A (1)ABC 作业基础成本计算 /Y| <0tq
A (2)absorbed overhead 已吸收制造费用 H~W=#Cx
A (3)absorption costing 吸收成本计算 qG#ZYcVec
A (4)account 账户,报表 #}[NleTVt
A (5)accounting postulate 会计假设 l)Mi?B~N
A (6)accounting series release 会计公告文件 ?qbq\t
A (7)accounting valuation 会计计价 _:!7M^IU
A (8)account sale 承销清单 B%z+\<3^q
A (9)accountability concept 经营责任概念 j_SUR)5
A (10)accountancy 会计职业
`dIwBfg_
A (11)accountant 会计师 `|4k>5k
A (12)accounting 会计 %4Yq
(e
A (13)agency cost 代理成本 |^gnT`+
A (14)accounting bases 会计基础 RHmT$^=
A (15)accounting manual 会计手册 "fu@2y4^
A (16)accounting period 会计期间 ]vH:@%3U
A (17)accounting policies 会计方针 P3TM5
A (18)accounting rate of return 会计报酬率 ~zQxfl/
A (19)accounting reference date 会计参照日 mH )i
A (20)accounting reference period 会计参照期间 "MyMByomQ
A (21)accrual concept 应计概念 *Z3b6X'e
A (22)accrual expenses 应计费用 3lN@1jlh
A (23)acid test ration 速动比率(酸性测试比率) ~g*5."-i
A (24)acquisition 购置 {X-a6OQj
A (25)acquisition accounting 收购会计 [NbW"Y7
A (26)activity based accounting 作业基础成本计算 2FR5RG
oD
A (27)adjusting events 调整事项 <A&Zl&^1
A (28)administrative expenses 行政管理费 X5=I{eY}
A (29)advice note 发货通知 XjTu`?Na;
A (30)amortization 摊销 ]aYuBoj
A (31)analytical review 分析性检查 x}#N?d
A (32)annual equivalent cost 年度等量成本法 J#\oc@
A (33)annual report and accounts 年度报告和报表 Myh?=:1~(c
A (34)appraisal cost 检验成本 EEiWIf&S,
A (35)appropriation account 盈余分配账户 ~Sx\>wBlc
A (36)articles of association 公司章程细则 l6.&<0pLT
A (37)assets 资产 Twk
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A (38)assets cover 资产保障 </W"e!?X
A (39)asset value per share 每股资产价值 br*PB]dU
A (40)associated company 联营公司 Uv!VzkPfo
A (41)attainable standard 可达标准 }l_8~/9
A (42)attributable profit 可归属利润 j2mMm/kq\
A (43)audit 审计 ^[Y/ +Q.J
A (44)audit report 审计报告 ,Uy;jk
A (45)auditing standards 审计准则 N\Ab0mDOV.
A (46)authorized share capital 额定股本 y8dOx=c
A (47)available hours 可用小时 -:Bgp*S
A (48)avoidable costs 可避免成本 T75N0/teS
B (49)back-to-back loan 易币贷款 /`j2%8^N
B (50)backflush accounting 倒退成本计算 P[jh^!<j
B (51)bad debts 坏帐 {HjJ9ZGQ
B (52)bad debts ratio 坏帐比率 C#L|7M??;
B (53)bank charges 银行手续费 BqtN=
B (54)bank overdraft 银行透支 W?n/>DML
B (55)bank reconciliation 银行存款调节表 '30JJ0
B (56)bank statement 银行对账单 SZvC4lOn#
B (57)bankruptcy 破产 dcfwUjp[
B (58)basis of apportionment 分摊基础 6sT(t8[
B (59)batch 批量 Ho $+[K
B (60)batch costing 分批成本计算 (t,mtdD#1
B (61)beta factor B(市场)风险因素 oslj<
B (62)bill 账单 (
*\y
B (63)bill of exchange 汇票 [C@Ro,mI
B (64)bill of landing 提单 W3n[qVZIC
B (65)bill of materials 用料预计单 h;~NA}>
B (66)bill payable 应付票据 E CPSE{
B (67)bill receivable 应收票据 Y\F4
B (68)bin card 存货记录卡 =`l><
B (69)bonus 红利 x!u6LDq0
B (70)book-keeping 薄记 !p_l(@f
B (71)Boston classification 波士顿分类 {~#d_!(
B (72)breakeven chart 保本图 97pnq1b
B (73)breakeven point 保本点 )))AxgM
B (74)breaking-down time 复位时间 cG4}daK]d
B (75)budget 预算 (Z8wMy&:
B (76)budget center 预算中心 ^=qV)j
B (77)budget cost allowance 预算成本折让 >L$9fn/J
B (78)budget manual 预算手册 c)c_Qv
B (79)budget period 预算期间 ajX]
ui
B (80)budgetary control 预算控制 Hio+k^
B (81)budgeted capacity 预算生产能力 boZ/*+t
B (82)burden 制造费用 ?"@SxM~\
B (83)business center 经营中心 ,2P/[ :
B (84)business entity 营业个体 C#RueDa.
B (85)business unit 经营单位 4v2JrC;
B (86)buy-out management 管理性购买产权
JY_!G
B (87)by-product 副产品
n,{
C (88)called-up share capital 催缴股本 #r]GnC,
C (89)capacity 生产能力 o%K1!'
C (90)capacity ratios 生产能力比率 -o5
7"r^x
C (91)capital 资本 eQIS`T
C (92)capital assets pricing model 资本资产计价模式 EW/N H&{
C (93)capital commitment 承诺资本 ^[v>B@p*{
C (94)capital employed 已运用的资本 u3sr"w&
C (95)capital expenditure 资本支出 c$_}
C (96)capital expenditure authorization 资本支出核准 l>)+HoD
C (97)capital expenditure control 资本支出控制 ozA%u,\7k
C (98)capital expenditure proposal 资本支出申请 /K_*Drk>
C (99)capital funding planning 资本基金筹集计划 ;XXEvRk
C (100)capital gain 资本收益 1"T&B0G3l
C (101)capital investment appraisal 资本投资评估 ZL9|/
PY
C (102)capital maintenance 资本保全 ;`Z>^.CB
C (103)capital resource planning 资本资源计划 U[:Js@uH_
C (104)capital surplus 资本盈余 S(: |S(
C (105)capital turnover 资本周转率 <iM}p^jX9
C (106)card 记录卡 ZQmg;L&7
C (107)cash 现金 {7K l#b
C (108)cash account 现金账户 ][~rk?YY
C (109)cash book 现金账薄 w7~&Xxa/
C (110)cash cow 金牛产品 LtNspFoLb
C (111)cash flow 现金流量 Z*'_/Grv?
C (112)cash discounted 现金贴现 f1U:_V^d
C (113)cash flow budget 现金流量预算 +\J+?jOC4S
C (114)cash flow statement 现金流量表 Q|f)Awe$
C (115)cash ledger 现金分类账 (>dL
C (116)cash limit 现金限额 K:Z|# i-
C (117)CCA 现时成本会计 ca%XA|_J
C (118)center 中心 o^u}(wZ{
C (119)changeover time 变更时间 !ce,^z&5
C (120)chartered entity 特许经济个体 bLUyZ3m!
C (121)cheque 支票 fg
GTm:
C (122)cheque register 支票登记薄 cN)noGkp
C (123)coin analysis 零钱分类 -U@ycx|r
C (124)classification 分类 axv-UdE;
C (125)clock card 工时卡 ZOL#Q+
U
C (126)code 代码 zZS,<Z
C (127)commitment accounting 承诺确认会计 3GZrVhU?m
C (128)common cost 共同成本 8vUq8[[
C (129)company limited by guarantee 有限担保责任公司 s$/Z+"f(