A ABC overhead costing 作业成本法下的间接成本分摊 absorption costing 吸收成本法 absorption cost, benefits and limitation 吸收成本法的优点与局限性 accelerated depreciation methods 加速折旧法 accounting assumptions and conventions 会计假设和会计惯例 accounting changes 会计变更 accounting equation 会计恒等式 accounting for cost flows in a manufacturing company 制造业成本流转会计 Account for the Impairment or Disposal of Long-lived Assets 长期资产损失或处置会计 accounting information systems 会计信息系统 accounting policies 会计政策 accounting recognition 会计确认 accounting , accrual 权责发生制 accounting , responsibility 会计责任 accounting, variable overhead 变动制造费用会计 accounting, payable 应付账款 accounting, receivable 应收账款 accounts receivables disclosure 应收账款披露 accrual accounting 权责发生制 activity analysis 作业活动分析 activity cost driver 作业成本动因 activity method (variable charge approach) 作业方法（变动法
