700个ACCA入门英语词汇.docxVIP

Assets cover 资产保障 Asset value per share 每股资产价值 Associated company 联营公司 Attainable standard 可达标准 Attributable profit 可归属利润 Audit 审计 Audit report 审计报告 Auditing standards 审计准则 Authorized share capital 额定股本 Available hours 可用小时 Avoidable costs 可避免成本 accounting reference period 会计参照期间 Accrual concept 应计概念 Accrual expenses 应计费用 Acquisition accounting 收购会计 Activity based accounting 作业基础成本计算 Adjusting events 调整事项 Administrative expenses 行政管理费 Advice note 发货通知 Acid test ration 速动比率(酸性测试比率) Acquisition 购置 ABC 作业基础成本计算 absorbed overhead 已吸收制造费用 absorption costing 吸收成本计算 account 帐户，报表 accounting postulate