A (1)ABC 作业基础成本计算 JLbmh1'
A (2)absorbed overhead 已吸收制造费用 -l~+cI \2
A (3)absorption costing 吸收成本计算 X%98k'h.y
A (4)account 账户,报表 eJ0Xfw%y%T
A (5)accounting postulate 会计假设 S-[S?&c`
A (6)accounting series release 会计公告文件 ;0 4< 9i
A (7)accounting valuation 会计计价 Q-?6o
A (8)account sale 承销清单 uC! dy
A (9)accountability concept 经营责任概念 a0jzt!ci
A (10)accountancy 会计职业 sd _DG8V
A (11)accountant 会计师 \ 62!{
A (12)accounting 会计 hK UK#xx
A (13)agency cost 代理成本 Ftdx+\O_i&
A (14)accounting bases 会计基础 2xBYJoF(
A (15)accounting manual 会计手册 YmwXA e:
A (16)accounting period 会计期间 1=_Qj}!1
A (17)accounting policies 会计方针 4 'DEdx,&f
A (18)accounting rate of return 会计报酬率 'si{6t|
A (19)accounting reference date 会计参照日 4$y P_3
A (20)accounting reference period 会计参照期间 I_Omv{&u
A (21)accrual concept 应计概念 }OqP`B
A (22)accrual expenses 应计费用 6@x^,SA
A (23)acid test ration 速动比率(酸性测试比率) R:`)*=rL%
A (24)acquisition 购置 ]G~Z'fs<(
A (25)acquisition accounting 收购会计 X>i{288M3
A (26)activity based accounting 作业基础成本计算 j6E|j>@u
A (27)adjusting events 调整事项 G+t=+T2m
A (28)administrative expenses 行政管理费 +}
y"S -
A (29)advice note 发货通知 *mz-g7
A (30)amortization 摊销 (e#f
A (31)analytical review 分析性检查 L1kAAR
A (32)annual equivalent cost 年度等量成本法 2v<O}
A (33)annual report and accounts 年度报告和报表 F+]cFx,/
A (34)appraisal cost 检验成本 C[,&Y&`j
A (35)appropriation account 盈余分配账户 */OKg;IMi
A (36)articles of association 公司章程细则 \cdns;
A (37)assets 资产 RgVnx] IF
A (38)assets cover 资产保障 3i#'osq
A (39)asset value per share 每股资产价值 ^vJy<
A (40)associated company 联营公司 .;)V;!
A (41)attainable standard 可达标准 eVzZfB-=4}
A (42)attributable profit 可归属利润 *#1J
A (43)audit 审计 Ek60[a
A (44)audit report 审计报告 pV`/6
}
A (45)auditing standards 审计准则 GHO6$iM)[
A (46)authorized share capital 额定股本 )|GYxG;8C
A (47)available hours 可用小时 rYM@e
A (48)avoidable costs 可避免成本 Y(Y#H$w
B (49)back-to-back loan 易币贷款 !8Y A1 o
B (50)backflush accounting 倒退成本计算 &@ ${@
B (51)bad debts 坏帐 ?z0W1a
B (52)bad debts ratio 坏帐比率 o%OwKp
s
B (53)bank charges 银行手续费 #itZ~tol
B (54)bank overdraft 银行透支 S4pEBbV^n
B (55)bank reconciliation 银行存款调节表 QabLMq@n`
B (56)bank statement 银行对账单 Fw8b^ew
B (57)bankruptcy 破产 ,'n`]@0?\
B (58)basis of apportionment 分摊基础 _Nh`-R%B)
B (59)batch 批量 4Ik'beZqK
B (60)batch costing 分批成本计算 Q\}Ck+d`a
B (61)beta factor B(市场)风险因素 )SJ"IY\P
B (62)bill 账单 YRCOh:W*
B (63)bill of exchange 汇票 O"#/>hmv-
B (64)bill of landing 提单 qCB{dp/
B (65)bill of materials 用料预计单 Ph)>;jU
B (66)bill payable 应付票据 SX&Q5:
B (67)bill receivable 应收票据 ornU8H`
B (68)bin card 存货记录卡 fX2OH)6U
B (69)bonus 红利 W![~"7?
B (70)book-keeping 薄记 x.sC015Id
B (71)Boston classification 波士顿分类 EeGTBVms
B (72)breakeven chart 保本图 {B4.G8%Z
B (73)breakeven point 保本点 O
Q$C#:?
B (74)breaking-down time 复位时间 G_M8? G0
B (75)budget 预算 ZSr!L@S
B (76)budget center 预算中心 P26"z))~d
B (77)budget cost allowance 预算成本折让 211V'|a_>
B (78)budget manual 预算手册 !3{;oU%*
B (79)budget period 预算期间 lqmr`\@)
B (80)budgetary control 预算控制 .#Z"Sj
B (81)budgeted capacity 预算生产能力 ;0`IFtz
B (82)burden 制造费用 =2YXh,i
B (83)business center 经营中心 F,V|In
B (84)business entity 营业个体 ]0g p.R
B (85)business unit 经营单位 Ro;I%j
B (86)buy-out management 管理性购买产权 /.~zk(-&h
B (87)by-product 副产品 6
$`l
C (88)called-up share capital 催缴股本 06?d#{?M1o
C (89)capacity 生产能力 Er
-rm
C (90)capacity ratios 生产能力比率 <+<Nsza
C (91)capital 资本 [,{Nu EI
C (92)capital assets pricing model 资本资产计价模式 n
TD4^'
C (93)capital commitment 承诺资本 8c>xgFWp9
C (94)capital employed 已运用的资本 2qQ;U?:q
C (95)capital expenditure 资本支出 2XEE/]^
C (96)capital expenditure authorization 资本支出核准 X3~`~J
C (97)capital expenditure control 资本支出控制 xZY7X&C4
C (98)capital expenditure proposal 资本支出申请 P#V}l'j(<a
C (99)capital funding planning 资本基金筹集计划 `2]TPaWGh
C (100)capital gain 资本收益 4$81ilBcL
C (101)capital investment appraisal 资本投资评估 qlnA7cK!
C (102)capital maintenance 资本保全 0M?zotv0#
C (103)capital resource planning 资本资源计划 T^{=c
x9x9
C (104)capital surplus 资本盈余 LB[?kpy
C (105)capital turnover 资本周转率 3d,:,f|h
C (106)card 记录卡 fWb+08}C
C (107)cash 现金 -<sW`HpD'
C (108)cash account 现金账户 X4+H8],)
C (109)cash book 现金账薄 *aq"c9
C (110)cash cow 金牛产品 3`)ej`
C (111)cash flow 现金流量 -wf>N:
C (112)cash discounted 现金贴现 uKj(=Rqq
C (113)cash flow budget 现金流量预算 Yh Ow0 x
C (114)cash flow statement 现金流量表 g1:%986jv
C (115)cash ledger 现金分类账 GDb Vy)&
C (116)cash limit 现金限额 m# -&<=
C (117)CCA 现时成本会计 7-C])9
C (118)center 中心 g)!q4
-q
C (119)changeover time 变更时间 ))nTd=
C (120)chartered entity 特许经济个体 !}5rd\
C (121)cheque 支票 :DeJnE
C (122)cheque register 支票登记薄 PIdGis5G
C (123)coin analysis 零钱分类 !Rgj'{
C (124)classification 分类 4eF{Y^
C (125)clock card 工时卡 {;6a_L@q;|
C (126)code 代码 )."dqq^ q
C (127)commitment accounting 承诺确认会计 >&k`NXS|V
C (128)common cost 共同成本 P]OUzI,
C (129)company limited by guarantee 有限担保责任公司 <_]W1V:0