A (1)ABC 作业基础成本计算 :acQK=fe
A (2)absorbed overhead 已吸收制造费用 a82mC r
A (3)absorption costing 吸收成本计算 {_~G+rqY
A (4)account 账户,报表 %:,=J
A (5)accounting postulate 会计假设 8bGq"!w-
A (6)accounting series release 会计公告文件 ,$]q2aL
A (7)accounting valuation 会计计价 } 8P}L@q
A (8)account sale 承销清单 9y5\4&v
A (9)accountability concept 经营责任概念 XZInu5(
A (10)accountancy 会计职业 PsgzDhRv
A (11)accountant 会计师 $"8k|^Z3
A (12)accounting 会计 'O`3FI
A (13)agency cost 代理成本 9CNHjs+-}s
A (14)accounting bases 会计基础 *o[%?$8T
A (15)accounting manual 会计手册 ;Wa{q.)
A (16)accounting period 会计期间 /wTf&_"mTL
A (17)accounting policies 会计方针 KVR}Tp/R
A (18)accounting rate of return 会计报酬率 .vv*bx
A (19)accounting reference date 会计参照日 <J)A_Kx[57
A (20)accounting reference period 会计参照期间
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A (21)accrual concept 应计概念 MuobMD}jqe
A (22)accrual expenses 应计费用 5u46Vl{
A (23)acid test ration 速动比率(酸性测试比率) _@N)]!\MgP
A (24)acquisition 购置 $3TTHS o
A (25)acquisition accounting 收购会计 +29\'w,
A (26)activity based accounting 作业基础成本计算 #%9]Lq
A (27)adjusting events 调整事项
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A (28)administrative expenses 行政管理费 >, E$bm2
A (29)advice note 发货通知 swlWe}1
A (30)amortization 摊销 }$U[5wL,_
A (31)analytical review 分析性检查 tA-B3 ]
A (32)annual equivalent cost 年度等量成本法 mr!I}I7x&x
A (33)annual report and accounts 年度报告和报表
nvPE
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A (34)appraisal cost 检验成本 DANSexW
A (35)appropriation account 盈余分配账户 `t1$Ew<
A (36)articles of association 公司章程细则 @vYmkF`
A (37)assets 资产 !C#RW=h9
A (38)assets cover 资产保障 fmJW d
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A (39)asset value per share 每股资产价值 X~he36-+<
A (40)associated company 联营公司 4w( vRe
A (41)attainable standard 可达标准 $NT9LtT@K
A (42)attributable profit 可归属利润 #/Fu*0/)`
A (43)audit 审计 />Vx*^u8Hz
A (44)audit report 审计报告 HF: T]n,
A (45)auditing standards 审计准则 el?V2v[
A (46)authorized share capital 额定股本 ;_/q>DR>,3
A (47)available hours 可用小时 {z /^X<T
A (48)avoidable costs 可避免成本
f_!`~`04
B (49)back-to-back loan 易币贷款 .4<U*X
kt
B (50)backflush accounting 倒退成本计算 1Wk
EPj,
B (51)bad debts 坏帐 LU,"i^T
B (52)bad debts ratio 坏帐比率 8 tygs
B (53)bank charges 银行手续费 50ew/fZj|
B (54)bank overdraft 银行透支 SECQVA_y`
B (55)bank reconciliation 银行存款调节表 7J;~&x
B (56)bank statement 银行对账单 L"h@`3o|
B (57)bankruptcy 破产 Sz|CreFK16
B (58)basis of apportionment 分摊基础 6KCmswvE
B (59)batch 批量 {7Avba
B (60)batch costing 分批成本计算 En9]x"_
B (61)beta factor B(市场)风险因素 $p3Wjf:bH
B (62)bill 账单 1?RCJ]
e5
B (63)bill of exchange 汇票 g0j4<\F2\
B (64)bill of landing 提单 .'b3iG&
B (65)bill of materials 用料预计单 )H9*NB8%
B (66)bill payable 应付票据 (kQ.tsl
B (67)bill receivable 应收票据 nRB>[lG
B (68)bin card 存货记录卡 (}
X?v`Y^W
B (69)bonus 红利 iW@Vw{|i I
B (70)book-keeping 薄记 Q|B|#?E==
B (71)Boston classification 波士顿分类 X$ B]P7G7
B (72)breakeven chart 保本图 n
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B (73)breakeven point 保本点 oPu|Q^I=
B (74)breaking-down time 复位时间 V$<G)dwUG5
B (75)budget 预算 zQ5jx5B":
B (76)budget center 预算中心 @B'8SLoP
B (77)budget cost allowance 预算成本折让 4A/,X>W61
B (78)budget manual 预算手册 ]jVSsSv
B (79)budget period 预算期间 aE\BAbD7
B (80)budgetary control 预算控制 ,(0XsBL
B (81)budgeted capacity 预算生产能力 ^T&u!{82j
B (82)burden 制造费用 xbrmPGpW$
B (83)business center 经营中心 9LEilmPs
B (84)business entity 营业个体 @=0r3
B (85)business unit 经营单位 >?9 WeXG
B (86)buy-out management 管理性购买产权 sRyw\v-=P
B (87)by-product 副产品 {,f!'i&b@
C (88)called-up share capital 催缴股本 3.<6;?
C (89)capacity 生产能力 Ac!&j=ZE
C (90)capacity ratios 生产能力比率 ]X:
rby$
C (91)capital 资本 nn)`eR&
C (92)capital assets pricing model 资本资产计价模式 /GuSIZg"_
C (93)capital commitment 承诺资本 aT1CpY=T|.
C (94)capital employed 已运用的资本 JXY!c\,
C (95)capital expenditure 资本支出 a^XTW7]r
C (96)capital expenditure authorization 资本支出核准 (C l`+ V
C (97)capital expenditure control 资本支出控制 @b!R2Yq
C (98)capital expenditure proposal 资本支出申请 ^[seK)
S=
C (99)capital funding planning 资本基金筹集计划 c_G-R+
C (100)capital gain 资本收益 *2Vp
4
C (101)capital investment appraisal 资本投资评估 j,56Lh%1
C (102)capital maintenance 资本保全 0"kE^=
C (103)capital resource planning 资本资源计划 2rj/wakd
C (104)capital surplus 资本盈余 CS;W)F
C (105)capital turnover 资本周转率 Y!a+#N!
C (106)card 记录卡 *)NR$9lGv
C (107)cash 现金 g;-+7ViIr
C (108)cash account 现金账户 EK8E
C (109)cash book 现金账薄 \Qi#'c$5+a
C (110)cash cow 金牛产品 CFBUQMl>
C (111)cash flow 现金流量 8XYD
L]I'
C (112)cash discounted 现金贴现 :nKsZ1b X
C (113)cash flow budget 现金流量预算 mF*?e/
C (114)cash flow statement 现金流量表 y/@;c)1b9
C (115)cash ledger 现金分类账 5"}y\
C (116)cash limit 现金限额 @vdc)vN[/
C (117)CCA 现时成本会计 KO-Zz&2f
C (118)center 中心 oBRm\8 2|
C (119)changeover time 变更时间 z^P* :
C (120)chartered entity 特许经济个体 T3G/v)ufd
C (121)cheque 支票 co<2e#p;
C (122)cheque register 支票登记薄 )'j_D<
C (123)coin analysis 零钱分类 7#Uz*G\iZ
C (124)classification 分类 [>$\s=` h
C (125)clock card 工时卡 V`g\ja*Y
C (126)code 代码 rysP)e
C (127)commitment accounting 承诺确认会计 >?>u bM`,
C (128)common cost 共同成本 BP[CR1Gs
C (129)company limited by guarantee 有限担保责任公司 yhSk"e'G