A (1)ABC 作业基础成本计算 p/4\O
A (2)absorbed overhead 已吸收制造费用 qjsS2,wM
A (3)absorption costing 吸收成本计算 @w)Vt$+b]
A (4)account 账户,报表 r.5}Q?
A (5)accounting postulate 会计假设 6iiH+Nc
A (6)accounting series release 会计公告文件 ,~@Nhd~k
A (7)accounting valuation 会计计价 Ix;9D'^}
A (8)account sale 承销清单 6n{`t/
A (9)accountability concept 经营责任概念 rKR2v(c
A (10)accountancy 会计职业 r>=)Y32Q
A (11)accountant 会计师 ~Bll\3-=
A (12)accounting 会计 bp06xHMu
A (13)agency cost 代理成本 q1Ja*=r
A (14)accounting bases 会计基础 TwlrncK*
A (15)accounting manual 会计手册 ?N
6'*2{NT
A (16)accounting period 会计期间 Vf67gux
A (17)accounting policies 会计方针 B?qLXRv
A (18)accounting rate of return 会计报酬率 Pd99vq/
A (19)accounting reference date 会计参照日 fZqMznF
A (20)accounting reference period 会计参照期间 )Q_^f'4
A (21)accrual concept 应计概念 zFy0SzF
A (22)accrual expenses 应计费用 ZSKSMI%D
A (23)acid test ration 速动比率(酸性测试比率) hrpql_9.
A (24)acquisition 购置 s3+^q
A (25)acquisition accounting 收购会计 >a@c5
A (26)activity based accounting 作业基础成本计算 J2"n:
A (27)adjusting events 调整事项 ]-Z="YPY
A (28)administrative expenses 行政管理费
vZ
Hm'
A (29)advice note 发货通知 : Gp,d*M
A (30)amortization 摊销 c~B[<.Qj
A (31)analytical review 分析性检查 gK {-eS
A (32)annual equivalent cost 年度等量成本法 Hshm;\'
A (33)annual report and accounts 年度报告和报表 iWbrX1
I+
A (34)appraisal cost 检验成本 9sQ4
$
A (35)appropriation account 盈余分配账户 > .L\ >
A (36)articles of association 公司章程细则 /bE=]nM
A (37)assets 资产 <,%qt_
!
A (38)assets cover 资产保障 G@Z,Hbgm
A (39)asset value per share 每股资产价值 g1JBssw&m
A (40)associated company 联营公司 I`?6>Z+%)
A (41)attainable standard 可达标准 _raj
b1!
A (42)attributable profit 可归属利润 ?mdgY1
A (43)audit 审计 uyt]\zVT
A (44)audit report 审计报告 |[ymNG
A (45)auditing standards 审计准则 9? xMsu-H
A (46)authorized share capital 额定股本 nE!h&}(
A (47)available hours 可用小时 g$c\(isY;
A (48)avoidable costs 可避免成本 VCzmTnD
B (49)back-to-back loan 易币贷款 J. ;9-
B (50)backflush accounting 倒退成本计算 kW"6Gc&HUN
B (51)bad debts 坏帐 g5gq{KlU
B (52)bad debts ratio 坏帐比率
~yQby&s
B (53)bank charges 银行手续费 l6^IX0&p
B (54)bank overdraft 银行透支 % #!`>S)O
B (55)bank reconciliation 银行存款调节表 KTV~g@Jf
B (56)bank statement 银行对账单 mM| 313
B (57)bankruptcy 破产 %?gh;? GD
B (58)basis of apportionment 分摊基础 D -Goi-4
B (59)batch 批量 Nf.6:=
B (60)batch costing 分批成本计算 r+T@WvS%W
B (61)beta factor B(市场)风险因素 -e6~0%X
B (62)bill 账单 _`4jzJ*
B (63)bill of exchange 汇票 gO kq>i_
B (64)bill of landing 提单 N"X;aVFs_
B (65)bill of materials 用料预计单 ,G, '#]
B (66)bill payable 应付票据 p>w{.hC@
B (67)bill receivable 应收票据 U$;FOl
B (68)bin card 存货记录卡 86bl'FdKS
B (69)bonus 红利 fAHK<G4
B (70)book-keeping 薄记 8`e75%f:2
B (71)Boston classification 波士顿分类 R5i v]8X4W
B (72)breakeven chart 保本图 ykY#Y}?^
B (73)breakeven point 保本点 g3r4>SA
B (74)breaking-down time 复位时间 |a7W@LVYD
B (75)budget 预算 95Q{d'&
B (76)budget center 预算中心 [X +E
B (77)budget cost allowance 预算成本折让 ?&Zfb
B (78)budget manual 预算手册 XUf]gQu3=
B (79)budget period 预算期间 *>x~`
B (80)budgetary control 预算控制 CRK%%;=>
B (81)budgeted capacity 预算生产能力 [yzDa:%
B (82)burden 制造费用 F`W8\u'db
B (83)business center 经营中心 GtQ$`~r
B (84)business entity 营业个体 35}{dr
B (85)business unit 经营单位 ?T+Uu
B (86)buy-out management 管理性购买产权 wYxnKm~f
B (87)by-product 副产品 o)
_;cCr)q
C (88)called-up share capital 催缴股本 ( Z-~Eh
C (89)capacity 生产能力
de.!~%D
C (90)capacity ratios 生产能力比率 p~ `f.q$'
C (91)capital 资本 >EQd;Af
C (92)capital assets pricing model 资本资产计价模式 qA4w*{JN
C (93)capital commitment 承诺资本 cR0+`&
C (94)capital employed 已运用的资本 ghXh nxG
C (95)capital expenditure 资本支出 y/!h.[
C (96)capital expenditure authorization 资本支出核准 %O$4da"y
C (97)capital expenditure control 资本支出控制 .
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[Db1W
C (98)capital expenditure proposal 资本支出申请 A"wor\(
C (99)capital funding planning 资本基金筹集计划 x1\a_Kt
C (100)capital gain 资本收益 y:TLGQ0
C (101)capital investment appraisal 资本投资评估 /RLeD
C (102)capital maintenance 资本保全 JGS4r+
C (103)capital resource planning 资本资源计划 !{@!:m3w
C (104)capital surplus 资本盈余 ^4Ta0kDn
C (105)capital turnover 资本周转率 zLQplw`#
C (106)card 记录卡 &|t*9
D
C (107)cash 现金 [I*BEJ;W'
C (108)cash account 现金账户 39s%CcI`k
C (109)cash book 现金账薄 gAcXd<a0
C (110)cash cow 金牛产品 SKx&t-
C (111)cash flow 现金流量 }@-4*5P3
C (112)cash discounted 现金贴现 Isa]5>
C (113)cash flow budget 现金流量预算 2jQ|4$9j
C (114)cash flow statement 现金流量表 *,w9#?2x
C (115)cash ledger 现金分类账 0QE2e'}}-
C (116)cash limit 现金限额 -5 -X[`cF
C (117)CCA 现时成本会计 S
|U/m m
C (118)center 中心 ({/@=e x*
C (119)changeover time 变更时间 n:c)R8X]
C (120)chartered entity 特许经济个体 vi+k#KE
C (121)cheque 支票 V
#!ftu#c?
C (122)cheque register 支票登记薄 L_Q1:nL-0
C (123)coin analysis 零钱分类 !oTF2Q+C
C (124)classification 分类 \IZfp=On
C (125)clock card 工时卡 '5V2{k$4U
C (126)code 代码 vAW+ ,Rfj
C (127)commitment accounting 承诺确认会计 :-x F=Y(;
C (128)common cost 共同成本 p9*#{~
C (129)company limited by guarantee 有限担保责任公司 pgg4<j_mn