A (1)ABC 作业基础成本计算 f]_mzF=&
A (2)absorbed overhead 已吸收制造费用 9D4-^M:a
A (3)absorption costing 吸收成本计算 70iH0j)
A (4)account 账户,报表 pt!'v$G/*
A (5)accounting postulate 会计假设 _PB@kH#
A (6)accounting series release 会计公告文件 X8 qIia
A (7)accounting valuation 会计计价 kojG-M
A (8)account sale 承销清单 v}`1)BUeF
A (9)accountability concept 经营责任概念 ,{<Fz%
A (10)accountancy 会计职业 Di.;<v#FL
A (11)accountant 会计师 q Z\L
A (12)accounting 会计 3V-6)V{KaE
A (13)agency cost 代理成本 sd!sus|( R
A (14)accounting bases 会计基础 mTj
m92
A (15)accounting manual 会计手册 84`rbL
!M
A (16)accounting period 会计期间 L+R>%d
s
A (17)accounting policies 会计方针 WN0c%kz=
A (18)accounting rate of return 会计报酬率 +i)AS0?d
A (19)accounting reference date 会计参照日 {8m1dEC^@Q
A (20)accounting reference period 会计参照期间 Vipp /WV
A (21)accrual concept 应计概念 d.\PS9l
A (22)accrual expenses 应计费用 j.&
;c'V$.
A (23)acid test ration 速动比率(酸性测试比率) BED@?:U# h
A (24)acquisition 购置 P6HGs?
*
A (25)acquisition accounting 收购会计 >UN vkQ:
A (26)activity based accounting 作业基础成本计算 tp+=0k2i
A (27)adjusting events 调整事项
|Ylg$?,9*
A (28)administrative expenses 行政管理费 pTET%)3
A (29)advice note 发货通知
TcZN
%
A (30)amortization 摊销 zPBfiK_hV
A (31)analytical review 分析性检查 "^"'uO$
A (32)annual equivalent cost 年度等量成本法 ADBpX>
A (33)annual report and accounts 年度报告和报表 u+DX$#-n!]
A (34)appraisal cost 检验成本 ,wTg$g-$
A (35)appropriation account 盈余分配账户 ewQe/Fq
A (36)articles of association 公司章程细则 [d:@1yc
A (37)assets 资产 ZYKd
A (38)assets cover 资产保障 ?#ihJt,
A (39)asset value per share 每股资产价值 |Mlh;
A (40)associated company 联营公司 Oxj(g;}
A (41)attainable standard 可达标准 9l l|JeNi
A (42)attributable profit 可归属利润 }} # be
A (43)audit 审计 8r^j P.V
A (44)audit report 审计报告 "G kI5!
A (45)auditing standards 审计准则 Lupy:4AD
A (46)authorized share capital 额定股本 ||f vKyKW>
A (47)available hours 可用小时 [a+4gy
A (48)avoidable costs 可避免成本 #^;s<YZ`
B (49)back-to-back loan 易币贷款 oT!/J
B (50)backflush accounting 倒退成本计算 qZ?{-Vw
B (51)bad debts 坏帐 x_|>n<Z
B (52)bad debts ratio 坏帐比率 &%:*\_2s
B (53)bank charges 银行手续费 F,.Q|.nN
B (54)bank overdraft 银行透支 Wx k;g
B (55)bank reconciliation 银行存款调节表 "cQvd(kug
B (56)bank statement 银行对账单 N6
BNzN}-P
B (57)bankruptcy 破产 #nbn K
B (58)basis of apportionment 分摊基础 L6 kZ2-6
B (59)batch 批量 DUo0w f#D^
B (60)batch costing 分批成本计算 bN!u}DnN
B (61)beta factor B(市场)风险因素 We\Y \*!v
B (62)bill 账单 D{W
SKn
B (63)bill of exchange 汇票 a+'}XEhSC:
B (64)bill of landing 提单 26}u4W$
B (65)bill of materials 用料预计单 v*Xk WH5
B (66)bill payable 应付票据 V0S6M^\DK
B (67)bill receivable 应收票据 9nO(xJ"e4
B (68)bin card 存货记录卡 r
hZQQOQ
B (69)bonus 红利 H.9yT\f.
B (70)book-keeping 薄记 *LEu=3lp%>
B (71)Boston classification 波士顿分类 Md?a
cWE*L
B (72)breakeven chart 保本图 pd7O`.3
B (73)breakeven point 保本点 >*{:l,LH
B (74)breaking-down time 复位时间 -B,c B
B (75)budget 预算 ysl8LK
B (76)budget center 预算中心 ,b4~!V
B (77)budget cost allowance 预算成本折让 Eq
oASu
B (78)budget manual 预算手册 iA&oLu[y3
B (79)budget period 预算期间 ^+URv
B (80)budgetary control 预算控制 unJ
iE!
B (81)budgeted capacity 预算生产能力 niQ+EAD
B (82)burden 制造费用 '#KA+?@
B (83)business center 经营中心 YV4
:8At1
B (84)business entity 营业个体 ~@ ?"'!U
B (85)business unit 经营单位 p!QR3k.9s
B (86)buy-out management 管理性购买产权 s9G)Bd 8
B (87)by-product 副产品 f~U
#z7
C (88)called-up share capital 催缴股本 q _19&;&
C (89)capacity 生产能力 2*Va9HP!q
C (90)capacity ratios 生产能力比率 '%);%y@v
C (91)capital 资本 9n-T5WP
C (92)capital assets pricing model 资本资产计价模式 $\0TD7p
C (93)capital commitment 承诺资本 LH,]vuXh
C (94)capital employed 已运用的资本 8V,"Id][
C (95)capital expenditure 资本支出 T<XfZZ)l<`
C (96)capital expenditure authorization 资本支出核准 t[/\KG8
C (97)capital expenditure control 资本支出控制 G I&qwA
C (98)capital expenditure proposal 资本支出申请 Oe/73|
>U
C (99)capital funding planning 资本基金筹集计划 BB0g}6M
C (100)capital gain 资本收益 XNKtL]U}$
C (101)capital investment appraisal 资本投资评估 *&h6*zP?
C (102)capital maintenance 资本保全 %l%=Dkss
C (103)capital resource planning 资本资源计划 cl@kRX<7'
C (104)capital surplus 资本盈余
!,Qm
C (105)capital turnover 资本周转率 F9v)R#u~
C (106)card 记录卡
LgO i3
C (107)cash 现金 vNPfUEnA
C (108)cash account 现金账户 @Jkui
C (109)cash book 现金账薄 ?rAi=w&c
C (110)cash cow 金牛产品 f 5mY;z"
C (111)cash flow 现金流量 ;A
x=]Q
C (112)cash discounted 现金贴现 ]"C| qR*
C (113)cash flow budget 现金流量预算 /4(Z`e;0
C (114)cash flow statement 现金流量表 D
7EXqo
C (115)cash ledger 现金分类账 yB
1I53E
C (116)cash limit 现金限额 .mC~Ry+t
C (117)CCA 现时成本会计 sWp{Y.
C (118)center 中心 BN_!Y)Fl
C (119)changeover time 变更时间 ?OdV1xB
C (120)chartered entity 特许经济个体 _
'H2>V_
C (121)cheque 支票 ,:c:6Y^
C (122)cheque register 支票登记薄 dko [
C (123)coin analysis 零钱分类 Z`^
K%P=
C (124)classification 分类 9 )ACgz&(
C (125)clock card 工时卡 37J\i ]
C (126)code 代码 FrgW7`s[A
C (127)commitment accounting 承诺确认会计 "1_{c *ck
C (128)common cost 共同成本 >oVc5}
C (129)company limited by guarantee 有限担保责任公司 Ngn\
nkf