A (1)ABC 作业基础成本计算 5FB3w48
A (2)absorbed overhead 已吸收制造费用 f:P;_/cJc
A (3)absorption costing 吸收成本计算 P5G0fq7
A (4)account 账户,报表 #sF#<nHZ
A (5)accounting postulate 会计假设 ncUhCp?'
A (6)accounting series release 会计公告文件 `%Kj+^|DS
A (7)accounting valuation 会计计价 dj] O
A (8)account sale 承销清单 $aT '~|?
A (9)accountability concept 经营责任概念 >2K'!@~'
A (10)accountancy 会计职业 O+'k4
A (11)accountant 会计师 ;^E\zs
A (12)accounting 会计 /8:e|
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A (13)agency cost 代理成本 m7A3i<6p
A (14)accounting bases 会计基础 U. <c#S
A (15)accounting manual 会计手册 %sZ3
Gpi
A (16)accounting period 会计期间 u#u/uS"
A (17)accounting policies 会计方针 z\,
lPwB2
A (18)accounting rate of return 会计报酬率 46l*ui_
A (19)accounting reference date 会计参照日 leSBR,C
A (20)accounting reference period 会计参照期间 p[|V7K'Z
A (21)accrual concept 应计概念 )Mflt0fp
A (22)accrual expenses 应计费用 d5
]-{+V+
A (23)acid test ration 速动比率(酸性测试比率) wS$ 'gKA6
A (24)acquisition 购置 }YC=q
A (25)acquisition accounting 收购会计 T$FKn
A (26)activity based accounting 作业基础成本计算 2XUIC^<@s
A (27)adjusting events 调整事项 DN*M-o9
A (28)administrative expenses 行政管理费 \zA3H$Df~
A (29)advice note 发货通知 $Sm iN'7;
A (30)amortization 摊销 YGyw^$.w
A (31)analytical review 分析性检查 Pu!C,7vUQ
A (32)annual equivalent cost 年度等量成本法 K",Xe>
A (33)annual report and accounts 年度报告和报表 1 Cz}|#U
A (34)appraisal cost 检验成本 B\=T_'E&
A (35)appropriation account 盈余分配账户 ^^uY)
AL
A (36)articles of association 公司章程细则 :*l\j"fX5
A (37)assets 资产 MfI+o<{r
A (38)assets cover 资产保障 x>K,{{B)X
A (39)asset value per share 每股资产价值 0#Q]>V@rO4
A (40)associated company 联营公司 E\Iz:ES^
A (41)attainable standard 可达标准 y~t
e!C
A (42)attributable profit 可归属利润 y^X]q[-?
A (43)audit 审计 BdvpG
A (44)audit report 审计报告 -~~R?,H'Z_
A (45)auditing standards 审计准则 D7thLqA
A (46)authorized share capital 额定股本 ':\bn:;
A (47)available hours 可用小时 !qH)ttW
A (48)avoidable costs 可避免成本 HDE5Mg "
B (49)back-to-back loan 易币贷款 IK4(r /
B (50)backflush accounting 倒退成本计算 *
ZRk)
B (51)bad debts 坏帐 R
SM+si/
B (52)bad debts ratio 坏帐比率 -0CL#RzKR
B (53)bank charges 银行手续费 SBi4i;qD
B (54)bank overdraft 银行透支 >)>~S_u
B (55)bank reconciliation 银行存款调节表 4w 7vgB
B (56)bank statement 银行对账单 :IsJE6r
B (57)bankruptcy 破产 Mac :E__G
B (58)basis of apportionment 分摊基础 G%jV}7h
B (59)batch 批量 tB}W
)Eb
B (60)batch costing 分批成本计算 pZc`!f"
B (61)beta factor B(市场)风险因素 n-wOLH
B (62)bill 账单 :de4Fje/4y
B (63)bill of exchange 汇票 }U%E-:
B (64)bill of landing 提单 0+_;6
B (65)bill of materials 用料预计单 QS,
_= <
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B (66)bill payable 应付票据 ~(
rZ)
B (67)bill receivable 应收票据 (r<F@)J
B (68)bin card 存货记录卡 Ym-mfWo^#
B (69)bonus 红利 5!6iAS+I
B (70)book-keeping 薄记 p .~5k
B (71)Boston classification 波士顿分类
hJ8B
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B (72)breakeven chart 保本图 M|.yk
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B (73)breakeven point 保本点 ,>pv>)u{
B (74)breaking-down time 复位时间 !0X"^VB
B (75)budget 预算 ${t$:0R,h
B (76)budget center 预算中心 UG]5Dxk
B (77)budget cost allowance 预算成本折让 ]h=y
B (78)budget manual 预算手册 nu16L$]
B (79)budget period 预算期间 8
rz,MsFR
B (80)budgetary control 预算控制 ?U*s H2F
B (81)budgeted capacity 预算生产能力 dr"@2=Z
B (82)burden 制造费用 m&_!*3BAG
B (83)business center 经营中心 .+ic6
B (84)business entity 营业个体 EY :EpVin
B (85)business unit 经营单位 PXDJ[Oj7(0
B (86)buy-out management 管理性购买产权 dTU`@!f
B (87)by-product 副产品 PB{5C*Y7^k
C (88)called-up share capital 催缴股本 'HWPuWW
C (89)capacity 生产能力 p|)j{nc
C (90)capacity ratios 生产能力比率 {]y!2r
C (91)capital 资本 LA,G>#?H
C (92)capital assets pricing model 资本资产计价模式 HN&]`cr;
C (93)capital commitment 承诺资本 E3_ 5~>
C (94)capital employed 已运用的资本 8PRB_ny
C (95)capital expenditure 资本支出 Y$ZDJNz
C (96)capital expenditure authorization 资本支出核准 .m%ygoO
C (97)capital expenditure control 资本支出控制 A1jA$
C (98)capital expenditure proposal 资本支出申请 {\k:?w4
C (99)capital funding planning 资本基金筹集计划 (rf8"T!"
C (100)capital gain 资本收益 t$uj( y>
C (101)capital investment appraisal 资本投资评估 z&|sks7
C (102)capital maintenance 资本保全 <+`}
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C (103)capital resource planning 资本资源计划 MWn[]'TpH
C (104)capital surplus 资本盈余 C9`x"$
C (105)capital turnover 资本周转率
!h*F58
C (106)card 记录卡
W TC/mcS
C (107)cash 现金 +|O&k
C (108)cash account 现金账户 )x&>Cf<,
C (109)cash book 现金账薄 d]l(B+\vf
C (110)cash cow 金牛产品 vqwSOh|P9
C (111)cash flow 现金流量 S
ciEHI#
C (112)cash discounted 现金贴现 +]#pm9
C (113)cash flow budget 现金流量预算 l]P3oB}Yo
C (114)cash flow statement 现金流量表 ^0"[l {
C (115)cash ledger 现金分类账 be&,V_F
C (116)cash limit 现金限额 1,sD'iNb
C (117)CCA 现时成本会计 >!P !F(
C (118)center 中心 O#b%&s"o
C (119)changeover time 变更时间 #tt*yOmiH
C (120)chartered entity 特许经济个体 )G$0:-J-
C (121)cheque 支票 F:2V
;
C (122)cheque register 支票登记薄 TSP#.QY
C (123)coin analysis 零钱分类 z
Q11dLjs
C (124)classification 分类 OQsF$%*
C (125)clock card 工时卡 %R*-oQ1T
C (126)code 代码 H?'t>JX
C (127)commitment accounting 承诺确认会计 \;Q:a
/ur9
C (128)common cost 共同成本 =a./HCF
C (129)company limited by guarantee 有限担保责任公司 j1P#({z[