A (1)ABC 作业基础成本计算 6='_+{
A (2)absorbed overhead 已吸收制造费用 1f bFNxo8M
A (3)absorption costing 吸收成本计算 .LhbhUEfn
A (4)account 账户,报表 lMI
ix0sSj
A (5)accounting postulate 会计假设 e`gGzyM
A (6)accounting series release 会计公告文件 LU 5
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A (7)accounting valuation 会计计价 Xk7$?8r4&
A (8)account sale 承销清单 UO7a}Tz<
A (9)accountability concept 经营责任概念 ?geWR_Z
A (10)accountancy 会计职业 [{fF)D<tC
A (11)accountant 会计师 ^FyvaO
A (12)accounting 会计 8u~\]1(
A (13)agency cost 代理成本 _tR.RAaa"
A (14)accounting bases 会计基础 lpX p)r+
A (15)accounting manual 会计手册 vVvt
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A (16)accounting period 会计期间 PSrt/y!
A (17)accounting policies 会计方针 Ozh^Q$>u
A (18)accounting rate of return 会计报酬率 <8xP-(wk;
A (19)accounting reference date 会计参照日 =6 q*w^ET
A (20)accounting reference period 会计参照期间 emDvy2uA#
A (21)accrual concept 应计概念 l%)=s~6z
A (22)accrual expenses 应计费用 QYCNO#*
A (23)acid test ration 速动比率(酸性测试比率) bQnwi?2
A (24)acquisition 购置 l$bmO{8uG
A (25)acquisition accounting 收购会计 =.=.
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A (26)activity based accounting 作业基础成本计算 ,BN}H-W\2
A (27)adjusting events 调整事项 1rzq$, O
A (28)administrative expenses 行政管理费 PtVNG
A (29)advice note 发货通知 h0EGhJs
A (30)amortization 摊销 H:nu>pzt
A (31)analytical review 分析性检查 'c+qBSDA
A (32)annual equivalent cost 年度等量成本法 c6}xnH
A (33)annual report and accounts 年度报告和报表 7>e~i,
A (34)appraisal cost 检验成本 QW"6]
A (35)appropriation account 盈余分配账户 _bV=G#qKK
A (36)articles of association 公司章程细则 DF&jZ[##
A (37)assets 资产 c75vAKZ2
A (38)assets cover 资产保障 '<E8<bi
A (39)asset value per share 每股资产价值 KzH}5:qI
A (40)associated company 联营公司 T`2fPxM:cZ
A (41)attainable standard 可达标准 zR/p}Wu|!
A (42)attributable profit 可归属利润 TB3T:A>2
A (43)audit 审计 MBTt'6M
A (44)audit report 审计报告 NbK?Dg8WJG
A (45)auditing standards 审计准则 laRKt"A
A (46)authorized share capital 额定股本 V{^fH6;[
A (47)available hours 可用小时 J?=Ob?+
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A (48)avoidable costs 可避免成本 z E7oc
ul
B (49)back-to-back loan 易币贷款 Q*J ~wuE2
B (50)backflush accounting 倒退成本计算 ?lw[
B (51)bad debts 坏帐 ^OcfM_4pN
B (52)bad debts ratio 坏帐比率 u5)A+.v
B (53)bank charges 银行手续费 rp[oH=&
B (54)bank overdraft 银行透支 _ JJ0pc9t
B (55)bank reconciliation 银行存款调节表
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B (56)bank statement 银行对账单 ]j#$. $q
B (57)bankruptcy 破产 %TggNU,
B (58)basis of apportionment 分摊基础 U;A5-|C
B (59)batch 批量 JFk|Uqs(
B (60)batch costing 分批成本计算 #RIfR7`T
B (61)beta factor B(市场)风险因素 u0H`%m
B (62)bill 账单 )A+
j
B (63)bill of exchange 汇票 <rI$"=7
B (64)bill of landing 提单 EqDYQ
7
B (65)bill of materials 用料预计单 u~T$F/]k>
B (66)bill payable 应付票据 OcS`Fxs
B (67)bill receivable 应收票据 =y(
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B (68)bin card 存货记录卡 jN[6JY1
B (69)bonus 红利 c\rbLr}l)
B (70)book-keeping 薄记 e/#&5ISk
B (71)Boston classification 波士顿分类 5J#gJFA
B (72)breakeven chart 保本图 GSb)|mj
B (73)breakeven point 保本点 4qXUk:C@m
B (74)breaking-down time 复位时间 3#ZKuGg=
B (75)budget 预算 "RX5] eJc\
B (76)budget center 预算中心 8BH)jna`Qo
B (77)budget cost allowance 预算成本折让 MifgRUe
B (78)budget manual 预算手册 C>;8`6_!gU
B (79)budget period 预算期间 +rw3.d
B (80)budgetary control 预算控制
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B (81)budgeted capacity 预算生产能力 )Ua2x@j'C@
B (82)burden 制造费用 |.8=gS5
B (83)business center 经营中心 D&d:>.~u
B (84)business entity 营业个体 a^/20UFq
B (85)business unit 经营单位 s(9rBDoY(8
B (86)buy-out management 管理性购买产权 Br^b%12ZRS
B (87)by-product 副产品 @I.OT
C (88)called-up share capital 催缴股本 aC]l({-0
C (89)capacity 生产能力 G[-jZ
C (90)capacity ratios 生产能力比率 _~q^YZ
C (91)capital 资本 )Nd:PnA
C (92)capital assets pricing model 资本资产计价模式 &Gwh<%=U
C (93)capital commitment 承诺资本 *B}R4Y|g
C (94)capital employed 已运用的资本 H 6<@
C (95)capital expenditure 资本支出 WbzL!zLd!
C (96)capital expenditure authorization 资本支出核准 M#2U'jy
C (97)capital expenditure control 资本支出控制 ur[bh
C (98)capital expenditure proposal 资本支出申请 07Cuoqt2
C (99)capital funding planning 资本基金筹集计划 +!
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C (100)capital gain 资本收益 &t:MWb;
C (101)capital investment appraisal 资本投资评估 pr89zkYw
C (102)capital maintenance 资本保全 I~6 ;9TlQ
C (103)capital resource planning 资本资源计划 \>dG'
C (104)capital surplus 资本盈余 &