A (1)ABC 作业基础成本计算 @X>Oj .
A (2)absorbed overhead 已吸收制造费用 arj?U=
zy
A (3)absorption costing 吸收成本计算 n|I5ylt
A (4)account 账户,报表 e/!xyd
A (5)accounting postulate 会计假设 g)~"-uQQ
A (6)accounting series release 会计公告文件 )KD*G;<O]L
A (7)accounting valuation 会计计价 p# (5
;
A (8)account sale 承销清单 @ * *]o
A (9)accountability concept 经营责任概念 KP]{=~(
A (10)accountancy 会计职业 DlbNW& V
A (11)accountant 会计师 nx'D&,VX
A (12)accounting 会计 ;bt%TxuKb
A (13)agency cost 代理成本 NXDuO_#
A (14)accounting bases 会计基础 L,wEUI
A (15)accounting manual 会计手册 EJ`"npU
A (16)accounting period 会计期间
b$1W>
A (17)accounting policies 会计方针 /jv4#9
A (18)accounting rate of return 会计报酬率 &,~Oi(SX5
A (19)accounting reference date 会计参照日 TW}nO|qw
A (20)accounting reference period 会计参照期间 V17SJSC-
A (21)accrual concept 应计概念 q'[q]
A (22)accrual expenses 应计费用 =?gB@vS
A (23)acid test ration 速动比率(酸性测试比率) <2>Qr(bb
A (24)acquisition 购置 x\R
8W8M
A (25)acquisition accounting 收购会计 ,O/ t6'
A (26)activity based accounting 作业基础成本计算 #Rcb
iV*M
A (27)adjusting events 调整事项 wLz@u$u?
A (28)administrative expenses 行政管理费 )> |x 2q
A (29)advice note 发货通知 o&"nF+
,
A (30)amortization 摊销 2^$Ha|
A (31)analytical review 分析性检查 FpM0 %
A (32)annual equivalent cost 年度等量成本法
?B~S4:9
A (33)annual report and accounts 年度报告和报表 s xp>9&
A (34)appraisal cost 检验成本 3=~0m
A (35)appropriation account 盈余分配账户 m3E`kW|
A (36)articles of association 公司章程细则
%ryYa
A (37)assets 资产 ^9*kZV<K
A (38)assets cover 资产保障 e$ {Cf
A (39)asset value per share 每股资产价值 VwrHD$
A (40)associated company 联营公司 B)}.%G*
A (41)attainable standard 可达标准 05gdVa,
A (42)attributable profit 可归属利润 TO~Z6NA0
A (43)audit 审计 CDU$Gi
A (44)audit report 审计报告 I8:A]
A (45)auditing standards 审计准则 nL@(|nJ[
A (46)authorized share capital 额定股本 n6]8W^g
A (47)available hours 可用小时 (Ld,<!eN0
A (48)avoidable costs 可避免成本 w[X/|O
B (49)back-to-back loan 易币贷款 $(8CU$gi=
B (50)backflush accounting 倒退成本计算 )D"E]
B (51)bad debts 坏帐 E\Et,l#|LY
B (52)bad debts ratio 坏帐比率 xaG( 3
B (53)bank charges 银行手续费 1Vy8TV3D
B (54)bank overdraft 银行透支 I@/+=
B (55)bank reconciliation 银行存款调节表 `}Z`aK
B (56)bank statement 银行对账单 dF<GuS;l5
B (57)bankruptcy 破产 T@)|0M
B (58)basis of apportionment 分摊基础 3"HW{=
B (59)batch 批量 $vK(Qm
B (60)batch costing 分批成本计算 EAPjQA-B?
B (61)beta factor B(市场)风险因素 Q^!x8oUF
B (62)bill 账单 zD,K_HicI
B (63)bill of exchange 汇票 {usv*Cm
B (64)bill of landing 提单 k ^(RSu<
B (65)bill of materials 用料预计单 `+0K~k|DC
B (66)bill payable 应付票据 ?)V?6"fFP
B (67)bill receivable 应收票据 NwbX]pDT
B (68)bin card 存货记录卡 > t~2
B (69)bonus 红利 `ZhS=ezgr
B (70)book-keeping 薄记 !}pvrBS
B (71)Boston classification 波士顿分类 F9PXQD(
B (72)breakeven chart 保本图 Mj5&vs~n;
B (73)breakeven point 保本点 J[ 7Sf^r
B (74)breaking-down time 复位时间 (29BS(|!
B (75)budget 预算 O@-|_N*;K
B (76)budget center 预算中心 /=IBK`
B (77)budget cost allowance 预算成本折让 (R|Ftjs .
B (78)budget manual 预算手册 0n-S%e5
B (79)budget period 预算期间 wMvAm%}+
B (80)budgetary control 预算控制 DT#F?@LG(
B (81)budgeted capacity 预算生产能力 8qF OO3c\V
B (82)burden 制造费用 Oz-;2
B (83)business center 经营中心 NPjNkpWm&=
B (84)business entity 营业个体 "p\5:<
B (85)business unit 经营单位 _A]=45cn
~
B (86)buy-out management 管理性购买产权 M>g%
wg7Ah
B (87)by-product 副产品 #L`'<ge'g*
C (88)called-up share capital 催缴股本 oj%(@6L
C (89)capacity 生产能力 |$+
xVi8
C (90)capacity ratios 生产能力比率
Xn=
C (91)capital 资本
-ztgirU
C (92)capital assets pricing model 资本资产计价模式 mGP&NOR0^y
C (93)capital commitment 承诺资本 ~b;u1;ne
C (94)capital employed 已运用的资本 >#[,OU} N
C (95)capital expenditure 资本支出 u%b.#!
C (96)capital expenditure authorization 资本支出核准 @tzL4hy%^j
C (97)capital expenditure control 资本支出控制 !si}m~K!_
C (98)capital expenditure proposal 资本支出申请 9AP." RV
C (99)capital funding planning 资本基金筹集计划 *w5xC5*
C (100)capital gain 资本收益 ;%B:1Z
C (101)capital investment appraisal 资本投资评估 N4rDe]JnPR
C (102)capital maintenance 资本保全 fb|%)A=
C (103)capital resource planning 资本资源计划 h;DLD8L
C (104)capital surplus 资本盈余 =" ;G&)H-
C (105)capital turnover 资本周转率 d8ck].m=
C (106)card 记录卡 WlW7b.2.
C (107)cash 现金 BBDt^$
C (108)cash account 现金账户 !cNw8"SIU
C (109)cash book 现金账薄 Gph:'3
*X
C (110)cash cow 金牛产品 u#)ARCx ,w
C (111)cash flow 现金流量 "|nh=!L
C (112)cash discounted 现金贴现 Ng|c13A=
C (113)cash flow budget 现金流量预算 J. $U_k
C (114)cash flow statement 现金流量表 [
~:wS@%
C (115)cash ledger 现金分类账 8>AST,
C (116)cash limit 现金限额 Gc,6;!+(
C (117)CCA 现时成本会计 vM?jm!nd
C (118)center 中心 HApjXv!U[
C (119)changeover time 变更时间 N}CeQ'l[R
C (120)chartered entity 特许经济个体 %_.
fEFy07
C (121)cheque 支票 [Z2mH
C (122)cheque register 支票登记薄 9CPr/q9'
C (123)coin analysis 零钱分类 [m0G;%KR/
C (124)classification 分类 wu~ ?P `
C (125)clock card 工时卡 4_W*LG~2s
C (126)code 代码 R
"qt}4m
C (127)commitment accounting 承诺确认会计 ZW%;"5uVm)
C (128)common cost 共同成本 ,d@FO|G#pt
C (129)company limited by guarantee 有限担保责任公司 :rSCoi>K