A (1)ABC 作业基础成本计算 ;<OIu&,*
A (2)absorbed overhead 已吸收制造费用 sFqZ@t}~
A (3)absorption costing 吸收成本计算 )<nr;n
A (4)account 账户,报表 uW},I6g
A (5)accounting postulate 会计假设 e?rp$kq7
A (6)accounting series release 会计公告文件 eYLeytF]Uy
A (7)accounting valuation 会计计价 ~m2tWi@
A (8)account sale 承销清单 0.Pd,L(
A (9)accountability concept 经营责任概念 X!KjRP\\
A (10)accountancy 会计职业 a=>PGriL
A (11)accountant 会计师 <nOK#;O)
A (12)accounting 会计 ~&8ag`
A (13)agency cost 代理成本 ' !>t( Sa
A (14)accounting bases 会计基础
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A (15)accounting manual 会计手册 A
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A (16)accounting period 会计期间 rZm|7A)i
A (17)accounting policies 会计方针 ^N KB
A (18)accounting rate of return 会计报酬率 sS7r)HV&GI
A (19)accounting reference date 会计参照日 apPn>\O
A (20)accounting reference period 会计参照期间 C(qqGK{
A (21)accrual concept 应计概念 Rs_bM@
A (22)accrual expenses 应计费用 ()i8 Qepo}
A (23)acid test ration 速动比率(酸性测试比率) OsAH!e
A (24)acquisition 购置 R]L|&{
A (25)acquisition accounting 收购会计 7vax[,aI
A (26)activity based accounting 作业基础成本计算 #Y6'Q8gf
A (27)adjusting events 调整事项 L?T%;VdG'>
A (28)administrative expenses 行政管理费 B/hL
A (29)advice note 发货通知 ^kA^>vi
A (30)amortization 摊销 u^&2T(xGi
A (31)analytical review 分析性检查 {PZNJ 2~
A (32)annual equivalent cost 年度等量成本法 zBg>I=hiG
A (33)annual report and accounts 年度报告和报表
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A (34)appraisal cost 检验成本 ,g\%P5
A (35)appropriation account 盈余分配账户 |7KW'=O
A (36)articles of association 公司章程细则 Rl@k~;VV
A (37)assets 资产 `&xo;Vnc
A (38)assets cover 资产保障 B/u0^!
A (39)asset value per share 每股资产价值 UT!gAU
A (40)associated company 联营公司 ;dgxeP;mp
A (41)attainable standard 可达标准 :d\ne
A (42)attributable profit 可归属利润 -F\xZ
A (43)audit 审计 kW=g:m
A (44)audit report 审计报告 *Y(v!x \L
A (45)auditing standards 审计准则 t4>%<'>e
A (46)authorized share capital 额定股本 Gu?OyL
A (47)available hours 可用小时 huVw+vAA
A (48)avoidable costs 可避免成本 SUwSZ@l^
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B (49)back-to-back loan 易币贷款 0]%0wbY1
B (50)backflush accounting 倒退成本计算 BBnW0vAZ*
B (51)bad debts 坏帐 b /65Q&g'
B (52)bad debts ratio 坏帐比率 s}yJkQb
B (53)bank charges 银行手续费 *[K\_F?
^h
B (54)bank overdraft 银行透支 /3`#ldb%}
B (55)bank reconciliation 银行存款调节表 r:Uqtqxh
B (56)bank statement 银行对账单 [gI;;GW
B (57)bankruptcy 破产 g$+u;ER5
B (58)basis of apportionment 分摊基础 gw
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B (59)batch 批量 Uv|z
c
B (60)batch costing 分批成本计算 itV
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B (61)beta factor B(市场)风险因素
x|C[yu^c
B (62)bill 账单 W3K&C[f
B (63)bill of exchange 汇票 P6q`i<
B (64)bill of landing 提单 1haNca_6,
B (65)bill of materials 用料预计单 T1'8<pJ^
B (66)bill payable 应付票据 (3PkTQlE
B (67)bill receivable 应收票据 g%z'#E97
B (68)bin card 存货记录卡 P5
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B (69)bonus 红利 mHcxK@qw
B (70)book-keeping 薄记 1 ?X(q
B (71)Boston classification 波士顿分类 #lDf8G|ST~
B (72)breakeven chart 保本图 )c~1s
B (73)breakeven point 保本点 rz/^_
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B (74)breaking-down time 复位时间
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B (75)budget 预算 "]*16t%Z%x
B (76)budget center 预算中心 ;e~Z:;AR
B (77)budget cost allowance 预算成本折让 ;:(kVdb
B (78)budget manual 预算手册
Z|zyO-
B (79)budget period 预算期间 W[B%,Km%]
B (80)budgetary control 预算控制 \Y;LbB8D
B (81)budgeted capacity 预算生产能力 ' *h y!f]
B (82)burden 制造费用 LvP{"K;
B (83)business center 经营中心 oJ|8~:)
B (84)business entity 营业个体 zdY+?s)p
B (85)business unit 经营单位 Ut"~I)S{LT
B (86)buy-out management 管理性购买产权 $@]tTz;b
B (87)by-product 副产品 cTpmklq
C (88)called-up share capital 催缴股本 }<?1\k
C (89)capacity 生产能力 MZ" yjQ A
C (90)capacity ratios 生产能力比率 S<),
,(
C (91)capital 资本 $gKMVgD"
C (92)capital assets pricing model 资本资产计价模式 |.kYomJ
C (93)capital commitment 承诺资本 `>M;f%s
C (94)capital employed 已运用的资本 :0K[fBa
C (95)capital expenditure 资本支出 yL =*yC
C (96)capital expenditure authorization 资本支出核准 cH$zDm1
C (97)capital expenditure control 资本支出控制 88c-K{}3
C (98)capital expenditure proposal 资本支出申请 "$)Nd+ny
C (99)capital funding planning 资本基金筹集计划 nsO!
C (100)capital gain 资本收益 hCXSC*;
C (101)capital investment appraisal 资本投资评估 BN!
N_r
C (102)capital maintenance 资本保全 E
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C (103)capital resource planning 资本资源计划 %C&HR2
C (104)capital surplus 资本盈余 &+t! LM
C (105)capital turnover 资本周转率 Bl,rvk2
C (106)card 记录卡 BI9~%dm
C (107)cash 现金 dOm`p W ^
C (108)cash account 现金账户 V?KACYd@O
C (109)cash book 现金账薄 xDRNt Lj<u
C (110)cash cow 金牛产品 CE :x;!}cd
C (111)cash flow 现金流量 Yt^<^l77D
C (112)cash discounted 现金贴现 %3v:c|r
C (113)cash flow budget 现金流量预算 $|0_[~0-n
C (114)cash flow statement 现金流量表 H8^U!"~E
C (115)cash ledger 现金分类账 "zU}]|R
C (116)cash limit 现金限额 '2`M
T-
C (117)CCA 现时成本会计 [Yt!uhww
C (118)center 中心 _Ju@<V$
C (119)changeover time 变更时间 %<^B\|d'?
C (120)chartered entity 特许经济个体 <sXmk{
C (121)cheque 支票 +(>!nsf
C (122)cheque register 支票登记薄 j@OGl&'^-
C (123)coin analysis 零钱分类 hD OEJ
C (124)classification 分类
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C (125)clock card 工时卡 V
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C (126)code 代码 *.g0;\HF
C (127)commitment accounting 承诺确认会计 WJH)>4M#
C (128)common cost 共同成本 "BN-Jvb7q
C (129)company limited by guarantee 有限担保责任公司 zj G>=2