A (1)ABC 作业基础成本计算 {U>N*&_`
A (2)absorbed overhead 已吸收制造费用 6`6 / 2C$%
A (3)absorption costing 吸收成本计算 }pf|GdL
A (4)account 账户,报表 vm;%713#1
A (5)accounting postulate 会计假设 }=\?]9
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A (6)accounting series release 会计公告文件 S,5>/'fy0
A (7)accounting valuation 会计计价 |ssl0/
nk
A (8)account sale 承销清单 w-R.)
A (9)accountability concept 经营责任概念 u23_*W\
A (10)accountancy 会计职业 zx$1.IM"4
A (11)accountant 会计师 7BIN
qVS&
A (12)accounting 会计 co\Il]`R/
A (13)agency cost 代理成本 a}FY^4hl+
A (14)accounting bases 会计基础 NZZy^p&O
A (15)accounting manual 会计手册 A15Kj#Oy
A (16)accounting period 会计期间 8!.V`|@lt
A (17)accounting policies 会计方针 uh.;Jj;
A (18)accounting rate of return 会计报酬率 7T6Zlp
A (19)accounting reference date 会计参照日 cNwHY
Z'
A (20)accounting reference period 会计参照期间 ?M|1'`!c8
A (21)accrual concept 应计概念 }6.@
A (22)accrual expenses 应计费用 A/:_uqm4
A (23)acid test ration 速动比率(酸性测试比率) {Ak
4G L
A (24)acquisition 购置 t_!p({
A (25)acquisition accounting 收购会计 hQY`7m>L
A (26)activity based accounting 作业基础成本计算 S2\
;\?]^~
A (27)adjusting events 调整事项 k]$oir
A (28)administrative expenses 行政管理费 *U%3[6hm
A (29)advice note 发货通知 (p12
=EB<
A (30)amortization 摊销 c'3N;sZ*B
A (31)analytical review 分析性检查 |
?vm.zp
A (32)annual equivalent cost 年度等量成本法 N>*+Wg$Ne
A (33)annual report and accounts 年度报告和报表 Q~0>GOq*
A (34)appraisal cost 检验成本 vOz1& |;D
A (35)appropriation account 盈余分配账户 JN9>nC!Zy_
A (36)articles of association 公司章程细则 &wY$G! P
A (37)assets 资产 >P@V
D"
U
A (38)assets cover 资产保障 -@_v@]:
A (39)asset value per share 每股资产价值 iKd+AzT
A (40)associated company 联营公司 M!i|,S
A (41)attainable standard 可达标准 *-Yw%uR
A (42)attributable profit 可归属利润 x>##qYT
A (43)audit 审计 6YNL4HE?
A (44)audit report 审计报告 #z%D d{E
A (45)auditing standards 审计准则 2'- "&d+O
A (46)authorized share capital 额定股本 *IWW,@0
A (47)available hours 可用小时 _h#I}uJ~
A (48)avoidable costs 可避免成本 3 1-p/
B (49)back-to-back loan 易币贷款 KgkRs?'z
B (50)backflush accounting 倒退成本计算 $F#
5/gDVQ
B (51)bad debts 坏帐 &*7KQd
B (52)bad debts ratio 坏帐比率 z#o''
B (53)bank charges 银行手续费 F{a;=h#@Q
B (54)bank overdraft 银行透支 7_ayn#;y
B (55)bank reconciliation 银行存款调节表 m#8PX$_
B (56)bank statement 银行对账单 _ pz}
B (57)bankruptcy 破产 n6WKk+
B (58)basis of apportionment 分摊基础 }]mxKz
B (59)batch 批量 w5%i
B (60)batch costing 分批成本计算 |]@Pq[Hn|
B (61)beta factor B(市场)风险因素 YcDKRyrt
B (62)bill 账单 b=/'cQ
B (63)bill of exchange 汇票 0stc$~~v
B (64)bill of landing 提单 &5R|{',(Y
B (65)bill of materials 用料预计单 a=j'G]=
B (66)bill payable 应付票据 UWKgf? _
B (67)bill receivable 应收票据 rq8 d}wj
B (68)bin card 存货记录卡 9!uiQ
B (69)bonus 红利 `wt so
B (70)book-keeping 薄记 y-bUVw!Y
B (71)Boston classification 波士顿分类 $+7uB-KsU
B (72)breakeven chart 保本图 @
G)yz!H
B (73)breakeven point 保本点 =gQ9>An
B (74)breaking-down time 复位时间 7LVG0A2>7
B (75)budget 预算
%Rn*oV
B (76)budget center 预算中心 -%yrs6
B (77)budget cost allowance 预算成本折让 -g2l-N{&
B (78)budget manual 预算手册 `2@.%s1o=
B (79)budget period 预算期间 m:?"|.
]
B (80)budgetary control 预算控制 b),fz
B (81)budgeted capacity 预算生产能力 ]$lt
B (82)burden 制造费用 h5@GeYda
B (83)business center 经营中心 K$M+"#./
B (84)business entity 营业个体 :+PE1=v
B (85)business unit 经营单位 + tMf&BZ
B (86)buy-out management 管理性购买产权 k[ro[E
B (87)by-product 副产品 XhM!pSl\
C (88)called-up share capital 催缴股本 \|S!g
_30m
C (89)capacity 生产能力 ^HJ?k:u
C (90)capacity ratios 生产能力比率 6qH0]7m aI
C (91)capital 资本 'q)g,2B%
C (92)capital assets pricing model 资本资产计价模式 V3t#kv
C (93)capital commitment 承诺资本 z2uL[deN'"
C (94)capital employed 已运用的资本 , [|aWT%9
C (95)capital expenditure 资本支出 MWh Y&I+
C (96)capital expenditure authorization 资本支出核准 (*9.GyK
C (97)capital expenditure control 资本支出控制 ?qaWt/m
C (98)capital expenditure proposal 资本支出申请 A<X?1$
C (99)capital funding planning 资本基金筹集计划 Eu`|8# [ W
C (100)capital gain 资本收益 8XB[CbO
C (101)capital investment appraisal 资本投资评估 ccHf+=
C (102)capital maintenance 资本保全 ;Y^'$I2fR#
C (103)capital resource planning 资本资源计划 "ntP92 8
C (104)capital surplus 资本盈余 Jo\P,-\(
C (105)capital turnover 资本周转率 +
t5SrO!`
C (106)card 记录卡 r\;fyeH
C (107)cash 现金 BHUI1y5t
C (108)cash account 现金账户 ;v:(
C (109)cash book 现金账薄 Mu?|<#s
C (110)cash cow 金牛产品 @vt.Db
C (111)cash flow 现金流量 EsMX#1>/m
C (112)cash discounted 现金贴现 qcj {rG18
C (113)cash flow budget 现金流量预算 Kp`{-dUf
C (114)cash flow statement 现金流量表 H&)}Z6C"
C (115)cash ledger 现金分类账 (aa2uctTn
C (116)cash limit 现金限额 u
S1O-Q>
C (117)CCA 现时成本会计 "0An'7'm
C (118)center 中心 i7Up AHd/
C (119)changeover time 变更时间 5G f@n/M"
C (120)chartered entity 特许经济个体 At iUTA
C (121)cheque 支票 "B_3<RSL
C (122)cheque register 支票登记薄 V 95o(c.p
C (123)coin analysis 零钱分类 ?;ok9Y
C (124)classification 分类 &<PIm
C (125)clock card 工时卡 Qq<@;4
C (126)code 代码 mn/)_1',
C (127)commitment accounting 承诺确认会计 G#n 4g:K
C (128)common cost 共同成本 K oJ=0jM#
C (129)company limited by guarantee 有限担保责任公司 q!ZM Wg