A (1)ABC 作业基础成本计算 8(d Hn
A (2)absorbed overhead 已吸收制造费用 Vx'82CIC
A (3)absorption costing 吸收成本计算 mQL8ec_c
A (4)account 账户,报表 M9[52D!{
A (5)accounting postulate 会计假设 1
,Ams
A (6)accounting series release 会计公告文件 l$[7pM[
A (7)accounting valuation 会计计价
;IV
A (8)account sale 承销清单 DA=#T2)p
A (9)accountability concept 经营责任概念 ky4;7RK
A (10)accountancy 会计职业 f6/<lS oW
A (11)accountant 会计师 v@,n]"
A (12)accounting 会计 2Xw=kw u
A (13)agency cost 代理成本 b0VEMu81k
A (14)accounting bases 会计基础 M~/Pk7CC
A (15)accounting manual 会计手册 vbA<=V*P
A (16)accounting period 会计期间 hHA!.u4&
A (17)accounting policies 会计方针 {"v~1W)
A (18)accounting rate of return 会计报酬率 6=pE5UfT
A (19)accounting reference date 会计参照日 f%,Vplb
A (20)accounting reference period 会计参照期间 &,DZ0xA
A (21)accrual concept 应计概念 Zc!rL0T
A (22)accrual expenses 应计费用 q8Jhs7fv
A (23)acid test ration 速动比率(酸性测试比率) ujin+;1
A (24)acquisition 购置 \_vjc]?
A (25)acquisition accounting 收购会计 ]u5B]ZQn
A
A (26)activity based accounting 作业基础成本计算 8Cx6Me>,=
A (27)adjusting events 调整事项 `GDWy^-Q+!
A (28)administrative expenses 行政管理费 }>93X0%r
A (29)advice note 发货通知 zG\& ZU
A (30)amortization 摊销 ,r5'nDV=d
A (31)analytical review 分析性检查 jmORKX+)
A (32)annual equivalent cost 年度等量成本法 xdLMy#U2
A (33)annual report and accounts 年度报告和报表 KIRCye
A (34)appraisal cost 检验成本 X&LaAqlSG
A (35)appropriation account 盈余分配账户 lwSZpS
A (36)articles of association 公司章程细则 xF8U )j!
A (37)assets 资产 ^5'pJ/BV
A (38)assets cover 资产保障 N4HIQ\p
A (39)asset value per share 每股资产价值 kJ'rtz4QO
A (40)associated company 联营公司 02$d
A (41)attainable standard 可达标准 !+Fr U'^
A (42)attributable profit 可归属利润 u+7S/9q
8
A (43)audit 审计 8NZQTRdH
A (44)audit report 审计报告 Sj'Iz #
A (45)auditing standards 审计准则
N%f%
U
A (46)authorized share capital 额定股本 tFEY8ut{
A (47)available hours 可用小时 9}|x
N8
A (48)avoidable costs 可避免成本 fzdWM:g
B (49)back-to-back loan 易币贷款 fEo5j`}
B (50)backflush accounting 倒退成本计算 0:iR=S
B (51)bad debts 坏帐 gf ?_tB0C
B (52)bad debts ratio 坏帐比率 ;!hwcO kX
B (53)bank charges 银行手续费 9 _oAs"w
B (54)bank overdraft 银行透支 ""@kBY1C
B (55)bank reconciliation 银行存款调节表 ?S<`*O
+
B (56)bank statement 银行对账单 h}y]Pt?
B (57)bankruptcy 破产 $ucDzf=o
B (58)basis of apportionment 分摊基础 eF"k"Ckt'
B (59)batch 批量 JT p+&NS
B (60)batch costing 分批成本计算 ~tc,p
B (61)beta factor B(市场)风险因素 1j*E/L
B (62)bill 账单 wS7nTZfw
B (63)bill of exchange 汇票 `nCV
O;B
B (64)bill of landing 提单 f6,?Yex8B
B (65)bill of materials 用料预计单 XiL[1JM
B (66)bill payable 应付票据 OZR{+YrB^
B (67)bill receivable 应收票据 ,W| cyQ
B (68)bin card 存货记录卡 GYt|[GC
B (69)bonus 红利 ge4Qa K
B (70)book-keeping 薄记 cx~XG
B (71)Boston classification 波士顿分类 Pihpo
B (72)breakeven chart 保本图 Fhrj$
B (73)breakeven point 保本点 ^]NFr*'!
B (74)breaking-down time 复位时间 4 KX\'K
B (75)budget 预算 [gDl<6a#4
B (76)budget center 预算中心 `%/w0,0
B (77)budget cost allowance 预算成本折让 bOolBKV
B (78)budget manual 预算手册 TCR|wi]
kW
B (79)budget period 预算期间 #F=!g?
B (80)budgetary control 预算控制 5S*aZ1t18
B (81)budgeted capacity 预算生产能力 F.{$HJ
B (82)burden 制造费用 y 2C Jk~
B (83)business center 经营中心 C"QB`f:
B (84)business entity 营业个体 /o^/J~/3
B (85)business unit 经营单位 - i#Kpf
B (86)buy-out management 管理性购买产权 yNhRh>l
B (87)by-product 副产品 QuIZpP=
C (88)called-up share capital 催缴股本 #O lPnP 2
C (89)capacity 生产能力 FN/siw(?3
C (90)capacity ratios 生产能力比率 \ZtKaEXnx
C (91)capital 资本 3wMnTT"At
C (92)capital assets pricing model 资本资产计价模式 90 >V he
C (93)capital commitment 承诺资本 :6qt[(<"
C (94)capital employed 已运用的资本 feJl[3@tO
C (95)capital expenditure 资本支出 mndKUI}d
C (96)capital expenditure authorization 资本支出核准 q#
O8Fv
C (97)capital expenditure control 资本支出控制 v~A*?WU;n
C (98)capital expenditure proposal 资本支出申请 9>@Vk
vpY
C (99)capital funding planning 资本基金筹集计划 z22:O"UHa
C (100)capital gain 资本收益 \30rF]F`l
C (101)capital investment appraisal 资本投资评估 C~IE_E&Q`
C (102)capital maintenance 资本保全 xErAs}|
C (103)capital resource planning 资本资源计划 W]5Hc|!^^
C (104)capital surplus 资本盈余 Kk).KgR
C (105)capital turnover 资本周转率 "r~/E|Da<
C (106)card 记录卡 &I:ZJuQ4
C (107)cash 现金 vSy[lB|)24
C (108)cash account 现金账户 mqtYny'
C (109)cash book 现金账薄 -zzoz x]S=
C (110)cash cow 金牛产品 w6h*dh$w
C (111)cash flow 现金流量 &O5O@3:7]
C (112)cash discounted 现金贴现 V KxuK0{
C (113)cash flow budget 现金流量预算 q8!]x-5$6j
C (114)cash flow statement 现金流量表 i<(~J4}b
C (115)cash ledger 现金分类账 F5y&"Y_
C (116)cash limit 现金限额 '6cXCO-_P
C (117)CCA 现时成本会计 $*:g~#bh
C (118)center 中心 X}wo$t
C (119)changeover time 变更时间 =!G{+&
j
C (120)chartered entity 特许经济个体 ^zW=s$\Fo
C (121)cheque 支票 Vg(M ^2L
C (122)cheque register 支票登记薄 lL&U
ioo}D
C (123)coin analysis 零钱分类 xE{slDl
C (124)classification 分类 -Iis/X
w:
C (125)clock card 工时卡 F'-XAI
<3
C (126)code 代码 LJ K0WWch
C (127)commitment accounting 承诺确认会计 .Q^V,[on1T
C (128)common cost 共同成本 D"2bgw
C (129)company limited by guarantee 有限担保责任公司 1xr2x;