A (1)ABC 作业基础成本计算 Jx;"@
A (2)absorbed overhead 已吸收制造费用 Fy|tKMhnc
A (3)absorption costing 吸收成本计算 70,V>=aJ
A (4)account 账户,报表 wD|,G!8E2
A (5)accounting postulate 会计假设 Fj\}&H*+
A (6)accounting series release 会计公告文件 Ju3-ZFUS4
A (7)accounting valuation 会计计价 %4#,y(dO
A (8)account sale 承销清单 _{CMWo"l
A (9)accountability concept 经营责任概念 -<kl d+
A (10)accountancy 会计职业 fMe "r*SU
A (11)accountant 会计师 aEr<(x!|"
A (12)accounting 会计 WPVur{?<
A (13)agency cost 代理成本 8<(qN>R
A (14)accounting bases 会计基础 'N$hbl
A (15)accounting manual 会计手册 ~[|&)}q
A (16)accounting period 会计期间 =[%ge{ ,t
A (17)accounting policies 会计方针 ":E^&yQ
A (18)accounting rate of return 会计报酬率 OE87&Cl"{t
A (19)accounting reference date 会计参照日 :0
,q>w
A (20)accounting reference period 会计参照期间 j.Ro(0%
A (21)accrual concept 应计概念 =;DmD?nZ
A (22)accrual expenses 应计费用 Qs2E>C
A (23)acid test ration 速动比率(酸性测试比率) HRkO.230
A (24)acquisition 购置 M,]C(f>
A (25)acquisition accounting 收购会计 `ER">@&
A (26)activity based accounting 作业基础成本计算 K*;e>{p
A (27)adjusting events 调整事项 CJ B
A (28)administrative expenses 行政管理费 a1Q|su{H
A (29)advice note 发货通知 n>]`8+a~%X
A (30)amortization 摊销 } ).rD
A (31)analytical review 分析性检查 V@gweci
A (32)annual equivalent cost 年度等量成本法 (.Hiee43
A (33)annual report and accounts 年度报告和报表 &$yC+cf
A (34)appraisal cost 检验成本 Uc,D&Og
A (35)appropriation account 盈余分配账户 >|%dN
jf@Q
A (36)articles of association 公司章程细则 L[\m{gN
A (37)assets 资产 q{v:T}Q|A
A (38)assets cover 资产保障 PI{;3X}9$,
A (39)asset value per share 每股资产价值 c$?(zt;
A (40)associated company 联营公司 U M$\{$
A (41)attainable standard 可达标准 /BB(ri
G
A (42)attributable profit 可归属利润 SN!TE,=I
A (43)audit 审计 Jy&O4g/'5
A (44)audit report 审计报告 uq<kT [
A (45)auditing standards 审计准则 >]N}3J}47g
A (46)authorized share capital 额定股本 06@^knm
A (47)available hours 可用小时 ]h4^3
A (48)avoidable costs 可避免成本 C^ngdba\
B (49)back-to-back loan 易币贷款 j8p</gd
B (50)backflush accounting 倒退成本计算 ""cnZZ5)
B (51)bad debts 坏帐 shjc`Tqm
B (52)bad debts ratio 坏帐比率 [fF0Qa-
B (53)bank charges 银行手续费 #clOpyT*
B (54)bank overdraft 银行透支 N@D]Q&;+(T
B (55)bank reconciliation 银行存款调节表 RlH|G
B (56)bank statement 银行对账单 r*#ApM"L
B (57)bankruptcy 破产 *a_U2}N
B (58)basis of apportionment 分摊基础 ^mWOQ*zi;
B (59)batch 批量 *^j'G^n
B (60)batch costing 分批成本计算 MD(?Wh
B (61)beta factor B(市场)风险因素 &R