A (1)ABC 作业基础成本计算 L~^e\^sP
A (2)absorbed overhead 已吸收制造费用 {.s ]\C
A (3)absorption costing 吸收成本计算 fMWXo)rzj
A (4)account 账户,报表 ,m #@%fa
A (5)accounting postulate 会计假设 ;y:#S^|?-z
A (6)accounting series release 会计公告文件 NUi{!<
A (7)accounting valuation 会计计价 5A0KV7N5
A (8)account sale 承销清单 Da9* /
A (9)accountability concept 经营责任概念 X;K8,A7`
A (10)accountancy 会计职业 qg_>`Bv"a
A (11)accountant 会计师 N&R
'$w
A (12)accounting 会计 !1ie:z>s
A (13)agency cost 代理成本 E'S<L|A/
A (14)accounting bases 会计基础 k#l'ko/X
A (15)accounting manual 会计手册 a(Gk~vD;"
A (16)accounting period 会计期间 sRkz
WMl
A (17)accounting policies 会计方针 x]yHBc
A (18)accounting rate of return 会计报酬率 -L^0-g
A (19)accounting reference date 会计参照日 w\0Oz?N
A (20)accounting reference period 会计参照期间 +^^S'mP8
A (21)accrual concept 应计概念 &%_y6}xIw
A (22)accrual expenses 应计费用 UDIac;vT
A (23)acid test ration 速动比率(酸性测试比率) ]1/W8z%
A (24)acquisition 购置 $5 q{vy
A (25)acquisition accounting 收购会计
B`RW-14g
A (26)activity based accounting 作业基础成本计算 :kf3_?9rc
A (27)adjusting events 调整事项 Q%gY.n{=
A (28)administrative expenses 行政管理费 hEdo,gF*
A (29)advice note 发货通知 B}TInI%H
A (30)amortization 摊销 @O @|M'
A (31)analytical review 分析性检查 4fU5RB7%
A (32)annual equivalent cost 年度等量成本法 [T$$od[.
A (33)annual report and accounts 年度报告和报表 x| ~D(zo
A (34)appraisal cost 检验成本 Gaw,1Ow!`2
A (35)appropriation account 盈余分配账户 ^c;
skV&S
A (36)articles of association 公司章程细则 2vk8+LA(6
A (37)assets 资产 8KtF<`A)
A (38)assets cover 资产保障 1*c0\:BQ;z
A (39)asset value per share 每股资产价值 IdQw
Lt
A (40)associated company 联营公司 @=aq&gb
A (41)attainable standard 可达标准 37ri b
A (42)attributable profit 可归属利润 e>)}_b
A (43)audit 审计 +v `^_
A (44)audit report 审计报告 {
V=:O
A (45)auditing standards 审计准则 ?j^?@%f0
A (46)authorized share capital 额定股本 I'6ed`
|
A (47)available hours 可用小时 sKE*AGFLd
A (48)avoidable costs 可避免成本 eAenkUBz6,
B (49)back-to-back loan 易币贷款 D@YM}HXuj
B (50)backflush accounting 倒退成本计算 RY'\mt"W2
B (51)bad debts 坏帐 \fQgiX
B (52)bad debts ratio 坏帐比率 JydQ
A_
B (53)bank charges 银行手续费 9X^-)G>
B (54)bank overdraft 银行透支 A
)s"h=R
B (55)bank reconciliation 银行存款调节表 G
`3vH,
B (56)bank statement 银行对账单 Z"+rg9/p
B (57)bankruptcy 破产 c_DB^M!h
B (58)basis of apportionment 分摊基础 W4] 0qp`\
B (59)batch 批量 Z{R=h7P
B (60)batch costing 分批成本计算 ^*owD;]4_
B (61)beta factor B(市场)风险因素 XQ|j5]
B (62)bill 账单 lw/
m0}it
B (63)bill of exchange 汇票 RIVN>G[;L
B (64)bill of landing 提单 N#xM_Mpt
B (65)bill of materials 用料预计单 F4aJr%!\6S
B (66)bill payable 应付票据 U:5*i
B (67)bill receivable 应收票据 XTn{1[.O
B (68)bin card 存货记录卡 ,_X,V!
B (69)bonus 红利 A.'`FtV
B (70)book-keeping 薄记 =tvm=
B (71)Boston classification 波士顿分类 2Dwt4V
B (72)breakeven chart 保本图 Nr*ibtz|D
B (73)breakeven point 保本点 {(zL"g46
B (74)breaking-down time 复位时间 `
A}{
I}xq
B (75)budget 预算 d+$[EDix
B (76)budget center 预算中心 e\bF_
N2VA
B (77)budget cost allowance 预算成本折让 b^=8%~?%4
B (78)budget manual 预算手册 Lu$:,^ C
B (79)budget period 预算期间 CBgFB-!qpe
B (80)budgetary control 预算控制 #@OKp,LJ
B (81)budgeted capacity 预算生产能力 oqm{<g?2
B (82)burden 制造费用 @+Anv
~B.
B (83)business center 经营中心 y O9pEO|W
B (84)business entity 营业个体 *^$N$t/2
B (85)business unit 经营单位 Ml_
:Q]kl^
B (86)buy-out management 管理性购买产权 ?2bE=|
B (87)by-product 副产品
oCru 5F
C (88)called-up share capital 催缴股本 )~o`QM+
C (89)capacity 生产能力 ysP/@;jC
C (90)capacity ratios 生产能力比率 B2+_F"<;
C (91)capital 资本 Jut'x
A2Dr
C (92)capital assets pricing model 资本资产计价模式 E4fvYV_ra
C (93)capital commitment 承诺资本 #|
e5
C (94)capital employed 已运用的资本 UVuuIW0k
C (95)capital expenditure 资本支出 (G b{ckzs
C (96)capital expenditure authorization 资本支出核准 ^O\1v
C (97)capital expenditure control 资本支出控制 ^`C*";8Q
C (98)capital expenditure proposal 资本支出申请 ',-X#u
C (99)capital funding planning 资本基金筹集计划 &G5I0:a
C (100)capital gain 资本收益 $F'~^2
C (101)capital investment appraisal 资本投资评估 '1T v1
C (102)capital maintenance 资本保全 *{n,4d\..
C (103)capital resource planning 资本资源计划 MyR\_)P?
C (104)capital surplus 资本盈余 uX5B>32
C (105)capital turnover 资本周转率 KgkB)1s@n
C (106)card 记录卡 |D_n4
#X7u
C (107)cash 现金 7!d<>_oH
C (108)cash account 现金账户 Y&:\s8C
C (109)cash book 现金账薄 Y&Nv>o_}5
C (110)cash cow 金牛产品 a/xCl
:=8q
C (111)cash flow 现金流量 *g
_>eNpXD
C (112)cash discounted 现金贴现 j1C0LP8
C (113)cash flow budget 现金流量预算 ViC
76aJ
C (114)cash flow statement 现金流量表 G}OrpPP
C (115)cash ledger 现金分类账 {>qrf:
C (116)cash limit 现金限额 ?Pf
,5=*B
C (117)CCA 现时成本会计 HrcnyQ`Q0
C (118)center 中心 \VzQ1B>k
C (119)changeover time 变更时间 tbt9V2U:"n
C (120)chartered entity 特许经济个体 rEyMSLN
C (121)cheque 支票 Czl 8Q oH
C (122)cheque register 支票登记薄 pF{Ri
C (123)coin analysis 零钱分类
TOP'Bmb
C (124)classification 分类 =$`")3y3
C (125)clock card 工时卡 ,wy:RVv@e
C (126)code 代码 uqH! eN5
C (127)commitment accounting 承诺确认会计 8XX
TN@&,
C (128)common cost 共同成本 ry=[:\Z~
C (129)company limited by guarantee 有限担保责任公司 cF6@.)