A (1)ABC 作业基础成本计算 ;5wmQFr
A (2)absorbed overhead 已吸收制造费用 GZ L{~7n
A (3)absorption costing 吸收成本计算 ?)B"\#`t
A (4)account 账户,报表 Zk#^H*jgx
A (5)accounting postulate 会计假设 0D[D;MW
A (6)accounting series release 会计公告文件 R3MbTg
A (7)accounting valuation 会计计价 -IBf;"8f
A (8)account sale 承销清单 /PP\L](
A (9)accountability concept 经营责任概念 TBfX1v|Z)
A (10)accountancy 会计职业 G;:D6\
A (11)accountant 会计师 4dDDi,)U
A (12)accounting 会计 N4 O'{
A (13)agency cost 代理成本 O|#N$a&_N
A (14)accounting bases 会计基础 pRsYA7Ti
A (15)accounting manual 会计手册 wi#]*\N\9
A (16)accounting period 会计期间 o<`)cb }
A (17)accounting policies 会计方针 HaP0;9q
A (18)accounting rate of return 会计报酬率 F{1;~Yg%
A (19)accounting reference date 会计参照日 +k!Y]_&(:f
A (20)accounting reference period 会计参照期间 j8@Eqh
A (21)accrual concept 应计概念 q!iMc
A (22)accrual expenses 应计费用 ,hj5.;M
A (23)acid test ration 速动比率(酸性测试比率) E$z)$`"1
A (24)acquisition 购置 $9GRA M.
A (25)acquisition accounting 收购会计 f%LzWXA
A (26)activity based accounting 作业基础成本计算 ;4jRsirx9
A (27)adjusting events 调整事项 2.I'`A
A (28)administrative expenses 行政管理费 `aFy2x`3
A (29)advice note 发货通知 Luxo,Ve
A (30)amortization 摊销 JPS7L}
Kv
A (31)analytical review 分析性检查 ILt95l
A (32)annual equivalent cost 年度等量成本法 P#o/S4
A (33)annual report and accounts 年度报告和报表 {(}Mu R
A (34)appraisal cost 检验成本 1a#oJU
A (35)appropriation account 盈余分配账户 ?^z!yD\
A (36)articles of association 公司章程细则 :kycIM]s
A (37)assets 资产 :@PM+ [B|Q
A (38)assets cover 资产保障 [3a-1,
A (39)asset value per share 每股资产价值 9`J!]WQ1[
A (40)associated company 联营公司 O?uT'$GT
A (41)attainable standard 可达标准 0B(<I?a/
A (42)attributable profit 可归属利润 2Wlk]
A (43)audit 审计 gf]biE"k
A (44)audit report 审计报告 X\SZ Q[gN
A (45)auditing standards 审计准则 Az.k6)~
A (46)authorized share capital 额定股本 aq[ ;[$w
A (47)available hours 可用小时 G"CV
S@
A (48)avoidable costs 可避免成本 <BIj
a
B (49)back-to-back loan 易币贷款 cH>rS\|Y
B (50)backflush accounting 倒退成本计算 X !5
B (51)bad debts 坏帐 nZ>bOP+,
B (52)bad debts ratio 坏帐比率 dw
)SF,
B (53)bank charges 银行手续费 Q]_3 #_'
B (54)bank overdraft 银行透支 } d /5_X
B (55)bank reconciliation 银行存款调节表 ?iH`-SY
B (56)bank statement 银行对账单 Xtqjx@ye
B (57)bankruptcy 破产 )u7*YlU\I
B (58)basis of apportionment 分摊基础 b _fI1f|
B (59)batch 批量 .xT8@]
B (60)batch costing 分批成本计算 e{edI{g
B (61)beta factor B(市场)风险因素 yD
iL
B (62)bill 账单 G| pZ
B (63)bill of exchange 汇票 ![WX -"lW
B (64)bill of landing 提单 Hz$l)g}U
B (65)bill of materials 用料预计单 *|MHQp'A
B (66)bill payable 应付票据 **rA/*Oc
B (67)bill receivable 应收票据 ZF
:e6em
B (68)bin card 存货记录卡 nu,#y"
WQ
B (69)bonus 红利 v*%#Fp,g8
B (70)book-keeping 薄记 ^5TSo&qZ
B (71)Boston classification 波士顿分类 P&3'N~k-
B (72)breakeven chart 保本图 ]%I cUd}
B (73)breakeven point 保本点 Gx?p,Fj
B (74)breaking-down time 复位时间 7<[p1C*B
B (75)budget 预算 7s_#X
|A$
B (76)budget center 预算中心 >:M3!6H_~{
B (77)budget cost allowance 预算成本折让 {aI8p}T
B (78)budget manual 预算手册 f[3DKA
B (79)budget period 预算期间 -Sa
H_Nuj
B (80)budgetary control 预算控制 ^4^1)' %
B (81)budgeted capacity 预算生产能力 I]P'wav~O
B (82)burden 制造费用 <@FOqi{o{
B (83)business center 经营中心 "Mgx5d
B (84)business entity 营业个体 T
Hirh6
B (85)business unit 经营单位 &| %<=\
B (86)buy-out management 管理性购买产权 l%*KBME
B (87)by-product 副产品 n(.y_NEgV!
C (88)called-up share capital 催缴股本 f3e#.jan
C (89)capacity 生产能力 >N>WOLbb7(
C (90)capacity ratios 生产能力比率 5uMh#dm^
C (91)capital 资本 ]Q=D'1MM
C (92)capital assets pricing model 资本资产计价模式 3jPua)=p
C (93)capital commitment 承诺资本 X l#P@60
C (94)capital employed 已运用的资本 @-bX[}.
C (95)capital expenditure 资本支出 Z%
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C (96)capital expenditure authorization 资本支出核准 <A&mc,kj
C (97)capital expenditure control 资本支出控制 Go3EWM`Cd8
C (98)capital expenditure proposal 资本支出申请 2't<Hl1qN
C (99)capital funding planning 资本基金筹集计划 ?Y2ZqI
C (100)capital gain 资本收益 `e]L.P_e?
C (101)capital investment appraisal 资本投资评估 vz:P2TkM
C (102)capital maintenance 资本保全 Q[^IX
C (103)capital resource planning 资本资源计划 e{8z1t20:
C (104)capital surplus 资本盈余 0Vv6B2<
C (105)capital turnover 资本周转率 yfeX=h
C (106)card 记录卡 pv&:N,p
C (107)cash 现金 {g}!M^|
C (108)cash account 现金账户 yiGq?WA7
C (109)cash book 现金账薄 98h,VuKVaB
C (110)cash cow 金牛产品 `m?%{ \
C (111)cash flow 现金流量 IbC(/i#%`
C (112)cash discounted 现金贴现 Q=J"#EF
s
C (113)cash flow budget 现金流量预算 Eq^k @
C (114)cash flow statement 现金流量表 2#l<L>#
C (115)cash ledger 现金分类账 -}0S%|#m
C (116)cash limit 现金限额 ]kq{9b';
C (117)CCA 现时成本会计 'M185wDdAl
C (118)center 中心 Z`nHpmNM
C (119)changeover time 变更时间 R%o:'
-~
C (120)chartered entity 特许经济个体 |cStN[97%
C (121)cheque 支票 cc7*O
C (122)cheque register 支票登记薄 q}e"E
cr
C (123)coin analysis 零钱分类 aO('X3?
C (124)classification 分类 x
RYL{+
C (125)clock card 工时卡 xaSvjc\
C (126)code 代码 {]<l|qK
C (127)commitment accounting 承诺确认会计 <m9hM?^q
C (128)common cost 共同成本 pDb5t>
C (129)company limited by guarantee 有限担保责任公司 gO%#'Eb2