A (1)ABC 作业基础成本计算 7@Qcc t4A
A (2)absorbed overhead 已吸收制造费用 Z T
%5T}i
A (3)absorption costing 吸收成本计算 U K!(G
A (4)account 账户,报表 9'
B `]/L
A (5)accounting postulate 会计假设 ]f_p8?j"
A (6)accounting series release 会计公告文件 yWSGi#)1
A (7)accounting valuation 会计计价 @yYkti;4-
A (8)account sale 承销清单 !a\^Sk
/
A (9)accountability concept 经营责任概念 ?J0y|
A (10)accountancy 会计职业 Bzf^ivT3L
A (11)accountant 会计师 6gDN`e,@
A (12)accounting 会计 H5|;{q:j
A (13)agency cost 代理成本 hZb_P\1X
A (14)accounting bases 会计基础 E1
2uZ$X
A (15)accounting manual 会计手册 ~n_HP_Kf?
A (16)accounting period 会计期间 8s@3hXD&
A (17)accounting policies 会计方针 PKz':_|
A (18)accounting rate of return 会计报酬率 At;LO9T3z
A (19)accounting reference date 会计参照日
0y\Z9+G:
A (20)accounting reference period 会计参照期间 F+qm[Bc8
A (21)accrual concept 应计概念 +}AI@+
A (22)accrual expenses 应计费用 Kg]J/|0\
A (23)acid test ration 速动比率(酸性测试比率) DEgXQ[
A (24)acquisition 购置 h(DTa
A (25)acquisition accounting 收购会计 R=?[N
z
A (26)activity based accounting 作业基础成本计算 2=}FBA,2
A (27)adjusting events 调整事项 Q>z8IlJ}
A (28)administrative expenses 行政管理费 V7/Rby Q
A (29)advice note 发货通知 h";L
A (30)amortization 摊销 u3D)M%e
A (31)analytical review 分析性检查 *T1_;4i
A (32)annual equivalent cost 年度等量成本法 h68 xet;
A (33)annual report and accounts 年度报告和报表 er\|i. Y
A (34)appraisal cost 检验成本 2~V*5~fb
A (35)appropriation account 盈余分配账户 !G|@6W`
A (36)articles of association 公司章程细则 7
tp36 TE
A (37)assets 资产 *Pr
)%
A (38)assets cover 资产保障 "dlVk~
A (39)asset value per share 每股资产价值 cMIE
tK`
A (40)associated company 联营公司 Z_NCD`i;
A (41)attainable standard 可达标准 fP1!)po
A (42)attributable profit 可归属利润 :4|4 =mkr
A (43)audit 审计 *qq+jsA6wH
A (44)audit report 审计报告 eO1lnO|
A (45)auditing standards 审计准则 RnN!2K
A (46)authorized share capital 额定股本
\=o-
A (47)available hours 可用小时 b.938#3,
A (48)avoidable costs 可避免成本 "@ n%Z