A (1)ABC 作业基础成本计算 NjA[(8\:
A (2)absorbed overhead 已吸收制造费用 Z]bG"K3l
A (3)absorption costing 吸收成本计算 Ruq>+ }4
A (4)account 账户,报表 +ZiYl[_|
A (5)accounting postulate 会计假设
Soe2Gq
A (6)accounting series release 会计公告文件 T5e#Ll/
A (7)accounting valuation 会计计价 2G!z/OAj
A (8)account sale 承销清单 2EN}"Du]mj
A (9)accountability concept 经营责任概念 r&+C%
A (10)accountancy 会计职业 NZADHO@0
A (11)accountant 会计师 H\ E%.QIx
A (12)accounting 会计 ,`!lZ|
U
A (13)agency cost 代理成本 JC~4B3!
A (14)accounting bases 会计基础 gzH;`,
A (15)accounting manual 会计手册 FwHqID_!:l
A (16)accounting period 会计期间 jq8TfJ|
A (17)accounting policies 会计方针 2Q@Jp`#,4
A (18)accounting rate of return 会计报酬率 S?a4IK
A (19)accounting reference date 会计参照日 9^N(s7s
A (20)accounting reference period 会计参照期间 f}4A,%:1
A (21)accrual concept 应计概念 HINk&)FC
A (22)accrual expenses 应计费用 c93 Ok |
A (23)acid test ration 速动比率(酸性测试比率) !wfUD2K1
A (24)acquisition 购置 aaN/HE_
A (25)acquisition accounting 收购会计 k\*?<g
A (26)activity based accounting 作业基础成本计算 #Cy3x-!
A (27)adjusting events 调整事项 #902x*Z'c"
A (28)administrative expenses 行政管理费 c9Cc%EK
A (29)advice note 发货通知 *)I^+zN
A (30)amortization 摊销 \v<S:cTf
A (31)analytical review 分析性检查 vdB2T2F
A (32)annual equivalent cost 年度等量成本法 x>BFK@#
A (33)annual report and accounts 年度报告和报表 TgDT
A (34)appraisal cost 检验成本 xN}f?
A (35)appropriation account 盈余分配账户 6GVAR
A (36)articles of association 公司章程细则 ,,80nW9E
A (37)assets 资产 0+SZ-]
A (38)assets cover 资产保障 u ysTyzx
A (39)asset value per share 每股资产价值 :V#xrH8R
A (40)associated company 联营公司 !TY0;is
A (41)attainable standard 可达标准 w2/3[VZ}l
A (42)attributable profit 可归属利润 +opym
!\
A (43)audit 审计 @|"
>j#0
A (44)audit report 审计报告 5rCJIl.
A (45)auditing standards 审计准则 .V0fbHYTJ
A (46)authorized share capital 额定股本 d7QUg6=
A (47)available hours 可用小时 sKR%YK
"A
A (48)avoidable costs 可避免成本 qvGmJN0
B (49)back-to-back loan 易币贷款 \T<F#a
B (50)backflush accounting 倒退成本计算 Qy4Pw\
B (51)bad debts 坏帐 4MW oGV9
B (52)bad debts ratio 坏帐比率 n
c~JAT#'
B (53)bank charges 银行手续费 p}/D{|xO
B (54)bank overdraft 银行透支 @W
@,8e]c
B (55)bank reconciliation 银行存款调节表 Bj><0
cNF
B (56)bank statement 银行对账单 ,D(Bg9C
B (57)bankruptcy 破产 DcM/p8da
B (58)basis of apportionment 分摊基础 ^J^FGo|M
B (59)batch 批量 OkISRj'!U
B (60)batch costing 分批成本计算 PvjZoF["
B (61)beta factor B(市场)风险因素 xw_$1
S
B (62)bill 账单 &?5)Jis:
B (63)bill of exchange 汇票 ya^8mp-
B (64)bill of landing 提单 7P*\|Sxk%
B (65)bill of materials 用料预计单 H_x}-
B (66)bill payable 应付票据 L ed{#+
B (67)bill receivable 应收票据 ?Ov~\[) F
B (68)bin card 存货记录卡 \Zx&J.D
B (69)bonus 红利 <
]+Mdy
B (70)book-keeping 薄记 Vjo[rUW
B (71)Boston classification 波士顿分类 opN4@a7l
B (72)breakeven chart 保本图 Y+vIU*O
B (73)breakeven point 保本点 c>3? T^=
B (74)breaking-down time 复位时间 rLmc(-q
B (75)budget 预算 {r|RH"|?Z(
B (76)budget center 预算中心 8Exky^OT|
B (77)budget cost allowance 预算成本折让 q{b-2k
B (78)budget manual 预算手册 NRT]dYf"z
B (79)budget period 预算期间
@.}Y'`9L
B (80)budgetary control 预算控制 r%X
M`;bQX
B (81)budgeted capacity 预算生产能力 )Td{}vbIh
B (82)burden 制造费用 Q2woCxB
B (83)business center 经营中心 0CXXCa7!
B (84)business entity 营业个体 ! os@G
B (85)business unit 经营单位 3K/tB1
B (86)buy-out management 管理性购买产权 2Kr>
93O
B (87)by-product 副产品 /
z`tI
C (88)called-up share capital 催缴股本 /Lm~GmPt
C (89)capacity 生产能力 tf8xc
C (90)capacity ratios 生产能力比率 ^u"WWLZ
C (91)capital 资本 Y= =5\;-
C (92)capital assets pricing model 资本资产计价模式 5|Z8UzL
C (93)capital commitment 承诺资本 cwtlOg
C (94)capital employed 已运用的资本 }fo_"bs@
C (95)capital expenditure 资本支出 9(z) ^G
C (96)capital expenditure authorization 资本支出核准 /0
fsn_
C (97)capital expenditure control 资本支出控制 RF'nwzM3
C (98)capital expenditure proposal 资本支出申请 qR?}i,_
C (99)capital funding planning 资本基金筹集计划 N1.1
C (100)capital gain 资本收益 \*b
.f
C (101)capital investment appraisal 资本投资评估 9b,0_IMHH
C (102)capital maintenance 资本保全 a'Zw^g
C (103)capital resource planning 资本资源计划
^P]5@d v
C (104)capital surplus 资本盈余 hmG8
{h/
C (105)capital turnover 资本周转率 T9]0/>
C (106)card 记录卡 T:
2f*!r
C (107)cash 现金
P2C>IS
C (108)cash account 现金账户 AcXVfk
z
C (109)cash book 现金账薄 ~%M*@fm
C (110)cash cow 金牛产品 } snS~kx
C (111)cash flow 现金流量 z\8s |!
C (112)cash discounted 现金贴现 WwtVuc|
C (113)cash flow budget 现金流量预算 Hy,""Py
C (114)cash flow statement 现金流量表 +_bxza(ma{
C (115)cash ledger 现金分类账 x^pt^KR;
C (116)cash limit 现金限额 |_7k*:#q:
C (117)CCA 现时成本会计 ,RY;dX-#
C (118)center 中心 .\ya
C (119)changeover time 变更时间 W+U0Y,N6
C (120)chartered entity 特许经济个体 y&O?`"Uv/M
C (121)cheque 支票 zks7wt]A
C (122)cheque register 支票登记薄
xVX:kDX
C (123)coin analysis 零钱分类 FeO1%#2<y
C (124)classification 分类 N81M9#,["~
C (125)clock card 工时卡 |s(Ih_Zn
C (126)code 代码 N3MPW
C (127)commitment accounting 承诺确认会计 &=n/h5e0t&
C (128)common cost 共同成本 !]D`|HoW
C (129)company limited by guarantee 有限担保责任公司 Sf.OBU1rs