A (1)ABC 作业基础成本计算 _\IA[-C+O
A (2)absorbed overhead 已吸收制造费用 B+Qo{-
A (3)absorption costing 吸收成本计算 v]@ XyF\j8
A (4)account 账户,报表 7]?y
_%kT
A (5)accounting postulate 会计假设 MaPhG<?
A (6)accounting series release 会计公告文件 $D65&R
A (7)accounting valuation 会计计价 O251. hXK
A (8)account sale 承销清单 xv147"w'v
A (9)accountability concept 经营责任概念 y[Dgyt
A (10)accountancy 会计职业 _&gO>G,uy
A (11)accountant 会计师 zobFUFx
A (12)accounting 会计 i4> M
A (13)agency cost 代理成本 yMkR)
HY
A (14)accounting bases 会计基础 gGCr~
.5
A (15)accounting manual 会计手册 c
CZ$TH
A (16)accounting period 会计期间 Av n-Ug
A (17)accounting policies 会计方针 p; , V
A (18)accounting rate of return 会计报酬率 v;z8g^L
A (19)accounting reference date 会计参照日 :rufnmsP<U
A (20)accounting reference period 会计参照期间 @JdeOL;
A (21)accrual concept 应计概念 l_04b];
A (22)accrual expenses 应计费用 ,'YKL",
A (23)acid test ration 速动比率(酸性测试比率) 2\64~a^
A (24)acquisition 购置 %sZ3
Gpi
A (25)acquisition accounting 收购会计 elKp?YN
A (26)activity based accounting 作业基础成本计算 d7g$9&/q
A (27)adjusting events 调整事项 +DefV,Ny
A (28)administrative expenses 行政管理费 *h?}~!AjY
A (29)advice note 发货通知
rKOa9M
A (30)amortization 摊销 #NMQN*J>D
A (31)analytical review 分析性检查 9ec#'i=
A (32)annual equivalent cost 年度等量成本法 k'F*uS
A (33)annual report and accounts 年度报告和报表 K4|fmgcy.
A (34)appraisal cost 检验成本 {9P(U\]e]k
A (35)appropriation account 盈余分配账户 SMB&sl
A (36)articles of association 公司章程细则 *<{hLf
A (37)assets 资产 1p/_U?H:|
A (38)assets cover 资产保障 =b )!l9TX
A (39)asset value per share 每股资产价值 1z,P"?Q
A (40)associated company 联营公司 $_HyE%F#
A (41)attainable standard 可达标准 J1M9),
A (42)attributable profit 可归属利润 4},Y0 QXw
A (43)audit 审计 )`|`PB
A (44)audit report 审计报告 9zBt
a
A (45)auditing standards 审计准则 A2PeI"y
A (46)authorized share capital 额定股本 d[;&2Jz*
A (47)available hours 可用小时 Xk/:a}-l
A (48)avoidable costs 可避免成本 \Yv44*I`
B (49)back-to-back loan 易币贷款 X`E}2|q'
B (50)backflush accounting 倒退成本计算 1!+0]_8K
B (51)bad debts 坏帐 K`|V1L.m
B (52)bad debts ratio 坏帐比率 m\=Cw&(
B (53)bank charges 银行手续费 7oL:C
B (54)bank overdraft 银行透支 >)>~S_u
B (55)bank reconciliation 银行存款调节表 `X&