A (1)ABC 作业基础成本计算 Xmf
A (2)absorbed overhead 已吸收制造费用 wE,=%? "
A (3)absorption costing 吸收成本计算 h"VpQhi
A (4)account 账户,报表 T =eT^?v
A (5)accounting postulate 会计假设 S 0R8'Y
A (6)accounting series release 会计公告文件 _SMT.lG
A (7)accounting valuation 会计计价 7.7Cluh5,
A (8)account sale 承销清单 SE-!|
WR
A (9)accountability concept 经营责任概念 =R8f)UQYx
A (10)accountancy 会计职业 4)z3X\u|Z2
A (11)accountant 会计师 jsk:fh0~M
A (12)accounting 会计 #6*V7@9]3|
A (13)agency cost 代理成本 E<D+)A
A (14)accounting bases 会计基础 &K9VEMCEX
A (15)accounting manual 会计手册 qO
:U]\P
A (16)accounting period 会计期间 pX>ua5Z
A (17)accounting policies 会计方针 zVp[YOS&c
A (18)accounting rate of return 会计报酬率 U=haX x4N
A (19)accounting reference date 会计参照日 fap|SMGt
A (20)accounting reference period 会计参照期间 4&FNU)tt
A (21)accrual concept 应计概念 'sm[CNzS
A (22)accrual expenses 应计费用 R7E] *:0}
A (23)acid test ration 速动比率(酸性测试比率) rtB |N-
A (24)acquisition 购置 4' +d "Ok
A (25)acquisition accounting 收购会计 lEO?kn .:z
A (26)activity based accounting 作业基础成本计算 ;el]LnV!O
A (27)adjusting events 调整事项 HO 266M
A (28)administrative expenses 行政管理费 T$gkq>!j<E
A (29)advice note 发货通知 K:}h\ In
A (30)amortization 摊销 *)j@G:
A (31)analytical review 分析性检查 4u3 \xR?w6
A (32)annual equivalent cost 年度等量成本法 t!
6\7Vm/
A (33)annual report and accounts 年度报告和报表 EH H|4;P6
A (34)appraisal cost 检验成本 z7'n, [
A (35)appropriation account 盈余分配账户 |RHO+J
A (36)articles of association 公司章程细则 WafdE
A (37)assets 资产 Q9` s_4
A (38)assets cover 资产保障 Nhjle@J<
A (39)asset value per share 每股资产价值 '4af
],
A (40)associated company 联营公司 3M}AxE u
A (41)attainable standard 可达标准 2B6^ ]pSk
A (42)attributable profit 可归属利润 U3mXm?f
A (43)audit 审计 !&@2
A (44)audit report 审计报告 M.o?CX'
A (45)auditing standards 审计准则 hWe}' L-
A (46)authorized share capital 额定股本 UqD5
A~w
A (47)available hours 可用小时 PfVE v *
A (48)avoidable costs 可避免成本 l0gH(28K
B (49)back-to-back loan 易币贷款 \ua9thOG
B (50)backflush accounting 倒退成本计算 YH6snC$u
B (51)bad debts 坏帐 RM)1*l`!E
B (52)bad debts ratio 坏帐比率 FpP\-+S l
B (53)bank charges 银行手续费 slu$2-H
B (54)bank overdraft 银行透支 eA`]K alH
B (55)bank reconciliation 银行存款调节表 c}YJqhk0J
B (56)bank statement 银行对账单 vad|Rp l
B (57)bankruptcy 破产 Zk w J.SuU
B (58)basis of apportionment 分摊基础 R|/Wz/$1A
B (59)batch 批量 BfX%|CWh
B (60)batch costing 分批成本计算 OpYmTep#T\
B (61)beta factor B(市场)风险因素 {\P?/U6~f
B (62)bill 账单 8&i;hZm
B (63)bill of exchange 汇票 gBMta+<fE~
B (64)bill of landing 提单 )URwIe {
B (65)bill of materials 用料预计单 (&q@~
dJ
B (66)bill payable 应付票据 J09*v )L
B (67)bill receivable 应收票据 l #b:^3
B (68)bin card 存货记录卡 Y3D3.T6Q
B (69)bonus 红利 .8-PB*vb
B (70)book-keeping 薄记 0 9tikj1
B (71)Boston classification 波士顿分类 $B<~ 0'6}
B (72)breakeven chart 保本图 *^n^nnCwp
B (73)breakeven point 保本点 Q?W r7
B (74)breaking-down time 复位时间 P~&O4['<
B (75)budget 预算 B<A:_'g
B (76)budget center 预算中心 N[>:@h
B (77)budget cost allowance 预算成本折让 fv :L\
N1u
B (78)budget manual 预算手册 'T%IvJ#Xu
B (79)budget period 预算期间 STv(k Q s
B (80)budgetary control 预算控制 wbBE@RU>!
B (81)budgeted capacity 预算生产能力
JFe4/
V
B (82)burden 制造费用 K/DH
/
r
B (83)business center 经营中心 ,K T<4
B (84)business entity 营业个体 : g&>D#{
B (85)business unit 经营单位 tzZ|S<e6=\
B (86)buy-out management 管理性购买产权 7Ez}k}aR<
B (87)by-product 副产品 P1$f}K}
C (88)called-up share capital 催缴股本 HTw#U2A;+
C (89)capacity 生产能力 Lg8 ]dBXu
C (90)capacity ratios 生产能力比率 A5+q^t}
C (91)capital 资本 S45 'j(S=
C (92)capital assets pricing model 资本资产计价模式 #sL/y
C (93)capital commitment 承诺资本 r| M'TA~:
C (94)capital employed 已运用的资本 Yi[4DfA
C (95)capital expenditure 资本支出 NOV.Bs{
yL
C (96)capital expenditure authorization 资本支出核准 b H_I7G&m
C (97)capital expenditure control 资本支出控制 ;
/=L
C (98)capital expenditure proposal 资本支出申请 !TG r .R
C (99)capital funding planning 资本基金筹集计划 )ukF3;Gt
C (100)capital gain 资本收益 hX&-/fF+f
C (101)capital investment appraisal 资本投资评估 CK=ARh#|
C (102)capital maintenance 资本保全 &ryiG
C (103)capital resource planning 资本资源计划 +9TV: T
C (104)capital surplus 资本盈余 g083J}08
C (105)capital turnover 资本周转率 hRk,vB ]
C (106)card 记录卡 Ln :lC(
'
C (107)cash 现金 STw oYn
C (108)cash account 现金账户 |l$
u<3
C (109)cash book 现金账薄 ^+EMZFjg(
C (110)cash cow 金牛产品 ATo}FL 2
C (111)cash flow 现金流量 $%B5
$+
C (112)cash discounted 现金贴现 5|5=Y/
C (113)cash flow budget 现金流量预算 rj}(muM,R
C (114)cash flow statement 现金流量表 %S c=_ %6
C (115)cash ledger 现金分类账 )t 5;d
C (116)cash limit 现金限额 %
^e@`0L
C (117)CCA 现时成本会计 pVY4q0@
C (118)center 中心 c+H)ed>
C (119)changeover time 变更时间 R#D#{ cC(
C (120)chartered entity 特许经济个体 8' +7i8e
C (121)cheque 支票 ("b*? : B
C (122)cheque register 支票登记薄 whw{dfE
C (123)coin analysis 零钱分类 GZ
<nXU>
C (124)classification 分类 z1#oW f{*
C (125)clock card 工时卡
C[R`Ml
C (126)code 代码 *G\=i
A
C (127)commitment accounting 承诺确认会计 E_]k>bf\
C (128)common cost 共同成本 h+5 @I%WX
C (129)company limited by guarantee 有限担保责任公司 }Iip+URG
