A (1)ABC 作业基础成本计算 |2&mvjk@
H
A (2)absorbed overhead 已吸收制造费用 Uus)2R7
A (3)absorption costing 吸收成本计算 dvWlx]'
A (4)account 账户,报表 |Gs-9+'y
A (5)accounting postulate 会计假设 Jsnmn$C
A (6)accounting series release 会计公告文件 EkAqFcKLq
A (7)accounting valuation 会计计价 ZXDMbMD
A (8)account sale 承销清单 PWD]qtr
A (9)accountability concept 经营责任概念 %mvx}xV
A (10)accountancy 会计职业 Sm_:SF!<D6
A (11)accountant 会计师 +~{nU'
A (12)accounting 会计 m)RxV@
A (13)agency cost 代理成本 \*"0wR;[K
A (14)accounting bases 会计基础 >)Z2bCe
A (15)accounting manual 会计手册 ,F9wc<V8
A (16)accounting period 会计期间 44{:UhJkx
A (17)accounting policies 会计方针 ZU@jtqq
A (18)accounting rate of return 会计报酬率 C)^\?DH
A (19)accounting reference date 会计参照日 R#bV/7Ol
A (20)accounting reference period 会计参照期间 3:Egqw
A (21)accrual concept 应计概念 5e8-?w%e
A (22)accrual expenses 应计费用 `l0icfy
A (23)acid test ration 速动比率(酸性测试比率) ?iO^b.'I#
A (24)acquisition 购置 jtpN o~O
A (25)acquisition accounting 收购会计 l+X^x%EA
A (26)activity based accounting 作业基础成本计算 CMjPp`rA
A (27)adjusting events 调整事项 ^O:RS
g9
A (28)administrative expenses 行政管理费 2m}]z.w#
A (29)advice note 发货通知 K{h]./%
A (30)amortization 摊销 |Qq'_4:
A (31)analytical review 分析性检查
DYk->)
A (32)annual equivalent cost 年度等量成本法 FsZEB/c
A (33)annual report and accounts 年度报告和报表 evk
<<zi
A (34)appraisal cost 检验成本 WW@"75t
A (35)appropriation account 盈余分配账户 a#**96Av
A (36)articles of association 公司章程细则 8>+eGz|
A (37)assets 资产 9.}3RAB(cv
A (38)assets cover 资产保障 '~=xP
A (39)asset value per share 每股资产价值 Qn cS&
A (40)associated company 联营公司 o|.me G
A (41)attainable standard 可达标准 yf>,oNIAg
A (42)attributable profit 可归属利润 52Ffle8
A (43)audit 审计 md_s2d
A (44)audit report 审计报告 sW`iXsbWM>
A (45)auditing standards 审计准则
6UP3Ij
A (46)authorized share capital 额定股本 Y{{,62D
A (47)available hours 可用小时 Ps,w(k{d
A (48)avoidable costs 可避免成本 w5R9\<3
L
B (49)back-to-back loan 易币贷款 uty]-k
B (50)backflush accounting 倒退成本计算 n8C {Okr
B (51)bad debts 坏帐
1fG@r%4
B (52)bad debts ratio 坏帐比率 Nq1RAM
B (53)bank charges 银行手续费 F&Z>B};
B (54)bank overdraft 银行透支 JsdEA
B (55)bank reconciliation 银行存款调节表 ,FP
gs0rrS
B (56)bank statement 银行对账单 1x8]&
B (57)bankruptcy 破产 SK2pOZN
B (58)basis of apportionment 分摊基础 %tjEVQa
B (59)batch 批量 @}}1xP4Sr
B (60)batch costing 分批成本计算 y!Eh /KD
B (61)beta factor B(市场)风险因素 6n4S$a
B (62)bill 账单 L(YT6Vmm+t
B (63)bill of exchange 汇票 @XJv9aq
B (64)bill of landing 提单 v8=MO:>{R
B (65)bill of materials 用料预计单 Y*Rqgpu
$
B (66)bill payable 应付票据 a#@opUn-
B (67)bill receivable 应收票据 ^B]t4N2i
B (68)bin card 存货记录卡 g-`NsqzD
B (69)bonus 红利 \8H"lcj:
B (70)book-keeping 薄记 <Z wEdq
B (71)Boston classification 波士顿分类 o{eG6
B (72)breakeven chart 保本图 iE{ SqX
B (73)breakeven point 保本点 svII =JB
B (74)breaking-down time 复位时间 ,s<d"]<
B (75)budget 预算 Oms`i&}"}
B (76)budget center 预算中心 Ds$;{wl#x
B (77)budget cost allowance 预算成本折让 m{" zFD/
B (78)budget manual 预算手册 4cL=f
B (79)budget period 预算期间 T~d';P
B (80)budgetary control 预算控制 ng\S
%nA&J
B (81)budgeted capacity 预算生产能力 kSrzIq<xre
B (82)burden 制造费用 l$NEx0Dffz
B (83)business center 经营中心 U^S0H(>
B (84)business entity 营业个体 &'j77tqOk
B (85)business unit 经营单位 "^7Uk#!
7
B (86)buy-out management 管理性购买产权 AUd}) UR
B (87)by-product 副产品 \>Q,AyL
C (88)called-up share capital 催缴股本 n%hnL$!z
C (89)capacity 生产能力 ('Pd
GV4V
C (90)capacity ratios 生产能力比率 / ffWmb_4
C (91)capital 资本 UJ+JVj
C (92)capital assets pricing model 资本资产计价模式 37D
vI&
C (93)capital commitment 承诺资本 W@LR!EW)
C (94)capital employed 已运用的资本 A1@a:P=
C (95)capital expenditure 资本支出 MiI7s;
C (96)capital expenditure authorization 资本支出核准 eAEVpC2
C (97)capital expenditure control 资本支出控制 NjLd-v"2
C (98)capital expenditure proposal 资本支出申请 [&&4lKC}u
C (99)capital funding planning 资本基金筹集计划 fzcT(y
C (100)capital gain 资本收益 ^ +G> N
C (101)capital investment appraisal 资本投资评估 ME"/%59r
C (102)capital maintenance 资本保全 bL<cgtz7)
C (103)capital resource planning 资本资源计划 SqLKF<tY]/
C (104)capital surplus 资本盈余 i+6/ g
C (105)capital turnover 资本周转率 2TO1i0
C (106)card 记录卡 <U";V)
C (107)cash 现金 z%z$'m
C (108)cash account 现金账户 K> U&jH
C (109)cash book 现金账薄 Tbw8#[6AX
C (110)cash cow 金牛产品 v,! u{QP
C (111)cash flow 现金流量 XooAL0w
C (112)cash discounted 现金贴现 G9
TUU.T
C (113)cash flow budget 现金流量预算 9hQ{r 2
C (114)cash flow statement 现金流量表 j
yE+?4w;
C (115)cash ledger 现金分类账 v2^CBKZ+
C (116)cash limit 现金限额 ">7 bnOJ
C (117)CCA 现时成本会计
d#su
C (118)center 中心 CS
C (119)changeover time 变更时间 x
:s-\>RcA
C (120)chartered entity 特许经济个体 pbNVj~
#6
C (121)cheque 支票 )Lq FZ~B
C (122)cheque register 支票登记薄 $0
)K [K
C (123)coin analysis 零钱分类 YZd4% zF
C (124)classification 分类 2epL!j)Wh
C (125)clock card 工时卡 &^"m
6
C (126)code 代码 V3S`8VI
C (127)commitment accounting 承诺确认会计 xo}hu%XL
C (128)common cost 共同成本 & |r)pl0$
C (129)company limited by guarantee 有限担保责任公司 \4DH&gZ[