A (1)ABC 作业基础成本计算 EMh7z7}Rr
A (2)absorbed overhead 已吸收制造费用 _>5(iDW0
A (3)absorption costing 吸收成本计算 ,`|3KE9
A (4)account 账户,报表 6hw=
A (5)accounting postulate 会计假设 oQLq&zRH`f
A (6)accounting series release 会计公告文件 tWJZoD6}h
A (7)accounting valuation 会计计价 )SaGH3~*C
A (8)account sale 承销清单 p?*Q- f
A (9)accountability concept 经营责任概念 - \5v^l
A (10)accountancy 会计职业 m!gz3u]rN
A (11)accountant 会计师 ,-$LmECg
A (12)accounting 会计 <->{
A (13)agency cost 代理成本 HU1h8E$-
A (14)accounting bases 会计基础 QCD.YFM
A (15)accounting manual 会计手册 )fFb_U
A (16)accounting period 会计期间 Vrjc~>X
A (17)accounting policies 会计方针 \MsTB|Z
A (18)accounting rate of return 会计报酬率 +Jlay1U&
A (19)accounting reference date 会计参照日 ls_'')yp
A (20)accounting reference period 会计参照期间 .?D7dyU l1
A (21)accrual concept 应计概念 DjCqh-&L
A (22)accrual expenses 应计费用 c>,'Y)8
A (23)acid test ration 速动比率(酸性测试比率) S{Kiy#ltWc
A (24)acquisition 购置 !-z'2B*:^
A (25)acquisition accounting 收购会计 s28`OKC}
A (26)activity based accounting 作业基础成本计算 e|NG"<
A (27)adjusting events 调整事项 #9B)Xx!g
A (28)administrative expenses 行政管理费 rDD:7*z
A (29)advice note 发货通知 7yG#Z)VE
A (30)amortization 摊销 cW~}:;D4
A (31)analytical review 分析性检查 N"pc,Q\xU
A (32)annual equivalent cost 年度等量成本法
xj<Rp|7&
A (33)annual report and accounts 年度报告和报表 P!$Zx)T
A (34)appraisal cost 检验成本 ko5 @qNq
A (35)appropriation account 盈余分配账户 +s
"hqm
A (36)articles of association 公司章程细则 ynmWW^dg
A (37)assets 资产 ~t@cO.c
A (38)assets cover 资产保障 9
3U_tQ&1?
A (39)asset value per share 每股资产价值 8|b3j^u
A (40)associated company 联营公司 mH54ja2
A (41)attainable standard 可达标准 P]<4R:yb
A (42)attributable profit 可归属利润 `uq8G
A (43)audit 审计 2`AY~i9
A (44)audit report 审计报告 j>*S5y.{
A (45)auditing standards 审计准则 Vmc5IPd{\
A (46)authorized share capital 额定股本 9V'%<pk''(
A (47)available hours 可用小时 @+;$jRwq
A (48)avoidable costs 可避免成本 Bt[/0>i
B (49)back-to-back loan 易币贷款 efSM`!%j
B (50)backflush accounting 倒退成本计算 _ftI*ni:<
B (51)bad debts 坏帐 >lmi@UN|k
B (52)bad debts ratio 坏帐比率 NWP5If|'X
B (53)bank charges 银行手续费 214Ml0
/%
B (54)bank overdraft 银行透支 ]fm'ZY&
B (55)bank reconciliation 银行存款调节表 S_iMVHe
B (56)bank statement 银行对账单 ];} Wfl
B (57)bankruptcy 破产 zUDg&-J3
B (58)basis of apportionment 分摊基础 7wWFr
B (59)batch 批量 &*sP/z
B (60)batch costing 分批成本计算 [M?}uK ^
B (61)beta factor B(市场)风险因素 i
F*:d
B (62)bill 账单 +QB"8-
B (63)bill of exchange 汇票 V
@rI`~$
B (64)bill of landing 提单 rjl`&POqc
B (65)bill of materials 用料预计单 Y4%:7mw~=
B (66)bill payable 应付票据 |D'4uN8\
B (67)bill receivable 应收票据 O7u(}$D
L
B (68)bin card 存货记录卡 6f;fx}y
B (69)bonus 红利 fTzvmC:g7
B (70)book-keeping 薄记 XoXM^*Vk
B (71)Boston classification 波士顿分类 d[[]PX
B (72)breakeven chart 保本图 ^m
L@e'r
B (73)breakeven point 保本点 qsL)}sC^8
B (74)breaking-down time 复位时间 J%8(kWQ|
B (75)budget 预算 y@]_+2Vo
B (76)budget center 预算中心 E"\/M
B (77)budget cost allowance 预算成本折让 J`^ag'
B (78)budget manual 预算手册 J2d.f}-
B (79)budget period 预算期间 &6
DMk-
B (80)budgetary control 预算控制 w|3z;-#Q;
B (81)budgeted capacity 预算生产能力 ]5BX:%
B (82)burden 制造费用 d^/3('H6
B (83)business center 经营中心 PxF<\pu&
B (84)business entity 营业个体
vVj
B (85)business unit 经营单位 -\+s#kE:
B (86)buy-out management 管理性购买产权 H/,gro
B (87)by-product 副产品 |\w=u6jX
C (88)called-up share capital 催缴股本 k")R[)92b?
C (89)capacity 生产能力 7}1~%:6
C (90)capacity ratios 生产能力比率 u,F nAh?"
C (91)capital 资本 0,r}o
C (92)capital assets pricing model 资本资产计价模式 PEc,l>u9
C (93)capital commitment 承诺资本 I6~pV@h^=
C (94)capital employed 已运用的资本 ot@|!V
C (95)capital expenditure 资本支出 0WT{,/>
C (96)capital expenditure authorization 资本支出核准 SH3|sXH<
C (97)capital expenditure control 资本支出控制 !GOM5z,
C (98)capital expenditure proposal 资本支出申请 b6W2^tr-
C (99)capital funding planning 资本基金筹集计划 U0=]
C (100)capital gain 资本收益 b`L%t:u{d
C (101)capital investment appraisal 资本投资评估 $`APHjijN
C (102)capital maintenance 资本保全 uC.K<jD%
C (103)capital resource planning 资本资源计划 ekI2icD
C (104)capital surplus 资本盈余 X7[^s
$VK
C (105)capital turnover 资本周转率 )64@2~4y
C (106)card 记录卡 ,PlO8;5]
C (107)cash 现金 33jov
K2
C (108)cash account 现金账户 ]FD'5p{
C (109)cash book 现金账薄 @|LBn6q
C (110)cash cow 金牛产品 ilK-?@u+
C (111)cash flow 现金流量 R,)}>X|<
C (112)cash discounted 现金贴现 >tTj[cMJl
C (113)cash flow budget 现金流量预算 nYWvTvZ
C (114)cash flow statement 现金流量表 ;_8#f%Y#R
C (115)cash ledger 现金分类账 `IOs-%s
C (116)cash limit 现金限额 m7&O9?X
C (117)CCA 现时成本会计 b k|m4|
C (118)center 中心 |M8WyW
C (119)changeover time 变更时间 0_k'.5l%
C (120)chartered entity 特许经济个体 m1n.g4Z&*
C (121)cheque 支票 xAafm<L@!
C (122)cheque register 支票登记薄 $f,n8]
C (123)coin analysis 零钱分类
f?oa"
C (124)classification 分类 Av?2<
C (125)clock card 工时卡 Ys
-T0
C (126)code 代码 IC6gU$e
C (127)commitment accounting 承诺确认会计 ub7zA!%
C (128)common cost 共同成本 'sLiu8G
C (129)company limited by guarantee 有限担保责任公司 DvPlV q~