A (1)ABC 作业基础成本计算 {K ,-fbE
A (2)absorbed overhead 已吸收制造费用 ps&p|
A (3)absorption costing 吸收成本计算 v_L?n7c
A (4)account 账户,报表 RuBL_Vi
A (5)accounting postulate 会计假设 eGE[4Z
A (6)accounting series release 会计公告文件 (|t)MnPfY
A (7)accounting valuation 会计计价 NxzRVsNF
A (8)account sale 承销清单 {I
p)%uR
A (9)accountability concept 经营责任概念 34s>hm=0.
A (10)accountancy 会计职业 Fb^f`UI
A (11)accountant 会计师 |*te69RX
A (12)accounting 会计 Q~#[_Upkc
A (13)agency cost 代理成本 Y. 1dk
A (14)accounting bases 会计基础 bG&vCH;}%
A (15)accounting manual 会计手册 2 i:tPe&
A (16)accounting period 会计期间 whb,2=gIE
A (17)accounting policies 会计方针 VU ,tCTXz
A (18)accounting rate of return 会计报酬率 i8 fUzg)
A (19)accounting reference date 会计参照日 6SVh6o@]
A (20)accounting reference period 会计参照期间 oV,lEXz
A (21)accrual concept 应计概念 ~9h/{$
A (22)accrual expenses 应计费用 aX,ux9#
A (23)acid test ration 速动比率(酸性测试比率) z>9gt
A (24)acquisition 购置 eczS(KoL4
A (25)acquisition accounting 收购会计 F?.J1]
A (26)activity based accounting 作业基础成本计算 YM4njkI7
A (27)adjusting events 调整事项 ,?(IRiq%
A (28)administrative expenses 行政管理费 ?CHFy2%Y
A (29)advice note 发货通知 ^/_1
y[j
A (30)amortization 摊销 _^Yav.A=
A (31)analytical review 分析性检查 >#8J@=iuqv
A (32)annual equivalent cost 年度等量成本法 vm4q1!!(
A (33)annual report and accounts 年度报告和报表 kp>AZVk
A (34)appraisal cost 检验成本 $,DX^I%!
A (35)appropriation account 盈余分配账户 +x:-
W0C:
A (36)articles of association 公司章程细则 u8sK~1CPf
A (37)assets 资产 1EcXvT=
A (38)assets cover 资产保障 IP-}J$$1
A (39)asset value per share 每股资产价值 t}A n:
A (40)associated company 联营公司 Qe;j_ BH
A (41)attainable standard 可达标准 [bZASeh
A (42)attributable profit 可归属利润 = }6l.9
A (43)audit 审计 ," ~4l&
A (44)audit report 审计报告 $kCXp.#k@~
A (45)auditing standards 审计准则 (14J~MDB
A (46)authorized share capital 额定股本 eHQ3K#M#
A (47)available hours 可用小时 u[yUUYe
A (48)avoidable costs 可避免成本 lL]8~3b
B (49)back-to-back loan 易币贷款 {xS\CC(g
B (50)backflush accounting 倒退成本计算 (25v7Y]
B (51)bad debts 坏帐 \[F4ooe
B (52)bad debts ratio 坏帐比率 2}HS`) /
B (53)bank charges 银行手续费 DX)T}V&mP
B (54)bank overdraft 银行透支 dt=5 Pnf[y
B (55)bank reconciliation 银行存款调节表 u>I;Cir4
B (56)bank statement 银行对账单 3G9AS#-C
B (57)bankruptcy 破产 q[T='!Z\
B (58)basis of apportionment 分摊基础 RBM(>lU:
B (59)batch 批量 a eo/4
B (60)batch costing 分批成本计算 Kk t9M\
B (61)beta factor B(市场)风险因素 c N^,-~U
B (62)bill 账单 6D n[9V
B (63)bill of exchange 汇票 2Y
'=~*tV
B (64)bill of landing 提单 Ne 9R
u'B6
B (65)bill of materials 用料预计单 km+}./@
B (66)bill payable 应付票据 8`j;v>2
B (67)bill receivable 应收票据 J
Je?Zu\
B (68)bin card 存货记录卡 ]&kzIxh
B (69)bonus 红利 q9`!T4,
B (70)book-keeping 薄记 TRSR5D[
B (71)Boston classification 波士顿分类 {2,OK=XM|
B (72)breakeven chart 保本图 ?]bZ6|;2
B (73)breakeven point 保本点 SOPQg?'n=V
B (74)breaking-down time 复位时间 8LouCv(>
B (75)budget 预算 4lqow
g0
B (76)budget center 预算中心 WF{rrU:
B (77)budget cost allowance 预算成本折让 1]lm0bfs
B (78)budget manual 预算手册 ?MhY;z`=
B (79)budget period 预算期间 hiN6]jL|O
B (80)budgetary control 预算控制 d;kdw
B (81)budgeted capacity 预算生产能力 P{!r<N
B (82)burden 制造费用 $A/$M\:
B (83)business center 经营中心 b-x,`s
B (84)business entity 营业个体 ,Uh7Q-vd
B (85)business unit 经营单位 Jc:gNQCsP
B (86)buy-out management 管理性购买产权 (|PxR#{l<
B (87)by-product 副产品 J}-,!3qxW
C (88)called-up share capital 催缴股本 }FTyRHD|
C (89)capacity 生产能力 9rn[46s`
C (90)capacity ratios 生产能力比率 K8l|qe
C (91)capital 资本 Z ?{;|Z5
C (92)capital assets pricing model 资本资产计价模式 IaU
C (93)capital commitment 承诺资本 <R.5Ma
C (94)capital employed 已运用的资本 '14
G0<;yL
C (95)capital expenditure 资本支出 fdD?"z
C (96)capital expenditure authorization 资本支出核准 YAIDSZ&l[
C (97)capital expenditure control 资本支出控制 Bk~lE]Q3c7
C (98)capital expenditure proposal 资本支出申请
[Pu~kiN
C (99)capital funding planning 资本基金筹集计划 @Ee'nP
C (100)capital gain 资本收益 /8GgEW9Q~G
C (101)capital investment appraisal 资本投资评估 /l,V0+p
C (102)capital maintenance 资本保全 XZv(B^
C (103)capital resource planning 资本资源计划 \wxS~T<&L
C (104)capital surplus 资本盈余 wPn#>\/L
C (105)capital turnover 资本周转率 :/BU-SFK^
C (106)card 记录卡 "b!Etl
T9
C (107)cash 现金 @eRR#S
C (108)cash account 现金账户 m q`EMOH
C (109)cash book 现金账薄 n+M:0
{Y|
C (110)cash cow 金牛产品 /.<T^p@\&
C (111)cash flow 现金流量 0@yHT-Dy
C (112)cash discounted 现金贴现 99@uU[&IJ
C (113)cash flow budget 现金流量预算 ,OX(z=i_
C (114)cash flow statement 现金流量表 O;9'0-F ?
C (115)cash ledger 现金分类账 b<de)MG
C (116)cash limit 现金限额 x?:[:Hf
C (117)CCA 现时成本会计 -bo5/`x
C (118)center 中心 gv}Esps
R
C (119)changeover time 变更时间 8'Z#sM^E
C (120)chartered entity 特许经济个体 Lt+ Cm$3
C (121)cheque 支票 k[]B
P4
C (122)cheque register 支票登记薄 [lpzUB}<Yp
C (123)coin analysis 零钱分类 92F(Sl
C (124)classification 分类 7u!i)<pn
C (125)clock card 工时卡 n
jveZav
C (126)code 代码 .v36xX K(
C (127)commitment accounting 承诺确认会计 oZxC.;xJ
C (128)common cost 共同成本 MO+g*N
C (129)company limited by guarantee 有限担保责任公司 M-3kF"