A (1)ABC 作业基础成本计算 L]H'
]wpn=
A (2)absorbed overhead 已吸收制造费用 E3(o}O
A (3)absorption costing 吸收成本计算 k'*vG6!
A (4)account 账户,报表 |26[=_[q
A (5)accounting postulate 会计假设 h4=mGJpm
A (6)accounting series release 会计公告文件 sIbPMu`&U
A (7)accounting valuation 会计计价 vRn]u57O
A (8)account sale 承销清单 5wdKu,nq
A (9)accountability concept 经营责任概念 Y
DW^N]G
A (10)accountancy 会计职业 >|`1aCg,
A (11)accountant 会计师 L0I|V[
A (12)accounting 会计 h6IO ;:P)
A (13)agency cost 代理成本 u\MxQIo'u
A (14)accounting bases 会计基础 =HB(N|9 _d
A (15)accounting manual 会计手册 ?Q$
a@)x#
A (16)accounting period 会计期间 0~+*$W
A (17)accounting policies 会计方针 LitdO>%#2
A (18)accounting rate of return 会计报酬率 "LH!Trl@k
A (19)accounting reference date 会计参照日 *_d N9
A (20)accounting reference period 会计参照期间 #z70:-`.[M
A (21)accrual concept 应计概念 yye5GVY$
A (22)accrual expenses 应计费用 I;1)a4Xc4R
A (23)acid test ration 速动比率(酸性测试比率) =}@1Z~
A (24)acquisition 购置 '/9q7?[E!
A (25)acquisition accounting 收购会计 !G6h~`[
A (26)activity based accounting 作业基础成本计算 lWd@
A (27)adjusting events 调整事项 AC 2kG
A (28)administrative expenses 行政管理费 s"J)Jc
A (29)advice note 发货通知 `KE]RTq
A (30)amortization 摊销 717G
CL@
A (31)analytical review 分析性检查 /2hRLyeAZ
A (32)annual equivalent cost 年度等量成本法 ^16
zZ*
A (33)annual report and accounts 年度报告和报表 UCkV;//.
A (34)appraisal cost 检验成本 s&'FaqE
A (35)appropriation account 盈余分配账户 X$@qs9?)^
A (36)articles of association 公司章程细则 Ycx}FYTY
A (37)assets 资产 R/Z7}Q W
A (38)assets cover 资产保障 )y Zr]
A (39)asset value per share 每股资产价值 Jf0i$
A (40)associated company 联营公司 e
ky1}
A (41)attainable standard 可达标准 w (z=xO
A (42)attributable profit 可归属利润 #,#:{&H
A (43)audit 审计 KF5r?|8M
A (44)audit report 审计报告 `S5::U6E
A (45)auditing standards 审计准则 wr=KAsH<
A (46)authorized share capital 额定股本 wf1p/bpf
A (47)available hours 可用小时 C(h Td%
A (48)avoidable costs 可避免成本 I.(@#v7T
B (49)back-to-back loan 易币贷款 r b\t0tg
B (50)backflush accounting 倒退成本计算 NQ;$V:s)
B (51)bad debts 坏帐 M#-E
B (52)bad debts ratio 坏帐比率 _ WPt
zL
B (53)bank charges 银行手续费 _%Ua8bR$
B (54)bank overdraft 银行透支 =kzp$ i
B (55)bank reconciliation 银行存款调节表 D^V)$ME
B (56)bank statement 银行对账单 S("dU`T?
B (57)bankruptcy 破产 Cz$q"U
B (58)basis of apportionment 分摊基础 C@Go]*c
B (59)batch 批量 I} 5e{jBB
B (60)batch costing 分批成本计算 km][QEXs%
B (61)beta factor B(市场)风险因素 W}2!~ep!
B (62)bill 账单 b
62B|0i
B (63)bill of exchange 汇票 -meY[!"X
B (64)bill of landing 提单 ;Zj(**#H
B (65)bill of materials 用料预计单 XJKns
B (66)bill payable 应付票据 H?a $o(
B (67)bill receivable 应收票据 = &?&}pVF
B (68)bin card 存货记录卡 #qR 6TM&;
B (69)bonus 红利 }<@-=
B (70)book-keeping 薄记 4zt:3bWU
B (71)Boston classification 波士顿分类 D/ sYH0.V$
B (72)breakeven chart 保本图 c0rU&+:Ry
B (73)breakeven point 保本点 osdoL
B (74)breaking-down time 复位时间 vdQ#CG$/
B (75)budget 预算 \=[j9'N>
B (76)budget center 预算中心 .T ,HtHe
B (77)budget cost allowance 预算成本折让 GUqG1u
z9
B (78)budget manual 预算手册 YTmHht{j#
B (79)budget period 预算期间 }&v-<qC^
B (80)budgetary control 预算控制 GCiG50Z=
B (81)budgeted capacity 预算生产能力 W[qy4\.B
B (82)burden 制造费用 r}
^1dO
B (83)business center 经营中心 rIYO(}Fl
B (84)business entity 营业个体 ]W4{|%@H"
B (85)business unit 经营单位 `Mbs6AJ
B (86)buy-out management 管理性购买产权 X%&7-PO
B (87)by-product 副产品 =<m!%/I
C (88)called-up share capital 催缴股本 )bL(\~0g~
C (89)capacity 生产能力 aPK:k$.
C (90)capacity ratios 生产能力比率 QG~6mvD
C (91)capital 资本 IbL'Z
C (92)capital assets pricing model 资本资产计价模式 Yb_HvP
C (93)capital commitment 承诺资本 vr{|ubG]d
C (94)capital employed 已运用的资本 ce
D6q~)
C (95)capital expenditure 资本支出 Yt,MXm\
C (96)capital expenditure authorization 资本支出核准 |r,})o>
C (97)capital expenditure control 资本支出控制 5/i/.
0?n
C (98)capital expenditure proposal 资本支出申请 $F9w0kz:,*
C (99)capital funding planning 资本基金筹集计划 ov H'_'
C (100)capital gain 资本收益 5#N<~
C (101)capital investment appraisal 资本投资评估 gPc1oc(
C (102)capital maintenance 资本保全 b]Kb ~y|
C (103)capital resource planning 资本资源计划 2#3`[+
g<n
C (104)capital surplus 资本盈余 V_D wHq2
C (105)capital turnover 资本周转率 r79P|)\
C (106)card 记录卡 5@
td0
C (107)cash 现金
89GW!
C (108)cash account 现金账户 m[Ihte->
C (109)cash book 现金账薄 ~<O.Gu&"R
C (110)cash cow 金牛产品 OHj>ufwVq
C (111)cash flow 现金流量 ~TXu20c
C (112)cash discounted 现金贴现 p-)@#hE
C (113)cash flow budget 现金流量预算 ~6Fh
,S1?
C (114)cash flow statement 现金流量表 '0)`.
C (115)cash ledger 现金分类账 DEhR\Z!
C (116)cash limit 现金限额 4F0w+wJD
C (117)CCA 现时成本会计 (Cq 38~mR
C (118)center 中心 rP2h9Cb
C (119)changeover time 变更时间 ;S$
C (120)chartered entity 特许经济个体 OPE+:TvW^
C (121)cheque 支票 6^V( C;5!
C (122)cheque register 支票登记薄 );iJ9+ V}
C (123)coin analysis 零钱分类 SqRM*Cf=
C (124)classification 分类 #W|Obc]K
C (125)clock card 工时卡 R@5eHP^
C (126)code 代码 Lb<IEy77\
C (127)commitment accounting 承诺确认会计 KnA BFH
C (128)common cost 共同成本 5lP8#O?=
C (129)company limited by guarantee 有限担保责任公司 IDw`k[k