A (1)ABC 作业基础成本计算 Zl^\Q=*s
A (2)absorbed overhead 已吸收制造费用 u6AA4(
A (3)absorption costing 吸收成本计算 $<}$DH_Y
A (4)account 账户,报表 OCNQvF~
A (5)accounting postulate 会计假设 o,_?^'@
A (6)accounting series release 会计公告文件 e
9;~P}
A (7)accounting valuation 会计计价 "N`[r iq{
A (8)account sale 承销清单 <sBbT`
A (9)accountability concept 经营责任概念 G3Z)Z)N
A (10)accountancy 会计职业 k?+?v?I
=
A (11)accountant 会计师 <g"{Wv: h
A (12)accounting 会计 >CHrg]9
A (13)agency cost 代理成本 <g$~1fa
A (14)accounting bases 会计基础 #d6)#:uss
A (15)accounting manual 会计手册 hb}+A=A=+
A (16)accounting period 会计期间 ? m
DI# ~)
A (17)accounting policies 会计方针 ,J+}rPe"sf
A (18)accounting rate of return 会计报酬率 i<#QW'R (
A (19)accounting reference date 会计参照日 h2G$@8t}I
A (20)accounting reference period 会计参照期间 3 2&;`]C
A (21)accrual concept 应计概念 x(1:s|Uyp{
A (22)accrual expenses 应计费用 I>W=x'PkLn
A (23)acid test ration 速动比率(酸性测试比率) -XB/lnG
A (24)acquisition 购置 fdFo# P
A (25)acquisition accounting 收购会计 }\B><E{G
A (26)activity based accounting 作业基础成本计算 s~^5kgPA
A (27)adjusting events 调整事项 V<GHpFi0
A (28)administrative expenses 行政管理费 R!}H;[c
A (29)advice note 发货通知 d
YJ(!V&
A (30)amortization 摊销 p M4 :#%V
A (31)analytical review 分析性检查 0XE4<U
A (32)annual equivalent cost 年度等量成本法 vS;RJg=
A (33)annual report and accounts 年度报告和报表 $a.JSXyxL
A (34)appraisal cost 检验成本 g6j?,c|y
A (35)appropriation account 盈余分配账户 i@*{27t
A (36)articles of association 公司章程细则 G<65H+)M\
A (37)assets 资产 'jWr<]3
A (38)assets cover 资产保障 5?{r
A (39)asset value per share 每股资产价值 ua3~iQj-
A (40)associated company 联营公司 ag [ZW
A (41)attainable standard 可达标准 Fs9!S a7v
A (42)attributable profit 可归属利润 o#3ly-ht
A (43)audit 审计 >mwlsL~X
A (44)audit report 审计报告 0"<H;7K#W
A (45)auditing standards 审计准则 &."iFe
A (46)authorized share capital 额定股本 P3x8UR=fS
A (47)available hours 可用小时 _kef0K6
A (48)avoidable costs 可避免成本 oH97=>
B (49)back-to-back loan 易币贷款 DhKS
pA
B (50)backflush accounting 倒退成本计算 <cps2*'
B (51)bad debts 坏帐 em%4Ap
B (52)bad debts ratio 坏帐比率 fK>L!=Q
B (53)bank charges 银行手续费 9+Np4i@
B (54)bank overdraft 银行透支 fDv2JdiU
B (55)bank reconciliation 银行存款调节表 -_=nDH
B (56)bank statement 银行对账单 R0KPZv-
B (57)bankruptcy 破产 UXJeAE-
B (58)basis of apportionment 分摊基础 jys :5P
B (59)batch 批量 {'7B6
B (60)batch costing 分批成本计算 u-QB.iQ+s
B (61)beta factor B(市场)风险因素 ,0M_Bk"
B (62)bill 账单 8'HEms
B (63)bill of exchange 汇票 |3('
N#|
B (64)bill of landing 提单 Ua:}V n&!
B (65)bill of materials 用料预计单 5TH~.^`Fi
B (66)bill payable 应付票据 0yk]o5a++
B (67)bill receivable 应收票据 X8Bd3-B
B (68)bin card 存货记录卡 ;AG8C
#_
B (69)bonus 红利 ~[t[y~Hup
B (70)book-keeping 薄记 n1Yp1"2b[
B (71)Boston classification 波士顿分类 %z=le7
B (72)breakeven chart 保本图 S|Q@:r"
B (73)breakeven point 保本点 5AFJC?
B (74)breaking-down time 复位时间 x[
SDl(<@;
B (75)budget 预算 ?g_3 [Fk
B (76)budget center 预算中心 ; 5*&xz
B (77)budget cost allowance 预算成本折让 Zu*F#s!tUI
B (78)budget manual 预算手册 j*|VctM
B (79)budget period 预算期间 $o+j
El>
B (80)budgetary control 预算控制 <
$D`Z-6
B (81)budgeted capacity 预算生产能力 8 ?xE6
B (82)burden 制造费用 R)c?`
:iUB
B (83)business center 经营中心 Amtq"<h9a
B (84)business entity 营业个体 9)l$ aBa
B (85)business unit 经营单位 hZ|z|!g0
B (86)buy-out management 管理性购买产权 \
[;0KV_
B (87)by-product 副产品 /ixp&Z|7
C (88)called-up share capital 催缴股本 ^
gdaa>L
C (89)capacity 生产能力 fW?vdYF
C (90)capacity ratios 生产能力比率 d-oMQGOklb
C (91)capital 资本 %Hu5K>ZNYp
C (92)capital assets pricing model 资本资产计价模式 s
n8Q
k=K
C (93)capital commitment 承诺资本 &T#;-`'
C (94)capital employed 已运用的资本 eb?x9h
C (95)capital expenditure 资本支出 D,k6$`
C (96)capital expenditure authorization 资本支出核准 " s,1%Ltt
C (97)capital expenditure control 资本支出控制
?e%ZOI
C (98)capital expenditure proposal 资本支出申请 oh4E7yN
C (99)capital funding planning 资本基金筹集计划
{y)=eX9
C (100)capital gain 资本收益 FnwJ+GTu
C (101)capital investment appraisal 资本投资评估 Pd8![Z3
C (102)capital maintenance 资本保全 %aP!hy
C (103)capital resource planning 资本资源计划 l5~os>
C (104)capital surplus 资本盈余 ko!)s
C (105)capital turnover 资本周转率 1a/++4O.|
C (106)card 记录卡 QFA8N
C (107)cash 现金 qv-8)MSr
C (108)cash account 现金账户 t$` r4Lb9/
C (109)cash book 现金账薄 %[GsD9_-
C (110)cash cow 金牛产品 |44Ploz2b
C (111)cash flow 现金流量 q9B$"n
C (112)cash discounted 现金贴现 aHD]k8m z
C (113)cash flow budget 现金流量预算 Fw_#N6Q
C (114)cash flow statement 现金流量表 59LG{R2
C (115)cash ledger 现金分类账 d z|or9&
C (116)cash limit 现金限额 )705V|v
C (117)CCA 现时成本会计 IYv`IS"
C (118)center 中心 b1cy$I
C (119)changeover time 变更时间 j/DzCc p7
C (120)chartered entity 特许经济个体 5=-Q4d
C (121)cheque 支票 u* eV@KK!
C (122)cheque register 支票登记薄 "MeVE#O
C (123)coin analysis 零钱分类 cTifC1Pf
C (124)classification 分类 ,KH#NY]
C (125)clock card 工时卡 [+Iz@0q
C (126)code 代码 KM,\
C (127)commitment accounting 承诺确认会计 !t"4!3
C (128)common cost 共同成本 { qk1_yP
C (129)company limited by guarantee 有限担保责任公司 10Q ]67