A (1)ABC 作业基础成本计算 Wm
A:"!~M
A (2)absorbed overhead 已吸收制造费用 u cn aj|
A (3)absorption costing 吸收成本计算 + ]__zm/^
A (4)account 账户,报表 N7E[wOP
A (5)accounting postulate 会计假设 mA4v 4z
A (6)accounting series release 会计公告文件 ]EK"AuEz`
A (7)accounting valuation 会计计价 @#V{@@3$
A (8)account sale 承销清单 5P! ZJ3C
A (9)accountability concept 经营责任概念 R_*\?^k|A
A (10)accountancy 会计职业 w&H
?; 1
A (11)accountant 会计师 tSm|U<
A (12)accounting 会计 ^qDkSoqC"
A (13)agency cost 代理成本 6^zv:C%
A (14)accounting bases 会计基础 -r,J>2`l
A (15)accounting manual 会计手册 ~E!"YkIr
A (16)accounting period 会计期间 |%tR#!&[:g
A (17)accounting policies 会计方针 $DMeU A\av
A (18)accounting rate of return 会计报酬率 /M#A[tZ3
A (19)accounting reference date 会计参照日 $HH( 8NoL
A (20)accounting reference period 会计参照期间 )sL: iGU
A (21)accrual concept 应计概念 h VlL"w*1
A (22)accrual expenses 应计费用 lf Giw^
A (23)acid test ration 速动比率(酸性测试比率) 2M ;{|U
A (24)acquisition 购置 Pc$<Cv|vz
A (25)acquisition accounting 收购会计 ,wq.C6;&
A (26)activity based accounting 作业基础成本计算 1{,WY(,c
A (27)adjusting events 调整事项 ]y(#]Tw\
A (28)administrative expenses 行政管理费 T&!>lqU!J
A (29)advice note 发货通知 |e9}G,1
A (30)amortization 摊销 8U8"k
A (31)analytical review 分析性检查 U,]z)1#
X|
A (32)annual equivalent cost 年度等量成本法 sFGX W
A (33)annual report and accounts 年度报告和报表 'rg
$%M*(
A (34)appraisal cost 检验成本 [<%yU y
A (35)appropriation account 盈余分配账户 O,bj_CW x
A (36)articles of association 公司章程细则 fg,~[%1
A (37)assets 资产 @^P=jXi<
A (38)assets cover 资产保障 w,l1&=d
A (39)asset value per share 每股资产价值 J>+Dv?Ni$
A (40)associated company 联营公司 eF2<L [9
A (41)attainable standard 可达标准 +J^}"dG
A (42)attributable profit 可归属利润 LAr6J
A (43)audit 审计 X&Mc NO6"
A (44)audit report 审计报告 aMHIOA%Kh
A (45)auditing standards 审计准则 S 'A~9+
A (46)authorized share capital 额定股本 r3KV.##u,
A (47)available hours 可用小时 YZoH{p9f
A (48)avoidable costs 可避免成本 }R
J2\CP
B (49)back-to-back loan 易币贷款 B0YY7od
B (50)backflush accounting 倒退成本计算 r6 7 3+
B (51)bad debts 坏帐 ]
{y ';MZ
B (52)bad debts ratio 坏帐比率 XjX<?W
B (53)bank charges 银行手续费 <H 3}N!
B (54)bank overdraft 银行透支 L $jR g
B (55)bank reconciliation 银行存款调节表 Z1>pOJm
B (56)bank statement 银行对账单 qV(Plt%
B (57)bankruptcy 破产 7tyn?t0 n
B (58)basis of apportionment 分摊基础 O 4}cv
B (59)batch 批量 T? =jKLPC
B (60)batch costing 分批成本计算 #!5GGe{I
B (61)beta factor B(市场)风险因素 5[ @4($q8
B (62)bill 账单 Tn-H8;Hg
B (63)bill of exchange 汇票 \F< ]l6E
B (64)bill of landing 提单 eDy}_By^
B (65)bill of materials 用料预计单 Ya>cGaLq
B (66)bill payable 应付票据 m=n
V$H
B (67)bill receivable 应收票据 )k d PAw
B (68)bin card 存货记录卡 H!xBFiOH$n
B (69)bonus 红利 (57x5qP
X
B (70)book-keeping 薄记 W58 \V
B (71)Boston classification 波士顿分类 3kJAaI8
B (72)breakeven chart 保本图 &'(: xjN
B (73)breakeven point 保本点 1&m08dZm5
B (74)breaking-down time 复位时间 7u!p.kN
B (75)budget 预算 6b)1B\p
B (76)budget center 预算中心 tBf u{oC
B (77)budget cost allowance 预算成本折让 R Jg# A`
B (78)budget manual 预算手册
r_ o2d 8
B (79)budget period 预算期间 .Oim7JQ8
B (80)budgetary control 预算控制 20K<}:5t1
B (81)budgeted capacity 预算生产能力 Xe*
L^8+
B (82)burden 制造费用 cW3; 5
B (83)business center 经营中心 U"ga 0X5
B (84)business entity 营业个体 n ,H;PB
B (85)business unit 经营单位 'QkL%z 0
B (86)buy-out management 管理性购买产权 P l 5+Oo
B (87)by-product 副产品 >u6kT\|^C
C (88)called-up share capital 催缴股本 z? cRsqf
C (89)capacity 生产能力 Ot/Y?=j~
C (90)capacity ratios 生产能力比率 !IT']kA
C (91)capital 资本 ?X eRL<n
C (92)capital assets pricing model 资本资产计价模式 B]kz3FF
C (93)capital commitment 承诺资本 8IVKS>
C (94)capital employed 已运用的资本 / P{f#rV5
C (95)capital expenditure 资本支出 {9)LHX7dN
C (96)capital expenditure authorization 资本支出核准 P+]39p{
C (97)capital expenditure control 资本支出控制 ` !rHH
C (98)capital expenditure proposal 资本支出申请 } #$Y^ +UN
C (99)capital funding planning 资本基金筹集计划 xo?f90+(
C (100)capital gain 资本收益 S__ o#nf`%
C (101)capital investment appraisal 资本投资评估
kH{axMNc
C (102)capital maintenance 资本保全 *WOA",gZ
C (103)capital resource planning 资本资源计划 IoA"e@~t
C (104)capital surplus 资本盈余 <Q%o}m4Kt
C (105)capital turnover 资本周转率 EI+.Q
C (106)card 记录卡 '1bdBx\< .
C (107)cash 现金 bluC P|
C (108)cash account 现金账户 gBrIqM i5
C (109)cash book 现金账薄 KUB"@wUr
C (110)cash cow 金牛产品 YwKY3kL
C (111)cash flow 现金流量 o6svSS
C (112)cash discounted 现金贴现 cD LS)
C (113)cash flow budget 现金流量预算 JP[BSmhAV
C (114)cash flow statement 现金流量表 ~r=u1]z
C (115)cash ledger 现金分类账 D?9 =q
C (116)cash limit 现金限额 `o
q
3G }
C (117)CCA 现时成本会计 ko aH31Q
C (118)center 中心 zQ7SiRt7*
C (119)changeover time 变更时间 ydBoZ3 }
C (120)chartered entity 特许经济个体 B<_T"n'#b
C (121)cheque 支票 v6iV#yz3(
C (122)cheque register 支票登记薄 T 0Y=g n
C (123)coin analysis 零钱分类 o. sa ?*
C (124)classification 分类 X8Gw8^t
C (125)clock card 工时卡 lK}F>6^\
C (126)code 代码 z07! i@ue~
C (127)commitment accounting 承诺确认会计 t7n*kiN<q
C (128)common cost 共同成本 rMLCt Gi
C (129)company limited by guarantee 有限担保责任公司 LkJ3 :3O
