A (1)ABC 作业基础成本计算 |3{&@7
A (2)absorbed overhead 已吸收制造费用 @-)t
M.8~
A (3)absorption costing 吸收成本计算 QJW`}`R
A (4)account 账户,报表 "{E qhR~
A (5)accounting postulate 会计假设 G2#d$
A (6)accounting series release 会计公告文件 a{!r`>I\f
A (7)accounting valuation 会计计价 $>R(W=Q
A (8)account sale 承销清单 7yt=]1
A (9)accountability concept 经营责任概念 }4>JO""
A (10)accountancy 会计职业 46h@j>/K
A (11)accountant 会计师 o+?rI
p
A (12)accounting 会计 b}G24{
A (13)agency cost 代理成本 gr-x|wK
A (14)accounting bases 会计基础 @4!x>q$3
A (15)accounting manual 会计手册 .A1\J@b
A (16)accounting period 会计期间 R
4wr
A (17)accounting policies 会计方针 r,N[ )@
A (18)accounting rate of return 会计报酬率 8z<r.joxC
A (19)accounting reference date 会计参照日 ue8qIZH
A (20)accounting reference period 会计参照期间 #*c F8NV-
A (21)accrual concept 应计概念 jko"MfJ
A (22)accrual expenses 应计费用 n^hocGH*
A (23)acid test ration 速动比率(酸性测试比率) zQH]s?v
A (24)acquisition 购置 Sg]
J7;]
A (25)acquisition accounting 收购会计 &,i~ cG?
A (26)activity based accounting 作业基础成本计算 -@IL"U6
A (27)adjusting events 调整事项
nMo
WOP'
A (28)administrative expenses 行政管理费 |c2v%'J2G
A (29)advice note 发货通知 15zrrU~D
A (30)amortization 摊销 :&J8.G^
A (31)analytical review 分析性检查 A%vsno!
A (32)annual equivalent cost 年度等量成本法 'FzN[% K"
A (33)annual report and accounts 年度报告和报表 R:aYL~
A (34)appraisal cost 检验成本 NNa1EXZ[
A (35)appropriation account 盈余分配账户 p8, 0lo
A (36)articles of association 公司章程细则 ACjf\4Q
A (37)assets 资产 #
4|9Fj??
A (38)assets cover 资产保障 XNH4==4
A (39)asset value per share 每股资产价值 &!y]:CC{
A (40)associated company 联营公司 YCw('i(|
A (41)attainable standard 可达标准 ]=D5p_A(
A (42)attributable profit 可归属利润 E=/[s]@5
A (43)audit 审计 2 Y|D'^
A (44)audit report 审计报告 RP(/x+V
A (45)auditing standards 审计准则 5]7&IDA]]9
A (46)authorized share capital 额定股本 vN{-?
A (47)available hours 可用小时 [}3cDR
A (48)avoidable costs 可避免成本 (Q-I8Y8l8
B (49)back-to-back loan 易币贷款 *(*+`qZL{(
B (50)backflush accounting 倒退成本计算 \~X&o% y
B (51)bad debts 坏帐 HPa|uDVv
B (52)bad debts ratio 坏帐比率 2[dIOb4b
B (53)bank charges 银行手续费 y67uH4&Vm
B (54)bank overdraft 银行透支 y,<$X.>QO|
B (55)bank reconciliation 银行存款调节表 A1*4*
B (56)bank statement 银行对账单 daOS8_py
B (57)bankruptcy 破产 el'j&I
B (58)basis of apportionment 分摊基础 M^H90GN)X
B (59)batch 批量 V2yveNz\7
B (60)batch costing 分批成本计算 '1]7zWbW
B (61)beta factor B(市场)风险因素 7nz!0I^
B (62)bill 账单 {TL +7kiX/
B (63)bill of exchange 汇票 4YJ=q% G
B (64)bill of landing 提单 IMad$AKc
B (65)bill of materials 用料预计单 n6d^>s9J
B (66)bill payable 应付票据
Yjup
B (67)bill receivable 应收票据 |5xz l
B (68)bin card 存货记录卡 i<u9:W
B (69)bonus 红利 ;aK.%-s-Z
B (70)book-keeping 薄记 O}gX{_|6
B (71)Boston classification 波士顿分类 (G8
B (72)breakeven chart 保本图 (5;D7zdA
B (73)breakeven point 保本点 K&UE0JO'
B (74)breaking-down time 复位时间 a{`"6
8
B (75)budget 预算 X&\o{w9%
B (76)budget center 预算中心 5
R*lVUix
B (77)budget cost allowance 预算成本折让 iMWW%@U^=
B (78)budget manual 预算手册 ~tNY"{OV#
B (79)budget period 预算期间 \n@V-b
B (80)budgetary control 预算控制 IT1PPm
B (81)budgeted capacity 预算生产能力 xeB4r/6
B (82)burden 制造费用 @\~tHJ?hQd
B (83)business center 经营中心 >38
Lt\
B (84)business entity 营业个体 )C}KR`"
B (85)business unit 经营单位 T_~KxQ
B (86)buy-out management 管理性购买产权 6+8mV8{-8
B (87)by-product 副产品 l#6&WWmr
C (88)called-up share capital 催缴股本 u)7
]1e{
C (89)capacity 生产能力 ZT9IMihV
C (90)capacity ratios 生产能力比率 l<2oklo5
C (91)capital 资本 sA\L7`2H
C (92)capital assets pricing model 资本资产计价模式 n{=7 yK
C (93)capital commitment 承诺资本 ih!~G5Xi9i
C (94)capital employed 已运用的资本 rBevVc![
C (95)capital expenditure 资本支出 B+Q+0tw*i
C (96)capital expenditure authorization 资本支出核准 E|,30Z+
C (97)capital expenditure control 资本支出控制 cqk]NL`'
C (98)capital expenditure proposal 资本支出申请 Y*\6o7
C (99)capital funding planning 资本基金筹集计划 hrT%XJl
C (100)capital gain 资本收益 -gSj>b7T
C (101)capital investment appraisal 资本投资评估 /:Y9sz uW`
C (102)capital maintenance 资本保全 !
o^Ic`FhS
C (103)capital resource planning 资本资源计划 U"B.:C2
C (104)capital surplus 资本盈余 RH=$h! 5
C (105)capital turnover 资本周转率 Bj&_IDs4
C (106)card 记录卡 "!a`ygqpT
C (107)cash 现金 Q)+Y}
C (108)cash account 现金账户 &9@gm--b:
C (109)cash book 现金账薄 gV.f*E1C
C (110)cash cow 金牛产品 hBoP=X.~
C (111)cash flow 现金流量 XSl!T/d
C (112)cash discounted 现金贴现 <Cr8V'c
C (113)cash flow budget 现金流量预算 j=Q$K#sBt
C (114)cash flow statement 现金流量表 `A"Q3sf%
C (115)cash ledger 现金分类账 L1F###c
C (116)cash limit 现金限额 <c\]Ct
C (117)CCA 现时成本会计 [Gf{f\O
C (118)center 中心 'f6PjI
C (119)changeover time 变更时间 I<xy?{s
C (120)chartered entity 特许经济个体 $vqU|]J`
C (121)cheque 支票 JE9>8+
C (122)cheque register 支票登记薄 hU)'OKe
C (123)coin analysis 零钱分类 S" {GlRpd
C (124)classification 分类 =
uk`pj[l
C (125)clock card 工时卡 [88{@)
C (126)code 代码 enPLaiJ'|q
C (127)commitment accounting 承诺确认会计 7 7^
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C (128)common cost 共同成本 rd|crD3
C (129)company limited by guarantee 有限担保责任公司
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