.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(
