A (1)ABC 作业基础成本计算 =p7eP
A (2)absorbed overhead 已吸收制造费用 S_dM{.!Z(,
A (3)absorption costing 吸收成本计算 MtKM#@
A (4)account 账户,报表 D:vX/mf;7
A (5)accounting postulate 会计假设 OVa38Aucr3
A (6)accounting series release 会计公告文件 &BS*C} },
A (7)accounting valuation 会计计价 e)A-.SRiO$
A (8)account sale 承销清单 kNrN72qg
A (9)accountability concept 经营责任概念 ud:5_*
A (10)accountancy 会计职业 Rr6}$
]1
A (11)accountant 会计师 ;FO( mL (
A (12)accounting 会计 ?)?}^
A (13)agency cost 代理成本 \O(~:KN
A (14)accounting bases 会计基础 ,7mB`0j>
A (15)accounting manual 会计手册 ERz{, >G?
A (16)accounting period 会计期间 ^QTtCt^:
A (17)accounting policies 会计方针 +/4wioGm
A (18)accounting rate of return 会计报酬率 R.$1aqA}
A (19)accounting reference date 会计参照日 b,):&M~p
A (20)accounting reference period 会计参照期间 IAzi:ct
A (21)accrual concept 应计概念 r%UsUj
A (22)accrual expenses 应计费用
c%vtg.A
A (23)acid test ration 速动比率(酸性测试比率) (~OP)F).
A (24)acquisition 购置 ^M~Z_CQL2
A (25)acquisition accounting 收购会计 FoB^iA6e
A (26)activity based accounting 作业基础成本计算 9HBRWh6
A (27)adjusting events 调整事项
9A!B|s
A (28)administrative expenses 行政管理费 <%
GfF![v
A (29)advice note 发货通知 l#cG
#-
A (30)amortization 摊销 6&s"
"J)3
A (31)analytical review 分析性检查 #d;/Me
A (32)annual equivalent cost 年度等量成本法 W 2T6JFv
A (33)annual report and accounts 年度报告和报表 9U]j@*QN
A (34)appraisal cost 检验成本 {dXmSuO
A (35)appropriation account 盈余分配账户 83g$k
9lG.
A (36)articles of association 公司章程细则 ibn(eu<uW
A (37)assets 资产 E)z=85;_p
A (38)assets cover 资产保障 $i]G'fj
A (39)asset value per share 每股资产价值 =u
3YRqz
A (40)associated company 联营公司 p` /c&}
A (41)attainable standard 可达标准 fF]w[lLDv
A (42)attributable profit 可归属利润 jHQnD]Hr
A (43)audit 审计 <tto8Y
j
A (44)audit report 审计报告 l _g JC.
A (45)auditing standards 审计准则 ~>B`T%=H
A (46)authorized share capital 额定股本 U\GuCw
A (47)available hours 可用小时 r2G38/K
A (48)avoidable costs 可避免成本 fOJTy0jX8
B (49)back-to-back loan 易币贷款 )zK@@E
B (50)backflush accounting 倒退成本计算 t+Au6/Dx?
B (51)bad debts 坏帐 .)Zs:50l
B (52)bad debts ratio 坏帐比率 z=yE- I{
B (53)bank charges 银行手续费 #6*20w_u
B (54)bank overdraft 银行透支 (d>}Fp
B (55)bank reconciliation 银行存款调节表 7r o&Q%
B (56)bank statement 银行对账单 b!oj3|9
B (57)bankruptcy 破产 yV?qX\~*
B (58)basis of apportionment 分摊基础 0,5)L\{
R
B (59)batch 批量 yZQcxg%
B (60)batch costing 分批成本计算 TE% i
B (61)beta factor B(市场)风险因素 2KtK.2; 7
B (62)bill 账单 PnZC
I!Mw
B (63)bill of exchange 汇票 `lA_knS
B (64)bill of landing 提单 nZ %%{#T7
B (65)bill of materials 用料预计单 W^YaC
(I
B (66)bill payable 应付票据 SW)jDy
B (67)bill receivable 应收票据 G.3yuok9
B (68)bin card 存货记录卡 YF)k0bu&;
B (69)bonus 红利 t W}"PKv
B (70)book-keeping 薄记 [,56o
Md~
B (71)Boston classification 波士顿分类 ,Q<mU4
B (72)breakeven chart 保本图 Zygu/M6
B (73)breakeven point 保本点 lc\{47LwZ
B (74)breaking-down time 复位时间 ?&?5x%|.<
B (75)budget 预算 :}z`4S@b
B (76)budget center 预算中心 qL4s@<|~
B (77)budget cost allowance 预算成本折让 3CH>!QOA
B (78)budget manual 预算手册 ;;6$d{
B (79)budget period 预算期间 "
sC]z}
B (80)budgetary control 预算控制 v*OV\h.
B (81)budgeted capacity 预算生产能力 <4n"LJ9
B (82)burden 制造费用 {F
q
wr>e
B (83)business center 经营中心 >qs/o$+t}
B (84)business entity 营业个体 bp<,Xfl
B (85)business unit 经营单位 1_};!5$.
B (86)buy-out management 管理性购买产权 ZZ L@UO>:
B (87)by-product 副产品 bB>.dC
C (88)called-up share capital 催缴股本 *?\u5O(
C (89)capacity 生产能力 3b|=V
C (90)capacity ratios 生产能力比率 a?yU;IKJ
C (91)capital 资本 #^BttI
C (92)capital assets pricing model 资本资产计价模式 5KP\ #Y
C (93)capital commitment 承诺资本 XhA tf@n
C (94)capital employed 已运用的资本 cUr!U\X[
C (95)capital expenditure 资本支出 w51l;2$des
C (96)capital expenditure authorization 资本支出核准 KK6fRtKv>q
C (97)capital expenditure control 资本支出控制 9g\;L:'
C (98)capital expenditure proposal 资本支出申请 BeN]D
C (99)capital funding planning 资本基金筹集计划 z(>QGzyc
C (100)capital gain 资本收益 8t. QFze?
C (101)capital investment appraisal 资本投资评估 +xvn n
C (102)capital maintenance 资本保全 ALV(fv$cD
C (103)capital resource planning 资本资源计划 /!MVpi'6&
C (104)capital surplus 资本盈余 ?O3d Sxi
C (105)capital turnover 资本周转率 Q6wa-Y,
C (106)card 记录卡 k~gOL#$
C (107)cash 现金 H>W8F2VT
C (108)cash account 现金账户 C
fM[<w
C (109)cash book 现金账薄 YYT#{>&
C (110)cash cow 金牛产品 wZN_YFwQ
C (111)cash flow 现金流量 CmV &+C$V%
C (112)cash discounted 现金贴现 -cijLlz%+
C (113)cash flow budget 现金流量预算 e#,(a
C (114)cash flow statement 现金流量表 DIw_"$'At
C (115)cash ledger 现金分类账 vS
)>g4
C (116)cash limit 现金限额 \=7jp|{Yl
C (117)CCA 现时成本会计
i/skU9
C (118)center 中心 nJGs ,~"
C (119)changeover time 变更时间 awwSgy
C (120)chartered entity 特许经济个体 k_!e5c
C (121)cheque 支票 /`7+Gy<
C (122)cheque register 支票登记薄 \PUJD,9H
C (123)coin analysis 零钱分类 hl7 z1h
C (124)classification 分类 i#hFpZ6u
C (125)clock card 工时卡 k@un}}0r
C (126)code 代码 m./PRV1$x
C (127)commitment accounting 承诺确认会计 \hZ%NLj
C (128)common cost 共同成本 0#Lmajs
C (129)company limited by guarantee 有限担保责任公司 2,F9P+