A (1)ABC 作业基础成本计算 :uu\q7@'
A (2)absorbed overhead 已吸收制造费用 nm*1JA.:
A (3)absorption costing 吸收成本计算 v )%EG
A (4)account 账户,报表 @H]g_yw [:
A (5)accounting postulate 会计假设 RRV@nDf
A (6)accounting series release 会计公告文件
vF]?i
A (7)accounting valuation 会计计价 dU:s^^f&R
A (8)account sale 承销清单 YZr^;jfP
A (9)accountability concept 经营责任概念 :1hp_XfJb
A (10)accountancy 会计职业 |jEKUTv,G
A (11)accountant 会计师 O>n L
;I
A (12)accounting 会计 wI#rAx7f-
A (13)agency cost 代理成本 [B+o4+K3
A (14)accounting bases 会计基础 A}t.`FLP,j
A (15)accounting manual 会计手册 P-7!\[];te
A (16)accounting period 会计期间 %vxd($Ti"
A (17)accounting policies 会计方针 v?K
XTc%Z
A (18)accounting rate of return 会计报酬率 \X
Nb 9-
A (19)accounting reference date 会计参照日 8{4I6;e-
A (20)accounting reference period 会计参照期间 sOzjViv
A (21)accrual concept 应计概念 yE{l
Xp;
A (22)accrual expenses 应计费用 |>j=#2
A (23)acid test ration 速动比率(酸性测试比率) D7sw;{ns
A (24)acquisition 购置 >| .jG_s
A (25)acquisition accounting 收购会计 C/<fR:`c
A (26)activity based accounting 作业基础成本计算 t{F6+d p
A (27)adjusting events 调整事项 j
MW|B
A (28)administrative expenses 行政管理费 rYJt;/RtR}
A (29)advice note 发货通知 wD2
2@uM#]
A (30)amortization 摊销 gS4K](KH |
A (31)analytical review 分析性检查 d0MX4bhZ
A (32)annual equivalent cost 年度等量成本法 E36<Wog
A (33)annual report and accounts 年度报告和报表 9oKRu6]D-
A (34)appraisal cost 检验成本 bxrByu~| 1
A (35)appropriation account 盈余分配账户 g#Zb}
^
A (36)articles of association 公司章程细则 i*.Z~$
A (37)assets 资产
k8Qv>z
A (38)assets cover 资产保障 5\:#-IYJ
A (39)asset value per share 每股资产价值 kYPowM
A (40)associated company 联营公司 M}(4>W
A (41)attainable standard 可达标准 ;9,Ll%Lk<
A (42)attributable profit 可归属利润 68;,hS*|6
A (43)audit 审计 _q3SR[k+`
A (44)audit report 审计报告 gA" =
so
A (45)auditing standards 审计准则
[GU!],Y
A (46)authorized share capital 额定股本 j(va#f#
A (47)available hours 可用小时 kki]6_/n
A (48)avoidable costs 可避免成本 q'C'S#qqn
B (49)back-to-back loan 易币贷款 V
[[B~Rs
B (50)backflush accounting 倒退成本计算 57K1e~^
B (51)bad debts 坏帐 {D1=TTr^
B (52)bad debts ratio 坏帐比率 }eEF/o
B (53)bank charges 银行手续费 {;f`t3D
B (54)bank overdraft 银行透支 %+o]1R
B (55)bank reconciliation 银行存款调节表 JeWW~y`e?{
B (56)bank statement 银行对账单 <ywxz1 i
B (57)bankruptcy 破产 &|/C*2A
B (58)basis of apportionment 分摊基础 @^k$`W;
B (59)batch 批量 w2/%e$D!9
B (60)batch costing 分批成本计算 dkG-Yz~
B (61)beta factor B(市场)风险因素 H{p+gj^J
B (62)bill 账单 kIU"-;5tP
B (63)bill of exchange 汇票 CDU^X$Q
B (64)bill of landing 提单 yK{ ;72
B (65)bill of materials 用料预计单 `.L8<