A (1)ABC 作业基础成本计算 b9!J}hto,
A (2)absorbed overhead 已吸收制造费用 jq]\oY8y
A (3)absorption costing 吸收成本计算 4?6'~G$k
A (4)account 账户,报表 L``mF(R^
A (5)accounting postulate 会计假设 'Y/V9;`)s
A (6)accounting series release 会计公告文件 )}Mt'd
A (7)accounting valuation 会计计价 3_['[}
A (8)account sale 承销清单 L&F\"q9q71
A (9)accountability concept 经营责任概念 {s^n|b}
A (10)accountancy 会计职业 doUqUak
A (11)accountant 会计师 a~
+WL
A (12)accounting 会计 {hp@j#
A (13)agency cost 代理成本 !N2 n@bo
A (14)accounting bases 会计基础 F_
lj>;}a5
A (15)accounting manual 会计手册 X\:(8C;+
A (16)accounting period 会计期间 nT6iS}h
A (17)accounting policies 会计方针 G7#~=W
2M
A (18)accounting rate of return 会计报酬率 `E%d$
A (19)accounting reference date 会计参照日 o ML
K!]a
A (20)accounting reference period 会计参照期间 TEy.zzt
A (21)accrual concept 应计概念 5+PBS)pJ]%
A (22)accrual expenses 应计费用 kT3;%D^
A (23)acid test ration 速动比率(酸性测试比率) 4zvU"np
A (24)acquisition 购置 6O?S r,
A (25)acquisition accounting 收购会计 +(hwe
jyC
A (26)activity based accounting 作业基础成本计算 8YkH
A (27)adjusting events 调整事项 !)1Zp*
A (28)administrative expenses 行政管理费 w\[*_wQp
A (29)advice note 发货通知 Ptxc9~k
A (30)amortization 摊销 *`/@[S2,cu
A (31)analytical review 分析性检查 gf
8U &;
A (32)annual equivalent cost 年度等量成本法 -|UX}t*
A (33)annual report and accounts 年度报告和报表 [UrS%]OSR
A (34)appraisal cost 检验成本 :'Kx?Es
A (35)appropriation account 盈余分配账户 F
973U
A (36)articles of association 公司章程细则 "pJEzC
A (37)assets 资产 [\y>&"uk
A (38)assets cover 资产保障 m.X+sP-e
A (39)asset value per share 每股资产价值 Tm,L?Jh
A (40)associated company 联营公司 YuuG:Kk
A (41)attainable standard 可达标准 -s84/E4Y*
A (42)attributable profit 可归属利润 Fi}rv[`XY[
A (43)audit 审计 Uv$u\D+@[
A (44)audit report 审计报告 WM7/|.HQ
A (45)auditing standards 审计准则 t|,Ex 7
A (46)authorized share capital 额定股本 Q(Y,p`>
A (47)available hours 可用小时
K8we*
A (48)avoidable costs 可避免成本 &xT~;R^
B (49)back-to-back loan 易币贷款 gx.]4v
B (50)backflush accounting 倒退成本计算 *g}&&$b0
B (51)bad debts 坏帐 CzbNG^+
B (52)bad debts ratio 坏帐比率 U6 R4UK
B (53)bank charges 银行手续费 SuuS!U+i>
B (54)bank overdraft 银行透支 I=-;*3g6
B (55)bank reconciliation 银行存款调节表 +`[Sv%v&L
B (56)bank statement 银行对账单 U Bg_b?k
B (57)bankruptcy 破产 VAzJclB
B (58)basis of apportionment 分摊基础 X Y?@^
B (59)batch 批量 +Enff0 =+
B (60)batch costing 分批成本计算 &g {_.n,
B (61)beta factor B(市场)风险因素 b
DvbM
B (62)bill 账单 I(S6DkU
B (63)bill of exchange 汇票 }e @-[RJ!
B (64)bill of landing 提单 ?5gpk1
B (65)bill of materials 用料预计单 vGDo?X~#o
B (66)bill payable 应付票据 I'YotV7
B (67)bill receivable 应收票据 Z}f_\d'
B (68)bin card 存货记录卡 ~(S4/d5
B (69)bonus 红利 s]>%_(5
B (70)book-keeping 薄记 8B9zo&
B (71)Boston classification 波士顿分类 A4x
3TW?
B (72)breakeven chart 保本图 ,:{+
H
B (73)breakeven point 保本点 </p.OaNe
B (74)breaking-down time 复位时间 -/?<@*n
B (75)budget 预算
,oil}N(
B (76)budget center 预算中心 ) P])0Y-
B (77)budget cost allowance 预算成本折让 i|GC 'XD@
B (78)budget manual 预算手册 b<7f:drVC
B (79)budget period 预算期间 //|Vj | =
B (80)budgetary control 预算控制 e:<>
Yq+
B (81)budgeted capacity 预算生产能力 Tkf !Y?
B (82)burden 制造费用 U4JN,`p{
B (83)business center 经营中心 t"fD"Xpj
B (84)business entity 营业个体 q4oZJ -`
B (85)business unit 经营单位 UJ:B:hh''
B (86)buy-out management 管理性购买产权 A\Gw+l<h,
B (87)by-product 副产品 sn%fE
C (88)called-up share capital 催缴股本 <ZEA&:p
C (89)capacity 生产能力 g~b'}^J
C (90)capacity ratios 生产能力比率 @dNbL}qQ
C (91)capital 资本 r.5F^
C (92)capital assets pricing model 资本资产计价模式 {{\HU0g>&
C (93)capital commitment 承诺资本 u!W00;`L
C (94)capital employed 已运用的资本 D.?gV_
C (95)capital expenditure 资本支出 %s>E@[s
C (96)capital expenditure authorization 资本支出核准 \\JXY*DA:+
C (97)capital expenditure control 资本支出控制 =B1!em|
C (98)capital expenditure proposal 资本支出申请 QTH yH
C (99)capital funding planning 资本基金筹集计划 ! ZEKvW
C (100)capital gain 资本收益 ,PYe7c
C (101)capital investment appraisal 资本投资评估 7Z_iQ1
C (102)capital maintenance 资本保全 Pif1sL6'
C (103)capital resource planning 资本资源计划 [@;Z
xs
C (104)capital surplus 资本盈余 gN%R-e0
C (105)capital turnover 资本周转率 ,U}8(D~:
C (106)card 记录卡 ZUycJ-[
C (107)cash 现金 OgX."pK
C (108)cash account 现金账户 1Jt%I'C?
C (109)cash book 现金账薄 :nI.Qa'"H
C (110)cash cow 金牛产品 &n|gPp77$
C (111)cash flow 现金流量 S%2qB;uw
C (112)cash discounted 现金贴现 x/~M=][tN
C (113)cash flow budget 现金流量预算 J7ln6 Y
C (114)cash flow statement 现金流量表 gQ
~4udla.
C (115)cash ledger 现金分类账 -SQYr
C (116)cash limit 现金限额 <,{v>vlw
C (117)CCA 现时成本会计 |@RO&F
C (118)center 中心 N@}U ;x}
C (119)changeover time 变更时间 H\T
h4teE
C (120)chartered entity 特许经济个体 `*]r.u0
C (121)cheque 支票 `Oi@7/oT
C (122)cheque register 支票登记薄 qF?S[Z;
C (123)coin analysis 零钱分类 r"+
WUU
C (124)classification 分类 S<TfvQ\,"@
C (125)clock card 工时卡 (w*$~p
C (126)code 代码 jVDNThm+
C (127)commitment accounting 承诺确认会计 wZ^/-
C (128)common cost 共同成本 ^P[*yf
C (129)company limited by guarantee 有限担保责任公司 ;(V=disU/