A (1)ABC 作业基础成本计算 + MtxS l
A (2)absorbed overhead 已吸收制造费用 JA$RY
A (3)absorption costing 吸收成本计算 G+1i~&uV
A (4)account 账户,报表 K]'t>:G @
A (5)accounting postulate 会计假设 ~_F <"40
A (6)accounting series release 会计公告文件 eMLcm ZJR
A (7)accounting valuation 会计计价 r h c& #JS
A (8)account sale 承销清单 hRN
nj
A (9)accountability concept 经营责任概念 C)mR~Ey
A (10)accountancy 会计职业 `< 82"cAT{
A (11)accountant 会计师 H
va/C{Y
A (12)accounting 会计 1d!TU=*
A (13)agency cost 代理成本 c
'rn8Jo}
A (14)accounting bases 会计基础 Ck:+F+7_v
A (15)accounting manual 会计手册 rh DiIO_
A (16)accounting period 会计期间 Eq=j+ch7
A (17)accounting policies 会计方针 'si {6t|
A (18)accounting rate of return 会计报酬率 4$y P_3
A (19)accounting reference date 会计参照日 #l
6QE=:
A (20)accounting reference period 会计参照期间 d
f
j;e%H
A (21)accrual concept 应计概念
fCbd]X
A (22)accrual expenses 应计费用 'A,)PZL9i
A (23)acid test ration 速动比率(酸性测试比率) XFv^j SF
A (24)acquisition 购置 I uC7Hx`z
A (25)acquisition accounting 收购会计 z~th{4#E ;
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 P
@~) 9W
A (30)amortization 摊销 K 8W99:v
A (31)analytical review 分析性检查 PDS?>Jg(
A (32)annual equivalent cost 年度等量成本法 T7^?j :kJ/
A (33)annual report and accounts 年度报告和报表 )S`=y-L$
A (34)appraisal cost 检验成本 X2E=2tXl`7
A (35)appropriation account 盈余分配账户 O Cn ra
A (36)articles of association 公司章程细则 B%WkM\\!^
A (37)assets 资产 WIN3*z 7oW
A (38)assets cover 资产保障 WFTwFm6
A (39)asset value per share 每股资产价值 aP]h03s S
A (40)associated company 联营公司 (W.G&VSn)
A (41)attainable standard 可达标准 oS~;>] W
A (42)attributable profit 可归属利润 j XYr&F
A (43)audit 审计 /z )Nz2W
A (44)audit report 审计报告 ? ph>:M
A (45)auditing standards 审计准则 mRy0zN>?
A (46)authorized share capital 额定股本 v\+`n^=
A (47)available hours 可用小时 8H ,k0~D
A (48)avoidable costs 可避免成本 8v)iOPmDC
B (49)back-to-back loan 易币贷款 vwzElZ{C:v
B (50)backflush accounting 倒退成本计算 |_hIl(6F5N
B (51)bad debts 坏帐 *6G@8TIh
B (52)bad debts ratio 坏帐比率 ;?y~ h$
B (53)bank charges 银行手续费 buDz]ec
b
B (54)bank overdraft 银行透支 }nptmc
B (55)bank reconciliation 银行存款调节表 L9]d$ r"
B (56)bank statement 银行对账单 x2f=o|]D'
B (57)bankruptcy 破产 }lP`3e
B (58)basis of apportionment 分摊基础 !AG {`[b
B (59)batch 批量 z 'V$)U$f
B (60)batch costing 分批成本计算 !R![:T\,
B (61)beta factor B(市场)风险因素 Fd<eh(g9P
B (62)bill 账单 n7|,b-
<
B (63)bill of exchange 汇票 i]Bu7Fuu
B (64)bill of landing 提单 nG-Dt G^z
B (65)bill of materials 用料预计单 Ed+jSO0
B (66)bill payable 应付票据 +$F,!rV-s
B (67)bill receivable 应收票据 R\-]$\1D
B (68)bin card 存货记录卡 j^/=.cD|
B (69)bonus 红利 :%h|i&B
B (70)book-keeping 薄记 mNsd&Rk'
B (71)Boston classification 波士顿分类 6`X}Z'4.Ox
B (72)breakeven chart 保本图 vnS8N
B (73)breakeven point 保本点 ^ v+p@k
B (74)breaking-down time 复位时间 Yy;BJ _
B (75)budget 预算 P-DW@drxF
B (76)budget center 预算中心 ?g:sAR'
B (77)budget cost allowance 预算成本折让 tO?-@Qf/9<
B (78)budget manual 预算手册 {w@9\LsU
B (79)budget period 预算期间 4( ,M&NC
B (80)budgetary control 预算控制
g@ .e%
B (81)budgeted capacity 预算生产能力 z0%tBgqY(
B (82)burden 制造费用 _T_} k:&X
B (83)business center 经营中心 >I',%v\?@
B (84)business entity 营业个体 :?
s{@7
B (85)business unit 经营单位 z6P~HF+&h
B (86)buy-out management 管理性购买产权 =G !]_d0
B (87)by-product 副产品 R:rol s"QM
C (88)called-up share capital 催缴股本 X]o"vx%C
C (89)capacity 生产能力 v3G$9 (NE;
C (90)capacity ratios 生产能力比率 ~[f
`oC
C (91)capital 资本 Xc4zUEO9
C (92)capital assets pricing model 资本资产计价模式 (/E@.z[1
C (93)capital commitment 承诺资本 {v
T9I4d8
C (94)capital employed 已运用的资本 -!V{wD3,B
C (95)capital expenditure 资本支出 YABi`;R]'
C (96)capital expenditure authorization 资本支出核准 c|K:oi,z
C (97)capital expenditure control 资本支出控制 qFl|q0\ A
C (98)capital expenditure proposal 资本支出申请 yF1p^>*ak&
C (99)capital funding planning 资本基金筹集计划 ;%k C?Vzi
C (100)capital gain 资本收益 w"W;PdH)
C (101)capital investment appraisal 资本投资评估 u\"/EaQ{
C (102)capital maintenance 资本保全 BO8?{~i
C (103)capital resource planning 资本资源计划 SM1L^M3)
C (104)capital surplus 资本盈余 $<"
I*l@
C (105)capital turnover 资本周转率 (g&@E(@]?
C (106)card 记录卡 wk{]eD%
C (107)cash 现金 2H`> Kj
C (108)cash account 现金账户 ~,Yd.?.TI
C (109)cash book 现金账薄 a!f71k
r
C (110)cash cow 金牛产品 @ 2On`~C`
C (111)cash flow 现金流量 VGc.yM)&
j
C (112)cash discounted 现金贴现 *a q"c9
C (113)cash flow budget 现金流量预算 3`)ej`
C (114)cash flow statement 现金流量表 7#SfuZ0@
C (115)cash ledger 现金分类账 rU(-R@["
C (116)cash limit 现金限额 Q- w_ @~
C (117)CCA 现时成本会计 H7k@Br
C (118)center 中心 6G }4KGQc
C (119)changeover time 变更时间 ddbQFAQQQ
C (120)chartered entity 特许经济个体 bnPhhsR
C (121)cheque 支票 0 {XT#H
C (122)cheque register 支票登记薄 u \<APn
C (123)coin analysis 零钱分类 dpX Fx"4A
C (124)classification 分类 i g
.
C (125)clock card 工时卡 =LgMG^@mu
C (126)code 代码 '4,IGxIq
C (127)commitment accounting 承诺确认会计 nyxoa/
C (128)common cost 共同成本 _' <FBlIN
C (129)company limited by guarantee 有限担保责任公司 i r'C( zD=
