A (1)ABC 作业基础成本计算 GkIhPn(d
A (2)absorbed overhead 已吸收制造费用 {r~=mQ
A (3)absorption costing 吸收成本计算 njZJp|y6
A (4)account 账户,报表 }4T `)
A (5)accounting postulate 会计假设 yk'L_M(=
A (6)accounting series release 会计公告文件 $NCR
V:J
A (7)accounting valuation 会计计价 n2~WUK
A (8)account sale 承销清单 O')=]6CQ*
A (9)accountability concept 经营责任概念 %
H<@Y$r
A (10)accountancy 会计职业 )Ii`/I^
A (11)accountant 会计师 :7i x`C2
A (12)accounting 会计 $) M2
A (13)agency cost 代理成本 `-e9#diQe
A (14)accounting bases 会计基础 lcLDCt?
A (15)accounting manual 会计手册 U[2;Fkapi
A (16)accounting period 会计期间 { P,hH~!
A (17)accounting policies 会计方针 V'gJtF
A (18)accounting rate of return 会计报酬率 -\USDi(
A (19)accounting reference date 会计参照日 jhPbh5E
A (20)accounting reference period 会计参照期间 [W*M#00_&4
A (21)accrual concept 应计概念 0y t36Du
A (22)accrual expenses 应计费用 T`MM<+^G
A (23)acid test ration 速动比率(酸性测试比率) k&uh
A (24)acquisition 购置 5rf Dm
A (25)acquisition accounting 收购会计 5}Id[%.x
A (26)activity based accounting 作业基础成本计算 *~YdL7f)J
A (27)adjusting events 调整事项 EP"Z 58&$R
A (28)administrative expenses 行政管理费 +0)M1!gK
A (29)advice note 发货通知 `K:n=hpF
A (30)amortization 摊销 i=*H|)
A (31)analytical review 分析性检查 m+(g.mvK>
A (32)annual equivalent cost 年度等量成本法 .jg@UAK
A (33)annual report and accounts 年度报告和报表 *>"NUHq
A (34)appraisal cost 检验成本 YXZP-=fB>i
A (35)appropriation account 盈余分配账户 "G~!J\
A (36)articles of association 公司章程细则 Q"D5D
rj
A (37)assets 资产 4:S]n19nq
A (38)assets cover 资产保障 AE+BrN
+"2
A (39)asset value per share 每股资产价值 ll1N`ke
A (40)associated company 联营公司 O9zMD8
A (41)attainable standard 可达标准
IU5T5p
A (42)attributable profit 可归属利润 4F9!3[}qF
A (43)audit 审计 Wz#
Cyjo
A (44)audit report 审计报告 /t`,7y3T
A (45)auditing standards 审计准则 G[JWG
A (46)authorized share capital 额定股本 \q*-9_M
A (47)available hours 可用小时 7y3WV95Z\
A (48)avoidable costs 可避免成本 MUsF
B (49)back-to-back loan 易币贷款 c-5AI{%bl6
B (50)backflush accounting 倒退成本计算 %gs?~Xl)]
B (51)bad debts 坏帐 >
e&
L"
B (52)bad debts ratio 坏帐比率 SD :
D8"8
B (53)bank charges 银行手续费 k7Qs#L
B (54)bank overdraft 银行透支 ,`RX~ H=C
B (55)bank reconciliation 银行存款调节表 cD6 ^7QF
B (56)bank statement 银行对账单 Tg"? TZO~
B (57)bankruptcy 破产 m<)`@6a/
B (58)basis of apportionment 分摊基础 z/+{QBen8
B (59)batch 批量 {Q37a=;,
B (60)batch costing 分批成本计算 _Y;tD
B (61)beta factor B(市场)风险因素 Z1I.f"XY
B (62)bill 账单 =R'O5J
B (63)bill of exchange 汇票 9Q}g
Vqn
B (64)bill of landing 提单 q4Wr$T$gs=
B (65)bill of materials 用料预计单 b
Ej}J_#
B (66)bill payable 应付票据 d{Jk:@.1
B (67)bill receivable 应收票据 A.("jb@I
B (68)bin card 存货记录卡 \eNB L[
B (69)bonus 红利 $/C1s"C@O
B (70)book-keeping 薄记 .MG83Si
B (71)Boston classification 波士顿分类 &z1U0uk
B (72)breakeven chart 保本图 >V?0#f45@
B (73)breakeven point 保本点 lya},_WCq
B (74)breaking-down time 复位时间 HUD0
@HQI
B (75)budget 预算 aQ$sn<-l
B (76)budget center 预算中心 y]+5Y.Cw$
B (77)budget cost allowance 预算成本折让 {&>rKCi
B (78)budget manual 预算手册 l*z%Jw
B (79)budget period 预算期间 YPI,u7
-
B (80)budgetary control 预算控制 x x>hJ!
B (81)budgeted capacity 预算生产能力 ssx#|InY
B (82)burden 制造费用 {icTfPR4E
B (83)business center 经营中心 c't
QA
B (84)business entity 营业个体 a-E}3a
B (85)business unit 经营单位 Ad>81=Z
B (86)buy-out management 管理性购买产权 `j@1]%&z
B (87)by-product 副产品 -W1p=od
C (88)called-up share capital 催缴股本 3p&T?E%
C (89)capacity 生产能力 cjPXrDl{\
C (90)capacity ratios 生产能力比率 yD7}
C (91)capital 资本 S}VS@KDO
C (92)capital assets pricing model 资本资产计价模式 vE'{?C=EM
C (93)capital commitment 承诺资本 }}$@Tij19[
C (94)capital employed 已运用的资本 FMeBsI9pL
C (95)capital expenditure 资本支出 $'3xl2T
C (96)capital expenditure authorization 资本支出核准 9/29>K_
C (97)capital expenditure control 资本支出控制 vio>P-2Eho
C (98)capital expenditure proposal 资本支出申请 c?HUW
C (99)capital funding planning 资本基金筹集计划 [Cv./hEQi
C (100)capital gain 资本收益 rX?ZUw?u&
C (101)capital investment appraisal 资本投资评估
B8T$<
C (102)capital maintenance 资本保全 #l4T/`u'9!
C (103)capital resource planning 资本资源计划 |EX=Rj*
C (104)capital surplus 资本盈余 uStAZ~b\
C (105)capital turnover 资本周转率 _C?Wk:Y@
C (106)card 记录卡 T2<%[AF0
C (107)cash 现金 H(
i
C (108)cash account 现金账户 \\<=J[R.M
C (109)cash book 现金账薄 0?>(H(D^/
C (110)cash cow 金牛产品 c#}K,joeU
C (111)cash flow 现金流量 WM
?a1j
C (112)cash discounted 现金贴现 *"8Ls0!
C (113)cash flow budget 现金流量预算 Ha-]U:Vcx
C (114)cash flow statement 现金流量表 A)sYde(
C (115)cash ledger 现金分类账 r)'vn[A
C (116)cash limit 现金限额 ;C$+8%P4
C (117)CCA 现时成本会计 nPXP9wmh4x
C (118)center 中心 Pn">fWRCx
C (119)changeover time 变更时间 e9h@G#
C (120)chartered entity 特许经济个体 0,t%us/q
C (121)cheque 支票 PmE)FthdP(
C (122)cheque register 支票登记薄 K'r;#I|"J
C (123)coin analysis 零钱分类 Vz/w.%_g
C (124)classification 分类 ALTOi?
C (125)clock card 工时卡 p
4>ThpX
C (126)code 代码 2uE<mjCt-r
C (127)commitment accounting 承诺确认会计 U*$P"sS`
C (128)common cost 共同成本 ^-~JkW'z
C (129)company limited by guarantee 有限担保责任公司 qXW\/NT"p<