A (1)ABC 作业基础成本计算 nh7_
jEX
A (2)absorbed overhead 已吸收制造费用 |FFz $'8)
A (3)absorption costing 吸收成本计算 NPv.7,
A (4)account 账户,报表 #P!<u Lc%
A (5)accounting postulate 会计假设 lpPPI+|4N
A (6)accounting series release 会计公告文件 \ v+>qY<q
A (7)accounting valuation 会计计价 ^EN
)}:%Z
A (8)account sale 承销清单 {Zw;<1{E
A (9)accountability concept 经营责任概念 6y YjZ<
A (10)accountancy 会计职业 NxA4*_|H9
A (11)accountant 会计师 ]Ndy12,M
A (12)accounting 会计 Ij O
BY
A (13)agency cost 代理成本 .dYv.[?hL
A (14)accounting bases 会计基础 (z;lNl(*C
A (15)accounting manual 会计手册 YXTV$A+lW
A (16)accounting period 会计期间 f4,|D |
A (17)accounting policies 会计方针 K:9AP{+
A (18)accounting rate of return 会计报酬率 g/l:q&Q<
A (19)accounting reference date 会计参照日 K%`]HW@I{
A (20)accounting reference period 会计参照期间 h}nS& .
A (21)accrual concept 应计概念 ^?]-Q*w3Qs
A (22)accrual expenses 应计费用 )Vy
0V=
A (23)acid test ration 速动比率(酸性测试比率) W'Ew!]Q3
A (24)acquisition 购置 Y(aUB$"
A (25)acquisition accounting 收购会计 LV 1drc
A (26)activity based accounting 作业基础成本计算 zrSYLG
A (27)adjusting events 调整事项 W=g'Xu!|!2
A (28)administrative expenses 行政管理费 Q%~BD@Io
A (29)advice note 发货通知 A
?tna6W:
A (30)amortization 摊销 dYOY8r/
A (31)analytical review 分析性检查 }; 7I
A (32)annual equivalent cost 年度等量成本法 feS$)H9-
A (33)annual report and accounts 年度报告和报表 MrUjqv6a[
A (34)appraisal cost 检验成本 J:'_S `J
A (35)appropriation account 盈余分配账户 Q)XH5C2X
A (36)articles of association 公司章程细则 I%:? f{\
A (37)assets 资产 zC:Pg4=w]
A (38)assets cover 资产保障 ,j{tGj_
A (39)asset value per share 每股资产价值 R<I#.
KD
A (40)associated company 联营公司 A[@ko
LCL
A (41)attainable standard 可达标准 *otgI"y\
A (42)attributable profit 可归属利润 I
*N v|HST
A (43)audit 审计 /?
d)01
A (44)audit report 审计报告
e*`ht+
A (45)auditing standards 审计准则 &:ZR % f
A (46)authorized share capital 额定股本 ^uG^>Om*
A (47)available hours 可用小时 bxwwYSS
A (48)avoidable costs 可避免成本 K:XP;#OsP
B (49)back-to-back loan 易币贷款 V= &M\58
B (50)backflush accounting 倒退成本计算 78*8-
B (51)bad debts 坏帐 x'?p?u~[
B (52)bad debts ratio 坏帐比率 B R
B (53)bank charges 银行手续费 # X1a v
B (54)bank overdraft 银行透支 :J @3:+sr
B (55)bank reconciliation 银行存款调节表 $"(
15U
B (56)bank statement 银行对账单 NCT:! &
B (57)bankruptcy 破产 Y j bp:
B (58)basis of apportionment 分摊基础 T(Yp90'6
B (59)batch 批量 R|$b\3
B (60)batch costing 分批成本计算 8PVjNS/
B (61)beta factor B(市场)风险因素 +w.$"dF!
B (62)bill 账单 n8)
&1
q?V
B (63)bill of exchange 汇票 | @ ut/
B (64)bill of landing 提单 rZ n@i
B (65)bill of materials 用料预计单 3O-vO= D
B (66)bill payable 应付票据 lw~
V
B (67)bill receivable 应收票据 JvvN>bg
B (68)bin card 存货记录卡 |q j"p
B (69)bonus 红利 /TPtPq<7:#
B (70)book-keeping 薄记 rp"5176
B (71)Boston classification 波士顿分类 jTg~]PQ^
B (72)breakeven chart 保本图 i5Sya] FN
B (73)breakeven point 保本点 HnjA78 %i
B (74)breaking-down time 复位时间 "P|n'Mx
B (75)budget 预算 R{Zd ]HT
B (76)budget center 预算中心 ' ZI8n MY
B (77)budget cost allowance 预算成本折让
$v#`2S(7
B (78)budget manual 预算手册 opm _
|0
B (79)budget period 预算期间 XC; Icr)
B (80)budgetary control 预算控制 KIv_
AMr
B (81)budgeted capacity 预算生产能力 ![Gn0X?]
B (82)burden 制造费用 hQY`7m>L
B (83)business center 经营中心 {PxF G<^U
B (84)business entity 营业个体 ORF:~5[YS`
B (85)business unit 经营单位 b W!
&n
B (86)buy-out management 管理性购买产权 z k}AGw
B (87)by-product 副产品 '@@!lV
C (88)called-up share capital 催缴股本 45wtl/^9
C (89)capacity 生产能力 K, !
V _
C (90)capacity ratios 生产能力比率 XKws_
C (91)capital 资本 &)+H''JY
C (92)capital assets pricing model 资本资产计价模式 A-uIZ
zC
C (93)capital commitment 承诺资本 .QKyB>s
C (94)capital employed 已运用的资本 pZ \7!rON
C (95)capital expenditure 资本支出 ^Y+C!I
C (96)capital expenditure authorization 资本支出核准 !Tv3W Q@
C (97)capital expenditure control 资本支出控制 R{bG`C8.d
C (98)capital expenditure proposal 资本支出申请 (&Lt &i _
C (99)capital funding planning 资本基金筹集计划 ToPjB vD
C (100)capital gain 资本收益 \$.{*f
C (101)capital investment appraisal 资本投资评估 iti rh"[
C (102)capital maintenance 资本保全 U'9z.2"}9
C (103)capital resource planning 资本资源计划 NNbdP;=:u
C (104)capital surplus 资本盈余 +e
2:? d@
C (105)capital turnover 资本周转率 4c(Em+ 4
C (106)card 记录卡 `vOL3`P
C (107)cash 现金 %>=6v} f,+
C (108)cash account 现金账户 K .mxF,H
C (109)cash book 现金账薄 Kw?3joy
C (110)cash cow 金牛产品 m#8[")a$"
C (111)cash flow 现金流量 jMTM:~0N
C (112)cash discounted 现金贴现 K
y%lu^
C (113)cash flow budget 现金流量预算 n6WKk+
C (114)cash flow statement 现金流量表 }]mx Kz
C (115)cash ledger 现金分类账 ~I+Mu I[
C (116)cash limit 现金限额 e*lL.
C (117)CCA 现时成本会计 f4Y)GO<R]
C (118)center 中心
HrsG^x
C (119)changeover time 变更时间 'n,V*9
C (120)chartered entity 特许经济个体 u) <s*jk
C (121)cheque 支票 Rb0I7~Z%'d
C (122)cheque register 支票登记薄 lc m [l
C (123)coin analysis 零钱分类 kq5X<'MM9N
C (124)classification 分类 _7;:*'>a4
C (125)clock card 工时卡 A|+QUPD
C (126)code 代码 \|{/.R
C (127)commitment accounting 承诺确认会计 < z2wt
C (128)common cost 共同成本 / 'qoKof
C (129)company limited by guarantee 有限担保责任公司 -%yrs6
