A (1)ABC 作业基础成本计算 4[Hf[ .
A (2)absorbed overhead 已吸收制造费用 C{-e(G`Yd
A (3)absorption costing 吸收成本计算 6*GY%~JbD
A (4)account 账户,报表 -+#\W B{AI
A (5)accounting postulate 会计假设 g"hm"m}i
A (6)accounting series release 会计公告文件 _CciU.1k&,
A (7)accounting valuation 会计计价 l`~*" 4|/
A (8)account sale 承销清单 *s S7^OZ*
A (9)accountability concept 经营责任概念 yWsN G;>
A (10)accountancy 会计职业 j1Q G-Rs&
A (11)accountant 会计师 iZwt,)(
A (12)accounting 会计 EUu"H` E+
A (13)agency cost 代理成本 vt
v|H
A (14)accounting bases 会计基础 kDS4 t?Ig
A (15)accounting manual 会计手册 F %+/j5~^
A (16)accounting period 会计期间 $cSrT)u :
A (17)accounting policies 会计方针 |t!kD(~r
A (18)accounting rate of return 会计报酬率 75jq+O_:
A (19)accounting reference date 会计参照日
MHpPb{ ^
A (20)accounting reference period 会计参照期间 u qXvN'Jr
A (21)accrual concept 应计概念 liA)|.H
A (22)accrual expenses 应计费用 # ~}
26
A (23)acid test ration 速动比率(酸性测试比率) nQa5e_q!u
A (24)acquisition 购置 @F+4
NL-'P
A (25)acquisition accounting 收购会计 T7'njaLec
A (26)activity based accounting 作业基础成本计算 (UA a
A (27)adjusting events 调整事项
B ;9^
A (28)administrative expenses 行政管理费 XWf8ZZj
A (29)advice note 发货通知 $ [by)
A (30)amortization 摊销 }'b 3'/MJ
A (31)analytical review 分析性检查 *rXESw]BR
A (32)annual equivalent cost 年度等量成本法 ZXY5Xvt:v
A (33)annual report and accounts 年度报告和报表 nws '%MK)
A (34)appraisal cost 检验成本 | -e* ^|
A (35)appropriation account 盈余分配账户 \&NpVH,-
A (36)articles of association 公司章程细则 I_6?Q^_uZ
A (37)assets 资产 P| !G XkS
A (38)assets cover 资产保障 4askQV &hj
A (39)asset value per share 每股资产价值 (vB aem9
A (40)associated company 联营公司 68[3
/
A (41)attainable standard 可达标准 Q&opn vN
A (42)attributable profit 可归属利润 \ ExM.T
A (43)audit 审计 {Uz @`QO3
A (44)audit report 审计报告 \3-XXq
A (45)auditing standards 审计准则 r1\c
{5Wt
A (46)authorized share capital 额定股本 x dd7OSc0{
A (47)available hours 可用小时 1` ^l8V(
A (48)avoidable costs 可避免成本 (CJiCtAsl`
B (49)back-to-back loan 易币贷款 &na#ES $X,
B (50)backflush accounting 倒退成本计算 %g5TU 6WP
B (51)bad debts 坏帐 [2pp)wq
B (52)bad debts ratio 坏帐比率 mS p -
B (53)bank charges 银行手续费 Hzcy '
B (54)bank overdraft 银行透支 ug'I:#@2
B (55)bank reconciliation 银行存款调节表 GbFLu`
I u
B (56)bank statement 银行对账单 W2D^%;mw
B (57)bankruptcy 破产 GpMKOjVm|
B (58)basis of apportionment 分摊基础 5Q#;4
B (59)batch 批量 =Mzg={)v
B (60)batch costing 分批成本计算 g{.>nE^Sc5
B (61)beta factor B(市场)风险因素 !
@{rk p
B (62)bill 账单 1P.
W 34
B (63)bill of exchange 汇票 MUhC6s\F
B (64)bill of landing 提单 d rnqX-E;
B (65)bill of materials 用料预计单 F[<EXL
Q
B (66)bill payable 应付票据 6vbWe@#U/
B (67)bill receivable 应收票据 7g[m,48{
B (68)bin card 存货记录卡 3FT%.dV^
B (69)bonus 红利 ([R}s/)$
B (70)book-keeping 薄记 rbiNp6A dL
B (71)Boston classification 波士顿分类 H% t/-'U?
B (72)breakeven chart 保本图 3~z4#8=
B (73)breakeven point 保本点 ,d(F|5 M:
B (74)breaking-down time 复位时间 +0r Mv
B (75)budget 预算 Gtd!Y
x
B (76)budget center 预算中心
_CY>45
B (77)budget cost allowance 预算成本折让 9uV/G7Geq
B (78)budget manual 预算手册 %jdV8D#Q
B (79)budget period 预算期间 =2] .G Gg
B (80)budgetary control 预算控制 #~3x^ 4Y
B (81)budgeted capacity 预算生产能力 bj\v0NKN4
B (82)burden 制造费用 I+Qv $#S/
B (83)business center 经营中心 blNE$X+0|
B (84)business entity 营业个体 +-&N<U
B (85)business unit 经营单位 ' @>FtF[Gu
B (86)buy-out management 管理性购买产权 SweaE Rl
B (87)by-product 副产品 ?BT\)@ h
C (88)called-up share capital 催缴股本 }YW0?-G.$
C (89)capacity 生产能力 O{ zY (`[
C (90)capacity ratios 生产能力比率 `au('
xi<
C (91)capital 资本 4!p ~Mr[E
C (92)capital assets pricing model 资本资产计价模式 *vc=>AEc
C (93)capital commitment 承诺资本 ;>QED
C (94)capital employed 已运用的资本 %y)5 :]
C (95)capital expenditure 资本支出 Genk YtS
C (96)capital expenditure authorization 资本支出核准 CP_ ?DyWU
C (97)capital expenditure control 资本支出控制 nr*~R-,\
C (98)capital expenditure proposal 资本支出申请 #DApdD9M
C (99)capital funding planning 资本基金筹集计划 S8*VjG? T\
C (100)capital gain 资本收益 `2c>M \c4U
C (101)capital investment appraisal 资本投资评估 GE]fB g
C (102)capital maintenance 资本保全 agQzA/Xt
C (103)capital resource planning 资本资源计划 W6ZXb_ X
C (104)capital surplus 资本盈余 !<H [h4g
C (105)capital turnover 资本周转率 <MZ$ b aK
C (106)card 记录卡 f ZL%H0 &
C (107)cash 现金 |};]^5s9
C (108)cash account 现金账户 #gq4% ;
C (109)cash book 现金账薄 ^29w @*
C (110)cash cow 金牛产品 P1;T- .X~&
C (111)cash flow 现金流量 Ug_5INK
C (112)cash discounted 现金贴现 $C0Nv Jf
C (113)cash flow budget 现金流量预算 Nr=ud QA{
C (114)cash flow statement 现金流量表 ^8$CpAK]M
C (115)cash ledger 现金分类账 xnmIo?
hC
C (116)cash limit 现金限额 Yr@_ X
C (117)CCA 现时成本会计 @/*{8UBP
C (118)center 中心 CXks~b3S
D
C (119)changeover time 变更时间 I G0$OtG
C (120)chartered entity 特许经济个体 $3S6{"
C (121)cheque 支票 ,oX48Wg_+
C (122)cheque register 支票登记薄 /tl/%:U*.
C (123)coin analysis 零钱分类 @iK=1\-2
C (124)classification 分类 n"vl%!B
C (125)clock card 工时卡 {[G2{ijRz
C (126)code 代码 TWYz\Hmw
C (127)commitment accounting 承诺确认会计 rGuhYYvK
C (128)common cost 共同成本 -Bbg'=QZa
C (129)company limited by guarantee 有限担保责任公司 4 [a?. .X
