A (1)ABC 作业基础成本计算 H.|FEV@
A (2)absorbed overhead 已吸收制造费用 $MB56]W8
A (3)absorption costing 吸收成本计算 B~caHG1b
A (4)account 账户,报表
Mf/zSQk+
A (5)accounting postulate 会计假设 :T5l0h-eC
A (6)accounting series release 会计公告文件 [=S@lURzm@
A (7)accounting valuation 会计计价 %89f<F\V
A (8)account sale 承销清单 I$9t^82j
A (9)accountability concept 经营责任概念 ?9 :{p
A (10)accountancy 会计职业 1ncY"S/VO
A (11)accountant 会计师 gSL$silc
A (12)accounting 会计 h&NcN-["
A (13)agency cost 代理成本 FTtYzKX(bv
A (14)accounting bases 会计基础 bkLm]n3
A (15)accounting manual 会计手册 F>96]71
2
A (16)accounting period 会计期间 /".+OpL
A (17)accounting policies 会计方针 v?-pAA)ht
A (18)accounting rate of return 会计报酬率 cqRIi~`
A (19)accounting reference date 会计参照日 ^r}^-
A (20)accounting reference period 会计参照期间 A^bg*t,
A (21)accrual concept 应计概念 _\
"7
A (22)accrual expenses 应计费用 ~BD VmQa
A (23)acid test ration 速动比率(酸性测试比率) 1EyM,$On
A (24)acquisition 购置 u"?cmg<.1
A (25)acquisition accounting 收购会计
jxZR%D
A (26)activity based accounting 作业基础成本计算 K /g\x0
A (27)adjusting events 调整事项 #gUM%$
A (28)administrative expenses 行政管理费 A_CE
pG]
A (29)advice note 发货通知 mxGa\{D#y
A (30)amortization 摊销 _F;(#D
A (31)analytical review 分析性检查 2|qE|3&{'
A (32)annual equivalent cost 年度等量成本法 Y3mATw 3Wh
A (33)annual report and accounts 年度报告和报表 z,X
^;
A (34)appraisal cost 检验成本 ^z"90-V^
A (35)appropriation account 盈余分配账户 YB*ZYpRVl
A (36)articles of association 公司章程细则 qyP@[
8eH
A (37)assets 资产 &
WYIfx{
A (38)assets cover 资产保障 R1&(VK{
A (39)asset value per share 每股资产价值
hGcOk[m 4
A (40)associated company 联营公司 )o
SFHf
A (41)attainable standard 可达标准 [JO'ta
A (42)attributable profit 可归属利润 .px*.e s
A (43)audit 审计 m!$"-nh9
A (44)audit report 审计报告 s@jzu
A (45)auditing standards 审计准则 5A>W;Q\
4
A (46)authorized share capital 额定股本 J2v=b?NE
A (47)available hours 可用小时 !D7/Ja
A (48)avoidable costs 可避免成本 f:KKOLm
B (49)back-to-back loan 易币贷款 rPv+eM">
B (50)backflush accounting 倒退成本计算 13'tsM&
B (51)bad debts 坏帐 A@?2qX^4
B (52)bad debts ratio 坏帐比率 s~Ni\SF
B (53)bank charges 银行手续费 %$~?DDNM
B (54)bank overdraft 银行透支 "F7g8vu
B (55)bank reconciliation 银行存款调节表 KNic$:i
B (56)bank statement 银行对账单 qg 4:Vq
B (57)bankruptcy 破产 S=0zP36kH:
B (58)basis of apportionment 分摊基础 \XCs(
lNh
B (59)batch 批量 k10dkBoEX
B (60)batch costing 分批成本计算 CGbW]D$@
B (61)beta factor B(市场)风险因素 Vx~[;*{,C9
B (62)bill 账单 V#ZF0a]
B (63)bill of exchange 汇票 >wNE!Oa*B
B (64)bill of landing 提单 QukLsl]U
B (65)bill of materials 用料预计单 v< xe(dC
B (66)bill payable 应付票据 7;dV]N
B (67)bill receivable 应收票据 #W @6@Mv
B (68)bin card 存货记录卡 D`o*OlU
B (69)bonus 红利 `|8)A)ZVT
B (70)book-keeping 薄记 NFDi2L>Ba
B (71)Boston classification 波士顿分类 b*n o.eB
B (72)breakeven chart 保本图 $"!"=v%B
B (73)breakeven point 保本点 %t([
B (74)breaking-down time 复位时间 zbOEF
B (75)budget 预算 isLIfE>
B (76)budget center 预算中心 1,p7Sl^h
B (77)budget cost allowance 预算成本折让
'&I.w p`^
B (78)budget manual 预算手册
OHdCt
B (79)budget period 预算期间 ReE6h\j
B (80)budgetary control 预算控制 +#"CgZ]
B (81)budgeted capacity 预算生产能力 5 UpN/\He
B (82)burden 制造费用 Sy6Y3 ~7
B (83)business center 经营中心 O'Lgb
9
B (84)business entity 营业个体 SaH0YxnY+
B (85)business unit 经营单位 S#/[>Cb
B (86)buy-out management 管理性购买产权 0V
uG(O
B (87)by-product 副产品 HpiP"Sl
C (88)called-up share capital 催缴股本 ? DWF7{1
C (89)capacity 生产能力 c_s=>z
C (90)capacity ratios 生产能力比率 V2W)%c'
C (91)capital 资本 @SF*Kvb&
C (92)capital assets pricing model 资本资产计价模式 ^8,HJG,!
C (93)capital commitment 承诺资本 ex
@e-<
C (94)capital employed 已运用的资本 9fp1*d
C (95)capital expenditure 资本支出 V*@pmOhz
C (96)capital expenditure authorization 资本支出核准 -fI-d1@
C (97)capital expenditure control 资本支出控制 vrXUS9i.
C (98)capital expenditure proposal 资本支出申请 th}Q`vg0
C (99)capital funding planning 资本基金筹集计划 ;?"]S/16,
C (100)capital gain 资本收益 _Y4%Fv>@
C (101)capital investment appraisal 资本投资评估 Vahfz8~w/
C (102)capital maintenance 资本保全 \{ r%.G
C (103)capital resource planning 资本资源计划 /XEUJC4
C (104)capital surplus 资本盈余 <5?.s<
y$"
C (105)capital turnover 资本周转率 ng(STvSh:
C (106)card 记录卡 FaYD
a
C (107)cash 现金 tY-{uHW&h
C (108)cash account 现金账户 \Bg;}\8
X
C (109)cash book 现金账薄 R*lJe6
C (110)cash cow 金牛产品 -&I)3
C (111)cash flow 现金流量 })#6BN
C (112)cash discounted 现金贴现
7%)
F]
C (113)cash flow budget 现金流量预算 J+r\EN^9
C (114)cash flow statement 现金流量表 MKq:=^ w
C (115)cash ledger 现金分类账 p}$VBl$'
C (116)cash limit 现金限额 wWB-P6
C (117)CCA 现时成本会计 g]PmmK_L
C (118)center 中心 5(R ./
C (119)changeover time 变更时间 i1v0J->
C (120)chartered entity 特许经济个体 78&jaw*1A
C (121)cheque 支票 GLrHb3@"N
C (122)cheque register 支票登记薄 I&^B?"Y
C (123)coin analysis 零钱分类 H(GWC[tv
C (124)classification 分类 5TqB&GP0
C (125)clock card 工时卡 -\O%f)R
C (126)code 代码 0Ah'G
C (127)commitment accounting 承诺确认会计 ^vPM\qP#g
C (128)common cost 共同成本 r9G}[#DO
C (129)company limited by guarantee 有限担保责任公司 [LDsn]{