A (1)ABC 作业基础成本计算 };"-6e/9
A (2)absorbed overhead 已吸收制造费用 sJ[I<
A (3)absorption costing 吸收成本计算 hw
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A (4)account 账户,报表 Mz,G;x}
A (5)accounting postulate 会计假设 4SRX@/ #8*
A (6)accounting series release 会计公告文件 U_
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A (7)accounting valuation 会计计价 ^6R?UG;6
A (8)account sale 承销清单 Os--@5e
A (9)accountability concept 经营责任概念 Z
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A (10)accountancy 会计职业 {%W'Zx
A (11)accountant 会计师 rEEoR'c6
A (12)accounting 会计 *#
p}>\Y{
A (13)agency cost 代理成本 H&`0I$8m
A (14)accounting bases 会计基础 CX/ _\0G4
A (15)accounting manual 会计手册 z\wY3pIr2
A (16)accounting period 会计期间 |P!7T.
A (17)accounting policies 会计方针 8,unq3
A (18)accounting rate of return 会计报酬率 3Au3>q,
A (19)accounting reference date 会计参照日 zvjp]yTx"
A (20)accounting reference period 会计参照期间 KwO;ICdJ
A (21)accrual concept 应计概念 ZoJ_I
>uv
A (22)accrual expenses 应计费用 $m{-I=
A (23)acid test ration 速动比率(酸性测试比率) v4c*6(m
A (24)acquisition 购置 o9I=zAGjy
A (25)acquisition accounting 收购会计 XS+2OutVo
A (26)activity based accounting 作业基础成本计算 L-Io!msb
A (27)adjusting events 调整事项 @I_!q*
A (28)administrative expenses 行政管理费 4#?Sxs
A (29)advice note 发货通知 BN??3F8C
A (30)amortization 摊销 LbCcOkL/@@
A (31)analytical review 分析性检查
XdS&s}J[I
A (32)annual equivalent cost 年度等量成本法 f@Oi$9CZn
A (33)annual report and accounts 年度报告和报表 66ULR&D8
A (34)appraisal cost 检验成本 ejs_ ?
A (35)appropriation account 盈余分配账户 )Iu0MN&
A (36)articles of association 公司章程细则 BMaw]D
A (37)assets 资产 "m2g"xa\7
A (38)assets cover 资产保障 .d
mU
h-
A (39)asset value per share 每股资产价值 miWog 8j
A (40)associated company 联营公司 5dwC~vn}c
A (41)attainable standard 可达标准 pjG/`
A (42)attributable profit 可归属利润 <5).(MTa
A (43)audit 审计 `^_c&y K
A (44)audit report 审计报告 )wT@`p"4
A (45)auditing standards 审计准则 FFC"rG
A (46)authorized share capital 额定股本 z)AZ:^!O
A (47)available hours 可用小时 {v3?.a$u
A (48)avoidable costs 可避免成本 JTg:3<L
B (49)back-to-back loan 易币贷款 GnT Cq_\
B (50)backflush accounting 倒退成本计算 k5M3g*
B (51)bad debts 坏帐 M/<>'%sj
B (52)bad debts ratio 坏帐比率 lqaOLZH
B (53)bank charges 银行手续费 p;nRxi7'
B (54)bank overdraft 银行透支 J
ZH~ {
B (55)bank reconciliation 银行存款调节表 e'nhP
B (56)bank statement 银行对账单 y}5:CZ
B (57)bankruptcy 破产 $W_sIS0\z
B (58)basis of apportionment 分摊基础 `IC2}IiF
B (59)batch 批量 I(rZ(|^A
B (60)batch costing 分批成本计算 GN0s`'#"3%
B (61)beta factor B(市场)风险因素 mCb1^Y
B (62)bill 账单 QVT|6znw
B (63)bill of exchange 汇票 'tJb(X!]q
B (64)bill of landing 提单 >~+qU&'2
B (65)bill of materials 用料预计单 P:8qmDXo
B (66)bill payable 应付票据 #{f%b,.yxt
B (67)bill receivable 应收票据 _|^cudRv
B (68)bin card 存货记录卡 X0FTD':f
B (69)bonus 红利 n?a?U:
B (70)book-keeping 薄记 NC@L,)F
B (71)Boston classification 波士顿分类 hiT&QJB` _
B (72)breakeven chart 保本图 `J
l/@bE=
B (73)breakeven point 保本点 Al}D~6MD
B (74)breaking-down time 复位时间 !_i;6UVG
B (75)budget 预算 lEXER^6
B (76)budget center 预算中心 eN,6p'&
B (77)budget cost allowance 预算成本折让 9_Ws8nE
B (78)budget manual 预算手册 'lWgHmE
B (79)budget period 预算期间 MP6Py@J45
B (80)budgetary control 预算控制
4QZ|e{t
B (81)budgeted capacity 预算生产能力 %
3kS;AaA
B (82)burden 制造费用 q+ZN$4 m
B (83)business center 经营中心 L9}%tEP
B (84)business entity 营业个体 |~]@hs~
B (85)business unit 经营单位 x?6
\C-i
B (86)buy-out management 管理性购买产权 Bx" eX>A8
B (87)by-product 副产品 hI6Tp>b*~
C (88)called-up share capital 催缴股本 ^.gBHZ
C (89)capacity 生产能力 Oaj$Z-
f
C (90)capacity ratios 生产能力比率
d_] sV4[
C (91)capital 资本 n=iL6Yu(
C (92)capital assets pricing model 资本资产计价模式 v$d^>+Y#
C (93)capital commitment 承诺资本 O[<YYL0
C (94)capital employed 已运用的资本 l>D!@`><I
C (95)capital expenditure 资本支出 nBg
tK
C (96)capital expenditure authorization 资本支出核准 hVGK%HCz&
C (97)capital expenditure control 资本支出控制 o=)["V
C (98)capital expenditure proposal 资本支出申请 bdYx81
C (99)capital funding planning 资本基金筹集计划 =6O<1<[y
C (100)capital gain 资本收益 -Cc2|
~n
C (101)capital investment appraisal 资本投资评估 lHI?GiB@
C (102)capital maintenance 资本保全 cOoF +hz0O
C (103)capital resource planning 资本资源计划 7*>(C*q=
C (104)capital surplus 资本盈余 >HRL@~~Z
C (105)capital turnover 资本周转率 GOU>j"5}2
C (106)card 记录卡 Lk`,mjhk
C (107)cash 现金 BenUyv1d
C (108)cash account 现金账户 =N^j:t
C (109)cash book 现金账薄 )YY8`\F>1
C (110)cash cow 金牛产品 fN_Ilg)t?5
C (111)cash flow 现金流量 :8LK}TY7
C (112)cash discounted 现金贴现 OhW o
C (113)cash flow budget 现金流量预算 M{)|9F
C (114)cash flow statement 现金流量表 u"5
hlccH
C (115)cash ledger 现金分类账
:zK\t5
C (116)cash limit 现金限额 60XTdJkDkA
C (117)CCA 现时成本会计 Q&`if
O
C (118)center 中心 a0)] W%F
C (119)changeover time 变更时间 8S#TOeQ
C (120)chartered entity 特许经济个体 %pUA$oUt
C (121)cheque 支票 g!I0UAm
C (122)cheque register 支票登记薄 *z
}<eq
C (123)coin analysis 零钱分类 qBF}-N_
C (124)classification 分类 XtftG7r9S
C (125)clock card 工时卡 j|w_BO 9
C (126)code 代码 I~T~!^}U
C (127)commitment accounting 承诺确认会计 DTN)#GCtF
C (128)common cost 共同成本 m
?#WQf
C (129)company limited by guarantee 有限担保责任公司 (X/dP ~