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Absolute profitability
Absorption costing
accounting policies
accounting profit
accrual accounting
accumulating compensated absences
acquiree
acquirer
acquisition date
Action analysis report
active market
active market
Activity cost pool
Activity measure
Activity variance
Activity-based costing (ABC)
Activity-based management (ABM)
actuarial assumptions
actuarial gains and losses
actuarial present value of promised retirement benefits
agricultural activity
agricultural produce
Allocation base
amortisation (depreciation)
amortised cost of a financial asset or financial liability
antidilution
asset
assets held by a long-term employee benefit fund
associate
Avoidable cost
Balanced scorecard
basic earnings per share
Batch-level activities
Benchmarking
Bill of materials
biological transformation
biological asset
borrowing costs
Bottleneck
Break-even point
Break-even point (bep) / điểm hòa vốn là gì?
Budget
business
business combination
capital
Capital budgeting
capitalisation
carrying amount
carrying amount
cash
Cash budget
Cash equivalents
Cash equivalents
cash equivalents
cash flows
cash-generating unit
cash-settled share- based payment transaction
cedant
change in accounting estimate
class of assets
class of financial instruments
close members of the family of a person
closing rate
commencement of the lease term
Common-size financial statements
comparability
compensation
Component of an entity
compound financial instrument
consolidated financial statements
Constraint
construction contract
constructive obligation
contingent asset
contingent consideration
contingent liability
contingent rent
contingent share agreement
contingently issuable ordinary shares
contract
Contribution margin (CM) - Số dư đảm phí là gì? Ý nghĩa và cách tính
Contribution margin ratio
control (of an entity)
Conversion cost
corporate assets
corridor
cost
Cost center
Cost of capital
Cost of goods sold (COGS)
cost of inventories
cost of purchase
cost plus contract
Cost-plus pricing
Cost-volume-profit (CVP)
costs of conversion
costs of disposal
costs to sell
credit risk
currency risk
current asset
current cost
current liability
current service cost
current tax
curtailment (of a defined benefit plan)
Customer-level activities
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