A (1)ABC 作业基础成本计算 x1}Ono3"T
A (2)absorbed overhead 已吸收制造费用 ;f)AM}~^Q
A (3)absorption costing 吸收成本计算 ^S!;snhn
A (4)account 账户,报表 aF>&X-2
A (5)accounting postulate 会计假设 p+b$jKWQ
A (6)accounting series release 会计公告文件 7&w|
A (7)accounting valuation 会计计价 pv"s!q&
A (8)account sale 承销清单 wGxH
A (9)accountability concept 经营责任概念 -
oB=7+g
A (10)accountancy 会计职业 9q\_UbF
A (11)accountant 会计师 +M<W8KF
A (12)accounting 会计 NB-%Tp*d
A (13)agency cost 代理成本 NnaO!QW%
A (14)accounting bases 会计基础 `O0y8
A (15)accounting manual 会计手册 QuC_sFP10
A (16)accounting period 会计期间 A,3qjd,$ c
A (17)accounting policies 会计方针 M;YJpi
A (18)accounting rate of return 会计报酬率 flOXV
A (19)accounting reference date 会计参照日 %al
5 {
A (20)accounting reference period 会计参照期间 h67{qY[J[
A (21)accrual concept 应计概念 nwIj?(8x
A (22)accrual expenses 应计费用 c6SXz%'k
A (23)acid test ration 速动比率(酸性测试比率) 3jHg9M23[^
A (24)acquisition 购置 #L57d
A (25)acquisition accounting 收购会计 z:1t
vG
A (26)activity based accounting 作业基础成本计算 s-~`Ao'
<
A (27)adjusting events 调整事项 6;;2e> e
A (28)administrative expenses 行政管理费 U\M9
sTqo
A (29)advice note 发货通知 c:<a"$
A (30)amortization 摊销 ?-8DS5
A (31)analytical review 分析性检查 SwM=?<
A (32)annual equivalent cost 年度等量成本法 0f_
A"K
A (33)annual report and accounts 年度报告和报表 V/zmbo)
A (34)appraisal cost 检验成本 @#;*e] 1a
A (35)appropriation account 盈余分配账户 <`wOy[e
A (36)articles of association 公司章程细则 ;<"V},
C
A (37)assets 资产 "<^n@=g'q
A (38)assets cover 资产保障 q+cD
A (39)asset value per share 每股资产价值 NQqNBI?cr
A (40)associated company 联营公司 $8SSu|O+x
A (41)attainable standard 可达标准 E[4
vUnm-
A (42)attributable profit 可归属利润 @.`k2lxGd~
A (43)audit 审计 zS h9`F
A (44)audit report 审计报告 cvhwd\
A (45)auditing standards 审计准则 ?Mn~XN4F_
A (46)authorized share capital 额定股本 9}Ge@a<j
A (47)available hours 可用小时 hMUUnr"8;i
A (48)avoidable costs 可避免成本 9vSKIq
B (49)back-to-back loan 易币贷款 B+Ft
>
B (50)backflush accounting 倒退成本计算 @AK&R~<
B (51)bad debts 坏帐 G5 RdytK
B (52)bad debts ratio 坏帐比率 0j8`M"6
B (53)bank charges 银行手续费 bm4Bq>*=U
B (54)bank overdraft 银行透支 T8x8TN"
B (55)bank reconciliation 银行存款调节表 7>0u
N|
B (56)bank statement 银行对账单 _x^rHADp
B (57)bankruptcy 破产 %s^1 de
B (58)basis of apportionment 分摊基础 M^>l>?#rl
B (59)batch 批量 iyXd"O
B (60)batch costing 分批成本计算 -Q&@P3x
B (61)beta factor B(市场)风险因素 WNKg>$M
B (62)bill 账单 H4j1yD(d
B (63)bill of exchange 汇票 nHRk2l|
B (64)bill of landing 提单 L
4Z+8*
B (65)bill of materials 用料预计单 Rw FA
B (66)bill payable 应付票据 bOp%
B (67)bill receivable 应收票据 OhlK;hvdB*
B (68)bin card 存货记录卡 Upcx@zJ
B (69)bonus 红利 jzBW'8
B (70)book-keeping 薄记 xq=!1>
B (71)Boston classification 波士顿分类 a'.7)f[g}
B (72)breakeven chart 保本图 E'5KJn;_7
B (73)breakeven point 保本点 EuImj#Zl
B (74)breaking-down time 复位时间 lP*=4Jh
B (75)budget 预算 bf{_U%`
B (76)budget center 预算中心 [IAk9B.\
B (77)budget cost allowance 预算成本折让 65*Hf3~~
B (78)budget manual 预算手册
YMU""/(
B (79)budget period 预算期间 *ZFF$0}
B (80)budgetary control 预算控制 hZ!kh3@:`
B (81)budgeted capacity 预算生产能力 y6x./1Nb}<
B (82)burden 制造费用 zufsmY4P
B (83)business center 经营中心 8eYEi
B (84)business entity 营业个体 ,v#n\LD`
B (85)business unit 经营单位 #y[omla8
B (86)buy-out management 管理性购买产权 B& R?{y*
B (87)by-product 副产品 -Fu,oEj{*
C (88)called-up share capital 催缴股本 11kyrv
C (89)capacity 生产能力 I,HtW ),
C (90)capacity ratios 生产能力比率 " a,4E{7
C (91)capital 资本 1~3dX[&
C (92)capital assets pricing model 资本资产计价模式
-$I30.#
C (93)capital commitment 承诺资本 |v5
ge3-
C (94)capital employed 已运用的资本
;Q4,I[?%
C (95)capital expenditure 资本支出 r;*
|^>
C (96)capital expenditure authorization 资本支出核准 DuDt'^]
C (97)capital expenditure control 资本支出控制 pV_zePyOn
C (98)capital expenditure proposal 资本支出申请 ysl#Rwt/2
C (99)capital funding planning 资本基金筹集计划 (
^@i(XQ
C (100)capital gain 资本收益 );6f8H@G
C (101)capital investment appraisal 资本投资评估 4[MTEBx
C (102)capital maintenance 资本保全 AI#.+PrC{/
C (103)capital resource planning 资本资源计划 1#Hr{&2
C (104)capital surplus 资本盈余 v+`'%E
C (105)capital turnover 资本周转率 -!O8V
C (106)card 记录卡 +zq"dj_
C (107)cash 现金 \%.oi@A
C (108)cash account 现金账户 3dLqlJ^7B
C (109)cash book 现金账薄 -)3+/4Q(
C (110)cash cow 金牛产品 =Y6W
Qf
C (111)cash flow 现金流量 &=$f\O1Ty
C (112)cash discounted 现金贴现 N:k>V4oE
C (113)cash flow budget 现金流量预算 ,|>>z#Rr(n
C (114)cash flow statement 现金流量表 0GeL">v,:=
C (115)cash ledger 现金分类账
.=t:Uy
C (116)cash limit 现金限额 Y~A I2H S
C (117)CCA 现时成本会计 JX[]u<h?
C (118)center 中心 ITTEUw~+o
C (119)changeover time 变更时间 wvxz:~M
C (120)chartered entity 特许经济个体 &GJVFr~z
C (121)cheque 支票 R){O]<+
C (122)cheque register 支票登记薄 ;in-)`UC!
C (123)coin analysis 零钱分类 D15-pz|Q
C (124)classification 分类 #\n*Qg4p
C (125)clock card 工时卡 e@TwZ6l
C (126)code 代码 Ak('4j!*}^
C (127)commitment accounting 承诺确认会计 &z:bZH]DH
C (128)common cost 共同成本 8F`8=L NO
C (129)company limited by guarantee 有限担保责任公司 QRBx}!:NZ#