A (1)ABC 作业基础成本计算 &+]x;K
A (2)absorbed overhead 已吸收制造费用 Uuz?8/w}
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A (3)absorption costing 吸收成本计算 >j:|3atb
A (4)account 账户,报表 UO1$UF!
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A (5)accounting postulate 会计假设 I{EI
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A (6)accounting series release 会计公告文件 OW#_ty_ul
A (7)accounting valuation 会计计价 -O %[!&`
A (8)account sale 承销清单 rmQ\RP W
A (9)accountability concept 经营责任概念 BCBU b
A (10)accountancy 会计职业 Pa[?L:E
A (11)accountant 会计师 d EIa=e|
A (12)accounting 会计 pND48 g
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A (13)agency cost 代理成本 D$$3fN.iEL
A (14)accounting bases 会计基础 O{nC^`X
A (15)accounting manual 会计手册 0Nt%YP
A (16)accounting period 会计期间 vbedk+dd?A
A (17)accounting policies 会计方针 {KsVK4\r
A (18)accounting rate of return 会计报酬率 *w|iu^G
A (19)accounting reference date 会计参照日 :l;,m}#@
A (20)accounting reference period 会计参照期间 7PA=)a\
A (21)accrual concept 应计概念 L&QtHSzy
A (22)accrual expenses 应计费用 NZfd_? 3
A (23)acid test ration 速动比率(酸性测试比率) s&0*'^'O[S
A (24)acquisition 购置 !]G jIT]Oh
A (25)acquisition accounting 收购会计 7N6zqjIB
A (26)activity based accounting 作业基础成本计算 8:<1
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A (27)adjusting events 调整事项 #r(a~
A (28)administrative expenses 行政管理费 Zikm?(J
A (29)advice note 发货通知 umryA{Ps
A (30)amortization 摊销 DP0Z*8Ia
A (31)analytical review 分析性检查 %;
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A (32)annual equivalent cost 年度等量成本法 X~%IM1+L;
A (33)annual report and accounts 年度报告和报表 %xHu,*
A (34)appraisal cost 检验成本 m
EFWo
A (35)appropriation account 盈余分配账户 t"tNtLI
A (36)articles of association 公司章程细则 leR"j
A (37)assets 资产 }-dF+m:
A (38)assets cover 资产保障 eWw y28t
A (39)asset value per share 每股资产价值 OoSa95#x
A (40)associated company 联营公司 9T/<x-FD
A (41)attainable standard 可达标准 0OEtU5lf`y
A (42)attributable profit 可归属利润 F=VoFmF@
A (43)audit 审计 v >NTh
A (44)audit report 审计报告 4 #G3ew
A (45)auditing standards 审计准则 sE}sE=\
A (46)authorized share capital 额定股本 [|jIC
A (47)available hours 可用小时 ijg,'a~3E
A (48)avoidable costs 可避免成本 . rRc
B (49)back-to-back loan 易币贷款 u>1v~3,r#
B (50)backflush accounting 倒退成本计算 y^3,X_0
B (51)bad debts 坏帐 N*?
WUn9]
B (52)bad debts ratio 坏帐比率 HaS[.&\S0
B (53)bank charges 银行手续费 %$^$'6\77
B (54)bank overdraft 银行透支 fq{I$syY
B (55)bank reconciliation 银行存款调节表 6mX: =Q
B (56)bank statement 银行对账单 } cRi
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B (57)bankruptcy 破产 u"eZa!#
B (58)basis of apportionment 分摊基础 xR _DY'z
B (59)batch 批量 ddl3fl#f
B (60)batch costing 分批成本计算 V`U/'N-ay
B (61)beta factor B(市场)风险因素 %sYk0~
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B (62)bill 账单 ;>sq_4_
B (63)bill of exchange 汇票 D=<t;+|
B (64)bill of landing 提单 gZ=)qT]Pj
B (65)bill of materials 用料预计单 2zwuvgiZ
B (66)bill payable 应付票据 p{w}
B (67)bill receivable 应收票据 g}^4^88=a
B (68)bin card 存货记录卡 Ogn,1nm%
B (69)bonus 红利 =xl7vHn7
B (70)book-keeping 薄记 A-}PpH~.Z
B (71)Boston classification 波士顿分类 UX03"gX
B (72)breakeven chart 保本图 >Y44{D\`
B (73)breakeven point 保本点 +W!'B
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B (74)breaking-down time 复位时间 H)-L%l|9
B (75)budget 预算 [qq`cT@
B (76)budget center 预算中心 A5`#Ot*3
B (77)budget cost allowance 预算成本折让 >I{4
B (78)budget manual 预算手册 H;4oZ[g
B (79)budget period 预算期间 _ak.G=
B (80)budgetary control 预算控制 &IxxDvP3k
B (81)budgeted capacity 预算生产能力 w}fqs/)w
B (82)burden 制造费用 xtG)^x!
B (83)business center 经营中心 bwv/{3G,Ys
B (84)business entity 营业个体 W5M
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B (85)business unit 经营单位 7m vSo350
B (86)buy-out management 管理性购买产权 DX7Ou%P,mg
B (87)by-product 副产品 Sz^TGF
C (88)called-up share capital 催缴股本 8.6no
C (89)capacity 生产能力 i+kFL$N
C (90)capacity ratios 生产能力比率 Tey,N^=ek
C (91)capital 资本 }//8$Z<(
C (92)capital assets pricing model 资本资产计价模式 Z:W')Nd(
C (93)capital commitment 承诺资本 g9RzzE!
C (94)capital employed 已运用的资本 17?NR\Q
C (95)capital expenditure 资本支出 2y&_Z^kI?
C (96)capital expenditure authorization 资本支出核准 |s)VjS4@
C (97)capital expenditure control 资本支出控制 fq)Ohb
C (98)capital expenditure proposal 资本支出申请 o;
Hd W
C (99)capital funding planning 资本基金筹集计划 Y0R\u\b
C (100)capital gain 资本收益 ^'
edE5
C (101)capital investment appraisal 资本投资评估 iPR!JX
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C (102)capital maintenance 资本保全 ~GsH8yA_P
C (103)capital resource planning 资本资源计划 :..E:HdYO
C (104)capital surplus 资本盈余 [J[ysW})W
C (105)capital turnover 资本周转率 `Pz!SJ|
C (106)card 记录卡 ^Y1AeJ$L
C (107)cash 现金 &VtWSq-)
C (108)cash account 现金账户 )eIz{Mdp=
C (109)cash book 现金账薄 *RUd!]bh
C (110)cash cow 金牛产品 \rB/83[;u
C (111)cash flow 现金流量 zM3H@;}m
C (112)cash discounted 现金贴现 U~JG1#z6
C (113)cash flow budget 现金流量预算 8Iqk%n~(
C (114)cash flow statement 现金流量表 _"FbjQ"
C (115)cash ledger 现金分类账 MZ >0K
C (116)cash limit 现金限额 dT*f-W
C (117)CCA 现时成本会计 v)v{QNQp^
C (118)center 中心 UvW:#
C (119)changeover time 变更时间 `"^@[1
C (120)chartered entity 特许经济个体 <
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C (121)cheque 支票 soFvrl^Ql+
C (122)cheque register 支票登记薄 ~7)rKHau
C (123)coin analysis 零钱分类 Cz$Hk;3\6
C (124)classification 分类 J%O[@jX1
C (125)clock card 工时卡 +w_MSj#P
C (126)code 代码 V@5 4k*V
C (127)commitment accounting 承诺确认会计 Xm
0&U?dZB
C (128)common cost 共同成本 8Pnqmjjj
C (129)company limited by guarantee 有限担保责任公司 @ B}c4,