A (1)ABC 作业基础成本计算 eh*F/Gu
A (2)absorbed overhead 已吸收制造费用 l4OPzNc'
A (3)absorption costing 吸收成本计算 mW)"~sA
A (4)account 账户,报表 $-)y59w"
A (5)accounting postulate 会计假设 +@PZ3
[s
A (6)accounting series release 会计公告文件 !Tu.A@
A (7)accounting valuation 会计计价 T{T> S%17~
A (8)account sale 承销清单 jw]IpGTt
A (9)accountability concept 经营责任概念 u[!Ex=9W
A (10)accountancy 会计职业 YC}$O2
A (11)accountant 会计师 E
eCgV{9B
A (12)accounting 会计 ^N~Jm&I
A (13)agency cost 代理成本 1xwq:vFC.
A (14)accounting bases 会计基础 S*rc XG6Q^
A (15)accounting manual 会计手册 #p=Wt&2
A (16)accounting period 会计期间 c:}K(yAdd
A (17)accounting policies 会计方针 q5w)i
A (18)accounting rate of return 会计报酬率 <7X+-%yb;
A (19)accounting reference date 会计参照日 wSs78c=
A (20)accounting reference period 会计参照期间 2K'}Vm+
A (21)accrual concept 应计概念 P
+3)Y
O1C
A (22)accrual expenses 应计费用 i4
tW8Il
A (23)acid test ration 速动比率(酸性测试比率) X .S8vlb4z
A (24)acquisition 购置 Vs[!WJ
7
A (25)acquisition accounting 收购会计 Fw;Y)y=O
A (26)activity based accounting 作业基础成本计算 14\!FCe)!
A (27)adjusting events 调整事项 WTh|7&
A (28)administrative expenses 行政管理费 B Zw#ACU
A (29)advice note 发货通知 m<22E0=g
A (30)amortization 摊销 '?!2h'
A (31)analytical review 分析性检查 lc0Z fC
A (32)annual equivalent cost 年度等量成本法 ,<-a 6
A (33)annual report and accounts 年度报告和报表 JGk,u6K7
A (34)appraisal cost 检验成本 :Ee5:S
A (35)appropriation account 盈余分配账户 z
9KsSlS ^
A (36)articles of association 公司章程细则 0 .p $q
A (37)assets 资产 YJwz*@l
A (38)assets cover 资产保障 on1mu't_;
A (39)asset value per share 每股资产价值 jfrUOl'l
A (40)associated company 联营公司 2!Ex55
A (41)attainable standard 可达标准 >:P3j<xTv
A (42)attributable profit 可归属利润 8 _[f#s`)
A (43)audit 审计 S[M\com'
A (44)audit report 审计报告 Jh:-<xy)
A (45)auditing standards 审计准则 5*>3(U
A (46)authorized share capital 额定股本 N:/$N@"Ge
A (47)available hours 可用小时 ) uyh
A (48)avoidable costs 可避免成本 <`m.Vbvm"
B (49)back-to-back loan 易币贷款 'C*NyHc
B (50)backflush accounting 倒退成本计算 ByZ.
!~
B (51)bad debts 坏帐 4B}w;d@R
B (52)bad debts ratio 坏帐比率 9uREbip
B (53)bank charges 银行手续费 >Y< y]vM:
B (54)bank overdraft 银行透支 E]Hl&t/}
B (55)bank reconciliation 银行存款调节表 f1>^kl3@P
B (56)bank statement 银行对账单 `0Q:d'
B (57)bankruptcy 破产 J0|}u1?l
B (58)basis of apportionment 分摊基础 L=}UApK
B (59)batch 批量 p:ST$ 1 K
B (60)batch costing 分批成本计算 4/U]7Y
B (61)beta factor B(市场)风险因素 $Y0bjS2J
B (62)bill 账单 7\U1K^q
B (63)bill of exchange 汇票 {UZli[W1
B (64)bill of landing 提单 E(U}$Zey
B (65)bill of materials 用料预计单 C 127he
B (66)bill payable 应付票据 y$V{yh[:
B (67)bill receivable 应收票据 ^! ZjK-$A<
B (68)bin card 存货记录卡 +;[`fSi
B (69)bonus 红利 P [nWmY
B (70)book-keeping 薄记 nZ7v9o9
B (71)Boston classification 波士顿分类 ,em6wIq,
B (72)breakeven chart 保本图 W@$p'IBwm
B (73)breakeven point 保本点 ,
n!xzoX_
B (74)breaking-down time 复位时间 [Iihk5TT
B (75)budget 预算 (Fgt #H(B
B (76)budget center 预算中心 X)f"`$
B (77)budget cost allowance 预算成本折让 HIa$0g0J
B (78)budget manual 预算手册 1v\-jM"
B (79)budget period 预算期间 AYZds >#Q
B (80)budgetary control 预算控制 56_KB.Ww~
B (81)budgeted capacity 预算生产能力 }Rux<=cd|
B (82)burden 制造费用 |b3/63Ri-0
B (83)business center 经营中心 }C&c=3V
B (84)business entity 营业个体 VYAe!{[
B (85)business unit 经营单位 S8)awTA9
B (86)buy-out management 管理性购买产权 eu:_V+
B (87)by-product 副产品 N~ozyIP,
C (88)called-up share capital 催缴股本 Csc2 yI%3
C (89)capacity 生产能力 ,6buo~?W:
C (90)capacity ratios 生产能力比率 .yP
3}Nl
C (91)capital 资本 P*T)/A%4
C (92)capital assets pricing model 资本资产计价模式 BVNh>^W5B
C (93)capital commitment 承诺资本
86I*
C (94)capital employed 已运用的资本 (_08?cN
C (95)capital expenditure 资本支出 t2SZ]|C
C (96)capital expenditure authorization 资本支出核准 Fszk?0T
C (97)capital expenditure control 资本支出控制 5Q}@Y3 i=
C (98)capital expenditure proposal 资本支出申请 DJW1kR
C (99)capital funding planning 资本基金筹集计划 zLn#p]
C (100)capital gain 资本收益 sq^"bLw
C (101)capital investment appraisal 资本投资评估 ;i#gk%-
2
C (102)capital maintenance 资本保全 X>6a@$Mx P
C (103)capital resource planning 资本资源计划 F3'X
C (104)capital surplus 资本盈余 yEny2q}
C (105)capital turnover 资本周转率 fytx({I
.a
C (106)card 记录卡 ,'673PR
C (107)cash 现金 R`&ioRWj
C (108)cash account 现金账户 %dU}GYL_
C (109)cash book 现金账薄 o|W? a#_\
C (110)cash cow 金牛产品 X m3t
xp#
C (111)cash flow 现金流量 i=a LC*@
C (112)cash discounted 现金贴现 v8IL[g6"
C (113)cash flow budget 现金流量预算 I{PN6bn{>
C (114)cash flow statement 现金流量表 >8tuLd*T
C (115)cash ledger 现金分类账 $S}x'F!4_
C (116)cash limit 现金限额 B<RONQj_
C (117)CCA 现时成本会计 Nw2 bn
C (118)center 中心 8(D}y\
C (119)changeover time 变更时间 .'1j5Y-l`N
C (120)chartered entity 特许经济个体 I@
k8^
C (121)cheque 支票 bH{aI:9Fb
C (122)cheque register 支票登记薄 f)x}_dw%
C (123)coin analysis 零钱分类 !q/lgpEi
C (124)classification 分类 YM|S<
C (125)clock card 工时卡 h'x~"k1
C (126)code 代码 PpRO7(<cD
C (127)commitment accounting 承诺确认会计 /<$"c"UQ
C (128)common cost 共同成本 >i%w'uU
C (129)company limited by guarantee 有限担保责任公司 `RcNqPY#S