文档介绍：(1)ABC 作业基础成本计算(2)absorbed overhead 已吸收制造费用(3)absorption costing 吸收成本计算(4)account 帐户, 报表(5)accounting p ostulate 会计假设(6)accounting series release 会计公告文件(7)accounting valuation 会计计价(8)account sale 承销清单(9)accountability concept 经营责任概念(10)accountancy 会计职业(11)accountant 会计师(12)accounting 会计(13)agency cost 代理成本(14)accounting ba ses 会计基础(15)accounting manual 会计手册(16) Accounting period 会计期间(17) Accounting policies 会计方针(18) Accounting rate o f return 会计报酬率(19) Accounting reference date 会计参照日(20) accounting reference period 会计参照期间(21) Accrual concept 应计概念(22) Accrual expenses 应计费用(23) Acid test ration 速动比率( 酸性测试比率) (24) Acquisition 购置(25) Acquisition accounting 收购会计(26) Activity based accounting 作业基础成本计算(27) Adjusting events 调整事项(28) Administrative expenses 行政管理费(29) Advi ce note 发货通知(30) Amortization 摊销(31) Analytical review 分析性检查(32) Annual equivalent cost 年度等量成本法(33) Annual repo rt and accounts 年度报告和报表(34) Appraisal cost 检验成本(35) Appropriation account 盈余分配帐户(36) Articles of association 公司章程细则(37) Assets 资产(38) Assets cover 资产保障(39) Asset value per share 每股资产价值(40) pany 联营公司(41) A ttainable standard 可达标准(42) Attributable profit 可归属利润(43) Audit 审计(44) Audit report 审计报告(45) Auditing standards 审计准则(46) Authorized share capital 额定股本(47) Available hours 可用小时(48) Avoidable costs 可避免成本(49) Back-to-back loan 易币贷款(50) Back flush accounting 倒退成本计算(51) Bad debts 坏帐(52) Bad debts ratio 坏帐比率(53) b