A (1)ABC 作业基础成本计算 T<_1|eH
A (2)absorbed overhead 已吸收制造费用 P St|!GST
A (3)absorption costing 吸收成本计算 B3i=pcef
A (4)account 账户,报表 I "+|cFq.
A (5)accounting postulate 会计假设 n ;$}pg~
A (6)accounting series release 会计公告文件 E
].a|4sh
A (7)accounting valuation 会计计价 j4hUPL7
A (8)account sale 承销清单 ,4?|}xg
A (9)accountability concept 经营责任概念 I.n{ "=$B@
A (10)accountancy 会计职业 j^R~ Lt4
A (11)accountant 会计师 -_H2FlB
A (12)accounting 会计 OW5|oG
A (13)agency cost 代理成本 ob()+p.k K
A (14)accounting bases 会计基础 '$&(+>)z`
A (15)accounting manual 会计手册 " kJWWR
A (16)accounting period 会计期间 >0G}, S
A (17)accounting policies 会计方针 $f@-3/V6{
A (18)accounting rate of return 会计报酬率 0yEyt7
~@
A (19)accounting reference date 会计参照日 E`LIENm
A (20)accounting reference period 会计参照期间
"{1}
A (21)accrual concept 应计概念 ,t,65@3+b
A (22)accrual expenses 应计费用 7G #e~,M5
A (23)acid test ration 速动比率(酸性测试比率) 97@?Q
I}
A (24)acquisition 购置 97=YFK~*
A (25)acquisition accounting 收购会计 Ab|NjY:
A (26)activity based accounting 作业基础成本计算 p9bxhnn|
A (27)adjusting events 调整事项 'jO-e^qT
A (28)administrative expenses 行政管理费 F[qIfh4
A (29)advice note 发货通知 7QRvl6cv
A (30)amortization 摊销 ?&bVe__
A (31)analytical review 分析性检查 70l;**"4
A (32)annual equivalent cost 年度等量成本法 7=[O6<+o
A (33)annual report and accounts 年度报告和报表 t7`Pw33#kY
A (34)appraisal cost 检验成本 pHbguoH,
A (35)appropriation account 盈余分配账户 y8 u)Q
A (36)articles of association 公司章程细则 k*+ZLrT
A (37)assets 资产 LFry?HO,D
A (38)assets cover 资产保障 F1]PYx$X
A (39)asset value per share 每股资产价值 [T&y5"@
A (40)associated company 联营公司 t
1'or
A (41)attainable standard 可达标准 AG!a=ufc0
A (42)attributable profit 可归属利润 %b'VEd7
A (43)audit 审计 IpVwn Nj!}
A (44)audit report 审计报告 rsj}hS$
A (45)auditing standards 审计准则 0BZOr-i
A (46)authorized share capital 额定股本 kj"_Y"q=
A (47)available hours 可用小时 z.F+$6
A (48)avoidable costs 可避免成本 SNV+.xN
B (49)back-to-back loan 易币贷款 SYh
s
pB
B (50)backflush accounting 倒退成本计算 :JG}%
B (51)bad debts 坏帐 I&@@v\$*
B (52)bad debts ratio 坏帐比率 n`2"(7Wj
B (53)bank charges 银行手续费 7)X&fV6<8
B (54)bank overdraft 银行透支 =-&iF
B (55)bank reconciliation 银行存款调节表 _ r)hr7
B (56)bank statement 银行对账单 5m;wMW<
B (57)bankruptcy 破产 ?26[%%
B (58)basis of apportionment 分摊基础 l.'E\3Bo
B (59)batch 批量 'F<e )D?
B (60)batch costing 分批成本计算 %Q4w9d
B (61)beta factor B(市场)风险因素 H[yLl
v
B (62)bill 账单 ]=$ay0HC
B (63)bill of exchange 汇票 CUM~*
B (64)bill of landing 提单 y#W8] <dS"
B (65)bill of materials 用料预计单 PH=8'GN
B (66)bill payable 应付票据 ~_\2\6%1^n
B (67)bill receivable 应收票据 QU;C*}0Zl
B (68)bin card 存货记录卡 s,q!(\{Pv
B (69)bonus 红利 q\=[v
B (70)book-keeping 薄记 #SUq.A
B (71)Boston classification 波士顿分类 ^]K)V
B (72)breakeven chart 保本图 ~x\Q\Cxp
B (73)breakeven point 保本点 &3/H
P)*<]
B (74)breaking-down time 复位时间
/]>{"sS(
B (75)budget 预算 WkmS
B (76)budget center 预算中心 nUu|}11 (
B (77)budget cost allowance 预算成本折让 6E&