A (1)ABC 作业基础成本计算 |V[9}E:
h
A (2)absorbed overhead 已吸收制造费用 Z~G
my7h(
A (3)absorption costing 吸收成本计算 `A%^UCd
A (4)account 账户,报表 ~IVd vm7
A (5)accounting postulate 会计假设 {Ng oYl
A (6)accounting series release 会计公告文件 6w3R
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A (7)accounting valuation 会计计价 46jh-4)<
A (8)account sale 承销清单 Weoj|0|t
A (9)accountability concept 经营责任概念 D.!~dyI.,$
A (10)accountancy 会计职业 u }hF8eD
A (11)accountant 会计师 &UHPX?x
A (12)accounting 会计 eZhPu'id\s
A (13)agency cost 代理成本 2 mjV~
A (14)accounting bases 会计基础 ^:, l\Y
A (15)accounting manual 会计手册 &Y P#M|
A (16)accounting period 会计期间 :)f7A7 :;
A (17)accounting policies 会计方针 !%mAh81{&/
A (18)accounting rate of return 会计报酬率 ,n,
RFa
A (19)accounting reference date 会计参照日 `XTh1Z\
A (20)accounting reference period 会计参照期间 UAS@R`?cI
A (21)accrual concept 应计概念 td2/9|Q
A (22)accrual expenses 应计费用 <c[U#KrvJ
A (23)acid test ration 速动比率(酸性测试比率) ~0"p*?^
A (24)acquisition 购置 C=Fzu&N}
A (25)acquisition accounting 收购会计 #1'\.v
A (26)activity based accounting 作业基础成本计算 tU wRE|_
A (27)adjusting events 调整事项 ~i'Nqe_
A (28)administrative expenses 行政管理费 }'"Gr%jf(
A (29)advice note 发货通知 !H][LXB~H
A (30)amortization 摊销 RNVbcd
A (31)analytical review 分析性检查 [t\B6XxT
A (32)annual equivalent cost 年度等量成本法 /h2b;"
A (33)annual report and accounts 年度报告和报表 >r/rc`Q
A (34)appraisal cost 检验成本 89}Y5#W
A (35)appropriation account 盈余分配账户 Ko>&)%))$X
A (36)articles of association 公司章程细则 ?VU(Pq*`
A (37)assets 资产 ^he=)rBb?
A (38)assets cover 资产保障 MWk:sBCqr
A (39)asset value per share 每股资产价值 ^(}58
5b
A (40)associated company 联营公司 `L;eb
a
A (41)attainable standard 可达标准 Q\
^[!|
A (42)attributable profit 可归属利润 1xJ
TWWj-
A (43)audit 审计 fBtm%f
A (44)audit report 审计报告 - "*r
A (45)auditing standards 审计准则 gJt`?8t
A (46)authorized share capital 额定股本 Bc-yxjsw
A (47)available hours 可用小时 `?\tUO2_T
A (48)avoidable costs 可避免成本 q}uHFp/J
B (49)back-to-back loan 易币贷款 [//R ~i?
B (50)backflush accounting 倒退成本计算 r5&I?
0
B (51)bad debts 坏帐 kyh_9K1
B (52)bad debts ratio 坏帐比率 y@bcYOh3
B (53)bank charges 银行手续费 `7aDEzmJ
B (54)bank overdraft 银行透支 I7 QCYB|
B (55)bank reconciliation 银行存款调节表 fyz
nuUl
B (56)bank statement 银行对账单 t
-u|U(n
B (57)bankruptcy 破产 p_*M:P1Ma4
B (58)basis of apportionment 分摊基础 3b'tx!tFN
B (59)batch 批量 2g*J
B (60)batch costing 分批成本计算 d
&cU*
B (61)beta factor B(市场)风险因素 9n]|PEoAB
B (62)bill 账单 bok.j
B (63)bill of exchange 汇票 O/%< }3Sq
B (64)bill of landing 提单 PMs z`
B (65)bill of materials 用料预计单 \ A1uhHP!
B (66)bill payable 应付票据 Mkp/0|Q*
B (67)bill receivable 应收票据 /il@`w;G
B (68)bin card 存货记录卡 a^qNJ?R!
B (69)bonus 红利 |6:=}dE#[
B (70)book-keeping 薄记 m4k
Bj*6c{
B (71)Boston classification 波士顿分类 }y%`)lz~ ;
B (72)breakeven chart 保本图 b/$km?R
B (73)breakeven point 保本点 @4~=CV%j
B (74)breaking-down time 复位时间 z@s5m
}
B (75)budget 预算 B(k=oXDF
B (76)budget center 预算中心 uD_v!
B (77)budget cost allowance 预算成本折让 ?q`0ZuAg\<
B (78)budget manual 预算手册 LL^q1)o
B (79)budget period 预算期间 zHWSE7!
B (80)budgetary control 预算控制 87!C@XlK_
B (81)budgeted capacity 预算生产能力 "}WJd$
B (82)burden 制造费用 -${DW^txMZ
B (83)business center 经营中心 e[u?_h
B (84)business entity 营业个体 >$67 7
B (85)business unit 经营单位 J;t 7&Zpe
B (86)buy-out management 管理性购买产权 14eW4~Mr
B (87)by-product 副产品 uaw~r2
C (88)called-up share capital 催缴股本 5F+APz7
C (89)capacity 生产能力 PW(\4Q\
C (90)capacity ratios 生产能力比率 (w(
C (91)capital 资本 h[KvhbD3
C (92)capital assets pricing model 资本资产计价模式 <E;pgw!
C (93)capital commitment 承诺资本 *F^wtH`
C (94)capital employed 已运用的资本 ,:Jus
C (95)capital expenditure 资本支出 {3a&1'a0g
C (96)capital expenditure authorization 资本支出核准 %z]U LEYrZ
C (97)capital expenditure control 资本支出控制 +
1JH
C (98)capital expenditure proposal 资本支出申请 g3n'aD@'x
C (99)capital funding planning 资本基金筹集计划 -F&U
C (100)capital gain 资本收益 sRVIH A,
C (101)capital investment appraisal 资本投资评估 '
[|+aJ
C (102)capital maintenance 资本保全 PupM/?57
C (103)capital resource planning 资本资源计划 i=a-<A5x
C (104)capital surplus 资本盈余 =rA~7+}
C (105)capital turnover 资本周转率 a/Q$cOs
C (106)card 记录卡 V~DMtB7
C (107)cash 现金 %m,6}yt
C (108)cash account 现金账户 d9*hBm
C (109)cash book 现金账薄 ^{$FI`P
C (110)cash cow 金牛产品 M69
w-
C (111)cash flow 现金流量 $\o{_?}1
C (112)cash discounted 现金贴现
@4d)R
C (113)cash flow budget 现金流量预算 -hcS]~F
C (114)cash flow statement 现金流量表 w1x"
c>1C
C (115)cash ledger 现金分类账 %t=kdc0=_
C (116)cash limit 现金限额 WFR?fDtE
C (117)CCA 现时成本会计 %)jxW{
C (118)center 中心 @[<nQZw:
C (119)changeover time 变更时间 C
,V%B
C (120)chartered entity 特许经济个体 f|A
riM
C (121)cheque 支票 U/ V
C (122)cheque register 支票登记薄 Ft=zzoVKg
C (123)coin analysis 零钱分类 _cTh#t ^
C (124)classification 分类 {_N,=DQ!
C (125)clock card 工时卡 vzzE-(\\e
C (126)code 代码 +cJy._pi!
C (127)commitment accounting 承诺确认会计 mvW%
C (128)common cost 共同成本 r;9 r!$d
C (129)company limited by guarantee 有限担保责任公司 .Ig+Dj{)