Absorption costing and marginal costing compared,吸收成本法与边际成本法的比较,Accounts payable payment period,应付帐款付款期,Behavioural implications of budgeting,预算编制的行为含义.
ABC method of stores control, 存储控制ABC方法
Abnormal gain, 异常收益,
Abnormal loss, 非正常损失,
Absorption base 基本的吸收
Absorption costing,吸收成本法
Absorption costing and marginal costing compared,吸收成本法与边际成本法的比较,
Absorption of overheads,间接费用的吸收
Accounting measures,会计核算办法
Accounts payable payment period,应付帐款付款期,》》》推荐阅读:2017年12月份ACCA的考试重点及学习安排
Accounts receivable collection period,应收帐款收款期,
Acid test ratio,酸试验比,
Active cell,活跃的细胞,
Activity based costing (ABC),作业成本法(ABC),
Activity ratio,活动比率
Additive model,加法模型
Administration overhead,管理费用,
Allocation,分配
Apportioned costs,分摊费用,
Appraisal costs,鉴定成本,
Aspiration level,期望值,
Aspiration level,
Aspirations budget,理想的预算,
Asset turnover,资产周转率,
Attainable standards,达到的标准,
Attendance record,考勤记录,
Attributable fixed costs,可归因固定成本,
AVCO,富高
Average age of working capital,周转资本平均年龄,
Average inventory,平均库存,
Avoidable costs,可避免成本,
Balanced scorecard approach,平衡记分卡法
Banks,银行
Bar chart,条形图
Basic standard,基本标准
Batch,批
Batch costing,分批成本计算法,
Behavioural implications of budgeting,预算编制的行为含义
Benchmarking,标杆管理
Bill of materials,材料比尔
推荐阅读:ACCA课程 ACCA备考 ACCA报考 ACCA报考费
ACCA考试交流群:263939483 ACCA微博:金程教育 微信公众号:ACCA备考
F1-F4资料分享群:651434475
F5-F9资料分享群:651435848
填写信息获取ACCA资料