A (1)ABC 作业基础成本计算 R!j #
A (2)absorbed overhead 已吸收制造费用 !vgY3S0?rq
A (3)absorption costing 吸收成本计算 T/'z,,Y
A (4)account 账户,报表 vdq=F|&
A (5)accounting postulate 会计假设 0P5VbDv$r7
A (6)accounting series release 会计公告文件 WVa%<
A (7)accounting valuation 会计计价 P5<9;PPbZ
A (8)account sale 承销清单 Da(k>vR@4
A (9)accountability concept 经营责任概念 ez'NHodwk2
A (10)accountancy 会计职业 #<*.{"T
A (11)accountant 会计师 +06{5 -,
A (12)accounting 会计 Q ]CMm2L^f
A (13)agency cost 代理成本 n= <c_a)Nb
A (14)accounting bases 会计基础 eyMn! a
A (15)accounting manual 会计手册 cz9 J&Le>
A (16)accounting period 会计期间 wb.yGfJ
A (17)accounting policies 会计方针 RK!9(^Ja
A (18)accounting rate of return 会计报酬率 '. "_TEIF
A (19)accounting reference date 会计参照日 dS6 $
A (20)accounting reference period 会计参照期间 |0i{z(B
A (21)accrual concept 应计概念 <_xG)vwh.
A (22)accrual expenses 应计费用 F$a s#.7FF
A (23)acid test ration 速动比率(酸性测试比率) MI `qzC*%
A (24)acquisition 购置 ;|Mfq` s
A (25)acquisition accounting 收购会计 OeqKKVuQ
A (26)activity based accounting 作业基础成本计算 ?sk>Mzr
A (27)adjusting events 调整事项 Q-oD mjU
A (28)administrative expenses 行政管理费 }%u #TwZ
A (29)advice note 发货通知 K+}0:W=P
A (30)amortization 摊销 [q?RJm B]
A (31)analytical review 分析性检查 8 MO-QO
A (32)annual equivalent cost 年度等量成本法 v])ew|
A (33)annual report and accounts 年度报告和报表 PMytk`<`zw
A (34)appraisal cost 检验成本 1#=9DD$4
A (35)appropriation account 盈余分配账户 w7@`:W
A (36)articles of association 公司章程细则 T aS1%(
A (37)assets 资产 QJ XP -
A (38)assets cover 资产保障 C<D$Y,[w
A (39)asset value per share 每股资产价值 d=vuy
A (40)associated company 联营公司 2f[; U"
A (41)attainable standard 可达标准 %LrOGr
A (42)attributable profit 可归属利润 A0 8kwYxiW
A (43)audit 审计 wtYgHC}X
A (44)audit report 审计报告 E2dM0r<]
A (45)auditing standards 审计准则 >%t G[jb
A (46)authorized share capital 额定股本 }:2##<"\t
A (47)available hours 可用小时 t+U.4mS-
A (48)avoidable costs 可避免成本 =@!t/LR7kg
B (49)back-to-back loan 易币贷款 _Tj &gyS
B (50)backflush accounting 倒退成本计算 4Ff t[S(
B (51)bad debts 坏帐 1Vu#:6%
B (52)bad debts ratio 坏帐比率 xF[%R{Mn'
B (53)bank charges 银行手续费 +*8su5:[&@
B (54)bank overdraft 银行透支 S9Sgd& a9
B (55)bank reconciliation 银行存款调节表 ~q3O,bb{
B (56)bank statement 银行对账单 76 !LM Nf
B (57)bankruptcy 破产 w-n}&f
B (58)basis of apportionment 分摊基础 y > =Y
B (59)batch 批量 "Wj{+ |f
B (60)batch costing 分批成本计算 AXlVH%'
B (61)beta factor B(市场)风险因素 hWy@?r.
B (62)bill 账单 s`$}xukT
B (63)bill of exchange 汇票 Z<;W*6J
B (64)bill of landing 提单 +Vk L?J
B (65)bill of materials 用料预计单 R,BJr y
B (66)bill payable 应付票据 Cx2#
0$
B (67)bill receivable 应收票据 $U_(e:m}f
B (68)bin card 存货记录卡 q
\@Zf}
B (69)bonus 红利 3Z?ornS
B (70)book-keeping 薄记 2fTuIS<yr
B (71)Boston classification 波士顿分类 o- =|}u]mz
B (72)breakeven chart 保本图 G!Brt&_'
B (73)breakeven point 保本点 D|ceZ <9x
B (74)breaking-down time 复位时间 d^=)n-!T
B (75)budget 预算 }& vD(hX
B (76)budget center 预算中心
JQQ[jl;
B (77)budget cost allowance 预算成本折让 #4Z e2T|
B (78)budget manual 预算手册 k ;^$Pd?t
B (79)budget period 预算期间 3 2z4G =l
B (80)budgetary control 预算控制 xq((]5P
y
B (81)budgeted capacity 预算生产能力 M 2hZ'
B (82)burden 制造费用 (X "J)x aQ
B (83)business center 经营中心
$eFMn $o
B (84)business entity 营业个体 _bCAZa&&
B (85)business unit 经营单位 t1w]L
B (86)buy-out management 管理性购买产权 DC h
!Z{I
B (87)by-product 副产品 O.+J%],
C (88)called-up share capital 催缴股本 DKj iooD
C (89)capacity 生产能力 !`e`4y*N
C (90)capacity ratios 生产能力比率 W_}j ~[&
C (91)capital 资本 Fl_}Auj{&(
C (92)capital assets pricing model 资本资产计价模式 q TJ0 }
F
C (93)capital commitment 承诺资本 Ikdj?"+ O
C (94)capital employed 已运用的资本 _z#" BN
C (95)capital expenditure 资本支出 Oo
:Dt~Ib
C (96)capital expenditure authorization 资本支出核准 cTq@"v di
C (97)capital expenditure control 资本支出控制 A^,E~Z!x
C (98)capital expenditure proposal 资本支出申请 %j\&}>P4$
C (99)capital funding planning 资本基金筹集计划 s6~;)( r
C (100)capital gain 资本收益 uP* kvi:e
C (101)capital investment appraisal 资本投资评估 vqN/ crJ@
C (102)capital maintenance 资本保全 )J[m>tyY5
C (103)capital resource planning 资本资源计划 5[4wN(
)
C (104)capital surplus 资本盈余 7*P
BJt\
C (105)capital turnover 资本周转率 @/:4beh
C (106)card 记录卡 q5_zsUR=
C (107)cash 现金 |N`0G.#
C (108)cash account 现金账户 *,z/q6
C (109)cash book 现金账薄 TO.b-
;
C (110)cash cow 金牛产品 X\m\yv}}
C (111)cash flow 现金流量 Sh(ys*y>
C (112)cash discounted 现金贴现 + Tp % *
C (113)cash flow budget 现金流量预算 >+J}m
o=*
C (114)cash flow statement 现金流量表 AAQ!8!
C (115)cash ledger 现金分类账 qo b!AU|
C (116)cash limit 现金限额 >pp/4Ia!
C (117)CCA 现时成本会计 sMMOZ'bT
C (118)center 中心 4MPy}yT *
C (119)changeover time 变更时间
rp4D_80q
C (120)chartered entity 特许经济个体 BI?, 3
C (121)cheque 支票 59zWB,y(P
C (122)cheque register 支票登记薄 -| FHv+
C (123)coin analysis 零钱分类 08xo_Oy sq
C (124)classification 分类 q~}oU5
C (125)clock card 工时卡 7K. 75%}
C (126)code 代码 C~T ,[
U
C (127)commitment accounting 承诺确认会计 y7>3hf n~w
C (128)common cost 共同成本 cjN)3L{
C (129)company limited by guarantee 有限担保责任公司 +%XByY5
