A (1)ABC 作业基础成本计算 h]&8hl_'m
A (2)absorbed overhead 已吸收制造费用 7i,}F|#8
A (3)absorption costing 吸收成本计算 pX+ `qxF\
A (4)account 账户,报表 V07e29w
A (5)accounting postulate 会计假设 1W;q(#q
A (6)accounting series release 会计公告文件 XX#YiG4|J
A (7)accounting valuation 会计计价 Ag^Cb'3X
A (8)account sale 承销清单 (@>X!]{$
A (9)accountability concept 经营责任概念 D^$Nn*i;U
A (10)accountancy 会计职业 \|R P-8
A (11)accountant 会计师 G ,An8GR%&
A (12)accounting 会计
5k {a(I
A (13)agency cost 代理成本 Pl9/1YhD/
A (14)accounting bases 会计基础 ]G#og)z4
A (15)accounting manual 会计手册 CQ9B;i`
A (16)accounting period 会计期间 weYP^>gH'
A (17)accounting policies 会计方针 }mzM'9JH
A (18)accounting rate of return 会计报酬率 cK"b0K/M?B
A (19)accounting reference date 会计参照日 uAwT)km
{
A (20)accounting reference period 会计参照期间 " P c"{w
A (21)accrual concept 应计概念 0ZlF#PJA
A (22)accrual expenses 应计费用 y".uu+hL`
A (23)acid test ration 速动比率(酸性测试比率) =rFgOdj
A (24)acquisition 购置 "z8L}IC!e5
A (25)acquisition accounting 收购会计 O|}97a^
A (26)activity based accounting 作业基础成本计算 3~iIo&NZ
A (27)adjusting events 调整事项 8HS1^\~(6l
A (28)administrative expenses 行政管理费 K\v1o
A (29)advice note 发货通知 !
c(B c
^
A (30)amortization 摊销 Y1vl,Yi
A (31)analytical review 分析性检查 `D6Bw=7
A (32)annual equivalent cost 年度等量成本法 v `9IS+Z
A (33)annual report and accounts 年度报告和报表 E`}KVi57
A (34)appraisal cost 检验成本 RBd{1on
A (35)appropriation account 盈余分配账户 x|&A^hQ
A (36)articles of association 公司章程细则 wM8Gz.9,
A (37)assets 资产 GcmN4
0
A (38)assets cover 资产保障 sg RY`U.C
A (39)asset value per share 每股资产价值 fH-V!QYGF
A (40)associated company 联营公司 +ffs{g{
A (41)attainable standard 可达标准 n.Iu|,?q
A (42)attributable profit 可归属利润
bX23F?
A (43)audit 审计 &W)Lzpx8c
A (44)audit report 审计报告 sN.h>bd
A (45)auditing standards 审计准则 Q&S\?cKe
A (46)authorized share capital 额定股本 }D-h=,];
A (47)available hours 可用小时
qc;9{$?xV
A (48)avoidable costs 可避免成本 }%Dsy2:y
B (49)back-to-back loan 易币贷款 maW,YOyRN
B (50)backflush accounting 倒退成本计算 YtI2Vr/9
B (51)bad debts 坏帐 A8Tq2]"* S
B (52)bad debts ratio 坏帐比率 q^ lx03
B (53)bank charges 银行手续费
K6d9[;F
B (54)bank overdraft 银行透支 xj~5/)XX|X
B (55)bank reconciliation 银行存款调节表 yu"enA
B (56)bank statement 银行对账单 u^&2T(xGi
B (57)bankruptcy 破产 {PZNJ 2~
B (58)basis of apportionment 分摊基础 zBg>I=hiG
B (59)batch 批量
8T6.Zhv
B (60)batch costing 分批成本计算 ,g\%P5
B (61)beta factor B(市场)风险因素 aVcQ
B (62)bill 账单 Pi7vuOJr8
B (63)bill of exchange 汇票 ?4vf2n@
B (64)bill of landing 提单 cD5c&+,&I
B (65)bill of materials 用料预计单 0 UdAF
B (66)bill payable 应付票据 MdM^!sk&`
B (67)bill receivable 应收票据 *<Yn
B (68)bin card 存货记录卡 4
qMO@E_
B (69)bonus 红利 X~wkqI#d%E
B (70)book-keeping 薄记 %
5.aC|^}
B (71)Boston classification 波士顿分类 OW!cydA-
B (72)breakeven chart 保本图 #-?C{$2I
B (73)breakeven point 保本点 6B>1"h%Wf
B (74)breaking-down time 复位时间 xLhN3#^m
B (75)budget 预算 }+ ";W) R
B (76)budget center 预算中心 t-7^deG'/n
B (77)budget cost allowance 预算成本折让 G
Xx7/ X
B (78)budget manual 预算手册 _EMq"\ND
B (79)budget period 预算期间 ,[fn? s r
B (80)budgetary control 预算控制
?\[2Po]n
B (81)budgeted capacity 预算生产能力 C":i56
B (82)burden 制造费用 p!5=1$
B (83)business center 经营中心 3{OY&
B (84)business entity 营业个体 r#ES|
B (85)business unit 经营单位 $h"Ht2/ J
B (86)buy-out management 管理性购买产权 Sz4G,c
B (87)by-product 副产品 ]gI>ay"\QA
C (88)called-up share capital 催缴股本 Teq1VK3Hr
C (89)capacity 生产能力 MR:GH.uM:
C (90)capacity ratios 生产能力比率 1UG5Q-
C (91)capital 资本 {v{qPYNyh
C (92)capital assets pricing model 资本资产计价模式 k+Ew+j1_
C (93)capital commitment 承诺资本 ,9jq
@_
C (94)capital employed 已运用的资本 ?z,^QjQ}
C (95)capital expenditure 资本支出 |Yq0zc!
C (96)capital expenditure authorization 资本支出核准 L,G{ t^j
C (97)capital expenditure control 资本支出控制 \z'A6@
C (98)capital expenditure proposal 资本支出申请 RW19I,d
C (99)capital funding planning 资本基金筹集计划 yO
}RkRA
C (100)capital gain 资本收益 .
!gkJ
C (101)capital investment appraisal 资本投资评估 lFvRXV^+f
C (102)capital maintenance 资本保全 sbnNk(XINQ
C (103)capital resource planning 资本资源计划 g+shz{3zvz
C (104)capital surplus 资本盈余 i$MYR @
C (105)capital turnover 资本周转率 i"|="O0v5
C (106)card 记录卡 *6uZ"4rb.
C (107)cash 现金 Oa7x(wS
C (108)cash account 现金账户 [X>\!mt
C (109)cash book 现金账薄 9v[cy` \
C (110)cash cow 金牛产品 "XQj~L
C (111)cash flow 现金流量 v4_p3&aj
C (112)cash discounted 现金贴现 +bC-_xGuh
C (113)cash flow budget 现金流量预算 (pY'v/ a-
C (114)cash flow statement 现金流量表 F<SCW+>z2a
C (115)cash ledger 现金分类账
#H]b Xr
C (116)cash limit 现金限额 `>M;f%s
C (117)CCA 现时成本会计 iaShxoIV
C (118)center 中心 #XSs.i{
C (119)changeover time 变更时间 jY^wqQls
C (120)chartered entity 特许经济个体 oy+`` W~
C (121)cheque 支票 \;w$"@9
C (122)cheque register 支票登记薄 Vq[L4
C (123)coin analysis 零钱分类 We7~tkl(
C (124)classification 分类 }~gBnq_DDU
C (125)clock card 工时卡 }9Yd[`
C (126)code 代码 %C&HR2
C (127)commitment accounting 承诺确认会计 &+t! LM
C (128)common cost 共同成本 Yr9>ATR
C (129)company limited by guarantee 有限担保责任公司 BI9~%dm