A (1)ABC 作业基础成本计算 (I(?oCQ
A (2)absorbed overhead 已吸收制造费用 8:*
A (3)absorption costing 吸收成本计算 OR84/^>
A (4)account 账户,报表 RsTz3]`yv
A (5)accounting postulate 会计假设 k:1p:&*m
A (6)accounting series release 会计公告文件 PeD>mCvL"
A (7)accounting valuation 会计计价 KZ8
Hp=s
A (8)account sale 承销清单 GWb=X cx
A (9)accountability concept 经营责任概念
AT@m_d
A (10)accountancy 会计职业 `" BFvF#
A (11)accountant 会计师 T!-*; yu
A (12)accounting 会计 25e*W>SLw
A (13)agency cost 代理成本 b)+nNqY|
A (14)accounting bases 会计基础 awYnlE/Z1
A (15)accounting manual 会计手册 0Pfj
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A (16)accounting period 会计期间 c*>8VW>
A (17)accounting policies 会计方针 QT\||0V~p
A (18)accounting rate of return 会计报酬率 clhmpu
A (19)accounting reference date 会计参照日 Q,pnh!.-c
A (20)accounting reference period 会计参照期间 Dnx` !
A (21)accrual concept 应计概念 dJYsn+
A (22)accrual expenses 应计费用 5"
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A (23)acid test ration 速动比率(酸性测试比率) j@g`Pm%u`
A (24)acquisition 购置 ANIx0*Yl(
A (25)acquisition accounting 收购会计 +pcGxje\
A (26)activity based accounting 作业基础成本计算 ^/'zU,
A (27)adjusting events 调整事项 QMO.
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A (28)administrative expenses 行政管理费 pl#2JA8
A (29)advice note 发货通知 }%^N9AA8
A (30)amortization 摊销 YK xkO
A (31)analytical review 分析性检查 SSr#MIS?
A (32)annual equivalent cost 年度等量成本法 &TgS$c5k
A (33)annual report and accounts 年度报告和报表 .wH`9aq;5@
A (34)appraisal cost 检验成本 pCacm@(hG
A (35)appropriation account 盈余分配账户 H$D),s
gv
A (36)articles of association 公司章程细则 Ms4~P6;%
A (37)assets 资产 asEk3
A (38)assets cover 资产保障 o]R*6$
A (39)asset value per share 每股资产价值 [P:+n7= ,l
A (40)associated company 联营公司 !841/TR b
A (41)attainable standard 可达标准 z D "n7;
A (42)attributable profit 可归属利润 L0lqm0h
A (43)audit 审计 XRQz~Py
A (44)audit report 审计报告 nYFM^56>_
A (45)auditing standards 审计准则 $O'IbA
A (46)authorized share capital 额定股本 0|i3#G_~
A (47)available hours 可用小时 19h@fA[:
A (48)avoidable costs 可避免成本 0Dt-!Q7
B (49)back-to-back loan 易币贷款 Jn :h;|9w
B (50)backflush accounting 倒退成本计算 &':Ecmo~`
B (51)bad debts 坏帐 *J D-|mK
B (52)bad debts ratio 坏帐比率 VTUY#+3
B (53)bank charges 银行手续费 #fGI#]SG?
B (54)bank overdraft 银行透支 m%ec=%L9
B (55)bank reconciliation 银行存款调节表 Q[n*ce7L0
B (56)bank statement 银行对账单 mz>GbImVD~
B (57)bankruptcy 破产 i)!2DXn
B (58)basis of apportionment 分摊基础 qr@<'wp/
B (59)batch 批量 s~p(59
B (60)batch costing 分批成本计算 n^lr
7(!6
B (61)beta factor B(市场)风险因素 969Y[XQ
B (62)bill 账单 .QvH7
B (63)bill of exchange 汇票 TSKT6_IJw
B (64)bill of landing 提单 {D$5M/$
B (65)bill of materials 用料预计单 ln1!%B;
B (66)bill payable 应付票据 Of}dsav
B (67)bill receivable 应收票据 9$q35e
B (68)bin card 存货记录卡 ]t"X~
B (69)bonus 红利 btR~LJb
B (70)book-keeping 薄记 VbI$#;:[7
B (71)Boston classification 波士顿分类 [4 v1
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B (72)breakeven chart 保本图 koojF|H>
B (73)breakeven point 保本点 8wEUly
B (74)breaking-down time 复位时间 Nsf>b 8O
B (75)budget 预算 C0gY
B (76)budget center 预算中心 Oq9E$0JW
B (77)budget cost allowance 预算成本折让 I7
= 4%)A
B (78)budget manual 预算手册 %,UTFuM`
B (79)budget period 预算期间 =]fOQN`
B (80)budgetary control 预算控制 =91wC
B (81)budgeted capacity 预算生产能力 _C3O^/<n4V
B (82)burden 制造费用 R wTzS;
B (83)business center 经营中心 (V x2*Aw]
B (84)business entity 营业个体 oTN:Q"oK7?
B (85)business unit 经营单位 O=5q<7PM.
B (86)buy-out management 管理性购买产权 yZV Y3<]
B (87)by-product 副产品 q o6~)Aws
C (88)called-up share capital 催缴股本 WYN0,rv1:+
C (89)capacity 生产能力 wnU-5r&!]
C (90)capacity ratios 生产能力比率 vR7S!
C (91)capital 资本 ]~:WGo=_
C (92)capital assets pricing model 资本资产计价模式 G]n_RP$G
C (93)capital commitment 承诺资本 5X73@Aj
C (94)capital employed 已运用的资本 A2.GNk
C (95)capital expenditure 资本支出 9RPZj>ezjA
C (96)capital expenditure authorization 资本支出核准 2Krh&
C (97)capital expenditure control 资本支出控制 (M 2hK[
C (98)capital expenditure proposal 资本支出申请 /# d^
C (99)capital funding planning 资本基金筹集计划 5AK@e|G$w
C (100)capital gain 资本收益 U4NH9-U'
C (101)capital investment appraisal 资本投资评估 qi*Dd[OG
C (102)capital maintenance 资本保全 9|WV28PK:
C (103)capital resource planning 资本资源计划 Ye| (5f
C (104)capital surplus 资本盈余 5gSe=|we*p
C (105)capital turnover 资本周转率 Jsa]RA
C (106)card 记录卡 f>iDqC4
C (107)cash 现金 7?;ZE:
C (108)cash account 现金账户 '2Lx>nByk
C (109)cash book 现金账薄 (?xR<]~g*
C (110)cash cow 金牛产品 +bGO"*
C (111)cash flow 现金流量 < V*/1{
C (112)cash discounted 现金贴现 -EJj j {
C (113)cash flow budget 现金流量预算 -asjBSo*D
C (114)cash flow statement 现金流量表 2f0mr?l)N
C (115)cash ledger 现金分类账 QM24cm
T
C (116)cash limit 现金限额 I|l5e
2j
C (117)CCA 现时成本会计 TQtHU6
C (118)center 中心 ?3%r:g4
C (119)changeover time 变更时间 0g2rajS
C (120)chartered entity 特许经济个体 P(.XB`
C (121)cheque 支票 P(
UY}oU
C (122)cheque register 支票登记薄 q`3HHq
C (123)coin analysis 零钱分类 %o
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C (124)classification 分类 29^(weT"
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C (125)clock card 工时卡 l{gR6U{e
C (126)code 代码 dT{GB!jz
C (127)commitment accounting 承诺确认会计 'YJ~~o
C (128)common cost 共同成本 :PK2!
0nK
C (129)company limited by guarantee 有限担保责任公司 YwS/O N