A (1)ABC 作业基础成本计算 u9"b,].b
A (2)absorbed overhead 已吸收制造费用 ?`AzgM[I
A (3)absorption costing 吸收成本计算 tz
j]c
A (4)account 账户,报表 * :\-:*
A (5)accounting postulate 会计假设 R un)E*sf
A (6)accounting series release 会计公告文件 ,AGK O ,w
A (7)accounting valuation 会计计价 FoWE<
A (8)account sale 承销清单 ` x~k }
A (9)accountability concept 经营责任概念 %U
b"V\1
A (10)accountancy 会计职业 FT/H~|Z>
A (11)accountant 会计师 ,~ X^8oY
A (12)accounting 会计 99G/ (Z}
A (13)agency cost 代理成本 'SY j Ehvw
A (14)accounting bases 会计基础
N~EM` d
A (15)accounting manual 会计手册 f,d @ *E
A (16)accounting period 会计期间 K:z|1 V
A (17)accounting policies 会计方针 2$yKa5SaX
A (18)accounting rate of return 会计报酬率 y1c Aw
A (19)accounting reference date 会计参照日 wWY6DQQB
A (20)accounting reference period 会计参照期间 6vro:`R ?
A (21)accrual concept 应计概念 x% k4Lm
A (22)accrual expenses 应计费用 qnyFR P C
A (23)acid test ration 速动比率(酸性测试比率) M7Cq)cT
A (24)acquisition 购置 aWm0*W"(@
A (25)acquisition accounting 收购会计 zOLt)2-<
A (26)activity based accounting 作业基础成本计算 K_ Y0 ;!W
A (27)adjusting events 调整事项 jkQv cU
A (28)administrative expenses 行政管理费 Au#(g
uvm
A (29)advice note 发货通知 zv <,
A (30)amortization 摊销 [X#bDO<t
A (31)analytical review 分析性检查 K7M 7T5<
A (32)annual equivalent cost 年度等量成本法 lEQ 63) Z
A (33)annual report and accounts 年度报告和报表
bn UpH3
A (34)appraisal cost 检验成本 8*=N\'m],
A (35)appropriation account 盈余分配账户 6 aK'%K
A (36)articles of association 公司章程细则 }/x `w
A (37)assets 资产 FfI $3:9
A (38)assets cover 资产保障 ,8;;#XR3
A (39)asset value per share 每股资产价值 ,@ R~y
A (40)associated company 联营公司 ? =_l=dR
A (41)attainable standard 可达标准 !\JG]2 \
A (42)attributable profit 可归属利润 D`3}j
A (43)audit 审计 x@m"[u
A (44)audit report 审计报告 L; Nz\sJ
A (45)auditing standards 审计准则 R)WvU4+U
A (46)authorized share capital 额定股本 &?9p\oY[
A (47)available hours 可用小时 7F 4$k4r<
A (48)avoidable costs 可避免成本 -x_b^)x~b7
B (49)back-to-back loan 易币贷款 # lM!s
B (50)backflush accounting 倒退成本计算 zc'!a"
B (51)bad debts 坏帐 pTOS} A[dh
B (52)bad debts ratio 坏帐比率 o(] kI?`
B (53)bank charges 银行手续费 r9%4q4D?>9
B (54)bank overdraft 银行透支 +NxEx/{
B (55)bank reconciliation 银行存款调节表 *hF5cM[
B (56)bank statement 银行对账单 WfhQi
; r
B (57)bankruptcy 破产 P}~6 y
X
B (58)basis of apportionment 分摊基础 mdypZ 1f_
B (59)batch 批量 .oO_x>
B (60)batch costing 分批成本计算
%3KWc-
B (61)beta factor B(市场)风险因素 Z=z'j8z3
B (62)bill 账单
,'= Y
B (63)bill of exchange 汇票 ]r$S{<
B (64)bill of landing 提单 Q6_!I42Y`
B (65)bill of materials 用料预计单 {b<p~3%+Hc
B (66)bill payable 应付票据 HO41 )m+&
B (67)bill receivable 应收票据 `dMOBYV
B (68)bin card 存货记录卡 \x(J v Dt
B (69)bonus 红利 Kk!D|NKLC
B (70)book-keeping 薄记 1zGEf&rv:
B (71)Boston classification 波士顿分类 j
{7_p$JM
B (72)breakeven chart 保本图 NlU:e}zGR
B (73)breakeven point 保本点 l4O}>#
B (74)breaking-down time 复位时间
M)Y u^
B (75)budget 预算 FGr0W|?v
B (76)budget center 预算中心 _Jj|g9b
B (77)budget cost allowance 预算成本折让 Wgq*| teW
B (78)budget manual 预算手册 b}9K"GT
B (79)budget period 预算期间 YCeE?S1gk3
B (80)budgetary control 预算控制 Um9!<G=;
B (81)budgeted capacity 预算生产能力 GT YGm
B (82)burden 制造费用 rD%(*|Y"c
B (83)business center 经营中心 bG^E]a/D
B (84)business entity 营业个体 v8 y77:
B (85)business unit 经营单位 {p 9y{$
B (86)buy-out management 管理性购买产权 P gr>qcbql
B (87)by-product 副产品 ti`z:8n7
C (88)called-up share capital 催缴股本 HOsq _)K
C (89)capacity 生产能力 udqGa)&0
C (90)capacity ratios 生产能力比率 X3!btxa% t
C (91)capital 资本 ?)",}X L6
C (92)capital assets pricing model 资本资产计价模式 \qUmdN{FU
C (93)capital commitment 承诺资本 4 eU};Pv
C (94)capital employed 已运用的资本 X
z2IAiAs'
C (95)capital expenditure 资本支出 +C/K@:p
C (96)capital expenditure authorization 资本支出核准 2OAh7 '8<
C (97)capital expenditure control 资本支出控制 aP cO 9
C (98)capital expenditure proposal 资本支出申请 s8WA@)L
C (99)capital funding planning 资本基金筹集计划 = k2+ VI
C (100)capital gain 资本收益 "2'nLQ""q
C (101)capital investment appraisal 资本投资评估 [@rZ.Hsl
C (102)capital maintenance 资本保全
Y_p
C (103)capital resource planning 资本资源计划 }f^K}*sK$5
C (104)capital surplus 资本盈余 kzLj1Ix 2
C (105)capital turnover 资本周转率 _Y|k \|'
C (106)card 记录卡 kkyn>Wxv
C (107)cash 现金 [k@D}p
x
C (108)cash account 现金账户 UB .FX
C (109)cash book 现金账薄 W5
fO1F
C (110)cash cow 金牛产品 qO Zc}J0
C (111)cash flow 现金流量 17$JBQ, [
C (112)cash discounted 现金贴现 . 2. $Rq
C (113)cash flow budget 现金流量预算 q}ZZqYk
C (114)cash flow statement 现金流量表 %a8'6^k
C (115)cash ledger 现金分类账 F!|Z_6\tv:
C (116)cash limit 现金限额 >f'n l
C (117)CCA 现时成本会计 V F6OC4 K
C (118)center 中心 fT[6Cw5w`
C (119)changeover time 变更时间 42Gr0+Mb
C (120)chartered entity 特许经济个体 7xwS
.|
C (121)cheque 支票 1^}() H62}
C (122)cheque register 支票登记薄 8BE OE<
C (123)coin analysis 零钱分类 0Ny0#;P
C (124)classification 分类 u 6
l a
C (125)clock card 工时卡 7Q 0 M3m
C (126)code 代码 -g I
uL
C (127)commitment accounting 承诺确认会计 .3{S6#
C (128)common cost 共同成本 #c+N}eX{
C (129)company limited by guarantee 有限担保责任公司 3hO` GM
