A (1)ABC 作业基础成本计算 }b{7+ +
Ah
A (2)absorbed overhead 已吸收制造费用 y`7b3*P
A (3)absorption costing 吸收成本计算 >J:liB|(
A (4)account 账户,报表 f>Tn#OW
A (5)accounting postulate 会计假设 KsqS{VVCh
A (6)accounting series release 会计公告文件 ItZ*$I1<
A (7)accounting valuation 会计计价 TpHzf 3.I
A (8)account sale 承销清单 ? -<>he
A (9)accountability concept 经营责任概念 ="AaC!E,W
A (10)accountancy 会计职业 <" 0b 8 Z
A (11)accountant 会计师 tvUC d}
A (12)accounting 会计 ':f,RG
A (13)agency cost 代理成本 H5CL0#I
A (14)accounting bases 会计基础 iWkC: fQz
A (15)accounting manual 会计手册 )t2 eg1a:
A (16)accounting period 会计期间 h66mzV: `
A (17)accounting policies 会计方针 c68,,rJO]i
A (18)accounting rate of return 会计报酬率 y6H`FFqK
A (19)accounting reference date 会计参照日 ws$kwSHq
A (20)accounting reference period 会计参照期间 A3J=,aRI_v
A (21)accrual concept 应计概念 mKUm*m#< R
A (22)accrual expenses 应计费用 V~$?]Z %_
A (23)acid test ration 速动比率(酸性测试比率) Q4g69IE
A (24)acquisition 购置 D23 c/8K
A (25)acquisition accounting 收购会计 I:;umyRH
A (26)activity based accounting 作业基础成本计算 xE*. ,:,&
A (27)adjusting events 调整事项 *{O[
}
A (28)administrative expenses 行政管理费 IUD@Kf]S
A (29)advice note 发货通知 L} K8cB
A (30)amortization 摊销 !' ; ;q
A (31)analytical review 分析性检查 j&q% @%Gm
A (32)annual equivalent cost 年度等量成本法 ghTue*A
A (33)annual report and accounts 年度报告和报表 Fnd_\`9{
A (34)appraisal cost 检验成本 ~C HVU3
A (35)appropriation account 盈余分配账户 0u
+_D8G
A (36)articles of association 公司章程细则 q-/t?m0
A (37)assets 资产 zT>BC}~.b
A (38)assets cover 资产保障 HI[Pf%${
A (39)asset value per share 每股资产价值 hzA+
,
A (40)associated company 联营公司 )kYDN_W
A (41)attainable standard 可达标准 ,G[Y< ~Hy
A (42)attributable profit 可归属利润 4v9d&
m!<
A (43)audit 审计 :*YnH&
A (44)audit report 审计报告 a.a
,_
A (45)auditing standards 审计准则 ju1B._ 48
A (46)authorized share capital 额定股本 .X:
,]of
A (47)available hours 可用小时 HI,
`O
A (48)avoidable costs 可避免成本 2G _]Y8
B (49)back-to-back loan 易币贷款 /. >%IcK
B (50)backflush accounting 倒退成本计算 FB
%-
$
B (51)bad debts 坏帐 YdN]Tqc
B (52)bad debts ratio 坏帐比率 3u<
ntx ><
B (53)bank charges 银行手续费 }L=Qp=4
B (54)bank overdraft 银行透支 |OuIQhoE
B (55)bank reconciliation 银行存款调节表 \m=k~Cf:f
B (56)bank statement 银行对账单 M
C y~~DL
B (57)bankruptcy 破产 Lb{.}
B (58)basis of apportionment 分摊基础 )4> 7X)j>
B (59)batch 批量 e\!Aoky
B (60)batch costing 分批成本计算 =q*c}8R_0
B (61)beta factor B(市场)风险因素 ex66GJQe1
B (62)bill 账单 ~
e a K]|
B (63)bill of exchange 汇票 Eqh*"hE7
B (64)bill of landing 提单 R*r"};
B (65)bill of materials 用料预计单 7y_<BCx
h
B (66)bill payable 应付票据 T` 9 nY!
B (67)bill receivable 应收票据 9TwKd0AT$&
B (68)bin card 存货记录卡 #w:nj1{_
B (69)bonus 红利 {d.K)8 \
B (70)book-keeping 薄记 c0;rvw7
B (71)Boston classification 波士顿分类 eHR]qy 0_X
B (72)breakeven chart 保本图 EV 7lgKM^
B (73)breakeven point 保本点 }$
Kd-cj+
B (74)breaking-down time 复位时间 Ejnk\ 8:
B (75)budget 预算 OL_jU2,fv
B (76)budget center 预算中心 Y?L>KiM$
B (77)budget cost allowance 预算成本折让 H JP~
lg
B (78)budget manual 预算手册 S h ?e b
B (79)budget period 预算期间 ;lfv.-u:<
B (80)budgetary control 预算控制 t0Jqr)9}6
B (81)budgeted capacity 预算生产能力 ~ Yc!~Rz
B (82)burden 制造费用 O%haaL\
B (83)business center 经营中心 ;>S|?M4GZ
B (84)business entity 营业个体 %?Q&a ]
B (85)business unit 经营单位 4YR{
*
B (86)buy-out management 管理性购买产权
*Lu R o
B (87)by-product 副产品 ]2
$T 6
C (88)called-up share capital 催缴股本 MSRk|0Mcr
C (89)capacity 生产能力 xLfv:Rp
C (90)capacity ratios 生产能力比率 $?dQ^]<,
C (91)capital 资本 *2rc Y
C (92)capital assets pricing model 资本资产计价模式 ]Qa|9G,b
C (93)capital commitment 承诺资本 !~vx|_$#
C (94)capital employed 已运用的资本 7[!dm _
C (95)capital expenditure 资本支出 nF<xJs
C (96)capital expenditure authorization 资本支出核准 ^@{"a
C (97)capital expenditure control 资本支出控制 Z`U+ a
C (98)capital expenditure proposal 资本支出申请 * )Cr1d k
C (99)capital funding planning 资本基金筹集计划 L ./c#b!{
C (100)capital gain 资本收益 <XtE
|LG
C (101)capital investment appraisal 资本投资评估 s|`wi} "x
C (102)capital maintenance 资本保全 s`0IyQXVU
C (103)capital resource planning 资本资源计划 7[UD;&\k
C (104)capital surplus 资本盈余 Tku6X/LF
C (105)capital turnover 资本周转率 "z;R"sv\
C (106)card 记录卡 T7Y}v,+-
C (107)cash 现金 !2^~ar{2
C (108)cash account 现金账户 S#r|?GYua
C (109)cash book 现金账薄 ; (A-
C (110)cash cow 金牛产品 w7&.U qjf
C (111)cash flow 现金流量 Pai8r%Zfu
C (112)cash discounted 现金贴现 FSAX , Y
C (113)cash flow budget 现金流量预算 ek]nLN
C (114)cash flow statement 现金流量表 V|[ NL4
C (115)cash ledger 现金分类账 p>#q* eU5
C (116)cash limit 现金限额 f -ceDn
C (117)CCA 现时成本会计 TbN{ex
*
C (118)center 中心 DHv86TvJt
C (119)changeover time 变更时间 ewHs ]V+U
C (120)chartered entity 特许经济个体 dv+ZxP%g
C (121)cheque 支票 S bzJeaZv
C (122)cheque register 支票登记薄 {$i>\)
C (123)coin analysis 零钱分类 G%AO%II
C (124)classification 分类 ~PpDrJ; Va
C (125)clock card 工时卡 ';My"/
Z-
C (126)code 代码 9 wbQ$>G9
C (127)commitment accounting 承诺确认会计 4y?n62N8$
C (128)common cost 共同成本 ] $r].,&
C (129)company limited by guarantee 有限担保责任公司
F& m9G >r
