A (1)ABC 作业基础成本计算 v&6=(k{E@R
A (2)absorbed overhead 已吸收制造费用 R^%uEP
A (3)absorption costing 吸收成本计算 XA
cpLj]
A (4)account 账户,报表 K3eYeXV
A (5)accounting postulate 会计假设 [C GFzxz$
A (6)accounting series release 会计公告文件 ;z6Gk&?
A (7)accounting valuation 会计计价 vepZod}D
A (8)account sale 承销清单 b.qp&2 A
A (9)accountability concept 经营责任概念 -ff|Xxar{
A (10)accountancy 会计职业 (nhv#&Fd+
A (11)accountant 会计师 y-UutI&
A (12)accounting 会计 ~~U2Sr
A (13)agency cost 代理成本 M7Pvc%\)
A (14)accounting bases 会计基础 ; Nw.
A (15)accounting manual 会计手册 <Tq&Va_w
A (16)accounting period 会计期间 }3t bqFiH
A (17)accounting policies 会计方针 1B;-ea
A (18)accounting rate of return 会计报酬率 M`W%nvEDE
A (19)accounting reference date 会计参照日 #z|\AmZ\
A (20)accounting reference period 会计参照期间 5z ebH
A (21)accrual concept 应计概念 4dDDi,)U
A (22)accrual expenses 应计费用 ~R`Rj*Q2Y
A (23)acid test ration 速动比率(酸性测试比率) ~|j :xM(i
A (24)acquisition 购置 oB
9t&yM
A (25)acquisition accounting 收购会计 jTNfGu0x
A (26)activity based accounting 作业基础成本计算 8\-Q(9q(
A (27)adjusting events 调整事项 yOn +Y
A (28)administrative expenses 行政管理费 .s4hFB^n
A (29)advice note 发货通知 E"ju<q/Q
A (30)amortization 摊销 t6.hg3Y
A (31)analytical review 分析性检查 \]y4e^FZZ
A (32)annual equivalent cost 年度等量成本法 Evz;eobW/
A (33)annual report and accounts 年度报告和报表 H'Mc]zw_,
A (34)appraisal cost 检验成本 PZ/ g
D
A (35)appropriation account 盈余分配账户 nwwKef(
A (36)articles of association 公司章程细则 )PC(1Zn
A (37)assets 资产 ^ <Z^3c>/
A (38)assets cover 资产保障 ?Rc+H;x=f
A (39)asset value per share 每股资产价值 UcCkn7}
A (40)associated company 联营公司 nZF(92v
A (41)attainable standard 可达标准 j@0/\:
1(U
A (42)attributable profit 可归属利润 zu<8%
A (43)audit 审计 s5 2c`+
A (44)audit report 审计报告 !P7
##ho0
A (45)auditing standards 审计准则 #4(/#K 1j
A (46)authorized share capital 额定股本 yVThbL_YJ
A (47)available hours 可用小时 ;H#'9p ,2
A (48)avoidable costs 可避免成本 1'5I]D
ec
B (49)back-to-back loan 易币贷款 {}?;|&_
B (50)backflush accounting 倒退成本计算 55vpnRM
B (51)bad debts 坏帐 ?Gq'r2V
B (52)bad debts ratio 坏帐比率 BX[92~Bq
B (53)bank charges 银行手续费
Bp3%*va
B (54)bank overdraft 银行透支 mU1lEx$
B (55)bank reconciliation 银行存款调节表 !HA[:-JCz
B (56)bank statement 银行对账单 _
=c>>X
B (57)bankruptcy 破产 5YJn<XEc
B (58)basis of apportionment 分摊基础 -b>"2B?
B (59)batch 批量 2[&3$-]
B (60)batch costing 分批成本计算 Jtj_Rl
!
B (61)beta factor B(市场)风险因素 QN[-XQ>Xt
B (62)bill 账单 P5;LM9W
B (63)bill of exchange 汇票 \Nc/W!
r*9
B (64)bill of landing 提单 .p%p
_
B (65)bill of materials 用料预计单 /^~3Ib8Fw+
B (66)bill payable 应付票据 H'myd=*h~8
B (67)bill receivable 应收票据 ^/K\a
,
B (68)bin card 存货记录卡 @Taj++ua
B (69)bonus 红利 <uP>
B (70)book-keeping 薄记 ; Xy\7tx
B (71)Boston classification 波士顿分类 !UE'
AB
B (72)breakeven chart 保本图 Dc |!H{Yr
B (73)breakeven point 保本点 q<>
B (74)breaking-down time 复位时间 bS{7 *S
B (75)budget 预算 `d#l o
B (76)budget center 预算中心 <dx
xXzLT
B (77)budget cost allowance 预算成本折让 \14"B gj1
B (78)budget manual 预算手册 *|MHQp'A
B (79)budget period 预算期间 <{7CS=)
B (80)budgetary control 预算控制 ZF
:e6em
B (81)budgeted capacity 预算生产能力 nu,#y"
WQ
B (82)burden 制造费用 v*%#Fp,g8
B (83)business center 经营中心 ^5TSo&qZ
B (84)business entity 营业个体 P&3'N~k-
B (85)business unit 经营单位 JGPLVw
B (86)buy-out management 管理性购买产权 u7>b}+ak&
B (87)by-product 副产品 )SZt If
C (88)called-up share capital 催缴股本 @Md%gEh;&
C (89)capacity 生产能力 @psyO]D=j%
C (90)capacity ratios 生产能力比率 P F!S
C (91)capital 资本 ` bd
C (92)capital assets pricing model 资本资产计价模式 -ea>}S
C (93)capital commitment 承诺资本 bkkhx,Oi[G
C (94)capital employed 已运用的资本 ZCi~4&Z#
C (95)capital expenditure 资本支出 Y)Y`9u<?
C (96)capital expenditure authorization 资本支出核准 ._m+@Uy]H}
C (97)capital expenditure control 资本支出控制 W=M`Bkw{
C (98)capital expenditure proposal 资本支出申请 O"4Q=~Y
C (99)capital funding planning 资本基金筹集计划 <,d .`0:y
C (100)capital gain 资本收益 mLU4R Q}5
C (101)capital investment appraisal 资本投资评估 Ktg{-Xl
C (102)capital maintenance 资本保全 3v
Pb}
C (103)capital resource planning 资本资源计划 d3h2$EDD
C (104)capital surplus 资本盈余 W
B)<B
C (105)capital turnover 资本周转率 M:|Z3p K
C (106)card 记录卡 *6~ODiB
C (107)cash 现金 43pQFDWa
C (108)cash account 现金账户 Z~{0XG\Y
C (109)cash book 现金账薄 ~dfc
C (110)cash cow 金牛产品 zyTP|SXk
C (111)cash flow 现金流量 h+Km |
C (112)cash discounted 现金贴现 8DbXv~3@
C (113)cash flow budget 现金流量预算 Pg"
uisT#>
C (114)cash flow statement 现金流量表 ) W)m?%
C (115)cash ledger 现金分类账 `k65&]&d
C (116)cash limit 现金限额 _ngyai1
C (117)CCA 现时成本会计 }l&Uh&B`
C (118)center 中心 !b0'd'xe
C (119)changeover time 变更时间 /W'GX n
C (120)chartered entity 特许经济个体 2?ac\c6"
C (121)cheque 支票 Z<ozANbk
C (122)cheque register 支票登记薄 %3scz)4$
C (123)coin analysis 零钱分类 v5l)T}Nb
C (124)classification 分类 obRR))
C (125)clock card 工时卡 jr{C/B}
C (126)code 代码 Ed ,`1+
C (127)commitment accounting 承诺确认会计 Z8nj9X$
C (128)common cost 共同成本 X-9>;Mb
~y
C (129)company limited by guarantee 有限担保责任公司 {.$5:<8aC