A (1)ABC 作业基础成本计算 qe[
A (2)absorbed overhead 已吸收制造费用 aF,jJ}On
A (3)absorption costing 吸收成本计算 m{vT_ei
A (4)account 账户,报表 ZyHIMo|
A (5)accounting postulate 会计假设 wTHK=n\i
A (6)accounting series release 会计公告文件 {EOn r1
A (7)accounting valuation 会计计价 mr@_%U
A (8)account sale 承销清单 sk~ za
A (9)accountability concept 经营责任概念 {An8/"bv}
A (10)accountancy 会计职业 M`)s>jp@w
A (11)accountant 会计师 CKx\V+\O
A (12)accounting 会计
MhHr*!N"}
A (13)agency cost 代理成本 hK:#+hg,
A (14)accounting bases 会计基础 *Hxj_
A (15)accounting manual 会计手册 iP2U]d~M
A (16)accounting period 会计期间 =*{K@p_
A (17)accounting policies 会计方针 w}IL
8L(D
A (18)accounting rate of return 会计报酬率 |)28=Z|Z
A (19)accounting reference date 会计参照日 ;>inT7?3|
A (20)accounting reference period 会计参照期间 o,g6JTh
A (21)accrual concept 应计概念 '&RZ3@}+
A (22)accrual expenses 应计费用 C]yvK}
A (23)acid test ration 速动比率(酸性测试比率) $eK8GMxZ#
A (24)acquisition 购置 Tq9,c#}&
A (25)acquisition accounting 收购会计 9+]ZH.(YE
A (26)activity based accounting 作业基础成本计算 nwY2BIB
A (27)adjusting events 调整事项 *d^9,GGn-
A (28)administrative expenses 行政管理费 T^KCB\\<
A (29)advice note 发货通知 R'vdk<
A (30)amortization 摊销 "B3iX@C
A (31)analytical review 分析性检查 `DI{wqV9
A (32)annual equivalent cost 年度等量成本法 bq c;.4$
A (33)annual report and accounts 年度报告和报表 p#ZMABlE,P
A (34)appraisal cost 检验成本 }W - K
A (35)appropriation account 盈余分配账户 \%w7D6dEZ
A (36)articles of association 公司章程细则 +<'uw
A (37)assets 资产 F(T=WR].o
A (38)assets cover 资产保障 _pY
A (39)asset value per share 每股资产价值 9QX&7cs&[
A (40)associated company 联营公司 {;]uL`abi?
A (41)attainable standard 可达标准 D
/,|pC
A (42)attributable profit 可归属利润 B=Xnv*e
A (43)audit 审计 |M[v493\
A (44)audit report 审计报告
nvU+XCx
A (45)auditing standards 审计准则 Q.j-C}a
A (46)authorized share capital 额定股本 M\:"~XW
A (47)available hours 可用小时 w:m'uB%W
A (48)avoidable costs 可避免成本
Nb#H@zm
B (49)back-to-back loan 易币贷款 #gxRTx
B (50)backflush accounting 倒退成本计算 E`oSi
ez)
B (51)bad debts 坏帐 Wwn5LlJ^
B (52)bad debts ratio 坏帐比率 P Xyyyir{
B (53)bank charges 银行手续费 ,m #@%fa
B (54)bank overdraft 银行透支 XS}Zq4H
B (55)bank reconciliation 银行存款调节表 ,\|n=T,
B (56)bank statement 银行对账单 &M!4]pow
B (57)bankruptcy 破产 nG&w0de<>
B (58)basis of apportionment 分摊基础 <wIp$F.
B (59)batch 批量 e1f^:C
B (60)batch costing 分批成本计算 rg#qSrHp
B (61)beta factor B(市场)风险因素 Ig40#pA
B (62)bill 账单 yrxx+z|wR
B (63)bill of exchange 汇票 +~R.7NE%
B (64)bill of landing 提单 Y;a6:>D%cT
B (65)bill of materials 用料预计单 9b{g+lMZo
B (66)bill payable 应付票据 Wh#_9);
B (67)bill receivable 应收票据 v:'P"uU;4
B (68)bin card 存货记录卡 *>}McvtTw
B (69)bonus 红利 UiGUaB mF*
B (70)book-keeping 薄记 kw*Cr/'*
B (71)Boston classification 波士顿分类 #C;#$|d
B (72)breakeven chart 保本图 Y\Fuj)
B (73)breakeven point 保本点 5n|MA
B (74)breaking-down time 复位时间 J@u!S~&r
B (75)budget 预算 ~Mg8C9B?%3
B (76)budget center 预算中心 jzu l{'g
B (77)budget cost allowance 预算成本折让 Y\\3g_YBF
B (78)budget manual 预算手册 44/0}v]
B (79)budget period 预算期间 4wM$5
B (80)budgetary control 预算控制 IkE'_F
B (81)budgeted capacity 预算生产能力 ^)eessZ
B (82)burden 制造费用 BDB zc5Q(
B (83)business center 经营中心 ;
@[.$Q@I
B (84)business entity 营业个体 Ep v3/`I
B (85)business unit 经营单位 d'**wh,
B (86)buy-out management 管理性购买产权 I&Eg-96@
B (87)by-product 副产品 9M-NItFos
C (88)called-up share capital 催缴股本 e+]YCp[(
C (89)capacity 生产能力 >$k4@eg!
C (90)capacity ratios 生产能力比率 KweHY,
C (91)capital 资本 :5q*46n
C (92)capital assets pricing model 资本资产计价模式 1*x5/b
C (93)capital commitment 承诺资本 W~W?<%@
C (94)capital employed 已运用的资本 d ~Z:$&r
C (95)capital expenditure 资本支出 I?:+~q}lZr
C (96)capital expenditure authorization 资本支出核准
Poylq]F
C (97)capital expenditure control 资本支出控制 -Z\
UYt
C (98)capital expenditure proposal 资本支出申请 \fQgiX
C (99)capital funding planning 资本基金筹集计划 JydQ
A_
C (100)capital gain 资本收益 V)@nRJ g
C (101)capital investment appraisal 资本投资评估 duiKFNYN
C (102)capital maintenance 资本保全 OFPd6,(E
C (103)capital resource planning 资本资源计划 ['9OGV\
C (104)capital surplus 资本盈余 q4IjCu+
C (105)capital turnover 资本周转率 Jn^Wzn[q
C (106)card 记录卡 $F
/p8AraK
C (107)cash 现金
onS{
C (108)cash account 现金账户 @Tj
6!v
C (109)cash book 现金账薄 LeRh(a`=$
C (110)cash cow 金牛产品 :,J86#S)
C (111)cash flow 现金流量 ;jY'z5PH5
C (112)cash discounted 现金贴现 < 8W:ij.`
C (113)cash flow budget 现金流量预算 XN 0RT>@
C (114)cash flow statement 现金流量表 K\%"RgF@&
C (115)cash ledger 现金分类账 ht[TMdV
C (116)cash limit 现金限额 }@Ll!,
C (117)CCA 现时成本会计 YM,D`c[pX
C (118)center 中心 -7A!2mRiz
C (119)changeover time 变更时间 ^PCL^]W
C (120)chartered entity 特许经济个体 Nr*ibtz|D
C (121)cheque 支票 {(zL"g46
C (122)cheque register 支票登记薄 `
A}{
I}xq
C (123)coin analysis 零钱分类 5SPl#*W
C (124)classification 分类 5xn0U5U
C (125)clock card 工时卡 oVj A$|
C (126)code 代码 Y;F,GxR}
C (127)commitment accounting 承诺确认会计 \FaB!7*~
C (128)common cost 共同成本 j
Wb\"0)
C (129)company limited by guarantee 有限担保责任公司 K+aJ`V