A (1)ABC 作业基础成本计算 /j4G}
A (2)absorbed overhead 已吸收制造费用 :yJ
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A (3)absorption costing 吸收成本计算 5(hv|t/a
A (4)account 账户,报表 _@[W[=|H
A (5)accounting postulate 会计假设 lNyyLLt
A (6)accounting series release 会计公告文件 [u2t1^#Ol
A (7)accounting valuation 会计计价 9#&H'mG
A (8)account sale 承销清单 i20y\V
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A (9)accountability concept 经营责任概念 qQG? k~r
A (10)accountancy 会计职业 ag47 $9(
A (11)accountant 会计师 JoiGuZd>
A (12)accounting 会计 BG?>)]6
A (13)agency cost 代理成本 `XK\',
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A (14)accounting bases 会计基础 K<`Z@f3'w
A (15)accounting manual 会计手册
cc_'Kv!
A (16)accounting period 会计期间 lqJ92vi6Q
A (17)accounting policies 会计方针 t&q~ya/C
A (18)accounting rate of return 会计报酬率 1Q? RD%lkf
A (19)accounting reference date 会计参照日 " M?dU^U^
A (20)accounting reference period 会计参照期间 FdzdoMY
A (21)accrual concept 应计概念 eL(<p]
A (22)accrual expenses 应计费用 \y(3b#
A (23)acid test ration 速动比率(酸性测试比率) $L6R,%c
A (24)acquisition 购置 RJerx:]
A (25)acquisition accounting 收购会计 <f8j^
A (26)activity based accounting 作业基础成本计算 .udLMS/_
A (27)adjusting events 调整事项 2zh-ms
A (28)administrative expenses 行政管理费 ,zHL8SiTX
A (29)advice note 发货通知 M|%bxG^l
A (30)amortization 摊销 0 D
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A (31)analytical review 分析性检查 j=M%*`@
A (32)annual equivalent cost 年度等量成本法 <4vCx
A (33)annual report and accounts 年度报告和报表 $`/UG0rdC
A (34)appraisal cost 检验成本 ZCc2
3UwI
A (35)appropriation account 盈余分配账户 T@IzfX7
A (36)articles of association 公司章程细则 jI*@&3
A (37)assets 资产 ,@?9H ~\
A (38)assets cover 资产保障 )?(Ux1:
w)
A (39)asset value per share 每股资产价值 .<z7$lz\
A (40)associated company 联营公司 TaHcvjhR
A (41)attainable standard 可达标准 p!^K.P1 '
A (42)attributable profit 可归属利润 WlvT&W
A (43)audit 审计 ")i)vXF'
A (44)audit report 审计报告 5o>`7(t`
A (45)auditing standards 审计准则 la-:"gKC
A (46)authorized share capital 额定股本 >uq0}HB$a
A (47)available hours 可用小时 'F.
P93
A (48)avoidable costs 可避免成本
J@_^]
B (49)back-to-back loan 易币贷款 vn$=be
8l4
B (50)backflush accounting 倒退成本计算 q6C`hVMl
B (51)bad debts 坏帐 YARL/V
B (52)bad debts ratio 坏帐比率 O)VcW/
B (53)bank charges 银行手续费 O$m &!J
B (54)bank overdraft 银行透支 s_fe4K
B (55)bank reconciliation 银行存款调节表 SF,:jpt`Z+
B (56)bank statement 银行对账单 m+s*Io{Ip
B (57)bankruptcy 破产 O(8CrKYY
B (58)basis of apportionment 分摊基础 ;NdH]a{
B (59)batch 批量 0,DrVGa
B (60)batch costing 分批成本计算 %~Rg`+
B (61)beta factor B(市场)风险因素 kG!hqj
B (62)bill 账单 DH+kp$,}
B (63)bill of exchange 汇票 r/ g{j
B (64)bill of landing 提单 u$[8Zmgzz
B (65)bill of materials 用料预计单 PLs`Ci|`
B (66)bill payable 应付票据 `Tyd1!~
B (67)bill receivable 应收票据
-WqhOZ
B (68)bin card 存货记录卡 Q}lCQK/g
B (69)bonus 红利 {._'Q[
B (70)book-keeping 薄记 ?i#x13
B (71)Boston classification 波士顿分类 /Z^a,%1
B (72)breakeven chart 保本图 V^[&4
B (73)breakeven point 保本点 AkS16A
B (74)breaking-down time 复位时间 U.t][#<3
B (75)budget 预算 A"b31*_
B (76)budget center 预算中心 %?gG-R
B (77)budget cost allowance 预算成本折让 +O 7(
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B (78)budget manual 预算手册 2h51zG#qd
B (79)budget period 预算期间 C@`#@1X
B (80)budgetary control 预算控制 :AztHf?X
B (81)budgeted capacity 预算生产能力 X0P +[.i
B (82)burden 制造费用 c8uw_6#r(D
B (83)business center 经营中心 _h}(jEd!
B (84)business entity 营业个体 T&pCLvkz
B (85)business unit 经营单位 BX[IWP\%
B (86)buy-out management 管理性购买产权 GyQF
R ?
B (87)by-product 副产品 W9w(a:~hY
C (88)called-up share capital 催缴股本 `I
wZVz
C (89)capacity 生产能力 ]YhQQH1>]
C (90)capacity ratios 生产能力比率 oOI0q_bf
C (91)capital 资本 _^GBfM.
C (92)capital assets pricing model 资本资产计价模式 -%fj-Y7y
C (93)capital commitment 承诺资本 $#D#ezvxe
C (94)capital employed 已运用的资本 Z!|r>
C (95)capital expenditure 资本支出 t>}S@T{~T
C (96)capital expenditure authorization 资本支出核准 CS~onf<xz
C (97)capital expenditure control 资本支出控制 ^lV}![do!
C (98)capital expenditure proposal 资本支出申请 SEzjc ~@3
C (99)capital funding planning 资本基金筹集计划 "*X\'LPs=
C (100)capital gain 资本收益 }WC[<AqI
C (101)capital investment appraisal 资本投资评估
*'8q?R?7g
C (102)capital maintenance 资本保全 w(ZZTVW-
C (103)capital resource planning 资本资源计划 ~v2(sRJ
C (104)capital surplus 资本盈余 &M?b
08
C (105)capital turnover 资本周转率 ">wvd*w0"(
C (106)card 记录卡 nN<,rN{:
C (107)cash 现金 t`Z3*?UqI
C (108)cash account 现金账户 /fT"WaTEK
C (109)cash book 现金账薄 SQK82/
C (110)cash cow 金牛产品 T>nH=
C (111)cash flow 现金流量 7_s+7x =
C (112)cash discounted 现金贴现 >@ 8'C"F
C (113)cash flow budget 现金流量预算 vf.MSk?~ar
C (114)cash flow statement 现金流量表 kK4a;j.#
C (115)cash ledger 现金分类账 oZY|o0/9
C (116)cash limit 现金限额 ?y>ji1
C (117)CCA 现时成本会计 xgIb6<qwY
C (118)center 中心 AA,/AKikd
C (119)changeover time 变更时间 }1 qQ7}v
C (120)chartered entity 特许经济个体 VZcW
3/Y
C (121)cheque 支票 5Q8 H8!^
C (122)cheque register 支票登记薄 OjlX<y.
C (123)coin analysis 零钱分类 @uRJl$3
C (124)classification 分类
M1m]1<
C (125)clock card 工时卡 w"
[T
C (126)code 代码 Sq,>^|v4&e
C (127)commitment accounting 承诺确认会计 GBBr[}y-
C (128)common cost 共同成本 i,;eW&
C (129)company limited by guarantee 有限担保责任公司 ?eX$Wc{