A (1)ABC 作业基础成本计算 V4+|D2
A (2)absorbed overhead 已吸收制造费用 UJL2IF-x
A (3)absorption costing 吸收成本计算 XVqOiv)
A (4)account 账户,报表 HU'Mi8xxy
A (5)accounting postulate 会计假设 f' ?/P~[
A (6)accounting series release 会计公告文件 {V6&((E8
A (7)accounting valuation 会计计价 {Rkd;`Q`!
A (8)account sale 承销清单 /K#k_k
A (9)accountability concept 经营责任概念 )A\
ZS<@Z7
A (10)accountancy 会计职业 4.!1odKp
A (11)accountant 会计师 eX+36VG\
A (12)accounting 会计 fzIs^(:fl
A (13)agency cost 代理成本 0~bUW V
A (14)accounting bases 会计基础 krUtOVI
A (15)accounting manual 会计手册 <y@vv
A (16)accounting period 会计期间 M7TLQqaF
A (17)accounting policies 会计方针
e$Ksn_wEq
A (18)accounting rate of return 会计报酬率 \baY+,Dr+
A (19)accounting reference date 会计参照日 ,^:{!?v
A (20)accounting reference period 会计参照期间 suY47DCX)
A (21)accrual concept 应计概念 nGH6D2!F
A (22)accrual expenses 应计费用
)0VL$A
A (23)acid test ration 速动比率(酸性测试比率) "'U^8NA2
A (24)acquisition 购置 xDo0bR(
A (25)acquisition accounting 收购会计 Q;]JVT1
A (26)activity based accounting 作业基础成本计算 2 ? qC8eC
A (27)adjusting events 调整事项 gJQ#j~'
A (28)administrative expenses 行政管理费 UxGu1a
A (29)advice note 发货通知 6:zPWJB
A (30)amortization 摊销 lq-KM8j
A (31)analytical review 分析性检查 "`>6M&`U
A (32)annual equivalent cost 年度等量成本法 8!E.3'jb
A (33)annual report and accounts 年度报告和报表 %e~xO x
A (34)appraisal cost 检验成本 S(gr>eC5
A (35)appropriation account 盈余分配账户 M
gXZN{
A (36)articles of association 公司章程细则 C%z)D1-
A (37)assets 资产 j%6p:wDl
A (38)assets cover 资产保障 ?2]fE[SqY
A (39)asset value per share 每股资产价值 ?()*"+N(ck
A (40)associated company 联营公司 h.edb6
A (41)attainable standard 可达标准 2lTt
A (42)attributable profit 可归属利润 S%iK);
A (43)audit 审计 ^&qK\m_A
A (44)audit report 审计报告 t#^Cem<
A (45)auditing standards 审计准则 _%e8GWf
A (46)authorized share capital 额定股本 Bgxk>Y
A (47)available hours 可用小时 v\:AOY
'
A (48)avoidable costs 可避免成本 $|~<6A{y
B (49)back-to-back loan 易币贷款 \D@j`o
B (50)backflush accounting 倒退成本计算 y!b2;- Dp
B (51)bad debts 坏帐 $gl|^c\
B (52)bad debts ratio 坏帐比率 3Bl|~K;-
B (53)bank charges 银行手续费 ~P\4
N
B (54)bank overdraft 银行透支 >V"{]v
B (55)bank reconciliation 银行存款调节表 C
m:AU;
B (56)bank statement 银行对账单 Qc7*p]E&
B (57)bankruptcy 破产 k4']q
B (58)basis of apportionment 分摊基础 LeCc`x,5
B (59)batch 批量 ,;pUBrz/[
B (60)batch costing 分批成本计算 % !@E)%d0
B (61)beta factor B(市场)风险因素 evyjHc Cx
B (62)bill 账单 RdX+:!lD
B (63)bill of exchange 汇票 I):c#
B (64)bill of landing 提单 W>jKWi,{
B (65)bill of materials 用料预计单 j,OA>{-$
B (66)bill payable 应付票据 BZ?w}%-MO
B (67)bill receivable 应收票据 hkPMu@BI
B (68)bin card 存货记录卡 c}@E@Y`@w
B (69)bonus 红利 ;>PHkJQ
B (70)book-keeping 薄记 QD-\'Bp/X
B (71)Boston classification 波士顿分类 A|"T8KSMB
B (72)breakeven chart 保本图 F@<cp ?dR
B (73)breakeven point 保本点 JG;}UuHYM
B (74)breaking-down time 复位时间 I#OZ:g^
B (75)budget 预算 1K/HVj+'.
B (76)budget center 预算中心 PhAfEsD
B (77)budget cost allowance 预算成本折让 e)}E&D;${
B (78)budget manual 预算手册 6 wN*d 5
B (79)budget period 预算期间 )<QX2~m<
B (80)budgetary control 预算控制 mZiKA-t
B (81)budgeted capacity 预算生产能力 lat5n&RP Y
B (82)burden 制造费用 KpGx<+0p
B (83)business center 经营中心 v~OMm\
B (84)business entity 营业个体 hJSvx
B (85)business unit 经营单位 ?=7k<a~
B (86)buy-out management 管理性购买产权 Cb
Z;gjgY*
B (87)by-product 副产品 "~VKUvDu
C (88)called-up share capital 催缴股本 LuZlGm
C (89)capacity 生产能力 g[~{iu_$d
C (90)capacity ratios 生产能力比率 ozY$}|sjDT
C (91)capital 资本 AJ\gDjj<
C (92)capital assets pricing model 资本资产计价模式 \`y:#N<c
C (93)capital commitment 承诺资本 oaj.5hM
C (94)capital employed 已运用的资本 >a975R*g
C (95)capital expenditure 资本支出 -7!L]BcZ.
C (96)capital expenditure authorization 资本支出核准 ]WNY"B>+
C (97)capital expenditure control 资本支出控制 _)j\
b
C (98)capital expenditure proposal 资本支出申请 ^x0N]/
C (99)capital funding planning 资本基金筹集计划 >~ *wPoW
C (100)capital gain 资本收益 yV`Tw"p
C (101)capital investment appraisal 资本投资评估 @G;9eh0$
C (102)capital maintenance 资本保全 l$5nv5r
C (103)capital resource planning 资本资源计划 e#hg,I
C (104)capital surplus 资本盈余 :?UcD_F
C (105)capital turnover 资本周转率 k9eyl)
C (106)card 记录卡 ]U#of O
C (107)cash 现金 1V]ws}XW
C (108)cash account 现金账户 >,Y+ 1
C (109)cash book 现金账薄 X0L\Ewm
C (110)cash cow 金牛产品 &B5&:ib1
D
C (111)cash flow 现金流量 H`M|B<.
C (112)cash discounted 现金贴现 N4x5!00
C (113)cash flow budget 现金流量预算 jwjLxt
C (114)cash flow statement 现金流量表 GLIY!BU<C
C (115)cash ledger 现金分类账 Lv@WI6DM
C (116)cash limit 现金限额 COsy.$|4
C (117)CCA 现时成本会计 ^zTe9:hz/\
C (118)center 中心 8GBKFNR8
C (119)changeover time 变更时间 %KVmpWku
C (120)chartered entity 特许经济个体 V]Te_ >E;w
C (121)cheque 支票 )@9Eq|jMC
C (122)cheque register 支票登记薄 XZN@hXc9:v
C (123)coin analysis 零钱分类 Z;N3mD+\ye
C (124)classification 分类 mxEe
-q
C (125)clock card 工时卡 zf8SpQ2~
C (126)code 代码 p9jC-
&:
C (127)commitment accounting 承诺确认会计 [f:&aS+
C (128)common cost 共同成本 8Vz!zYl
C (129)company limited by guarantee 有限担保责任公司 kxJs4BY0