A (1)ABC 作业基础成本计算 n,'AFb4AF
A (2)absorbed overhead 已吸收制造费用 xfV2/A#h
A (3)absorption costing 吸收成本计算 )mZy>45
A (4)account 账户,报表 ?(L?X&)v
A (5)accounting postulate 会计假设 B>nd9Z '
A (6)accounting series release 会计公告文件 D
'_#?%3^
A (7)accounting valuation 会计计价 (L
A (8)account sale 承销清单 Mn{Rg>X
A (9)accountability concept 经营责任概念 $MEbePxe
A (10)accountancy 会计职业 ] j?Fk$C
A (11)accountant 会计师 cFNtY~(b
A (12)accounting 会计 uH;^>`DT
A (13)agency cost 代理成本 s#Y7*?Sm
A (14)accounting bases 会计基础 Z5^UF2`Q
A (15)accounting manual 会计手册 #7:9XID /
A (16)accounting period 会计期间 >0okb3+
A (17)accounting policies 会计方针 !-o||rt
A (18)accounting rate of return 会计报酬率 W p
*
v Vv
A (19)accounting reference date 会计参照日 E0x$;CG!
A (20)accounting reference period 会计参照期间 lVBy&f
A (21)accrual concept 应计概念 DG9;6"HBX
A (22)accrual expenses 应计费用 iQj{J1V
A (23)acid test ration 速动比率(酸性测试比率) 'eXw`kw
(
A (24)acquisition 购置 }z2-|"H
A (25)acquisition accounting 收购会计 %;B
'>$O
A (26)activity based accounting 作业基础成本计算 s OHAW*+
A (27)adjusting events 调整事项 rpI7W?hh
A (28)administrative expenses 行政管理费 ^?0,G>I%-
A (29)advice note 发货通知 [GT1,(}.
Z
A (30)amortization 摊销 "_}D{ws1
A (31)analytical review 分析性检查 _4#psxl[M
A (32)annual equivalent cost 年度等量成本法 |,~A9
A (33)annual report and accounts 年度报告和报表 !8M'ms>s=
A (34)appraisal cost 检验成本
WD1$"}R
A (35)appropriation account 盈余分配账户 O g~"+IGp
A (36)articles of association 公司章程细则 W@}5e-q)O
A (37)assets 资产 sbhEZ#7#
A (38)assets cover 资产保障 ! yUKNR
A (39)asset value per share 每股资产价值 Nfvg[c
A (40)associated company 联营公司 jJnBwHp
A (41)attainable standard 可达标准 i-W2!;G
A (42)attributable profit 可归属利润 g2_df3Q
A (43)audit 审计 /[T8/7;_l
A (44)audit report 审计报告 j_<n~ri-
A (45)auditing standards 审计准则 @Oay$gP{T
A (46)authorized share capital 额定股本 VDN]P3
A (47)available hours 可用小时 3CRBu:)m
A (48)avoidable costs 可避免成本 srA
~gzF
B (49)back-to-back loan 易币贷款 /Bu5kBC
B (50)backflush accounting 倒退成本计算 WU@,1.F:
B (51)bad debts 坏帐 6 Izv&
B (52)bad debts ratio 坏帐比率 _$lQK{@rY
B (53)bank charges 银行手续费 c$z_Zi!g#
B (54)bank overdraft 银行透支 xfSvvCy
B (55)bank reconciliation 银行存款调节表 LA Vgf>
B (56)bank statement 银行对账单 Q1B
!W
B (57)bankruptcy 破产 c?Qg:yU
B (58)basis of apportionment 分摊基础 iB_j*mX]
B (59)batch 批量 ~PAn
_]Z
B (60)batch costing 分批成本计算 Kf5 p*AI
B (61)beta factor B(市场)风险因素 5!%/j,?
B (62)bill 账单 ;VBfzFH
B (63)bill of exchange 汇票 jX,~iZ_B
B (64)bill of landing 提单 AVZ@?aJgF
B (65)bill of materials 用料预计单 g?M69~G$:x
B (66)bill payable 应付票据 FeMu`|2
B (67)bill receivable 应收票据 S"z4jpqn3
B (68)bin card 存货记录卡 2p ,6=8^v
B (69)bonus 红利 J[AgOUc
B (70)book-keeping 薄记 W=w@SO_?wp
B (71)Boston classification 波士顿分类 Ut =y`
]F
B (72)breakeven chart 保本图 gJ7puN
B (73)breakeven point 保本点 [J3;U6
B (74)breaking-down time 复位时间 6w,xb&S
B (75)budget 预算 B9-=.2.WU
B (76)budget center 预算中心 +w5?{J
B (77)budget cost allowance 预算成本折让 1OL~)X3
B (78)budget manual 预算手册 ~
$&
B (79)budget period 预算期间 \59h
W%Di
B (80)budgetary control 预算控制 n-_w0Y
B (81)budgeted capacity 预算生产能力 _Pal)re]U
B (82)burden 制造费用 )9->]U@
B (83)business center 经营中心 `,"Jc<R7Z
B (84)business entity 营业个体 Kwn
u|8
B (85)business unit 经营单位 eu;^h3u;b
B (86)buy-out management 管理性购买产权 aQ.
\!&U
B (87)by-product 副产品 &x #5-O'
C (88)called-up share capital 催缴股本 Bnv%W4
C (89)capacity 生产能力 ZC-N4ESr
C (90)capacity ratios 生产能力比率 ^Pwq`G A
C (91)capital 资本 EK^2 2vi$
C (92)capital assets pricing model 资本资产计价模式 "{
lnSLk
C (93)capital commitment 承诺资本 'fsOKx4Z
C (94)capital employed 已运用的资本 ^g\%VIOD
C (95)capital expenditure 资本支出 ZAwl,N){
C (96)capital expenditure authorization 资本支出核准 10^=1@U
C (97)capital expenditure control 资本支出控制 i/Z5/(z
F
C (98)capital expenditure proposal 资本支出申请 /2q
%'"x(
C (99)capital funding planning 资本基金筹集计划 E{J;-+t
C (100)capital gain 资本收益 J)]W[Nk
C (101)capital investment appraisal 资本投资评估 d8 po`J#nb
C (102)capital maintenance 资本保全 "'L
SLp
C (103)capital resource planning 资本资源计划 7Jk.U=vY
C (104)capital surplus 资本盈余 hZy*E [i
C (105)capital turnover 资本周转率 k6\c^%x
C (106)card 记录卡 G39t'^ZK*#
C (107)cash 现金 QWEK;kUa@
C (108)cash account 现金账户
!;-x]_
C (109)cash book 现金账薄 "mA/:8` Q
C (110)cash cow 金牛产品 vvC GzOv
C (111)cash flow 现金流量 }$ der
C (112)cash discounted 现金贴现
f63q
C (113)cash flow budget 现金流量预算 KAZz)7
C (114)cash flow statement 现金流量表 c9@*
C (115)cash ledger 现金分类账 Y/gCtSF
C (116)cash limit 现金限额 E
J1:N*BA
C (117)CCA 现时成本会计 >e%Po,Fg$
C (118)center 中心 #]2u!ama
C (119)changeover time 变更时间 q I}Zg)q]
C (120)chartered entity 特许经济个体 #<{MtK_
C (121)cheque 支票 % |V:F. f
C (122)cheque register 支票登记薄 ,bJx|
K
C (123)coin analysis 零钱分类 2bmppDk
C (124)classification 分类 l_WY];a
C (125)clock card 工时卡
A|^?.uIM
C (126)code 代码 V#gXchH[L
C (127)commitment accounting 承诺确认会计 :([,vO:
C (128)common cost 共同成本 "q8wEu,z[
C (129)company limited by guarantee 有限担保责任公司 (,>`\\