A (1)ABC 作业基础成本计算 |a0@4
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A (2)absorbed overhead 已吸收制造费用 iy8Ln,4z(
A (3)absorption costing 吸收成本计算 *gwo.s
A (4)account 账户,报表 &u2m6 r>W
A (5)accounting postulate 会计假设
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A (6)accounting series release 会计公告文件 [W'2z,S`WD
A (7)accounting valuation 会计计价 #;P-*P
A (8)account sale 承销清单 n?^oQX}.\
A (9)accountability concept 经营责任概念 _lH:%E*
A (10)accountancy 会计职业 lH,/N4r*&
A (11)accountant 会计师 .q 4FGPWz
A (12)accounting 会计 +OInf_O
A (13)agency cost 代理成本 mX@xV*
A (14)accounting bases 会计基础 >n&+<06
A (15)accounting manual 会计手册 j3?@p5E(
A (16)accounting period 会计期间 /5>A 2y
A (17)accounting policies 会计方针 6SAYe%e
A (18)accounting rate of return 会计报酬率 `- 9p)@'8k
A (19)accounting reference date 会计参照日 w0.;86<MV
A (20)accounting reference period 会计参照期间 L1SZutWD?
A (21)accrual concept 应计概念 r/+~4W5
A (22)accrual expenses 应计费用 [;C*
9Nl
A (23)acid test ration 速动比率(酸性测试比率) cGg~+R2P
A (24)acquisition 购置 9~r8$,e
A (25)acquisition accounting 收购会计 Lp{uA4:=K
A (26)activity based accounting 作业基础成本计算 6099w0fR`
A (27)adjusting events 调整事项 eN TKX
A (28)administrative expenses 行政管理费 '_n$xfH
A (29)advice note 发货通知 ln09_Lr
A (30)amortization 摊销 Fe 78YDx?
A (31)analytical review 分析性检查 I<&) P#"
A (32)annual equivalent cost 年度等量成本法 Z7MGBwP(
A (33)annual report and accounts 年度报告和报表 8(:O5#
A (34)appraisal cost 检验成本 f Lns^
A (35)appropriation account 盈余分配账户 Uo:=-NNI
A (36)articles of association 公司章程细则 _6sSS\
A (37)assets 资产 )c0 Dofhg
A (38)assets cover 资产保障 R36A_
A (39)asset value per share 每股资产价值 40;4=
A (40)associated company 联营公司 Cj6$W5I m
A (41)attainable standard 可达标准 cEPqcy
*
A (42)attributable profit 可归属利润 F{m?:A
A (43)audit 审计 5q}7#{A
A (44)audit report 审计报告 {k<mN
Y
A (45)auditing standards 审计准则 |198A
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A (46)authorized share capital 额定股本 cD<5~ `l
A (47)available hours 可用小时 Q,>]f@m
A (48)avoidable costs 可避免成本 io$fL_R=
B (49)back-to-back loan 易币贷款 ~2 J!I
^J
B (50)backflush accounting 倒退成本计算 g % 8@pjk
B (51)bad debts 坏帐 kK]L(ZU+
B (52)bad debts ratio 坏帐比率 JjH141 n%D
B (53)bank charges 银行手续费 #<R6!"TNoz
B (54)bank overdraft 银行透支 GUvEOD=p
B (55)bank reconciliation 银行存款调节表 $?|$uMIafp
B (56)bank statement 银行对账单 /Nd`eUn
B (57)bankruptcy 破产 I^gLiLUN*6
B (58)basis of apportionment 分摊基础 K|wB0TiXP
B (59)batch 批量 (5=B^9{R
B (60)batch costing 分批成本计算 U!524"@%U`
B (61)beta factor B(市场)风险因素 Uj)`(}r
B (62)bill 账单 r)f+j@KF
B (63)bill of exchange 汇票 mA\}zLw+r9
B (64)bill of landing 提单 qZh}gu*>
B (65)bill of materials 用料预计单 eh6=-
B (66)bill payable 应付票据 s>e)\9c
B (67)bill receivable 应收票据 lD1m<AC
B (68)bin card 存货记录卡 3m/XT"D
B (69)bonus 红利 J4m2|HK
B (70)book-keeping 薄记 ;v%f +
B (71)Boston classification 波士顿分类 Zopi;O J
B (72)breakeven chart 保本图 /G!M\teeF
B (73)breakeven point 保本点 .vtV2lq
B (74)breaking-down time 复位时间 _h P7hhR
B (75)budget 预算 qbD[<T
B (76)budget center 预算中心 t$ 3/ZTx
B (77)budget cost allowance 预算成本折让
%2`.*]L
B (78)budget manual 预算手册 V\r2=ok@y
B (79)budget period 预算期间 ![aa@nOSa
B (80)budgetary control 预算控制 @A8@j%CK1
B (81)budgeted capacity 预算生产能力 e6I7N?j
B (82)burden 制造费用 @@#h-k%k-
B (83)business center 经营中心 1c*XmMB
B (84)business entity 营业个体 78t:ge
eX
B (85)business unit 经营单位 y3@5~ 4+
B (86)buy-out management 管理性购买产权 '
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B (87)by-product 副产品 *f3?0w
C (88)called-up share capital 催缴股本 AP/#?
C (89)capacity 生产能力 V*F |Yo:
C (90)capacity ratios 生产能力比率 t'e5!Ma
C (91)capital 资本 eDS,}Z'
C (92)capital assets pricing model 资本资产计价模式 C "g bol^
C (93)capital commitment 承诺资本 9 wP,Z"
C (94)capital employed 已运用的资本 vW`[CEm^X
C (95)capital expenditure 资本支出 RfzYoBN
C (96)capital expenditure authorization 资本支出核准 }\aJ%9X02
C (97)capital expenditure control 资本支出控制 "<yJ<lS&>
C (98)capital expenditure proposal 资本支出申请 CjUYwAy$k
C (99)capital funding planning 资本基金筹集计划 E8b:MY
C (100)capital gain 资本收益 ]YKxJ''u
C (101)capital investment appraisal 资本投资评估 }o@Dsx5
C (102)capital maintenance 资本保全 A\)~y{9bQ
C (103)capital resource planning 资本资源计划 ({WV<T&
C (104)capital surplus 资本盈余 `]wk)50BVp
C (105)capital turnover 资本周转率 rE9Nt9
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C (106)card 记录卡 N<T@GQwkS
C (107)cash 现金 Z6IWQo,)Rh
C (108)cash account 现金账户 7&vDx=W
C (109)cash book 现金账薄 b VcA#7
uA
C (110)cash cow 金牛产品
Jju^4
C (111)cash flow 现金流量 dc,qQM
C (112)cash discounted 现金贴现 m,PiuR>
C (113)cash flow budget 现金流量预算 Jqz K5)
C (114)cash flow statement 现金流量表 ibh,d.*~g
C (115)cash ledger 现金分类账 :HkXsZ
C (116)cash limit 现金限额 J3_Ou2cF`
C (117)CCA 现时成本会计 ;_p!20.(
C (118)center 中心 ZFRKzPc
{V
C (119)changeover time 变更时间 o8u;2gZx
C (120)chartered entity 特许经济个体 V3q[$~9
C (121)cheque 支票 7(C:ty9
C (122)cheque register 支票登记薄 7,5Bur
C (123)coin analysis 零钱分类 V$3`y=8
C (124)classification 分类 `zsooA
Gt
C (125)clock card 工时卡 W]Bc7JM]T+
C (126)code 代码 e}l F#$
C (127)commitment accounting 承诺确认会计 FZL"[3
C (128)common cost 共同成本 \LuaI
C (129)company limited by guarantee 有限担保责任公司 B xAyjA6