A (1)ABC 作业基础成本计算 {~apY,3
A (2)absorbed overhead 已吸收制造费用 G$C2?|V)=
A (3)absorption costing 吸收成本计算 %FjUtB
A (4)account 账户,报表 ,hzRqFg2
A (5)accounting postulate 会计假设 ,6+joKe-
A (6)accounting series release 会计公告文件 Jh+;+"
A (7)accounting valuation 会计计价 MHwfJ{"zo
A (8)account sale 承销清单 <#0i*PM_
A (9)accountability concept 经营责任概念 J^8j|%h%e
A (10)accountancy 会计职业 TuwP'g[
A (11)accountant 会计师 l!p`g>$&f
A (12)accounting 会计 \;7U:Y$v
A (13)agency cost 代理成本 h8V*$
A (14)accounting bases 会计基础 O*N:A[eW
A (15)accounting manual 会计手册 $#=d@Nw_
A (16)accounting period 会计期间 t w4,gW
A (17)accounting policies 会计方针 75\ZD-{T:
A (18)accounting rate of return 会计报酬率 3,p!Fun:r
A (19)accounting reference date 会计参照日 INndTF
A (20)accounting reference period 会计参照期间 Luao?;|U
A (21)accrual concept 应计概念 aImzK/
A (22)accrual expenses 应计费用 Zfs-M)
A (23)acid test ration 速动比率(酸性测试比率) h3F559bw/<
A (24)acquisition 购置 9~V'Wev
A (25)acquisition accounting 收购会计 -mJs0E*g
A (26)activity based accounting 作业基础成本计算 AE~zmtW
A (27)adjusting events 调整事项 +s#%\:Y M
A (28)administrative expenses 行政管理费 ~W@dF~r
A (29)advice note 发货通知 @!iS`u
A (30)amortization 摊销 o@A`AA9
A (31)analytical review 分析性检查
%lj5Ol
j
A (32)annual equivalent cost 年度等量成本法 Y1cL dQn
A (33)annual report and accounts 年度报告和报表 W'6DwV|
A (34)appraisal cost 检验成本 nf
pO
A (35)appropriation account 盈余分配账户 (^yaAy#4
A (36)articles of association 公司章程细则 Y%i<~"k
A (37)assets 资产 ZvyZ5UA
A (38)assets cover 资产保障 th{J;a
A (39)asset value per share 每股资产价值 bqn(5)% {
A (40)associated company 联营公司 e"866vc,
A (41)attainable standard 可达标准 A^aY-V
A (42)attributable profit 可归属利润 u-~ec{oBu
A (43)audit 审计 H:~bWd'iz
A (44)audit report 审计报告 .]>Tj^1
A (45)auditing standards 审计准则
"'5(UiSFz
A (46)authorized share capital 额定股本 @>2]zMFf
A (47)available hours 可用小时 ?q6#M&|j/I
A (48)avoidable costs 可避免成本 C-edQWbcP
B (49)back-to-back loan 易币贷款 |ts0j/A]Pi
B (50)backflush accounting 倒退成本计算 ];5J
B (51)bad debts 坏帐 XU7to]'K
B (52)bad debts ratio 坏帐比率 ]O;*Y{:Y
B (53)bank charges 银行手续费 3nBZ+n4z
B (54)bank overdraft 银行透支 #GGa, @O
B (55)bank reconciliation 银行存款调节表 <HnJD/g
B (56)bank statement 银行对账单 ";U~wZW_
B (57)bankruptcy 破产 ?Nt( sZ-
B (58)basis of apportionment 分摊基础 ">T\]V$R
B (59)batch 批量 w!UF^~
B (60)batch costing 分批成本计算 MXW1:
B (61)beta factor B(市场)风险因素 u""26k51
B (62)bill 账单 O#.YTTj
B (63)bill of exchange 汇票 4lPO*:/
B (64)bill of landing 提单 {5VJprTbv
B (65)bill of materials 用料预计单 emQc%wd{
B (66)bill payable 应付票据 u'? +JUd1
B (67)bill receivable 应收票据 ksq4t
B (68)bin card 存货记录卡 @Yt394gA%\
B (69)bonus 红利 uWx<J3~q.
B (70)book-keeping 薄记 qBF|' .$^
B (71)Boston classification 波士顿分类 6!i`\>I]
B (72)breakeven chart 保本图 yoGG[l2k>s
B (73)breakeven point 保本点 4evN^es'I_
B (74)breaking-down time 复位时间 xqSZ{E:
B (75)budget 预算 M*k,M=sX
B (76)budget center 预算中心 a)lCp
B (77)budget cost allowance 预算成本折让 T=/c0#Q|q
B (78)budget manual 预算手册 <<
=cZ.HP
B (79)budget period 预算期间 _'!qOt7D
B (80)budgetary control 预算控制 Lvt3S
.l
B (81)budgeted capacity 预算生产能力 a6zWg7 PN
B (82)burden 制造费用 ZeG4z({af
B (83)business center 经营中心 ~5Fx[q
B (84)business entity 营业个体 TgJ+:^+0
B (85)business unit 经营单位 ms3"
B (86)buy-out management 管理性购买产权 :Xy51p`.;]
B (87)by-product 副产品 %V;*E]
C (88)called-up share capital 催缴股本 NEIF1(:
C (89)capacity 生产能力 P7>\j*U91{
C (90)capacity ratios 生产能力比率 S.[L?uE~F
C (91)capital 资本 !hJ!ck]M
C (92)capital assets pricing model 资本资产计价模式 `i|!wD,=\
C (93)capital commitment 承诺资本 0v EQgx>
C (94)capital employed 已运用的资本 qJ5b;=
C (95)capital expenditure 资本支出 ?Xpk"N7
C (96)capital expenditure authorization 资本支出核准 Iep_,o.Sk
C (97)capital expenditure control 资本支出控制 MMO/vJC
C (98)capital expenditure proposal 资本支出申请 R{[v#sF >#
C (99)capital funding planning 资本基金筹集计划 5222"yn"c
C (100)capital gain 资本收益 c)Ng
9p
C (101)capital investment appraisal 资本投资评估 3\]j4*i!
C (102)capital maintenance 资本保全 s Y4wdG
C (103)capital resource planning 资本资源计划 s5v}S'uO{
C (104)capital surplus 资本盈余 P#3J@aRC
C (105)capital turnover 资本周转率 N MkOx$
C (106)card 记录卡 Eve,*ATI
C (107)cash 现金 ,2 xD>+=
C (108)cash account 现金账户 k]AL\)
&W
C (109)cash book 现金账薄 jHob{3
C (110)cash cow 金牛产品 '_Q';T_n99
C (111)cash flow 现金流量 R`o
Xkj
C (112)cash discounted 现金贴现 7[ n
|3
C (113)cash flow budget 现金流量预算 63'%+
C (114)cash flow statement 现金流量表 rR
^o
C (115)cash ledger 现金分类账 L{1[:a)']B
C (116)cash limit 现金限额 7}NvO"u
C (117)CCA 现时成本会计 IRR b^Q6
C (118)center 中心 daCkjDGl\
C (119)changeover time 变更时间 IR3+BDE)>
C (120)chartered entity 特许经济个体 H6 ,bpjY
C (121)cheque 支票 /F^
Jn_
C (122)cheque register 支票登记薄 e34g=]"
C (123)coin analysis 零钱分类 t%,:L.?J#
C (124)classification 分类 fg,vTpBk
C (125)clock card 工时卡 \'zloBU
C (126)code 代码 C
XuMNa
C (127)commitment accounting 承诺确认会计 )l(DtU!E
C (128)common cost 共同成本 OK-*TPrc
C (129)company limited by guarantee 有限担保责任公司 }s"].Xm^2