A (1)ABC 作业基础成本计算 Ty%4#9``0
A (2)absorbed overhead 已吸收制造费用 |0(Z)s,
A (3)absorption costing 吸收成本计算 5VWXUNe@_q
A (4)account 账户,报表 HZ=Dd4!
A (5)accounting postulate 会计假设 M;W{A)0i1
A (6)accounting series release 会计公告文件 )8oI
s
A (7)accounting valuation 会计计价 JGIN<J85e
A (8)account sale 承销清单 NFGC.<
A (9)accountability concept 经营责任概念 JnCY O^Qj
A (10)accountancy 会计职业 zQxZR}'
A (11)accountant 会计师 P,!W\N%3
A (12)accounting 会计 wP1dPl_j:0
A (13)agency cost 代理成本 TQK>w'L
A (14)accounting bases 会计基础 3y> .1
A (15)accounting manual 会计手册 v%> ?~`Y
A (16)accounting period 会计期间 T4T_32`XR
A (17)accounting policies 会计方针 H;,cUb
A (18)accounting rate of return 会计报酬率 D@qq=M
A (19)accounting reference date 会计参照日 pRXA!QfO
A (20)accounting reference period 会计参照期间 '#t"^E2$
A (21)accrual concept 应计概念 EA75
D&>I
A (22)accrual expenses 应计费用 ;^:~xJFx|
A (23)acid test ration 速动比率(酸性测试比率) %Ua*}C
A (24)acquisition 购置 sCaw"{5qc
A (25)acquisition accounting 收购会计 c[< lr
A (26)activity based accounting 作业基础成本计算 ~=%eOoZP;c
A (27)adjusting events 调整事项 8_f0P8R!y
A (28)administrative expenses 行政管理费 %-]j;'6}cX
A (29)advice note 发货通知 qsFA~{o.
A (30)amortization 摊销 5<4njo?k
A (31)analytical review 分析性检查 PiI ):B>
A (32)annual equivalent cost 年度等量成本法 <
PW*vo9v
A (33)annual report and accounts 年度报告和报表 >U"f1q*$
A (34)appraisal cost 检验成本 -9-%_=6
A (35)appropriation account 盈余分配账户 xpFu$2T6P.
A (36)articles of association 公司章程细则 VYf$0oo\4
A (37)assets 资产 BmU
Eo$w
A (38)assets cover 资产保障 O<f_-n@G|
A (39)asset value per share 每股资产价值 8NeP7.U<w
A (40)associated company 联营公司 ci5ERv`
A (41)attainable standard 可达标准 {exF"ap
A (42)attributable profit 可归属利润 WKBPqfC
A (43)audit 审计 J~ v<Z/gm
A (44)audit report 审计报告 -+|0LXo
A (45)auditing standards 审计准则 60~{sk~E
A (46)authorized share capital 额定股本 N&S:=x:$S
A (47)available hours 可用小时 GfQMdLy\Z
A (48)avoidable costs 可避免成本 _w+sx5
B (49)back-to-back loan 易币贷款
S3hJL:3c
B (50)backflush accounting 倒退成本计算 nP'ab_>b
B (51)bad debts 坏帐 ;#/b=j\pi
B (52)bad debts ratio 坏帐比率 lZ^XZjwoM
B (53)bank charges 银行手续费 *v:+AE
B (54)bank overdraft 银行透支 X
a<siA{
B (55)bank reconciliation 银行存款调节表 xi;SKv;p
B (56)bank statement 银行对账单 #zrD i
B (57)bankruptcy 破产 2|EHNy!
B (58)basis of apportionment 分摊基础 RZ|s[bU
B (59)batch 批量 '4HwS$mW3
B (60)batch costing 分批成本计算 G7%Nwe~Y
B (61)beta factor B(市场)风险因素 Zi7(lG
B (62)bill 账单 0plRsZ}
B (63)bill of exchange 汇票 j@UW[,UI
B (64)bill of landing 提单 N
Ja]UZx
B (65)bill of materials 用料预计单 /CKkT.Le
B (66)bill payable 应付票据 ,PRM(n -
B (67)bill receivable 应收票据 QHMXQyr(
B (68)bin card 存货记录卡 ? ]kIztH
B (69)bonus 红利 "793R^Tz
B (70)book-keeping 薄记 yKZ~ ^
B (71)Boston classification 波士顿分类 LdWeI
B (72)breakeven chart 保本图 t47 f$gq
B (73)breakeven point 保本点 +t.T+`
EG
B (74)breaking-down time 复位时间 3p!R4f)GN
B (75)budget 预算 @H&Aj..
B (76)budget center 预算中心 \jq1F9,
B (77)budget cost allowance 预算成本折让 -Rjn<bTIy
B (78)budget manual 预算手册 ]o,) #/' $
B (79)budget period 预算期间 =*Wl;PI'
B (80)budgetary control 预算控制 @!%<JZEz3
B (81)budgeted capacity 预算生产能力 n{4&('NRFP
B (82)burden 制造费用 K<Yh'RvTD
B (83)business center 经营中心 &??(EA3
B (84)business entity 营业个体
Q:_pW<^
B (85)business unit 经营单位 JEJ]'3
B (86)buy-out management 管理性购买产权 Y ;&Cmi
B (87)by-product 副产品 .vpQ3m>
C (88)called-up share capital 催缴股本 qf2
4l&}
C (89)capacity 生产能力 7
hnTHL
C (90)capacity ratios 生产能力比率 uT;Qo{G^
C (91)capital 资本 A|RAMO@le
C (92)capital assets pricing model 资本资产计价模式 pk;bx2CP8
C (93)capital commitment 承诺资本 6mRvuJ%
C (94)capital employed 已运用的资本 Mv4JF(,S
C (95)capital expenditure 资本支出 %5F=!(w
C (96)capital expenditure authorization 资本支出核准 puXJ:yo(
C (97)capital expenditure control 资本支出控制 y0(k7D|\
C (98)capital expenditure proposal 资本支出申请 A
FfgGO
C (99)capital funding planning 资本基金筹集计划 D*D83z OzN
C (100)capital gain 资本收益 8(Z*Vz uu
C (101)capital investment appraisal 资本投资评估 ) 3YE$,
C (102)capital maintenance 资本保全 ?r'
b
Z~
C (103)capital resource planning 资本资源计划 [&+wW
C (104)capital surplus 资本盈余 @ULr)&9
C (105)capital turnover 资本周转率 C?hw$^w7T
C (106)card 记录卡 -pqShDar|
C (107)cash 现金 m"U\;Mw?
C (108)cash account 现金账户 vj{h*~
C (109)cash book 现金账薄 #exE~@fy-
C (110)cash cow 金牛产品 DeXnE$XH
C (111)cash flow 现金流量 m?<C\&)6x
C (112)cash discounted 现金贴现 /tt
C (113)cash flow budget 现金流量预算 &,)9cV /
C (114)cash flow statement 现金流量表 1L l@
ocE
C (115)cash ledger 现金分类账 3$HFHUMQsk
C (116)cash limit 现金限额 ,C=Fgxw(
C (117)CCA 现时成本会计 _HGDqjL
C (118)center 中心 IK%j+UB
C (119)changeover time 变更时间 [xI@)5Xk
C (120)chartered entity 特许经济个体 sBRw#xyS
C (121)cheque 支票 2@e<II2ha8
C (122)cheque register 支票登记薄 [%QJ6
C (123)coin analysis 零钱分类 ej!
C^
C (124)classification 分类 kv(N/G
C (125)clock card 工时卡 y'4=
C (126)code 代码 vRT1tOQ$
C (127)commitment accounting 承诺确认会计 NsJUruN
C (128)common cost 共同成本 =BX<;vU
C (129)company limited by guarantee 有限担保责任公司 W*U\79H