A (1)ABC 作业基础成本计算 25:Z;J>
A (2)absorbed overhead 已吸收制造费用 dY} pN"
A (3)absorption costing 吸收成本计算 kt^yj"C>
A (4)account 账户,报表 CRFCqmevR
A (5)accounting postulate 会计假设 h#i\iK&A
A (6)accounting series release 会计公告文件 pb#mg^8
A (7)accounting valuation 会计计价 mjb
{~
A (8)account sale 承销清单 OL3UgepF
A (9)accountability concept 经营责任概念 8j%'9vPi
A (10)accountancy 会计职业 JqEW=5
A (11)accountant 会计师 }e 9!xA
A (12)accounting 会计 ?^ZXU0IkP
A (13)agency cost 代理成本 ueDvMP
A (14)accounting bases 会计基础 y&"!m}
A (15)accounting manual 会计手册 k#O,j pbB
A (16)accounting period 会计期间 fb.J$fX
A (17)accounting policies 会计方针 Py|;kF~! [
A (18)accounting rate of return 会计报酬率 B'-I{~'/
A (19)accounting reference date 会计参照日 $I@GUtzjp
A (20)accounting reference period 会计参照期间 |; $Bb866/
A (21)accrual concept 应计概念 P z ?m>>#
A (22)accrual expenses 应计费用 hq#kvvi{f
A (23)acid test ration 速动比率(酸性测试比率) Yd:Q`#7A
A (24)acquisition 购置 Z%}4bJ
A (25)acquisition accounting 收购会计 740B\pc0
A (26)activity based accounting 作业基础成本计算 xjo;kx\y^
A (27)adjusting events 调整事项 rK1-Mu
A (28)administrative expenses 行政管理费
-v+&pG?m
A (29)advice note 发货通知 I"@p aLZ
A (30)amortization 摊销 G?`-]FMO
A (31)analytical review 分析性检查 ]H ~Y7\N-v
A (32)annual equivalent cost 年度等量成本法 ?}}qu'N:N
A (33)annual report and accounts 年度报告和报表 p3c"ZPO~z
A (34)appraisal cost 检验成本 vJ"i.:Gf4
A (35)appropriation account 盈余分配账户 y,E.SB
A (36)articles of association 公司章程细则 _qn?2u3mnR
A (37)assets 资产 3JO]f5
A (38)assets cover 资产保障 {uU 2)5i2-
A (39)asset value per share 每股资产价值 5RF4]$zT
A (40)associated company 联营公司 h}Rx_d
A (41)attainable standard 可达标准 x)SralWb
A (42)attributable profit 可归属利润 qP3q
A (43)audit 审计 y6-XHeU
A (44)audit report 审计报告 %MZP)k,&U
A (45)auditing standards 审计准则 .oqIZ\iik
A (46)authorized share capital 额定股本 u%3i0BajY
A (47)available hours 可用小时 %{!R
l@
A (48)avoidable costs 可避免成本 4zjs!AK%
B (49)back-to-back loan 易币贷款 rh!;|xB|+
B (50)backflush accounting 倒退成本计算 DkDoA;m
B (51)bad debts 坏帐 nv0#~UgE#a
B (52)bad debts ratio 坏帐比率 "
.4,."
B (53)bank charges 银行手续费 R_ ZK 0ar
B (54)bank overdraft 银行透支 u.,Q4u|!
B (55)bank reconciliation 银行存款调节表 ?A?F.n`
B (56)bank statement 银行对账单 _Mk7U@j+9
B (57)bankruptcy 破产 ` qUX.
B (58)basis of apportionment 分摊基础 ^{F_a
B (59)batch 批量 a~PK
pw2%
B (60)batch costing 分批成本计算 tF7hFL5f
B (61)beta factor B(市场)风险因素 ;W]
\rft[
B (62)bill 账单 r^0F"9eOL
B (63)bill of exchange 汇票 29&bbfU
B (64)bill of landing 提单 D`[Khs f
B (65)bill of materials 用料预计单 jZteooJG|
B (66)bill payable 应付票据 \?**2{9&)
B (67)bill receivable 应收票据 MHU74//fe
B (68)bin card 存货记录卡 ;=4Xz\2
B (69)bonus 红利 lk3=4|?zsE
B (70)book-keeping 薄记 T 2F6)e
B (71)Boston classification 波士顿分类 >yB(lKV
B (72)breakeven chart 保本图 )Ry<a$Q3
B (73)breakeven point 保本点 jQ\zG J3
B (74)breaking-down time 复位时间 j$Ab>}g]
B (75)budget 预算 kLj$@E`4
B (76)budget center 预算中心 j8Cho5C
B (77)budget cost allowance 预算成本折让 k&