A (1)ABC 作业基础成本计算 e~2*>5\:
A (2)absorbed overhead 已吸收制造费用 +}G>M=t::
A (3)absorption costing 吸收成本计算 d~z<,_r5c
A (4)account 账户,报表 (PT?h>|St
A (5)accounting postulate 会计假设 r
Y_C3;B
A (6)accounting series release 会计公告文件 {L2Gb(YLW
A (7)accounting valuation 会计计价 (?&_6B.*
A (8)account sale 承销清单 <1'X)n&Kw$
A (9)accountability concept 经营责任概念 ss*2TE7
A (10)accountancy 会计职业 fY\tvo%
A (11)accountant 会计师 ->"h5h
A (12)accounting 会计 4iPua"8
A (13)agency cost 代理成本 L&gEQDPgq|
A (14)accounting bases 会计基础 W*/s4 N
A (15)accounting manual 会计手册 rb
J)RN^.
A (16)accounting period 会计期间 8Jy1=R*S
A (17)accounting policies 会计方针 .pu`\BW>
A (18)accounting rate of return 会计报酬率 ~3-YxCn%
A (19)accounting reference date 会计参照日 WbD C
A (20)accounting reference period 会计参照期间 [Ey%uh
6*
A (21)accrual concept 应计概念 PJ11LE
A (22)accrual expenses 应计费用 u%IKM\
A (23)acid test ration 速动比率(酸性测试比率) )'I<xx'
1
A (24)acquisition 购置 4oaP"T@6
A (25)acquisition accounting 收购会计 :c/=fWM%
A (26)activity based accounting 作业基础成本计算 ;0X|*w1JO
A (27)adjusting events 调整事项 1oW]O@R
A (28)administrative expenses 行政管理费 N n-6/]d#
A (29)advice note 发货通知 I(kIHjV|
A (30)amortization 摊销 m"m;(T{ v
A (31)analytical review 分析性检查 `
Ehgn?6'
A (32)annual equivalent cost 年度等量成本法 2'^OtM,
A (33)annual report and accounts 年度报告和报表 u(G;57ms
A (34)appraisal cost 检验成本 ORPl^n-
A (35)appropriation account 盈余分配账户 ~i&< !O&
A (36)articles of association 公司章程细则 _.8]7f`*Gc
A (37)assets 资产 ghO//?m
A (38)assets cover 资产保障 IE
sD=
A (39)asset value per share 每股资产价值 ]}Hv,a
A (40)associated company 联营公司 jxOVH+?l%
A (41)attainable standard 可达标准 .Fz6+m;Z
A (42)attributable profit 可归属利润 VKfHN_m*
A (43)audit 审计 ~4X!8b_
A (44)audit report 审计报告 M,U=zNPnk
A (45)auditing standards 审计准则 kX .1#%Ex
A (46)authorized share capital 额定股本 BL^Hj
A (47)available hours 可用小时 (']z\4o
A (48)avoidable costs 可避免成本 jJQfCOD$
B (49)back-to-back loan 易币贷款 eS%6hUb
B (50)backflush accounting 倒退成本计算 7XC}C+
B (51)bad debts 坏帐 x3F L/^S
B (52)bad debts ratio 坏帐比率 v&,VC~RN-J
B (53)bank charges 银行手续费 &MLhCekY
B (54)bank overdraft 银行透支 #"YWz)8
B (55)bank reconciliation 银行存款调节表 I:)#U[tn0
B (56)bank statement 银行对账单 xfQ;5
n
B (57)bankruptcy 破产 X_S]8Aa
B (58)basis of apportionment 分摊基础 h pes
B (59)batch 批量 .{ L m
B (60)batch costing 分批成本计算 sWzXl~JbF
B (61)beta factor B(市场)风险因素 UHszOl
B (62)bill 账单 m`0{j1K
B (63)bill of exchange 汇票 `X03Q[:q"[
B (64)bill of landing 提单 X"59`Yh
B (65)bill of materials 用料预计单 >a~FSZf
B (66)bill payable 应付票据 I,Y^_(JW
B (67)bill receivable 应收票据 h0QQP
B (68)bin card 存货记录卡 \>k#]4@rp
B (69)bonus 红利 5W'|qmJ
B (70)book-keeping 薄记 XE
%6c3s
B (71)Boston classification 波士顿分类 K4L#%KUPW
B (72)breakeven chart 保本图 l_IX+4(@b|
B (73)breakeven point 保本点 [<
Puh
B (74)breaking-down time 复位时间 5 :>
B (75)budget 预算 S(s~4(o>8
B (76)budget center 预算中心 Q%d[U4@
B (77)budget cost allowance 预算成本折让 9:5NX3"p
B (78)budget manual 预算手册 mw.aavB
B (79)budget period 预算期间 G?(:Z=
B (80)budgetary control 预算控制 /'+JP4mK
B (81)budgeted capacity 预算生产能力 <VsZ$
B (82)burden 制造费用 du)G)~
B (83)business center 经营中心 S8<aq P
B (84)business entity 营业个体 ur5
n{0#
B (85)business unit 经营单位 @3D%i#2o&[
B (86)buy-out management 管理性购买产权 nXW1 :
B (87)by-product 副产品 }Ec"&
C (88)called-up share capital 催缴股本 j0M;2 3@[
C (89)capacity 生产能力 c(JO;=,@9
C (90)capacity ratios 生产能力比率 GoXHVUyp
C (91)capital 资本 "FD~XSRL
C (92)capital assets pricing model 资本资产计价模式 mJqP#Unik
C (93)capital commitment 承诺资本 M,lu)~H
C (94)capital employed 已运用的资本 `buTP?]4.
C (95)capital expenditure 资本支出 [a6lE"yr
C (96)capital expenditure authorization 资本支出核准 G_o4A:2
C (97)capital expenditure control 资本支出控制 I<#kw)W!
C (98)capital expenditure proposal 资本支出申请 o4795r,jz
C (99)capital funding planning 资本基金筹集计划 =]Bm>67"
C (100)capital gain 资本收益 '93&?
C (101)capital investment appraisal 资本投资评估 Jl}7]cVq#
C (102)capital maintenance 资本保全 #SOe&W5
C (103)capital resource planning 资本资源计划 9`b3=&i\
C (104)capital surplus 资本盈余 :oQaN[3>_
C (105)capital turnover 资本周转率 O^hV<+CX
C (106)card 记录卡 XoOe=V?I )
C (107)cash 现金 RUO6Co-
C (108)cash account 现金账户 ^a
r9$$~/!
C (109)cash book 现金账薄 X?a67qL
C (110)cash cow 金牛产品 d{jl&:
C (111)cash flow 现金流量 .d,Zx
C (112)cash discounted 现金贴现 mZ%\`H+
C (113)cash flow budget 现金流量预算 Z
m>69gl
C (114)cash flow statement 现金流量表 Kxn=iv^Ir
C (115)cash ledger 现金分类账 N11am
C (116)cash limit 现金限额 P n DZi
C (117)CCA 现时成本会计 g;1
UZE;
C (118)center 中心 t@v8>J%K
C (119)changeover time 变更时间 uR[i9%=8L(
C (120)chartered entity 特许经济个体 T9 1Iz+j
C (121)cheque 支票 sy?W\(x
C (122)cheque register 支票登记薄 IuL]V TY
C (123)coin analysis 零钱分类 }W J`q`g
C (124)classification 分类 JJr<cZ4]
C (125)clock card 工时卡 qK
pU.rP
C (126)code 代码 Ar_/9@n
C (127)commitment accounting 承诺确认会计 }M@ pdE
C (128)common cost 共同成本 }K\_N]#6n
C (129)company limited by guarantee 有限担保责任公司 :4dili4|/