A (1)ABC 作业基础成本计算 dYJW`Q;j.|
A (2)absorbed overhead 已吸收制造费用 "G xf[6B
A (3)absorption costing 吸收成本计算 Ydu=J g5u7
A (4)account 账户,报表 O.*, e
A (5)accounting postulate 会计假设 hC8 '6h
A (6)accounting series release 会计公告文件 mY3x
(#I
A (7)accounting valuation 会计计价 C;;dCsiV5
A (8)account sale 承销清单 (a1 s~
A (9)accountability concept 经营责任概念 7{X I^I:n
A (10)accountancy 会计职业 I/MYS5}
A (11)accountant 会计师 X4Eq/q"
A (12)accounting 会计 3%xj-7z
W
A (13)agency cost 代理成本 #2&_WM!
A (14)accounting bases 会计基础 %Ow ,.+m
A (15)accounting manual 会计手册 6P!M+PO
A (16)accounting period 会计期间 ueYZM<],
A (17)accounting policies 会计方针 \
?)<==^
A (18)accounting rate of return 会计报酬率 [HK[{M =v=
A (19)accounting reference date 会计参照日 FbHk6(/)
A (20)accounting reference period 会计参照期间 5>JrTO 5
A (21)accrual concept 应计概念 z}N= Oe
A (22)accrual expenses 应计费用 ;Zc(qA
A (23)acid test ration 速动比率(酸性测试比率) h4S,(*V$!
A (24)acquisition 购置 m4|9p{E
A (25)acquisition accounting 收购会计 y%\kgWV
A (26)activity based accounting 作业基础成本计算 pV P CxP
A (27)adjusting events 调整事项 4jj@"*^a
A (28)administrative expenses 行政管理费 5+'1 :Sa(i
A (29)advice note 发货通知 o|A V2FM)
A (30)amortization 摊销 hIC$4lR~
A (31)analytical review 分析性检查 RpR;1ktF>
A (32)annual equivalent cost 年度等量成本法 ep Eg 6
A (33)annual report and accounts 年度报告和报表 `(EY/EsY
A (34)appraisal cost 检验成本 S!k cC-7
A (35)appropriation account 盈余分配账户 NS;,(v{*N
A (36)articles of association 公司章程细则 Ylll4w62N
A (37)assets 资产 W :jC2,s!m
A (38)assets cover 资产保障 9dr\=e6) C
A (39)asset value per share 每股资产价值 q3e %L
A (40)associated company 联营公司 '$PiyM|V
A (41)attainable standard 可达标准 [L" (flY(E
A (42)attributable profit 可归属利润 -Yy,L%E]F:
A (43)audit 审计 @%fNB,H`
A (44)audit report 审计报告 |28z4 .
A (45)auditing standards 审计准则 vz*QzVk1
A (46)authorized share capital 额定股本 [F/>pL5U$
A (47)available hours 可用小时 )&<BQIv9/
A (48)avoidable costs 可避免成本 JV Fn=Mw
