A (1)ABC 作业基础成本计算 ,q#0hy%5/
A (2)absorbed overhead 已吸收制造费用 }V]R+%:w@
A (3)absorption costing 吸收成本计算 IH9.F
A (4)account 账户,报表 7N
zbz3
A (5)accounting postulate 会计假设 -WJ? :?'
A (6)accounting series release 会计公告文件 fv!?Ga(
A (7)accounting valuation 会计计价 o-C#|t3hH
A (8)account sale 承销清单 SaOYu &>
A (9)accountability concept 经营责任概念 Gl}Qxv
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A (10)accountancy 会计职业 O|kOI?f
A (11)accountant 会计师 5jB* fIz
A (12)accounting 会计 3g~' 5Ao
A (13)agency cost 代理成本 p-GAe,2q
A (14)accounting bases 会计基础 )e |=mtp
A (15)accounting manual 会计手册 hk[
%a$Y
A (16)accounting period 会计期间 a<~77~"4wn
A (17)accounting policies 会计方针 he(A3{'
A (18)accounting rate of return 会计报酬率 &;&ho+qD
A (19)accounting reference date 会计参照日 TZR)C P5
A (20)accounting reference period 会计参照期间 c!K]J
A (21)accrual concept 应计概念 G\de2Q"d:O
A (22)accrual expenses 应计费用 )wvHGecp*
A (23)acid test ration 速动比率(酸性测试比率) v \tEVhm
A (24)acquisition 购置 457\&
A (25)acquisition accounting 收购会计 <{5EdX
A (26)activity based accounting 作业基础成本计算 T .FI'wy
A (27)adjusting events 调整事项 7*5Z
A (28)administrative expenses 行政管理费 %D g0fL
A (29)advice note 发货通知 W2FD+ wt
A (30)amortization 摊销 `-h8vj5uG
A (31)analytical review 分析性检查 u&mS8i }
A (32)annual equivalent cost 年度等量成本法 G s+3e8
A (33)annual report and accounts 年度报告和报表 a2'^8
;U*_
A (34)appraisal cost 检验成本 L >y J
A (35)appropriation account 盈余分配账户 PYbVy<xc
A (36)articles of association 公司章程细则 0j"8@<
A (37)assets 资产 t3(]YgF
A (38)assets cover 资产保障 SN7"7jo P<
A (39)asset value per share 每股资产价值 /DQa
Gq/Ld
A (40)associated company 联营公司 8_<4-<}P:
A (41)attainable standard 可达标准 .qMOGb d?
A (42)attributable profit 可归属利润 p2Zo
A (43)audit 审计 aT>'.*\ ]
A (44)audit report 审计报告 l&iq5}[n&
A (45)auditing standards 审计准则 OxI/%yv-c
A (46)authorized share capital 额定股本 ho
##Z*O
A (47)available hours 可用小时 #]nx!*JNZ
A (48)avoidable costs 可避免成本 -gSUjP
B (49)back-to-back loan 易币贷款 C{
gyj}5
B (50)backflush accounting 倒退成本计算 I!e} )Y
B (51)bad debts 坏帐 91 =OF*w
B (52)bad debts ratio 坏帐比率 mEw ~yOW]M
B (53)bank charges 银行手续费 *%{gYpn
B (54)bank overdraft 银行透支 UfN&v >8f
B (55)bank reconciliation 银行存款调节表 Tb3J9 q+ya
B (56)bank statement 银行对账单 3|.um_
B (57)bankruptcy 破产 }VS5gxI1.
B (58)basis of apportionment 分摊基础 Ty vtm x M
B (59)batch 批量 Y. ,Kl~
B (60)batch costing 分批成本计算 \,u_7y2 c
B (61)beta factor B(市场)风险因素 4"gM <z
B (62)bill 账单 &f ^, la
B (63)bill of exchange 汇票 M$Zcn# A
B (64)bill of landing 提单 Y.g59X!Ub2
B (65)bill of materials 用料预计单 cSXwYZDx?
B (66)bill payable 应付票据 5$V _Hj
B (67)bill receivable 应收票据 g !rQ4#4
B (68)bin card 存货记录卡 ?OkWe<:4
B (69)bonus 红利 c-B
cA
B (70)book-keeping 薄记 $0 vb^
B (71)Boston classification 波士顿分类 { q"OM*L(
B (72)breakeven chart 保本图 1oc3$A
B (73)breakeven point 保本点 ]H`1F1=
B (74)breaking-down time 复位时间 KXx32 b,~
B (75)budget 预算 `DV.+>O-1
B (76)budget center 预算中心 O^oWG&Y;v
B (77)budget cost allowance 预算成本折让 ^s|6vd;PD=
B (78)budget manual 预算手册 ILGMMA_2
B (79)budget period 预算期间 YB-h.1T-
B (80)budgetary control 预算控制 < 1uZa
B (81)budgeted capacity 预算生产能力 Zl^\Q=*s
B (82)burden 制造费用 ;lHr =e7
B (83)business center 经营中心 Mu+0<>
B (84)business entity 营业个体 vN`klDJgW[
B (85)business unit 经营单位 0cj> mj1M
B (86)buy-out management 管理性购买产权 L DP UD'
B (87)by-product 副产品 hDF@'G8F
C (88)called-up share capital 催缴股本 wOU_*uY@6'
C (89)capacity 生产能力 |y (Q
C (90)capacity ratios 生产能力比率 %J+ E/
C (91)capital 资本 .yz}RO mN^
C (92)capital assets pricing model 资本资产计价模式 W"k"I vTW}
C (93)capital commitment 承诺资本 bbE!qk;hEP
C (94)capital employed 已运用的资本 4 o Fel.o
C (95)capital expenditure 资本支出 aDU<wxnSvO
C (96)capital expenditure authorization 资本支出核准 ,J+}rPe"sf
C (97)capital expenditure control 资本支出控制 4y|BOVl
C (98)capital expenditure proposal 资本支出申请 9Z4nA c
C (99)capital funding planning 资本基金筹集计划 3}}38A|4
C (100)capital gain 资本收益 [_k1jHr48N
C (101)capital investment appraisal 资本投资评估 _852H$H\
C (102)capital maintenance 资本保全 VK m&iidU
C (103)capital resource planning 资本资源计划 k>;`FFQU>
C (104)capital surplus 资本盈余 F1*>y
C (105)capital turnover 资本周转率 ZOh`(})h y
C (106)card 记录卡 !| ^|,"A)
C (107)cash 现金 I G2r#N|C#
C (108)cash account 现金账户 H?yK~bGQ
C (109)cash book 现金账薄 MTuV^0%jD
C (110)cash cow 金牛产品 CsGx@\jN
C (111)cash flow 现金流量 Hj^1 or3R]
C (112)cash discounted 现金贴现 H\ F :95
C (113)cash flow budget 现金流量预算 Cd#(X@n
C (114)cash flow statement 现金流量表 wW>A_{Y
C (115)cash ledger 现金分类账 ;U/&I3dzV
C (116)cash limit 现金限额
akp-zn&je
C (117)CCA 现时成本会计
(C\]-E>
C (118)center 中心 ]_ f_w 9]
C (119)changeover time 变更时间 e"{{ TcNk
C (120)chartered entity 特许经济个体 V?6a 8lJ
C (121)cheque 支票 75T%g!c#
C (122)cheque register 支票登记薄 6' k<+IR
C (123)coin analysis 零钱分类 M\uiq38
C (124)classification 分类 6 ]K_m(F
C (125)clock card 工时卡 'j#*6xD
C (126)code 代码 C0T;
