A (1)ABC 作业基础成本计算 &K,i
f
A (2)absorbed overhead 已吸收制造费用 a 1*p*dM#
A (3)absorption costing 吸收成本计算 MolgwVd
A (4)account 账户,报表 `Pnoxm'
A (5)accounting postulate 会计假设 tZo} ;|~'
A (6)accounting series release 会计公告文件 [Ch.cE_
A (7)accounting valuation 会计计价 G3v5KmT
A (8)account sale 承销清单 X@FN|Rdh
A (9)accountability concept 经营责任概念 TA~{1_l
A (10)accountancy 会计职业 FpU>^'2]
A (11)accountant 会计师 7{Wny&[0
A (12)accounting 会计 xgtR6E^k
A (13)agency cost 代理成本 Eh4=ZEX
A (14)accounting bases 会计基础 Dvln/SBk
A (15)accounting manual 会计手册 *X}`PF
A (16)accounting period 会计期间 &%Tj/ Qx
A (17)accounting policies 会计方针 }<:}XlwT%
A (18)accounting rate of return 会计报酬率 g9F?z2^
A (19)accounting reference date 会计参照日 2:ylv<\$
A (20)accounting reference period 会计参照期间 C7AUsYM
A (21)accrual concept 应计概念 "kF g
A (22)accrual expenses 应计费用 P!k{u^$L
A (23)acid test ration 速动比率(酸性测试比率)
^<AwG=
A (24)acquisition 购置 x,V r=FB
A (25)acquisition accounting 收购会计 [Vt\$
A (26)activity based accounting 作业基础成本计算 +ck}l2
A (27)adjusting events 调整事项 Gs[XJ 5%`~
A (28)administrative expenses 行政管理费 $ME)#(
A (29)advice note 发货通知 a'IdYW0
A (30)amortization 摊销 U/BR*Zn]*
A (31)analytical review 分析性检查 syK^<xa
A (32)annual equivalent cost 年度等量成本法 4KrL{Z+}
A (33)annual report and accounts 年度报告和报表 #$y?v%^
A (34)appraisal cost 检验成本 ehY5!D1Q
A (35)appropriation account 盈余分配账户 [0e_*
A (36)articles of association 公司章程细则 {l>hMxij
A (37)assets 资产 >o,TZc\
A (38)assets cover 资产保障 GPkpXVm
A (39)asset value per share 每股资产价值 p ()x
z
A (40)associated company 联营公司 @=kSo
-SX
A (41)attainable standard 可达标准 BsJC0I(
A (42)attributable profit 可归属利润 1-QS~)+
A (43)audit 审计 nFs(?Rv*
A (44)audit report 审计报告 ;*&-C9b
A (45)auditing standards 审计准则 po7q mLq
A (46)authorized share capital 额定股本 F4{IEZ
A (47)available hours 可用小时 )\^-2[;
A (48)avoidable costs 可避免成本 Rws3V"{`[
B (49)back-to-back loan 易币贷款 POR\e|hRT]
B (50)backflush accounting 倒退成本计算 */DO ex"y
B (51)bad debts 坏帐 gPc=2
B (52)bad debts ratio 坏帐比率 :eLVC7'
B (53)bank charges 银行手续费 &jr3B;g!C
B (54)bank overdraft 银行透支 1ZRT:N<-
B (55)bank reconciliation 银行存款调节表 dC4'{n|7
B (56)bank statement 银行对账单 Ecx<OTo
B (57)bankruptcy 破产 =mmWl9'mJ
B (58)basis of apportionment 分摊基础 nt.y
!k
B (59)batch 批量 /H+a0`/
B (60)batch costing 分批成本计算 #cLBQJq
B (61)beta factor B(市场)风险因素 pY$Q
B (62)bill 账单 g$o&Udgs
B (63)bill of exchange 汇票 A.w:h;7
B (64)bill of landing 提单 CVR3
A'
B (65)bill of materials 用料预计单 H 7
^/q7
B (66)bill payable 应付票据 2VCI 1E
B (67)bill receivable 应收票据 NW)1#]gg%
B (68)bin card 存货记录卡 uUw5l})%Fi
B (69)bonus 红利 s(roJbJ_;
B (70)book-keeping 薄记 ?[>3QE
B (71)Boston classification 波士顿分类 kz7(Z
'pw
B (72)breakeven chart 保本图 :P=(k2
B (73)breakeven point 保本点 -s'-eQF J
B (74)breaking-down time 复位时间 @AuO`I@p=
B (75)budget 预算 G<;*
SYAb
B (76)budget center 预算中心 ]"1DGg \A
B (77)budget cost allowance 预算成本折让 eKqk= (
B (78)budget manual 预算手册 @$K"o7+]
B (79)budget period 预算期间 f'3$9x
B (80)budgetary control 预算控制 ]]j;/TiG
B (81)budgeted capacity 预算生产能力 ?@
$r
B (82)burden 制造费用 8SS|a
B (83)business center 经营中心 ##4HYQ%E
B (84)business entity 营业个体 m9}P9?
B (85)business unit 经营单位 w"&n?L
B (86)buy-out management 管理性购买产权 J!7MZLb
B (87)by-product 副产品 m<2M4u
C (88)called-up share capital 催缴股本 8qu6.
C (89)capacity 生产能力 R_S.tT!
C (90)capacity ratios 生产能力比率 mUx+Y ]Ep
C (91)capital 资本 _2 osV[e
C (92)capital assets pricing model 资本资产计价模式 wo5
C (93)capital commitment 承诺资本 S?BG_J6A7
C (94)capital employed 已运用的资本 tIS<U(N;
C (95)capital expenditure 资本支出 Nu~lsWyRI5
C (96)capital expenditure authorization 资本支出核准 i<g-+ Qs
C (97)capital expenditure control 资本支出控制 CQDkFQq-dq
C (98)capital expenditure proposal 资本支出申请 wJY'
C (99)capital funding planning 资本基金筹集计划 57'4ljvYi
C (100)capital gain 资本收益 {+Cy U!O
C (101)capital investment appraisal 资本投资评估 2SR: FUV/
C (102)capital maintenance 资本保全 94
90o:s
C (103)capital resource planning 资本资源计划 VBcPu
C (104)capital surplus 资本盈余 r0 uwPf
C (105)capital turnover 资本周转率 %3''}Y5
C (106)card 记录卡 }?v )N).kW
C (107)cash 现金 ;@E$}*3[>V
C (108)cash account 现金账户 }|5Pr(I
C (109)cash book 现金账薄 4tmAzD
C (110)cash cow 金牛产品 0% I=d
C (111)cash flow 现金流量 k2UVm$}u
C (112)cash discounted 现金贴现 t}tEvh
C (113)cash flow budget 现金流量预算 D=&Me=$
C (114)cash flow statement 现金流量表 t}/( b/VD
C (115)cash ledger 现金分类账 x`)&J
B
C (116)cash limit 现金限额 T:W4$P
C (117)CCA 现时成本会计 qK&d]6H
R
C (118)center 中心 S#}
KIy
C (119)changeover time 变更时间 2WYPO"q
C (120)chartered entity 特许经济个体 <dhM\^[
C (121)cheque 支票 (Px OE
C (122)cheque register 支票登记薄 -v|qZ'
C (123)coin analysis 零钱分类 UU0,!?o4
C (124)classification 分类
"AGLVp.zT
C (125)clock card 工时卡 G+\GaY[
C (126)code 代码 q;)JISf.
C (127)commitment accounting 承诺确认会计 U}j0D2
C (128)common cost 共同成本 Nf1-!u7
C (129)company limited by guarantee 有限担保责任公司 e'b(gD}