A (1)ABC 作业基础成本计算 'lIT7MK
A (2)absorbed overhead 已吸收制造费用 -V4@BKI8
A (3)absorption costing 吸收成本计算 `n5|4yaG~
A (4)account 账户,报表 JNX7]j\
A (5)accounting postulate 会计假设
D&N5)
A (6)accounting series release 会计公告文件 dc%+f
A (7)accounting valuation 会计计价 wU+ofj;
+I
A (8)account sale 承销清单 trgj]|?M
A (9)accountability concept 经营责任概念 ULQ*cW&;?
A (10)accountancy 会计职业 8$3 Tu"+;
A (11)accountant 会计师 cB?HMLbG>
A (12)accounting 会计 oD!72W_:
A (13)agency cost 代理成本 ,v)@&1Wh:
A (14)accounting bases 会计基础 4-cnkv\~
A (15)accounting manual 会计手册 $&lS7}
A (16)accounting period 会计期间 *,pG4kh!
A (17)accounting policies 会计方针 F=d#$-yg
A (18)accounting rate of return 会计报酬率 })T_D\2M
A (19)accounting reference date 会计参照日 bU_9GGG|
A (20)accounting reference period 会计参照期间 X "1q$xwc
A (21)accrual concept 应计概念 qZA?M=NT?
A (22)accrual expenses 应计费用 hc~--[1c:
A (23)acid test ration 速动比率(酸性测试比率) G H^i,88
A (24)acquisition 购置 9\Yj`,i5
A (25)acquisition accounting 收购会计 WR~uy|mX
A (26)activity based accounting 作业基础成本计算 3haY{CEr
A (27)adjusting events 调整事项 LFg<j1Gk`
A (28)administrative expenses 行政管理费 rD<@$KpP
A (29)advice note 发货通知 yuKfhg7
A (30)amortization 摊销 O!/J2SfuDH
A (31)analytical review 分析性检查 p,ZubRJ"
A (32)annual equivalent cost 年度等量成本法 <qHwY.
A (33)annual report and accounts 年度报告和报表 N:gS]OI*
A (34)appraisal cost 检验成本 rj<%_d'Z`
A (35)appropriation account 盈余分配账户 QGLfZ
vTT
A (36)articles of association 公司章程细则 p~=%CG^5
A (37)assets 资产 $K;4=zN>t:
A (38)assets cover 资产保障
bQ
A (39)asset value per share 每股资产价值 JLc\KVmF
A (40)associated company 联营公司 1z[WJ}$u
A (41)attainable standard 可达标准 T<p>:$vo
A (42)attributable profit 可归属利润 m,*t}j0 7
A (43)audit 审计 B8[H><)o\y
A (44)audit report 审计报告 D2?~03c
A (45)auditing standards 审计准则 #lV&U
A (46)authorized share capital 额定股本 Ct
#hl8b:
A (47)available hours 可用小时 G7zfyw}W
A (48)avoidable costs 可避免成本 )"j_NlO
B (49)back-to-back loan 易币贷款 I uhyBo
B (50)backflush accounting 倒退成本计算 PjRKYa_U
B (51)bad debts 坏帐 "$
u
"Py
B (52)bad debts ratio 坏帐比率 ap_(/W
B (53)bank charges 银行手续费 =EV8~hMyqh
B (54)bank overdraft 银行透支 J+Y&