A (1)ABC 作业基础成本计算 u_U51C\rb
A (2)absorbed overhead 已吸收制造费用 /CN^">|_
A (3)absorption costing 吸收成本计算 yN~: 3
A (4)account 账户,报表 5lC "10
A (5)accounting postulate 会计假设 1)M>vdrP
A (6)accounting series release 会计公告文件 aOj5b>>
A (7)accounting valuation 会计计价 l4d2i;4BK
A (8)account sale 承销清单 PR
Cr7f
A (9)accountability concept 经营责任概念 e&u HU8k*
A (10)accountancy 会计职业 ef!V EtEOv
A (11)accountant 会计师 !g~xn2m$R
A (12)accounting 会计 I
Xf@YV
A (13)agency cost 代理成本 *(x`cf;k
A (14)accounting bases 会计基础 _D(F[p|
A (15)accounting manual 会计手册 ( UV8M\
A (16)accounting period 会计期间 E-irB/0
A (17)accounting policies 会计方针 S-:l
60.
A (18)accounting rate of return 会计报酬率 *Ta*0Fr=9|
A (19)accounting reference date 会计参照日 Rj%q)aw'
A (20)accounting reference period 会计参照期间 t{K1ht$[:
A (21)accrual concept 应计概念 PhM3?$
A (22)accrual expenses 应计费用 pUr.<yc&u
A (23)acid test ration 速动比率(酸性测试比率) |k+Y >I&
A (24)acquisition 购置 i3>7R'q>
A (25)acquisition accounting 收购会计 -`B|$ W
A (26)activity based accounting 作业基础成本计算 SVaC)O(
A (27)adjusting events 调整事项 jzu1>*ok
A (28)administrative expenses 行政管理费 mg*[,_3q33
A (29)advice note 发货通知 f|_iHY
A (30)amortization 摊销 }dE0WJcO
A (31)analytical review 分析性检查 UMw1&"0:
A (32)annual equivalent cost 年度等量成本法 BxO8oKe
A (33)annual report and accounts 年度报告和报表
#IyxH$
A (34)appraisal cost 检验成本 4RNB\D
A (35)appropriation account 盈余分配账户 !["WnF{5eC
A (36)articles of association 公司章程细则 Je+z\eT!5<
A (37)assets 资产 zD-.bHo>.
A (38)assets cover 资产保障 "wT[LA9\
A (39)asset value per share 每股资产价值 QkwBw^'_5
A (40)associated company 联营公司 Dw?nf
A (41)attainable standard 可达标准 /WB^h6qg
A (42)attributable profit 可归属利润 PygaW&9Z|d
A (43)audit 审计 gz-}nCSi
A (44)audit report 审计报告 `$7j:<c=
A (45)auditing standards 审计准则 vWcU+GBZI
A (46)authorized share capital 额定股本 CbA!
A (47)available hours 可用小时 Y dmYE$
A (48)avoidable costs 可避免成本 Uo<d]4p
$
B (49)back-to-back loan 易币贷款 ;zIAh[z
B (50)backflush accounting 倒退成本计算 vu;pILN
B (51)bad debts 坏帐 `\P#TBM
B (52)bad debts ratio 坏帐比率 NSUw7hnWvz
B (53)bank charges 银行手续费 znzh$9tH
B (54)bank overdraft 银行透支 +HQX]t:Y
B (55)bank reconciliation 银行存款调节表 B)O{+avu
B (56)bank statement 银行对账单 oEd+
B (57)bankruptcy 破产 PW x9CT
B (58)basis of apportionment 分摊基础 >&7K|$y.J
B (59)batch 批量 UYn5Pix
B (60)batch costing 分批成本计算 >uN{co hs
B (61)beta factor B(市场)风险因素 (PE x<r1
B (62)bill 账单 )" q$g&
B (63)bill of exchange 汇票 ) RS*MEgA
B (64)bill of landing 提单 @k>}h\w
B (65)bill of materials 用料预计单 +]
>o@
B (66)bill payable 应付票据 gE]6]L
B (67)bill receivable 应收票据 FCnOvF65
B (68)bin card 存货记录卡 E*'sk
B (69)bonus 红利 d
_)5Ks}
B (70)book-keeping 薄记 }lt5!u~}
B (71)Boston classification 波士顿分类 +sq'\Tbp
B (72)breakeven chart 保本图 FD:3;nUY7
B (73)breakeven point 保本点 `>-fU<Q1
B (74)breaking-down time 复位时间 tBC`(7E}
B (75)budget 预算 ],#Xa.r
B (76)budget center 预算中心 Hd]o?q\
B (77)budget cost allowance 预算成本折让 Cp4 U`]
B (78)budget manual 预算手册 nv$>iJ^~H
B (79)budget period 预算期间 kU:ge
B (80)budgetary control 预算控制 Sc b'
B (81)budgeted capacity 预算生产能力 Qa`+-Wu8
B (82)burden 制造费用 rhff8C//'
B (83)business center 经营中心 /q1k)4?E
B (84)business entity 营业个体 _[)f<`!g_V
B (85)business unit 经营单位 X$r5KJU
B (86)buy-out management 管理性购买产权 -g n!8G1
B (87)by-product 副产品 v']Tusmg
C (88)called-up share capital 催缴股本 _2Zc?*4
C (89)capacity 生产能力 _uXb 9
C (90)capacity ratios 生产能力比率 /(oxK>*F
C (91)capital 资本 3~q#P
C (92)capital assets pricing model 资本资产计价模式 osM[Xv
C (93)capital commitment 承诺资本 Qg6tJB
C (94)capital employed 已运用的资本 "+XF'ZO
C (95)capital expenditure 资本支出 G*s5GG@Z.
C (96)capital expenditure authorization 资本支出核准 H0(.p'eN
C (97)capital expenditure control 资本支出控制 ?,}:)oA_
C (98)capital expenditure proposal 资本支出申请 [_T
6
C (99)capital funding planning 资本基金筹集计划 JU Xo3D~
C (100)capital gain 资本收益 D :)HKD.
C (101)capital investment appraisal 资本投资评估 M{z&h>
C (102)capital maintenance 资本保全 r S>@>8k2,
C (103)capital resource planning 资本资源计划 P(oGNKAS
C (104)capital surplus 资本盈余 ,NAwSmocVP
C (105)capital turnover 资本周转率 C>A} e6o
C (106)card 记录卡 x)R1aq
C (107)cash 现金 B#]:1:Qn
C (108)cash account 现金账户 =Q,D3F
-+f
C (109)cash book 现金账薄 b{BiC&3
C (110)cash cow 金牛产品 XqLR2d
C (111)cash flow 现金流量 !c"EgP+
C (112)cash discounted 现金贴现 #.<Dq8u
C (113)cash flow budget 现金流量预算 {3T&6 LA
C (114)cash flow statement 现金流量表 (%j V[Q
C (115)cash ledger 现金分类账 g#Z7ReMw
C (116)cash limit 现金限额 ZU$QwI8
C (117)CCA 现时成本会计 J``5;%TJp
C (118)center 中心 Bx/)Sl@
C (119)changeover time 变更时间 Alv
"D
C (120)chartered entity 特许经济个体 _WGWU7h
C (121)cheque 支票 %!7A" >ai
C (122)cheque register 支票登记薄 lDL(,ZZS`
C (123)coin analysis 零钱分类 z57q|
C (124)classification 分类 Z,-J
tl
C (125)clock card 工时卡 HBNX a
C (126)code 代码 d(j
g
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C (127)commitment accounting 承诺确认会计 !gL1
C (128)common cost 共同成本 B qo#cnlG
C (129)company limited by guarantee 有限担保责任公司 D;h JK-Y