A (1)ABC 作业基础成本计算 ;L-=z]IR,
A (2)absorbed overhead 已吸收制造费用 $>)0t@[f
A (3)absorption costing 吸收成本计算 TP
p]UG
A (4)account 账户,报表 qO{z{@jo55
A (5)accounting postulate 会计假设 +tPBm{|
A (6)accounting series release 会计公告文件 217G[YE-
A (7)accounting valuation 会计计价 'jt7H{M
A (8)account sale 承销清单 D!`;v Z\>
A (9)accountability concept 经营责任概念 *'((_NZ>
A (10)accountancy 会计职业 ZvRa"j
A (11)accountant 会计师
fRS;6Jc
A (12)accounting 会计 Z],j|rWy6
A (13)agency cost 代理成本 (?e%w}
A (14)accounting bases 会计基础 }40T'y
A (15)accounting manual 会计手册 ,`t+X=#
A (16)accounting period 会计期间 V 20h\(\\
A (17)accounting policies 会计方针 W
)FxN,
A (18)accounting rate of return 会计报酬率 @^| [J
_4
A (19)accounting reference date 会计参照日 >oW]3)$4S
A (20)accounting reference period 会计参照期间 HA'~1$#z
A (21)accrual concept 应计概念 ]-gyXE1.r
A (22)accrual expenses 应计费用 %IsodtkDu
A (23)acid test ration 速动比率(酸性测试比率) REW[`MBQ
A (24)acquisition 购置 svpQ.Q
A (25)acquisition accounting 收购会计 lu.]R>w
A (26)activity based accounting 作业基础成本计算 QF
P9"FM5F
A (27)adjusting events 调整事项 _a$qsY
A (28)administrative expenses 行政管理费 dlYpbw}W&<
A (29)advice note 发货通知 \_Bj"K
A (30)amortization 摊销 wm~7`&
A (31)analytical review 分析性检查 Gxw1P@<F:
A (32)annual equivalent cost 年度等量成本法 6ll!7U(9(
A (33)annual report and accounts 年度报告和报表 d]DV\*v
A (34)appraisal cost 检验成本 x9YQd69
A (35)appropriation account 盈余分配账户 &M13F>!
A (36)articles of association 公司章程细则 $d*9]M4
A (37)assets 资产 >jt2vU@t.
A (38)assets cover 资产保障 ;e
?M;-
A (39)asset value per share 每股资产价值
NzgG77>
A (40)associated company 联营公司 /DAR'9@h
A (41)attainable standard 可达标准 $INB_/RE
A (42)attributable profit 可归属利润 UGAV"0
A (43)audit 审计 TUfj\d,
A (44)audit report 审计报告 Yw|v5/>
A (45)auditing standards 审计准则 7P1Pk?pxy
A (46)authorized share capital 额定股本 Qu|CXUk
A (47)available hours 可用小时 a{`hAI${
A (48)avoidable costs 可避免成本 = wz}yfdrC
B (49)back-to-back loan 易币贷款 &5 "!0
B (50)backflush accounting 倒退成本计算 ed6@o4D/kf
B (51)bad debts 坏帐 B|m)V9A%-
B (52)bad debts ratio 坏帐比率 ?c#s}IH
B (53)bank charges 银行手续费 vhBW1/w&F
B (54)bank overdraft 银行透支 ,ua1sTgQ
B (55)bank reconciliation 银行存款调节表 RqA>" [L
B (56)bank statement 银行对账单 ^8
VW$}
B (57)bankruptcy 破产 afrF
%!
B (58)basis of apportionment 分摊基础 D40 vCax^J
B (59)batch 批量 5m1J&TZ0
B (60)batch costing 分批成本计算 gkr9+
B (61)beta factor B(市场)风险因素 bv4umL /
B (62)bill 账单 Go%Z^pF3CO
B (63)bill of exchange 汇票 d"XZlEV
B (64)bill of landing 提单 A|ZT;\
B (65)bill of materials 用料预计单 kyHli~Nr"
B (66)bill payable 应付票据 ji ?Hw
B (67)bill receivable 应收票据 WZ' Z"'
B (68)bin card 存货记录卡 7DAP_C
B (69)bonus 红利 |0[Buh[_:c
B (70)book-keeping 薄记 ei5YxV6I
B (71)Boston classification 波士顿分类 @;egnXxF<