B (60)batch costing 分批成本计算 -@2'
I++"@
B (61)beta factor B(市场)风险因素 4TUtY:
B (62)bill 账单 -\kXH"%
B (63)bill of exchange 汇票 |mxNUo-
B (64)bill of landing 提单 i-,D_
B (65)bill of materials 用料预计单 K 3Yw8t2J
B (66)bill payable 应付票据 {p
DTy7!Hs
B (67)bill receivable 应收票据 5g``30:o
B (68)bin card 存货记录卡 / Mod=/e
B (69)bonus 红利 +2DE/wE]e+
B (70)book-keeping 薄记 > BNw
B (71)Boston classification 波士顿分类 dTN$y\
B (72)breakeven chart 保本图 r219M)D?
B (73)breakeven point 保本点 8/3u/
B (74)breaking-down time 复位时间 8xF)_UV
B (75)budget 预算 h2wN<