1)ABC 作業(yè)基礎(chǔ)成本計算
(2)absorbed overhead 已吸收制造費用
(3)absorption costing 吸收成本計算
(4)account 帳戶,報表
(5)accounting postulate 會計假設(shè)
(6)accounting series release會計公告文件
(7)accounting valuation 會計計價
(8)account sale 承銷清單
(9)accountability concept 經(jīng)營責任概念
(10)accountancy 會計職業(yè)
(11)accountant 會計師
(12)accounting 會計
(13)agency cost 代理成本
(14)accounting bases 會計基礎(chǔ)
(15)accounting manual 會計手冊
(16) Accounting period 會計期間
(17) Accounting policies 會計方針
(18) Accounting rate of return會計報酬率
(19) Accounting reference date會計參照日
(20) accounting reference period 會計參照期間
(21) Accrual concept 應(yīng)計概念
(22) Accrual expenses 應(yīng)計費用
(23) Acid test ration速動比率
(24) Acquisition 購置
(25) Acquisition accounting 收購會計
(26) Activity based accounting 作業(yè)基礎(chǔ)成本計算
(27) Adjusting events 調(diào)整事項
(28) Administrative expenses 行政管理費
(29) Advice note 發(fā)貨通知
(30) Amortization 攤銷
(31) Analytical review 分析性檢查
(32) Annual equivalent cost年度等量成本法
(33) Annual report and accounts 年度報告和報表
(34) Appraisal cost 檢驗成本
(35) Appropriation account 盈余分配帳戶
(36) Articles of association 公司章程細則
(37) Assets 資產(chǎn)
(38) Assets cover 資產(chǎn)保障
(39) Asset value per share 每股資產(chǎn)價值
(40) Associated company 聯(lián)營公司
(41) Attainable standard 可達標準
(42) Attributable profit 可歸屬利潤
(43) Audit 審計
(44) Audit report 審計報告
(45) Auditing standards 審計準則
(46) Authorized share capital 額定股本
(47) Available hours 可用小時
(48) Avoidable costs 可避免成本
(49) Back-to-back loan 易幣貸款
(50) Back flush accounting 倒退成本計算
(51) Bad debts 壞帳
(52) Bad debts ratio 壞帳比率
(53) bank charges 銀行手續(xù)費
(54) Bank overdraft 銀行透支
(55) Bank reconciliation 銀行存款調(diào)節(jié)表
(56) Bank statement 銀行對帳單
(57) Bankruptcy 破產(chǎn)
(58) Basis of apportionment 分攤基礎(chǔ)
(59) Batch 批量
(60) Batch costing 分批成本計算
(61) Beta factor(市場)風險因素
(62) Bill 帳單
(63) Bill of exchange 匯票
(64) Bill of landing 提單
(65) Bill of materials 用料預(yù)計單
(66) Bill payable 應(yīng)付票據(jù)
(67) Bill receivable 應(yīng)收票據(jù)
(68) Bin card 存貨記錄卡
(69) Bonus 紅利
(70) book-keeping 薄記
(71)Boston classification 波士頓分類
(72) Breakeven chart 保本圖
(73) Breakeven point 保本點
(74) breaking-down time 復(fù)位時間
(75) Budget 預(yù)算
(76) Budget center 預(yù)算中心
(77) Budget cost allowance 預(yù)算成本折讓
，我們將會及時處理。