A (1)ABC 作业基础成本计算 h3]@M$Y[
A (2)absorbed overhead 已吸收制造费用 r;on0wm&B
A (3)absorption costing 吸收成本计算 ~? FrI
A (4)account 账户,报表 !E
{GcK
A (5)accounting postulate 会计假设 opcR~tg@r
A (6)accounting series release 会计公告文件 gUH'DS]{
A (7)accounting valuation 会计计价 lc3
S|4
A (8)account sale 承销清单 W^d4/]
A (9)accountability concept 经营责任概念 yg-F
J/
A (10)accountancy 会计职业 Dj
]Hgg
A (11)accountant 会计师 a j@C0
A (12)accounting 会计 nze1]3`
A (13)agency cost 代理成本 |IX`
(
A (14)accounting bases 会计基础 |
2.e0Z]k
A (15)accounting manual 会计手册 &!DZW5
A (16)accounting period 会计期间 <qq'h
A (17)accounting policies 会计方针 o(d_uJOB
A (18)accounting rate of return 会计报酬率 *0&4mi8
A (19)accounting reference date 会计参照日 uO _,n
A (20)accounting reference period 会计参照期间 aFr!PQp4{
A (21)accrual concept 应计概念 3:~l2KIP4
A (22)accrual expenses 应计费用 <5ft6a2fQ
A (23)acid test ration 速动比率(酸性测试比率) H#|Z8^ *Ds
A (24)acquisition 购置 >^H'ZYzw
A (25)acquisition accounting 收购会计 \at-"[.
A (26)activity based accounting 作业基础成本计算 "ji$@b_\?
A (27)adjusting events 调整事项 .kbr?N,'
A (28)administrative expenses 行政管理费 N
0K>lL=
A (29)advice note 发货通知 4kaE}u
KU
A (30)amortization 摊销 8yE%X!E
A (31)analytical review 分析性检查 dI_r:xN
A (32)annual equivalent cost 年度等量成本法 t(j_eq}J
A (33)annual report and accounts 年度报告和报表 :
,S8T%d
A (34)appraisal cost 检验成本 X"TUe>cM
A (35)appropriation account 盈余分配账户 zr3q>]oma
A (36)articles of association 公司章程细则 $(KIB
82&
A (37)assets 资产 3b|7[7}&
A (38)assets cover 资产保障 LZUA+ x(
A (39)asset value per share 每股资产价值 z)&naw.
A (40)associated company 联营公司 y|e2j&m
A (41)attainable standard 可达标准 9 wSl,B-
A (42)attributable profit 可归属利润 C7b
5%a!
A (43)audit 审计 N#RD:"RS!
A (44)audit report 审计报告 Q/QQ:t<XUi
A (45)auditing standards 审计准则 waXDGdl0
A (46)authorized share capital 额定股本 MK-a$~<
A (47)available hours 可用小时 pYLY;qkG"
A (48)avoidable costs 可避免成本 XN~#gm#
B (49)back-to-back loan 易币贷款 WyBQ{H{So
B (50)backflush accounting 倒退成本计算 5:*5j@/S
B (51)bad debts 坏帐 `z3|M#r\;
B (52)bad debts ratio 坏帐比率 :kME
B (53)bank charges 银行手续费 6K4`;
B (54)bank overdraft 银行透支 C(F1VS
B (55)bank reconciliation 银行存款调节表 (XbMrPKG
B (56)bank statement 银行对账单 zdLVxL>87
B (57)bankruptcy 破产 8^<c,!DM
B (58)basis of apportionment 分摊基础 vx\nr8'k
B (59)batch 批量 Wj&<"Z6'm(
B (60)batch costing 分批成本计算 gro7*<
B (61)beta factor B(市场)风险因素 ~:/%/-^
B (62)bill 账单 ilDJwZg
#
B (63)bill of exchange 汇票 'GV&]
B (64)bill of landing 提单 hi ;WFyJTu
B (65)bill of materials 用料预计单 ERp:EZ'
B (66)bill payable 应付票据 E1c>nrnh*
B (67)bill receivable 应收票据 u;+%Qh
B (68)bin card 存货记录卡 c&Gz>
L
B (69)bonus 红利 zQL!(2
B (70)book-keeping 薄记 jo,6Aog|u
B (71)Boston classification 波士顿分类 O%YjWb
B (72)breakeven chart 保本图 2j8Cv:{Nn%
B (73)breakeven point 保本点 X+`ddX
B (74)breaking-down time 复位时间 4r_!>['`"
B (75)budget 预算 2UU2Vm_6
B (76)budget center 预算中心 5wzQ?07T_
B (77)budget cost allowance 预算成本折让 Nl~Z,hT$*
B (78)budget manual 预算手册 Fy 4Tvg
B (79)budget period 预算期间 I$aXnd6)
B (80)budgetary control 预算控制 Q?*
nuE
B (81)budgeted capacity 预算生产能力 u{g]gA8s
B (82)burden 制造费用 ,3VG.u;U
B (83)business center 经营中心 H<V+d^qX\w
B (84)business entity 营业个体 %:"
RzHN
B (85)business unit 经营单位 'fS?xDs-v
B (86)buy-out management 管理性购买产权 .HyjL5r-
B (87)by-product 副产品 4]"a;(
C (88)called-up share capital 催缴股本 ijvNmn1k
C (89)capacity 生产能力 t*o7,
C (90)capacity ratios 生产能力比率 \#
7
@a74
C (91)capital 资本 ?@_v,,|
C (92)capital assets pricing model 资本资产计价模式 !?BW_vY
C (93)capital commitment 承诺资本 kjx
>
C (94)capital employed 已运用的资本 @kwLBAK}@
C (95)capital expenditure 资本支出 k!Vn4?B"k
C (96)capital expenditure authorization 资本支出核准 8BHL
C (97)capital expenditure control 资本支出控制 G+ :bL S#:
C (98)capital expenditure proposal 资本支出申请 "I5uDFZR&
C (99)capital funding planning 资本基金筹集计划 a;56k
C (100)capital gain 资本收益 MPjr_yc]
C (101)capital investment appraisal 资本投资评估 zTkFX67)
C (102)capital maintenance 资本保全 X"kXNKV/n
C (103)capital resource planning 资本资源计划 TRSOO}
C (104)capital surplus 资本盈余
btUq
C (105)capital turnover 资本周转率 BD hLz
C (106)card 记录卡 :L]-'\y
C (107)cash 现金 ,`D/sNP,q
C (108)cash account 现金账户 vAi"$e
C (109)cash book 现金账薄 {G Ub'J
C (110)cash cow 金牛产品 Lqg]Fd
C (111)cash flow 现金流量 =ZG<BG_
C (112)cash discounted 现金贴现 t G]N*%@
C (113)cash flow budget 现金流量预算 P\.WXe#j
C (114)cash flow statement 现金流量表 P`}$-#D F
C (115)cash ledger 现金分类账 D._{E*vg
C (116)cash limit 现金限额 +VwV5iy[`
C (117)CCA 现时成本会计 ~GSpl24W<
C (118)center 中心 d
"2wO[
C (119)changeover time 变更时间 <H<!ht%q3
C (120)chartered entity 特许经济个体 '^hsH1
C (121)cheque 支票 )r=9]0=
C (122)cheque register 支票登记薄 b([:,T7
C (123)coin analysis 零钱分类 3b#L17D3_
C (124)classification 分类 +IvNyj|
C (125)clock card 工时卡 Pl_^nFm0
C (126)code 代码 <[bQo&B2 E
C (127)commitment accounting 承诺确认会计 Ny[QT*nV
C (128)common cost 共同成本 3*G5F}7%=
C (129)company limited by guarantee 有限担保责任公司 7kdeYr~<1