A (1)ABC 作业基础成本计算 #*uL)2nR
A (2)absorbed overhead 已吸收制造费用 =wHVsdNCN
A (3)absorption costing 吸收成本计算 axRV:w;E<
A (4)account 账户,报表 /k6MzFoid
A (5)accounting postulate 会计假设 VT%NO'0
A (6)accounting series release 会计公告文件 TJpD{p}
A (7)accounting valuation 会计计价 *@r/5pM2}
A (8)account sale 承销清单 zh`<WN&H
A (9)accountability concept 经营责任概念 el<s8:lA
A (10)accountancy 会计职业 9J*\T(W
A (11)accountant 会计师 mpEK (p
A (12)accounting 会计 0r] t `{H
A (13)agency cost 代理成本 Ae^~Cz1qz
A (14)accounting bases 会计基础 yZ(zdM\/sL
A (15)accounting manual 会计手册 BB$>h}
A (16)accounting period 会计期间 OU(8V^.
A (17)accounting policies 会计方针 A*R^n}sh
A (18)accounting rate of return 会计报酬率 e&F8m%t
A (19)accounting reference date 会计参照日 He/8=$c%
A (20)accounting reference period 会计参照期间 hh)`645=x
A (21)accrual concept 应计概念 cAqLE\h
A (22)accrual expenses 应计费用 vq0Tk
bzs
A (23)acid test ration 速动比率(酸性测试比率) PbgP\JeX
A (24)acquisition 购置 `$<.pOm
A (25)acquisition accounting 收购会计 <8i//HOE
A (26)activity based accounting 作业基础成本计算 B+VubUPMS
A (27)adjusting events 调整事项 Mj?`j_X
A (28)administrative expenses 行政管理费 K?Nhi^f"L
A (29)advice note 发货通知
4*#18<u5
A (30)amortization 摊销 \fr~
A (31)analytical review 分析性检查 B=T'5
&
A (32)annual equivalent cost 年度等量成本法 v0+BkfU+p
A (33)annual report and accounts 年度报告和报表 _LUhZlw
A (34)appraisal cost 检验成本 @R"JW\bd
A (35)appropriation account 盈余分配账户 gNrjo=
A (36)articles of association 公司章程细则 )0W{]2
A (37)assets 资产 4Zddw0|2
A (38)assets cover 资产保障 {
Fb*&|-n
A (39)asset value per share 每股资产价值 "]x'PI 4J
A (40)associated company 联营公司 JCz
eXNY
A (41)attainable standard 可达标准 #PW9:_BE
A (42)attributable profit 可归属利润 #ut
A (43)audit 审计 e/&{v8Hmb
A (44)audit report 审计报告 e8!5I,I
A (45)auditing standards 审计准则 m%?pf2%I#
A (46)authorized share capital 额定股本 rjAn@!|:+
A (47)available hours 可用小时 N7QK>
"a
A (48)avoidable costs 可避免成本 w"|L:8
B (49)back-to-back loan 易币贷款 :$|HNeDO
B (50)backflush accounting 倒退成本计算 z`}qkbvi
B (51)bad debts 坏帐 o]_dJB
B (52)bad debts ratio 坏帐比率 M,,bf[p$
B (53)bank charges 银行手续费 8)3*6+D
B (54)bank overdraft 银行透支 HTS0
s\R$
B (55)bank reconciliation 银行存款调节表 Hqx-~hQO
B (56)bank statement 银行对账单 (vnAbR#e
B (57)bankruptcy 破产 E \EsWb
B (58)basis of apportionment 分摊基础 OU.6bmWy|
B (59)batch 批量
aEWWP]
B (60)batch costing 分批成本计算 P%VSAh\|n
B (61)beta factor B(市场)风险因素 }W8;=$jr
B (62)bill 账单 )}(^,
Fo c
B (63)bill of exchange 汇票 .},'~NM]
B (64)bill of landing 提单 su(1<S}
B (65)bill of materials 用料预计单 >J?fl8
B (66)bill payable 应付票据 @)M9IOR
B (67)bill receivable 应收票据 eA ?RK.e
B (68)bin card 存货记录卡 M `M5'f
B (69)bonus 红利 1{.|+S Z!
B (70)book-keeping 薄记 ,HV(l+k {|
B (71)Boston classification 波士顿分类 vX"*4m>b?+
B (72)breakeven chart 保本图 n\'4
B (73)breakeven point 保本点 yYYSeH
B (74)breaking-down time 复位时间
ncdKj}
B (75)budget 预算 U&OJXJdj
B (76)budget center 预算中心 a0E)2vt4
B (77)budget cost allowance 预算成本折让 |F[+k e
B (78)budget manual 预算手册 wo/\]5
B (79)budget period 预算期间 {9pZ)tB
B (80)budgetary control 预算控制 wv1iSfW
B (81)budgeted capacity 预算生产能力 9T9!kb
B (82)burden 制造费用 w3_>VIZJl
B (83)business center 经营中心 3M7/?TMw{6
B (84)business entity 营业个体 i)#dWFDTv
B (85)business unit 经营单位 n'LrQU
B (86)buy-out management 管理性购买产权 *#|&JIEsi
B (87)by-product 副产品 AKfDXy
C (88)called-up share capital 催缴股本 U_Ptqqt%
C (89)capacity 生产能力 ]p GL`ge5
C (90)capacity ratios 生产能力比率 aFm_;\
C (91)capital 资本 $( kF#
C (92)capital assets pricing model 资本资产计价模式 9:|{6_Y
C (93)capital commitment 承诺资本 o#Dk&
cH
C (94)capital employed 已运用的资本 8q!]y6
C (95)capital expenditure 资本支出 FVbb2Y?R
C (96)capital expenditure authorization 资本支出核准 pE0Sw}A:9
C (97)capital expenditure control 资本支出控制 5Ln,{vsv
C (98)capital expenditure proposal 资本支出申请 ueWEc^_>
C (99)capital funding planning 资本基金筹集计划 "+nRGEs6
C (100)capital gain 资本收益 9;u@q%;!k
C (101)capital investment appraisal 资本投资评估 &PHTpkaam
C (102)capital maintenance 资本保全 {\1?ZrCI&
C (103)capital resource planning 资本资源计划 bsli0FJSh'
C (104)capital surplus 资本盈余 $8h%a
8I
C (105)capital turnover 资本周转率 G>}255qY
C (106)card 记录卡 Q&tG4f<
C (107)cash 现金 lrE5^;/s1
C (108)cash account 现金账户 GL}]y -f
C (109)cash book 现金账薄 3;9^
C (110)cash cow 金牛产品 ~,Ix0h+H+M
C (111)cash flow 现金流量 JPHL#sKyz
C (112)cash discounted 现金贴现 {
}n^cq
C (113)cash flow budget 现金流量预算 `/+>a8
C (114)cash flow statement 现金流量表 v ;{#Q&(
C (115)cash ledger 现金分类账 G~a
ZJ,
C (116)cash limit 现金限额 {S)6;|ua'
C (117)CCA 现时成本会计 u&vf+6=9Dd
C (118)center 中心 2l'6.
C (119)changeover time 变更时间 vh%B[brUJ
C (120)chartered entity 特许经济个体 WpP}stam/
C (121)cheque 支票 ;igIZ$&
C (122)cheque register 支票登记薄 H%tdhu\e
C (123)coin analysis 零钱分类 h;"4+uw
C (124)classification 分类 Sz`,X0a
C (125)clock card 工时卡 2]*OQb#O6e
C (126)code 代码 !;A\.~-!G
C (127)commitment accounting 承诺确认会计 M7~2iU<#
C (128)common cost 共同成本 6d}lw6L
C (129)company limited by guarantee 有限担保责任公司
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