A (1)ABC 作业基础成本计算 wNMg Y
A (2)absorbed overhead 已吸收制造费用 <7N8L
A (3)absorption costing 吸收成本计算 X]ow5{e
A (4)account 账户,报表 VU3xP2c:
A (5)accounting postulate 会计假设
@ c,KK~{
A (6)accounting series release 会计公告文件 6X2>zUHR
A (7)accounting valuation 会计计价 "~jSG7h
A (8)account sale 承销清单 lPF(&pP
A (9)accountability concept 经营责任概念 qplz !=
A (10)accountancy 会计职业 mL/]an@Y
A (11)accountant 会计师 $Y.Z>I;
A (12)accounting 会计 /cHd&i,>
A (13)agency cost 代理成本 >Pne@w!*
A (14)accounting bases 会计基础 - 6a4H?L
A (15)accounting manual 会计手册 5[l9`Cn&A
A (16)accounting period 会计期间 ],CJSA!5F
A (17)accounting policies 会计方针 &~VWh}=r
A (18)accounting rate of return 会计报酬率 \?uaHX`1
A (19)accounting reference date 会计参照日 R|aA6} /I
A (20)accounting reference period 会计参照期间 3Z=OUhn9
A (21)accrual concept 应计概念
EN6a?
}5
A (22)accrual expenses 应计费用 4np,"^c
A (23)acid test ration 速动比率(酸性测试比率) w:xLg.Eq6
A (24)acquisition 购置 pwo5Ij,~q
A (25)acquisition accounting 收购会计 k
x,9n)
A (26)activity based accounting 作业基础成本计算 ,FR
FH8p
A (27)adjusting events 调整事项 *fyC@fI>
A (28)administrative expenses 行政管理费 }%(e`[?1
A (29)advice note 发货通知 (O {5L(
A (30)amortization 摊销 0I_A$Z,x
A (31)analytical review 分析性检查 fDyFkhc
A (32)annual equivalent cost 年度等量成本法 &2IrST{d:V
A (33)annual report and accounts 年度报告和报表 @i'24Q[6
A (34)appraisal cost 检验成本 EWuuNf
A (35)appropriation account 盈余分配账户 ]"bkB+I
A (36)articles of association 公司章程细则 ]-h$CJSY
A (37)assets 资产 _=W ^#z
A (38)assets cover 资产保障 YT7,=k
_
A (39)asset value per share 每股资产价值 UB[tYZ
A (40)associated company 联营公司 3 $7TeqfAC
A (41)attainable standard 可达标准 fy|ycWW>8
A (42)attributable profit 可归属利润 {TT@Mkz_QC
A (43)audit 审计 (2J_Y*N~>
A (44)audit report 审计报告 cx%[hM09
A (45)auditing standards 审计准则 ;%"YA
A (46)authorized share capital 额定股本 W+k`^A|@
A (47)available hours 可用小时 SN2X{Q|*
A (48)avoidable costs 可避免成本 :M" NB+T
B (49)back-to-back loan 易币贷款 wn*<.s
B (50)backflush accounting 倒退成本计算 B.w ihJVDg
B (51)bad debts 坏帐
E~oQ%X~
B (52)bad debts ratio 坏帐比率 86Q\G.h7
B (53)bank charges 银行手续费 ]jo^P5\h>
B (54)bank overdraft 银行透支 Y4*ezt:;Q
B (55)bank reconciliation 银行存款调节表 VB6EM|bphl
B (56)bank statement 银行对账单 @k+Z?Hp
B (57)bankruptcy 破产 :NB|r
B (58)basis of apportionment 分摊基础 =Gsn4>~%n
B (59)batch 批量 dm
3cQ<0
B (60)batch costing 分批成本计算 I)$` @.
B (61)beta factor B(市场)风险因素 |rJ1/T.9
B (62)bill 账单 VYw
vT0
B (63)bill of exchange 汇票 J
}izTI
B (64)bill of landing 提单 'VA\dpa{J
B (65)bill of materials 用料预计单
4k'
2FkDA
B (66)bill payable 应付票据 Gy
{C*m7Q
B (67)bill receivable 应收票据 d{_tOj$
B (68)bin card 存货记录卡 w)I!q&`Y
B (69)bonus 红利 jxA`RSY
B (70)book-keeping 薄记 ?^iX%
B (71)Boston classification 波士顿分类 "0Xa?z8"
B (72)breakeven chart 保本图 @91Q=S
B (73)breakeven point 保本点 ~d oOt
B (74)breaking-down time 复位时间 b_88o-*/
B (75)budget 预算 !>XG$-$`Z
B (76)budget center 预算中心 MGn:Gj"d
B (77)budget cost allowance 预算成本折让 kIS&! V
B (78)budget manual 预算手册 X
h==F:
B (79)budget period 预算期间 v=Ep
B (80)budgetary control 预算控制 $Yfm>4
B (81)budgeted capacity 预算生产能力 `_{'qqRhe
B (82)burden 制造费用 ;)ffGg>
B (83)business center 经营中心 xLht6%o*
B (84)business entity 营业个体 1_vaSEov
B (85)business unit 经营单位 9vc3&r
B (86)buy-out management 管理性购买产权 }9T$ XF~
B (87)by-product 副产品 + >o/Ob
C (88)called-up share capital 催缴股本 ahgm*Cpc
C (89)capacity 生产能力 =\s(v-8
C (90)capacity ratios 生产能力比率 _2{i}L
C (91)capital 资本 ;OW`(jC
C (92)capital assets pricing model 资本资产计价模式 :b+C<Bp64r
C (93)capital commitment 承诺资本 @W3fKF9*R
C (94)capital employed 已运用的资本 5A]IiX4Z
C (95)capital expenditure 资本支出 #W<D~C[I _
C (96)capital expenditure authorization 资本支出核准
`o(PcX3/}
C (97)capital expenditure control 资本支出控制 \
B 0xL,o<
C (98)capital expenditure proposal 资本支出申请 S3nA}1R
C (99)capital funding planning 资本基金筹集计划 rtcY(5Q
C (100)capital gain 资本收益 [sG=(~BU
C (101)capital investment appraisal 资本投资评估 @Tmqw(n{
C (102)capital maintenance 资本保全 \~ O6S`,
C (103)capital resource planning 资本资源计划 cWIX!tc8
C (104)capital surplus 资本盈余 ,lm.~% }P*
C (105)capital turnover 资本周转率 k)\Yl`4au
C (106)card 记录卡 GRz`fO
C (107)cash 现金 061@N=p8
C (108)cash account 现金账户 *,1^{mb
C (109)cash book 现金账薄 )_!t9gn*wr
C (110)cash cow 金牛产品 NC::;e
C (111)cash flow 现金流量 A
S;ra,x
C (112)cash discounted 现金贴现 2!/*I:
C (113)cash flow budget 现金流量预算 b\~rL,7(
C (114)cash flow statement 现金流量表 _[h1SAJ
C (115)cash ledger 现金分类账 V/i&8UMw
C (116)cash limit 现金限额 Q%4>okj,
C (117)CCA 现时成本会计 Gad!}dz
C (118)center 中心 88Yp0T<1
C (119)changeover time 变更时间 ,c_[`q\
C (120)chartered entity 特许经济个体 F;yq/e#Q
C (121)cheque 支票 ]t_AXKd
C (122)cheque register 支票登记薄 UMUr"-l =
C (123)coin analysis 零钱分类 2vWJ|&|p
C (124)classification 分类 j eMh
C (125)clock card 工时卡 /Kb7#uq
C (126)code 代码 M$A"<5
C (127)commitment accounting 承诺确认会计 !$hrK6o
C (128)common cost 共同成本 PIP2(-{ai
C (129)company limited by guarantee 有限担保责任公司 c_a*{L|c