A (1)ABC 作业基础成本计算 EgO4:8$h
A (2)absorbed overhead 已吸收制造费用 +HcH]D;
A (3)absorption costing 吸收成本计算 ofi']J{R
A (4)account 账户,报表 =o-qu^T^u
A (5)accounting postulate 会计假设 . =+7H`A
A (6)accounting series release 会计公告文件 O4
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A (7)accounting valuation 会计计价 WFdS#XfV
A (8)account sale 承销清单 md2kZ.5u
A (9)accountability concept 经营责任概念 :kUH>O
A (10)accountancy 会计职业 eQeNlCG
A (11)accountant 会计师 H_2hr[
A (12)accounting 会计 Gm%[@7-
A (13)agency cost 代理成本 Op0
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A (14)accounting bases 会计基础 .Q#E
b %%
A (15)accounting manual 会计手册 $C>EnNx
A (16)accounting period 会计期间 !Zwl9DX3
A (17)accounting policies 会计方针 (sl~n_<ds8
A (18)accounting rate of return 会计报酬率 uI%[1`2N-
A (19)accounting reference date 会计参照日 V]8fn MH
A (20)accounting reference period 会计参照期间 61KJ(
rSX3
A (21)accrual concept 应计概念 ]x Kmz
A (22)accrual expenses 应计费用 ML]?`qv '
A (23)acid test ration 速动比率(酸性测试比率) HW d,1
A (24)acquisition 购置 o60wB-y
A (25)acquisition accounting 收购会计 K0v,d~+]
A (26)activity based accounting 作业基础成本计算 L%<1C\k
A (27)adjusting events 调整事项 p\HXE4d'
A (28)administrative expenses 行政管理费 *83+!DV|
A (29)advice note 发货通知 fvx0]of
A (30)amortization 摊销 ;F:(5GBi
A (31)analytical review 分析性检查 5_O.p3$tV
A (32)annual equivalent cost 年度等量成本法 WV6vM()#!C
A (33)annual report and accounts 年度报告和报表 Du{]r[[C
A (34)appraisal cost 检验成本 o+vf
A (35)appropriation account 盈余分配账户 qzLRA.#f^
A (36)articles of association 公司章程细则 sM4wh_lO
A (37)assets 资产 aR\=p:%jGI
A (38)assets cover 资产保障 UFl*^j_)]
A (39)asset value per share 每股资产价值 f(C0&"4e
A (40)associated company 联营公司 vKW%l
A (41)attainable standard 可达标准 RWoiV10
A (42)attributable profit 可归属利润 a[u8x mH
A (43)audit 审计 Z4e?zY
A (44)audit report 审计报告 5M(?_qj
A (45)auditing standards 审计准则 UO&S6M]v7
A (46)authorized share capital 额定股本
$`Ou *
A (47)available hours 可用小时 s)L7o)56/
A (48)avoidable costs 可避免成本 s)N1@RBR
B (49)back-to-back loan 易币贷款 Gq{v)iN
B (50)backflush accounting 倒退成本计算 4*54"[9Hr#
B (51)bad debts 坏帐 `K@
B (52)bad debts ratio 坏帐比率 q4Z
\y
B (53)bank charges 银行手续费 tsk}]@W
B (54)bank overdraft 银行透支 khIh<-
s!
B (55)bank reconciliation 银行存款调节表 Wm
A:"!~M
B (56)bank statement 银行对账单 KW09qar
B (57)bankruptcy 破产 0
Icyi#N
B (58)basis of apportionment 分摊基础 lH6t d
B (59)batch 批量 ecFI"g
B (60)batch costing 分批成本计算 s4Wk2*7Mq
B (61)beta factor B(市场)风险因素 4j | vzyc
B (62)bill 账单 n% *u;iG
B (63)bill of exchange 汇票 0>'1|8+`(z
B (64)bill of landing 提单 OVd"'|&6_
B (65)bill of materials 用料预计单 hsl8@=_ B
B (66)bill payable 应付票据 %'>. R
B (67)bill receivable 应收票据 kY|_wDBSb\
B (68)bin card 存货记录卡 b2 ),J
B (69)bonus 红利 _zOzHc? Q
B (70)book-keeping 薄记 )O}x&@Q
B (71)Boston classification 波士顿分类 ^GbyA YEp
B (72)breakeven chart 保本图 kxdLJ_
B (73)breakeven point 保本点 [qy@g5`
B (74)breaking-down time 复位时间 dFUsQ_]<
B (75)budget 预算 z><JbSE?
B (76)budget center 预算中心 6zDJdE'Es
B (77)budget cost allowance 预算成本折让 WOwIJrP
B (78)budget manual 预算手册 Hp,r
@
B (79)budget period 预算期间 !Khsx
B (80)budgetary control 预算控制 &&m%=i.qK
B (81)budgeted capacity 预算生产能力 `$i`i 'S
B (82)burden 制造费用 p#?1l/f"
B (83)business center 经营中心 ,:#prT[P"
B (84)business entity 营业个体 T&!>lqU!J
B (85)business unit 经营单位 |e9}G,1
B (86)buy-out management 管理性购买产权 Yd,*LYd2EL
B (87)by-product 副产品 fb#Ob0H
C (88)called-up share capital 催缴股本 ^C'k.pV
n~
C (89)capacity 生产能力 :;JJvYIs
C (90)capacity ratios 生产能力比率 3*;{C|]S
C (91)capital 资本 O,bj_CW x
C (92)capital assets pricing model 资本资产计价模式 /yI~(8bO
C (93)capital commitment 承诺资本 n3)g{K^
C (94)capital employed 已运用的资本 b\^.5SEw
C (95)capital expenditure 资本支出 pa+y(!G
C (96)capital expenditure authorization 资本支出核准 g<,|Q5bK
C (97)capital expenditure control 资本支出控制 fkx
9I m4
C (98)capital expenditure proposal 资本支出申请 q<7Nz]Td
C (99)capital funding planning 资本基金筹集计划 }FFW,x
C (100)capital gain 资本收益 +/Z:L$C6
C (101)capital investment appraisal 资本投资评估 rbJ-vEzo.#
C (102)capital maintenance 资本保全 O" z=+79q
C (103)capital resource planning 资本资源计划 {g);HnmPN
C (104)capital surplus 资本盈余 xF ,J[Aj
C (105)capital turnover 资本周转率 {o]OxqE@
C (106)card 记录卡 E7*]t_p"
C (107)cash 现金 <:ZN
C (108)cash account 现金账户 GI~;2 `V
C (109)cash book 现金账薄 Fc nR}TE
C (110)cash cow 金牛产品 31_5k./
C (111)cash flow 现金流量 8RocObY_W
C (112)cash discounted 现金贴现 `j<'*v
zo
C (113)cash flow budget 现金流量预算 7
{b|+0W
C (114)cash flow statement 现金流量表 \Q3m?)X=Gd
C (115)cash ledger 现金分类账 >#V8l@IH
C (116)cash limit 现金限额 Kj-`ru
C (117)CCA 现时成本会计 Gd'^vqo<
C (118)center 中心 (K2 p3M^
C (119)changeover time 变更时间 FUHjY
C (120)chartered entity 特许经济个体 .AV--oA~
C (121)cheque 支票 A5nu`e9&
C (122)cheque register 支票登记薄 8..itty
C (123)coin analysis 零钱分类 #4|?;C)u\
C (124)classification 分类 2x`#
f0[
C (125)clock card 工时卡 HDC`g
C (126)code 代码 #S1)n[
C (127)commitment accounting 承诺确认会计 ^%_LA't'R
C (128)common cost 共同成本 &QE* V
C (129)company limited by guarantee 有限担保责任公司 BgE]xm