A (1)ABC 作业基础成本计算 YG8oy!
Zl
A (2)absorbed overhead 已吸收制造费用 t!=S[
A (3)absorption costing 吸收成本计算 -( iJ<
A (4)account 账户,报表 U iSc*_N"
A (5)accounting postulate 会计假设 H{XW?O^
@
A (6)accounting series release 会计公告文件 } F.1j!71L
A (7)accounting valuation 会计计价 +\ySx^vi
A (8)account sale 承销清单 wLO/2V}/
A (9)accountability concept 经营责任概念 us cR/d
A (10)accountancy 会计职业 ?~K2&eo
A (11)accountant 会计师 1)R)+ `y
A (12)accounting 会计 |}} ]&:w2
A (13)agency cost 代理成本 ) )F. |w
A (14)accounting bases 会计基础 Kaa*;T![
A (15)accounting manual 会计手册 f
LW>-O73
A (16)accounting period 会计期间 @bx2=
A (17)accounting policies 会计方针 d;^?6V
A (18)accounting rate of return 会计报酬率 Z~|J"2.
A (19)accounting reference date 会计参照日 ' !I?C/49k
A (20)accounting reference period 会计参照期间 1=X=jPwO C
A (21)accrual concept 应计概念 .3&m:P8zV
A (22)accrual expenses 应计费用 yR!>80$j
A (23)acid test ration 速动比率(酸性测试比率) xr/
k.Fz
A (24)acquisition 购置 CQ`(,F3(
A (25)acquisition accounting 收购会计
e&5K]W0{
A (26)activity based accounting 作业基础成本计算 ayD\b6Z2.
A (27)adjusting events 调整事项 _e 3'f:
A (28)administrative expenses 行政管理费 J$Q-1fjj
A (29)advice note 发货通知 ~<%cc+;`
A (30)amortization 摊销 qW Fg~s#+
A (31)analytical review 分析性检查 o7+/v70D
A (32)annual equivalent cost 年度等量成本法 O, {
(
A (33)annual report and accounts 年度报告和报表 fUXp)0O
A (34)appraisal cost 检验成本 uS'ji
k}
A (35)appropriation account 盈余分配账户 _#O?g=1
A (36)articles of association 公司章程细则 #dft-23
A (37)assets 资产 rA`\we)
A (38)assets cover 资产保障 w(j9[
A (39)asset value per share 每股资产价值 zT% kx:Fk
A (40)associated company 联营公司 %awS*
A (41)attainable standard 可达标准 ,7(/Il
9
A (42)attributable profit 可归属利润 b {5 |2&=
A (43)audit 审计 `9+EhP$RS
A (44)audit report 审计报告 >DRs(~|V#
A (45)auditing standards 审计准则 +7^Ul6BB#K
A (46)authorized share capital 额定股本 L@ Z
&v'A
A (47)available hours 可用小时 + LwoBn>6
A (48)avoidable costs 可避免成本 >D<=9G(a
B (49)back-to-back loan 易币贷款 M\&~ D
md
B (50)backflush accounting 倒退成本计算 )rj mJ
B (51)bad debts 坏帐 eFQi
K6`i
B (52)bad debts ratio 坏帐比率 {Y[D!W2y
B (53)bank charges 银行手续费 OK\% cq/U
B (54)bank overdraft 银行透支 ECScx02
B (55)bank reconciliation 银行存款调节表 c)8wO=!
B (56)bank statement 银行对账单 1,T9HpM
B (57)bankruptcy 破产 I[UA' ~f
B (58)basis of apportionment 分摊基础 :RsPGj6
B (59)batch 批量 Idx To Mr
B (60)batch costing 分批成本计算 j,xPN=+hT
B (61)beta factor B(市场)风险因素 {nefS\# {
B (62)bill 账单 m_2P{
B (63)bill of exchange 汇票 6bcrPf}
B (64)bill of landing 提单 %7#Zb '
B (65)bill of materials 用料预计单 ^wa9zs2s;/
B (66)bill payable 应付票据 aA`q!s.%A
B (67)bill receivable 应收票据 hD1
AK+y
B (68)bin card 存货记录卡 LrMFzd}_O
B (69)bonus 红利 {1aAm+
B (70)book-keeping 薄记 $O'2oeM
B (71)Boston classification 波士顿分类 Y:,R7EO{!
B (72)breakeven chart 保本图 k+[KD >;1
B (73)breakeven point 保本点 fWyDWU
B (74)breaking-down time 复位时间 w<Cmzkf
B (75)budget 预算 N E3wui1 V
B (76)budget center 预算中心 j/D)UWkR
B (77)budget cost allowance 预算成本折让 >k}/$R+
B (78)budget manual 预算手册 &8_;:
B (79)budget period 预算期间 Jche 79B
B (80)budgetary control 预算控制 Vb^s 'k
B (81)budgeted capacity 预算生产能力 dyzw J70K
B (82)burden 制造费用 'w[d ^L
B (83)business center 经营中心 s ;s-6 %p
B (84)business entity 营业个体 zm+ 4Rl(
B (85)business unit 经营单位 \GvY`kt3
B (86)buy-out management 管理性购买产权 t`T\d\
B (87)by-product 副产品 /]zib@i
C (88)called-up share capital 催缴股本 id+m [']+
C (89)capacity 生产能力 m5w9l"U]H
C (90)capacity ratios 生产能力比率 S}^s 5ztm
C (91)capital 资本 MQ( /l_=zQ
C (92)capital assets pricing model 资本资产计价模式 P0 ltN
C (93)capital commitment 承诺资本 yvWzc
uL#
C (94)capital employed 已运用的资本 `B\KS*Gya#
C (95)capital expenditure 资本支出 2ZbY| 8X$r
C (96)capital expenditure authorization 资本支出核准 o
U}t 'WU
C (97)capital expenditure control 资本支出控制 W}k?gg=
C (98)capital expenditure proposal 资本支出申请 R}w wC[{
C (99)capital funding planning 资本基金筹集计划 u rXb!e{l
C (100)capital gain 资本收益 J(0 =~Z[
C (101)capital investment appraisal 资本投资评估 &n]Z1e}5
C (102)capital maintenance 资本保全 o+-Ge
J
C (103)capital resource planning 资本资源计划 Mc7 <[a
C (104)capital surplus 资本盈余 90iW-"l+[
C (105)capital turnover 资本周转率 1LE^dS^V
C (106)card 记录卡 [gkRXP[DGs
C (107)cash 现金 `s83r hs`!
C (108)cash account 现金账户 S~rVRC"<xo
C (109)cash book 现金账薄 (
ssH=a
C (110)cash cow 金牛产品 9Ir~X|}\iL
C (111)cash flow 现金流量 J )8pqa
C (112)cash discounted 现金贴现 )SL@ >Cij
C (113)cash flow budget 现金流量预算 CDW(qq-zD
C (114)cash flow statement 现金流量表 df4^C->:
C (115)cash ledger 现金分类账 qa$[L@h>
C (116)cash limit 现金限额 #~ URLN
C (117)CCA 现时成本会计 rfX
F 01I
C (118)center 中心 2x`xyR_Q.R
C (119)changeover time 变更时间 GQ-e$D@SfB
C (120)chartered entity 特许经济个体 ?
X_0Iy}1
C (121)cheque 支票 }8V;s-1
C (122)cheque register 支票登记薄 oyN+pFVB:$
C (123)coin analysis 零钱分类 lv\F+?]a
C (124)classification 分类 t66f 7 AR
C (125)clock card 工时卡 h`EH~ W0:z
C (126)code 代码 9(^X2L&Z
C (127)commitment accounting 承诺确认会计 0J: U\
S
C (128)common cost 共同成本 <S8I"8
{Mb
C (129)company limited by guarantee 有限担保责任公司 4-M6C 5#.
