A (1)ABC 作业基础成本计算 }}VB#
A (2)absorbed overhead 已吸收制造费用 RXj6L~vs5_
A (3)absorption costing 吸收成本计算 ?<#2raH-
A (4)account 账户,报表 `S{Blv
A (5)accounting postulate 会计假设 W?B(Jsv
A (6)accounting series release 会计公告文件 N%,!&\L
A (7)accounting valuation 会计计价 XazKS4(
A (8)account sale 承销清单 <R?_Yjs
w
A (9)accountability concept 经营责任概念 5"]t{-PD
A (10)accountancy 会计职业 g+-=/Ge
A (11)accountant 会计师 4p%=8G|
A (12)accounting 会计 'xC83}!k
A (13)agency cost 代理成本 HcrI3
v|6
A (14)accounting bases 会计基础 D =Pv:)*]
A (15)accounting manual 会计手册 aB(6yBBoxj
A (16)accounting period 会计期间 RNJUA^{
A (17)accounting policies 会计方针 bS9<LQ*
A (18)accounting rate of return 会计报酬率 P2+Z^J`Y>
A (19)accounting reference date 会计参照日 TyCMZsvM,
A (20)accounting reference period 会计参照期间 s]X]jfA.
A (21)accrual concept 应计概念 J"x M[c2
A (22)accrual expenses 应计费用 }5)sS}C
A (23)acid test ration 速动比率(酸性测试比率) g`skmHS89
A (24)acquisition 购置 V0Z\e
_I
A (25)acquisition accounting 收购会计 bLfbzkNV\1
A (26)activity based accounting 作业基础成本计算 aFj)s?$4]K
A (27)adjusting events 调整事项 73C
A (28)administrative expenses 行政管理费 U1>VKP;5Nn
A (29)advice note 发货通知 y'9
bs
A (30)amortization 摊销 Uv-xP(X
A (31)analytical review 分析性检查 -cjwa-9
~
A (32)annual equivalent cost 年度等量成本法 _TRO2p0
A (33)annual report and accounts 年度报告和报表 S&C
A (34)appraisal cost 检验成本 ^r7-
|
A (35)appropriation account 盈余分配账户 !*?Ss
A (36)articles of association 公司章程细则 u'?yc"d>#
A (37)assets 资产 z'G~b[kG4n
A (38)assets cover 资产保障 {ER%r'(4Z
A (39)asset value per share 每股资产价值 ;!CYp;
_
A (40)associated company 联营公司 `z=I}6){
A (41)attainable standard 可达标准 #NAlje( 7
A (42)attributable profit 可归属利润 `dYM+ jpa
A (43)audit 审计 l"\W] 'T:r
A (44)audit report 审计报告 ?5%|YsJP_
A (45)auditing standards 审计准则 &DMKZMj<Q*
A (46)authorized share capital 额定股本 ~ "]6
A (47)available hours 可用小时 s^/<6kwO
A (48)avoidable costs 可避免成本 =Of!1TR(
B (49)back-to-back loan 易币贷款 !KUV,>L
B (50)backflush accounting 倒退成本计算 ?Afx{H7
B (51)bad debts 坏帐 +M+ht
B (52)bad debts ratio 坏帐比率 #K3A{
jb,
B (53)bank charges 银行手续费 dz',
!|>
B (54)bank overdraft 银行透支 !,*#e
B (55)bank reconciliation 银行存款调节表 ~$0Qvyb>
B (56)bank statement 银行对账单 [8k7-}[
B (57)bankruptcy 破产 "e4hPY#
B (58)basis of apportionment 分摊基础 HS|X//]
B (59)batch 批量 3q=A35*LT>
B (60)batch costing 分批成本计算 !!=%ty
B (61)beta factor B(市场)风险因素 J^@0Ff;=5^
B (62)bill 账单 |]5g+sd
B (63)bill of exchange 汇票 C^@~
B (64)bill of landing 提单 o9!DK
B (65)bill of materials 用料预计单 {YCquoF
B (66)bill payable 应付票据 |M?yCo
B (67)bill receivable 应收票据 CW(]6s
u{
B (68)bin card 存货记录卡 zS*X9|p
B (69)bonus 红利 X*2MNx^K~
B (70)book-keeping 薄记 $vS`w4Y
B (71)Boston classification 波士顿分类 BfLh%XC
B (72)breakeven chart 保本图 =o5ZcC
B (73)breakeven point 保本点 [~;#]az
B (74)breaking-down time 复位时间 cS98%@DR
B (75)budget 预算 -f.<s!a
B (76)budget center 预算中心 U@<
>2
B (77)budget cost allowance 预算成本折让 Oj#nF@U
B (78)budget manual 预算手册 mAk@Q|u
B (79)budget period 预算期间 qA<PF+f
B (80)budgetary control 预算控制 "WTnC0<
B (81)budgeted capacity 预算生产能力 =Tf
uw
hV
B (82)burden 制造费用 y ?FKou'
B (83)business center 经营中心 3A_7R-sQ
B (84)business entity 营业个体 R{~Yh.)~
B (85)business unit 经营单位 #\G{2\R
B (86)buy-out management 管理性购买产权 bJD2c\qoc
B (87)by-product 副产品 &p1Et
C (88)called-up share capital 催缴股本 a;eV&~
C (89)capacity 生产能力 ~n#rATbxf
C (90)capacity ratios 生产能力比率 JVA JLq
C (91)capital 资本 K9FtFd
C (92)capital assets pricing model 资本资产计价模式 f i-E_
C (93)capital commitment 承诺资本 f1;Pzr
C (94)capital employed 已运用的资本 NTk"W!<Cl2
C (95)capital expenditure 资本支出 y< hIXC
C (96)capital expenditure authorization 资本支出核准 (( 0%>HJ{~
C (97)capital expenditure control 资本支出控制 C7`FM@z
C (98)capital expenditure proposal 资本支出申请 +*3\C!
C (99)capital funding planning 资本基金筹集计划 B
Mh949;
C (100)capital gain 资本收益 ~Dw.3P:-
C (101)capital investment appraisal 资本投资评估 M0<gea\ =
C (102)capital maintenance 资本保全 UNcS\t2N
C (103)capital resource planning 资本资源计划 k,S'i#4q4
C (104)capital surplus 资本盈余 zE +)oQ,
C (105)capital turnover 资本周转率 ~S)o('
C (106)card 记录卡 ![Z'jCpy
C (107)cash 现金 D+/27#
C (108)cash account 现金账户 IZczHHEL`b
C (109)cash book 现金账薄 p]uwGWDI
C (110)cash cow 金牛产品 2H8,&lY.p
C (111)cash flow 现金流量 d#.9!m~.
C (112)cash discounted 现金贴现
N3Ub|$}q
C (113)cash flow budget 现金流量预算 ajuwP1I
C (114)cash flow statement 现金流量表 -Cwx %
C (115)cash ledger 现金分类账
k#TonT
C (116)cash limit 现金限额 Bry\"V"'g
C (117)CCA 现时成本会计 LuS]D%
C (118)center 中心 le%_[/_I|
C (119)changeover time 变更时间 bZk7)b;1o
C (120)chartered entity 特许经济个体 \+mc
C (121)cheque 支票 ;"=a-$vm
C (122)cheque register 支票登记薄 DG&14c>g
C (123)coin analysis 零钱分类 hf
rF7{yj
C (124)classification 分类 [1@-F+
C (125)clock card 工时卡
Q_'3}:4
C (126)code 代码 D^To:N7U
C (127)commitment accounting 承诺确认会计 oJw~g[
C (128)common cost 共同成本 >h/J{T(P>h
C (129)company limited by guarantee 有限担保责任公司 s4bLL