Paper2.4与2.5基本词汇.docVIP

A????(1)ABC????作业基础成本计算A????(2)absorbed overhead????已吸收制造费用A????(3)absorption costing????吸收成本计算A????(4)account????帐户,报表A????(5)accounting ’postulate????会计假设A????(6)accounting series release????会计公告文件A????(7)accounting valuation????会计计价A????(8)account sale????承销清单A????(9)accountability concept????经营责任概念A????(10)accountancy????会计职业A????(11)accountant????会计师A????(12)accounting????会计A????(13)agency cost????代理成本A????(14)accounting bases????会计基础A????(15)accounting manual?????会计手册A????(16)accounting period????会计期间A????(17)accounting policies????会计方针A????(18)accounting rate of return????会计报酬率A????(19)accounting reference date????会计参照日A????(20)accounting reference period????会计参照期间A????(21)accrual concept????应计概念A????(22)accrual expenses????应计费用A????(23)acid test ration????速动比率(酸性测试比率)A????(24)acquisition????购置A????(25)acquisition accounting????收购会计A????(26)activity based accounting????作业基础成本计算A????(27)adjusting events????调整事项A????(28)administrative expenses????行政管理费A????(29)advice note????发货通知A????(30)amortization????摊销A????(31)analytical review????分析性检查A????(32)annual equivalent cost????年度等量成本法A????(33)annual report and accounts????年度报告和报表A????(34)appraisal cost????检验成本A????(35)appropriation account????盈余分配帐户A????(36)articles of association????公司章程细则A????(37)assets????资产A????(38)assets cover????资产保障A????(39)asset value per share????每股资产价值A????(40)associated company????联营公司A????(41)attainable standard????可达标准A????(42)attributable profit????可归属利润A????(43)audit????审计A????(44)audit report????审计报告A????(45)auditing standards????审计准则A????(46)authorized share capital????额定股本A????(47)available hours????可用小时A????(48)avoidable costs????可避免成本B????(49)back-to-back loan????易币贷款B????(50)backflush accounting????倒退成本计算B????(51)bad debts????坏帐B????(52)bad debts ratio????坏帐比率B????(53)bank charges?????银行手续费B????(54)bank overdraft????银行透支B????(55)bank reconciliation????银行存款调节表B????(56)bank statement????银行对帐单B????(57)bankruptcy????破产B????(