A (1)ABC 作业基础成本计算 )7i?8XiSZF
A (2)absorbed overhead 已吸收制造费用 s*8hN*A/,
A (3)absorption costing 吸收成本计算 /d{L]*v)]
A (4)account 账户,报表 xwRnrWd^6
A (5)accounting postulate 会计假设 MZd\.]G@
A (6)accounting series release 会计公告文件 |t]9RC.;7
A (7)accounting valuation 会计计价 yh0|f94m
A (8)account sale 承销清单 4
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A (9)accountability concept 经营责任概念 ,^<+5TYM7
A (10)accountancy 会计职业 &^uzg
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A (11)accountant 会计师 ?&GMp[
A (12)accounting 会计 .y\HQ^
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A (13)agency cost 代理成本 ,F-tvSc\Q
A (14)accounting bases 会计基础 Qs?+vk?*h
A (15)accounting manual 会计手册 .e"jnP~
A (16)accounting period 会计期间 Sm Ei _u]'
A (17)accounting policies 会计方针 !gk\h
A (18)accounting rate of return 会计报酬率 AQiP2`?
A (19)accounting reference date 会计参照日 !}3`Pl.(r
A (20)accounting reference period 会计参照期间 ./fEx
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A (21)accrual concept 应计概念 c^6`"\X^g
A (22)accrual expenses 应计费用 n7MS{`
A (23)acid test ration 速动比率(酸性测试比率) }DM2#E`_
A (24)acquisition 购置 5PPy+36<~
A (25)acquisition accounting 收购会计 xLD6A5n,[
A (26)activity based accounting 作业基础成本计算
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A (27)adjusting events 调整事项 ~lF lv+,%
A (28)administrative expenses 行政管理费 @"/}Al
A (29)advice note 发货通知 HJ'
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A (30)amortization 摊销 asq/_`
A (31)analytical review 分析性检查 ~NcJLU!au
A (32)annual equivalent cost 年度等量成本法 qA~D*=
A (33)annual report and accounts 年度报告和报表 @LE?XlhD
A (34)appraisal cost 检验成本 3w9
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A (35)appropriation account 盈余分配账户 2?r8>#_*
A (36)articles of association 公司章程细则 !:n),sFv45
A (37)assets 资产 jo |q,t
A (38)assets cover 资产保障 eB\r/B]
A (39)asset value per share 每股资产价值 6>L. )V
A (40)associated company 联营公司 ( Lu.^
A (41)attainable standard 可达标准 <zf+Ii1:,
A (42)attributable profit 可归属利润 V%0.%/<#5
A (43)audit 审计 1 IlR
A (44)audit report 审计报告 ~c="<xBE
A (45)auditing standards 审计准则 b$
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A (46)authorized share capital 额定股本 v\Wm[Ld
A (47)available hours 可用小时 z8j(SI;3
A (48)avoidable costs 可避免成本 -oZac
B (49)back-to-back loan 易币贷款 d=#p w*w
B (50)backflush accounting 倒退成本计算 @*uX[)
B (51)bad debts 坏帐 Ad,r(0a LZ
B (52)bad debts ratio 坏帐比率 9kF#*
B (53)bank charges 银行手续费 ft'iv
B (54)bank overdraft 银行透支 BH-[q9pf
B (55)bank reconciliation 银行存款调节表 eTF8B<?
B (56)bank statement 银行对账单 a`-hLX)~Z
B (57)bankruptcy 破产 YDNqW
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B (58)basis of apportionment 分摊基础 {\aSEE/'
B (59)batch 批量 !1RV[b.8
B (60)batch costing 分批成本计算 ii;WmE&
B (61)beta factor B(市场)风险因素 p-pw*wH0
B (62)bill 账单 0lRH
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B (63)bill of exchange 汇票 zkp
Apj].
B (64)bill of landing 提单 UC1!J
=f
B (65)bill of materials 用料预计单 R2$ U K
B (66)bill payable 应付票据 f)zg&Ib
B (67)bill receivable 应收票据 Wv0'?NL.
B (68)bin card 存货记录卡 H{f_:z{{
B (69)bonus 红利 ~t:b<'/
B (70)book-keeping 薄记 )KqR8UO
B (71)Boston classification 波士顿分类 ?fmt@@]T?
B (72)breakeven chart 保本图 VU/W~gb4"A
B (73)breakeven point 保本点 '!-?
B (74)breaking-down time 复位时间 KCk?)Qv
B (75)budget 预算 <c ovApx
B (76)budget center 预算中心 )zXyV]xe
B (77)budget cost allowance 预算成本折让 lkfFAwnc
B (78)budget manual 预算手册 A(n=kx
B (79)budget period 预算期间
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B (80)budgetary control 预算控制 ;1.>"zX(
B (81)budgeted capacity 预算生产能力 >fye^Tx
B (82)burden 制造费用 }o^A^
B (83)business center 经营中心 m IzBK]@^
B (84)business entity 营业个体 qP"JNswI_
B (85)business unit 经营单位 JQ_gM._3
B (86)buy-out management 管理性购买产权 ,0Zn hS)kq
B (87)by-product 副产品 BZ?W>'B%$
C (88)called-up share capital 催缴股本 <KwK
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C (89)capacity 生产能力 u-[t~-(a
C (90)capacity ratios 生产能力比率 :Nz?<3R0\
C (91)capital 资本 y<`?@(0$
C (92)capital assets pricing model 资本资产计价模式 F36ViN\b
C (93)capital commitment 承诺资本 b|dCEmFt
C (94)capital employed 已运用的资本 =YGP%}_.p{
C (95)capital expenditure 资本支出 M%{?\)s
C (96)capital expenditure authorization 资本支出核准 {TncqA
C (97)capital expenditure control 资本支出控制 {(
OIu]:
C (98)capital expenditure proposal 资本支出申请 tin|,jA =
C (99)capital funding planning 资本基金筹集计划 ]zyX@=mM
C (100)capital gain 资本收益 p%"yBpSK
C (101)capital investment appraisal 资本投资评估 ?Y{^un
C (102)capital maintenance 资本保全 A$~xG(
C (103)capital resource planning 资本资源计划 U+;>S$
C (104)capital surplus 资本盈余 (a}
C (105)capital turnover 资本周转率 cH;TnuX
C (106)card 记录卡 +oy&OKCa
C (107)cash 现金 .H^P2tp
C (108)cash account 现金账户 ,iVPcza
C (109)cash book 现金账薄 ~g1, !Wl
C (110)cash cow 金牛产品 #jZ@l3
C (111)cash flow 现金流量 mhk/>+hF
C (112)cash discounted 现金贴现 5}eQaW48
C (113)cash flow budget 现金流量预算 irsfJUr[V
C (114)cash flow statement 现金流量表 8*y
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C (115)cash ledger 现金分类账 R|1xXDLm*E
C (116)cash limit 现金限额 =x^
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C (117)CCA 现时成本会计 _Dj<Eu_
C (118)center 中心 iS"8X#[]N
C (119)changeover time 变更时间 `\jTpDV_W
C (120)chartered entity 特许经济个体 :wU_-{>>2
C (121)cheque 支票
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C (122)cheque register 支票登记薄 =dM.7$6) R
C (123)coin analysis 零钱分类 OB6J.dF[%
C (124)classification 分类 ,?k%jcR
C (125)clock card 工时卡 x pTDYF
C (126)code 代码 7':f_]
C (127)commitment accounting 承诺确认会计 nMGrG
C (128)common cost 共同成本 #+"4&:my
C (129)company limited by guarantee 有限担保责任公司 MCeu0e^)