A (1)ABC 作业基础成本计算 xA2I+r*o
A (2)absorbed overhead 已吸收制造费用 ,-(D(J;}1
A (3)absorption costing 吸收成本计算 (ToD
u@p
A (4)account 账户,报表 ~h=iZ/g_^_
A (5)accounting postulate 会计假设 ./'d^9{
A (6)accounting series release 会计公告文件 LIz'hfS!
A (7)accounting valuation 会计计价 H;tE=
A (8)account sale 承销清单 Pn@DHYP
A (9)accountability concept 经营责任概念 N6+^}2'*)
A (10)accountancy 会计职业 `pDTjJ
A (11)accountant 会计师 ]Z=al`-
A (12)accounting 会计 =h
~n5wQG
A (13)agency cost 代理成本 =_@) KWeX$
A (14)accounting bases 会计基础 gyh8
A (15)accounting manual 会计手册 lt2MB#
A (16)accounting period 会计期间 w"QZ7EyJ
A (17)accounting policies 会计方针 W*(- *\1[
A (18)accounting rate of return 会计报酬率 g$hEVT
A (19)accounting reference date 会计参照日 OkT@ _U
A (20)accounting reference period 会计参照期间 eq&QWxiD*
A (21)accrual concept 应计概念 ,j
w`9a
A (22)accrual expenses 应计费用 9^Web~yi#
A (23)acid test ration 速动比率(酸性测试比率) #QSSpsF@
A (24)acquisition 购置 II~91IEk
A (25)acquisition accounting 收购会计 +IjBeQ?
A (26)activity based accounting 作业基础成本计算 I=P<RG7j)
A (27)adjusting events 调整事项 BYa#<jXtAT
A (28)administrative expenses 行政管理费 GM)q\Hx{
A (29)advice note 发货通知 BxQ,T@
A (30)amortization 摊销 ?(Plb&kR
A (31)analytical review 分析性检查 VUHf-bKl
A (32)annual equivalent cost 年度等量成本法 IQ-l%x[fue
A (33)annual report and accounts 年度报告和报表 i`vy<Dvpz
A (34)appraisal cost 检验成本 vo&h6'i>7
A (35)appropriation account 盈余分配账户 [>3dhj[;
A (36)articles of association 公司章程细则 3kF+wifsz
A (37)assets 资产 C6@*l~j
A (38)assets cover 资产保障 7(^F@,,@
A (39)asset value per share 每股资产价值 9v3n4=gc
A (40)associated company 联营公司 Bx$?*y&f!v
A (41)attainable standard 可达标准 y;<}`
A (42)attributable profit 可归属利润 Lz:FR*
A (43)audit 审计 o>Dd1
j
A (44)audit report 审计报告 hy$VG%b;#
A (45)auditing standards 审计准则 MOp "kA
A (46)authorized share capital 额定股本 E m +&I
A (47)available hours 可用小时 ?gvu
E1
A (48)avoidable costs 可避免成本 a{
rUk%x
B (49)back-to-back loan 易币贷款 a+a6P5kJ
B (50)backflush accounting 倒退成本计算 +StsSZ
B (51)bad debts 坏帐 r{SDJa
B (52)bad debts ratio 坏帐比率 XAtRA1.
B (53)bank charges 银行手续费 ^L7!lzyo
B (54)bank overdraft 银行透支 V*Xr}FE
B (55)bank reconciliation 银行存款调节表 bs16G3-p
B (56)bank statement 银行对账单 EdSUBoWF}
B (57)bankruptcy 破产 YmjA!n
B (58)basis of apportionment 分摊基础
! R3P@,j
B (59)batch 批量 \$ss
B (60)batch costing 分批成本计算 ]\L+]+u~
B (61)beta factor B(市场)风险因素 5a
)$:oO!
B (62)bill 账单 mh SknyqT
B (63)bill of exchange 汇票 `R.Pz _oe
B (64)bill of landing 提单 asLrXGGyT
B (65)bill of materials 用料预计单 UA]fKi
B (66)bill payable 应付票据 KHJ wCv
B (67)bill receivable 应收票据 k"/Rjd(;
B (68)bin card 存货记录卡 y}|E)
B (69)bonus 红利 C-h?#/#?y
B (70)book-keeping 薄记 ]fU&?z#
B (71)Boston classification 波士顿分类 7^LCP*
B (72)breakeven chart 保本图 Z'}%Mkm`i}
B (73)breakeven point 保本点 Qc PU{#6
B (74)breaking-down time 复位时间 R(cg`8
B (75)budget 预算 SB .=x
B (76)budget center 预算中心 b0@K ~O;g
B (77)budget cost allowance 预算成本折让 9$C?)XKXB
B (78)budget manual 预算手册 EYCZuJxv
B (79)budget period 预算期间 UK*v\TMv
B (80)budgetary control 预算控制 ux|
QGT2LY
B (81)budgeted capacity 预算生产能力 O/d]2<V
B (82)burden 制造费用 r
)_*MPY
B (83)business center 经营中心 IXR'JZ?fH
B (84)business entity 营业个体 k%kEW%I yG
B (85)business unit 经营单位 iDhC_F|
B (86)buy-out management 管理性购买产权 ^W@%(,xb
B (87)by-product 副产品 I|<]>D -8
C (88)called-up share capital 催缴股本 p|dn&<kd
C (89)capacity 生产能力 }&2,!;"">3
C (90)capacity ratios 生产能力比率 U[8F{LX
C (91)capital 资本
U|\ .)h=
C (92)capital assets pricing model 资本资产计价模式
Q6e7Z-8
C (93)capital commitment 承诺资本 ,tg(aL
C (94)capital employed 已运用的资本 ^Qn:#O9
C (95)capital expenditure 资本支出 !y'>sAf
C (96)capital expenditure authorization 资本支出核准 ^3H:I8gRCl
C (97)capital expenditure control 资本支出控制 "bWx<
C (98)capital expenditure proposal 资本支出申请 V|}9bNF
C (99)capital funding planning 资本基金筹集计划 B'`25u_e<
C (100)capital gain 资本收益 W3\E;C-g0
C (101)capital investment appraisal 资本投资评估 nKnrh]hX
C (102)capital maintenance 资本保全 zH9*w:"4<_
C (103)capital resource planning 资本资源计划 l"DHG`kb
C (104)capital surplus 资本盈余 1,Mm+_)B
C (105)capital turnover 资本周转率 3
v.8
C (106)card 记录卡 $|3zsi2
C (107)cash 现金 UwF-*(#41
C (108)cash account 现金账户 =l${p*ABQ
C (109)cash book 现金账薄 (c^ {T)
C (110)cash cow 金牛产品 ">eled)O
C (111)cash flow 现金流量 .P")S|
C (112)cash discounted 现金贴现 *FZav2]-
C (113)cash flow budget 现金流量预算 i'"#{4I
C (114)cash flow statement 现金流量表 j6XHH&ZEb
C (115)cash ledger 现金分类账 llWY7u"
C (116)cash limit 现金限额 -zqpjxU:
C (117)CCA 现时成本会计 3(,m(+J[S
C (118)center 中心 n ]D io
C (119)changeover time 变更时间 '`2MxRP
C (120)chartered entity 特许经济个体 SE6
(3f$
C (121)cheque 支票 .s!0S-RkC
C (122)cheque register 支票登记薄 Hs:zfvD
C (123)coin analysis 零钱分类 q 5z^y(Sv
C (124)classification 分类 U=69q]
C (125)clock card 工时卡 qBh@^GxY),
C (126)code 代码 =s]2?m
C (127)commitment accounting 承诺确认会计 ``$$yS~d};
C (128)common cost 共同成本 -o`K/f}
d
C (129)company limited by guarantee 有限担保责任公司 UntFkoO