A (1)ABC 作业基础成本计算 V2%wb\_z
A (2)absorbed overhead 已吸收制造费用 x^2/jUc#B
A (3)absorption costing 吸收成本计算 7F:;3c
A (4)account 账户,报表
G\ZRNb
A (5)accounting postulate 会计假设 oJT@'{;*z
A (6)accounting series release 会计公告文件 )`7+o9&
A (7)accounting valuation 会计计价 KBe {
A (8)account sale 承销清单 qXGLv4c`Q
A (9)accountability concept 经营责任概念 _ n4ma
A (10)accountancy 会计职业 MToQ8qKs
A (11)accountant 会计师 *8H;KG
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A (12)accounting 会计 _PXo'*j
A (13)agency cost 代理成本 <h51KPo^P
A (14)accounting bases 会计基础 M&c1iK\E8
A (15)accounting manual 会计手册 0\nhg5]?
A (16)accounting period 会计期间 2{I z
A (17)accounting policies 会计方针 g GT,PP(k
A (18)accounting rate of return 会计报酬率 ibs"Iv34
A (19)accounting reference date 会计参照日 > C&<dO#i
A (20)accounting reference period 会计参照期间 $ _Bu,;
A (21)accrual concept 应计概念 e*6` dz@
A (22)accrual expenses 应计费用 R6mJFE*6T9
A (23)acid test ration 速动比率(酸性测试比率) @zF:{=+]+
A (24)acquisition 购置 g
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A (25)acquisition accounting 收购会计 +/86w59
A (26)activity based accounting 作业基础成本计算 hg'!
A (27)adjusting events 调整事项 Bl\kU8O-
A (28)administrative expenses 行政管理费 .OS?^\
A (29)advice note 发货通知 [<a%\:c m4
A (30)amortization 摊销 0a6z"K}
A (31)analytical review 分析性检查 YPDsE&,J)
A (32)annual equivalent cost 年度等量成本法 59BHGvaF
A (33)annual report and accounts 年度报告和报表 n12c075
A (34)appraisal cost 检验成本 "gajBY
A (35)appropriation account 盈余分配账户 |Umfq:W`y_
A (36)articles of association 公司章程细则 6 Ok=q:;
A (37)assets 资产 I jztj
A (38)assets cover 资产保障 [mzF)/[_2
A (39)asset value per share 每股资产价值 ^-*Tn
A (40)associated company 联营公司 L9?/ -@M
A (41)attainable standard 可达标准 SH$cn,3F8
A (42)attributable profit 可归属利润 gJ8 c]2c
A (43)audit 审计 4?M3#],'h
A (44)audit report 审计报告 B5H&DqWzr
A (45)auditing standards 审计准则 wK`ieHmp
A (46)authorized share capital 额定股本 xYVjUb(,X
A (47)available hours 可用小时 &~A*(+S
A (48)avoidable costs 可避免成本 ,W8Iabi^
B (49)back-to-back loan 易币贷款 MGKeD+=5
B (50)backflush accounting 倒退成本计算 }\L!;6oy
B (51)bad debts 坏帐 4yZ+,hqJ<9
B (52)bad debts ratio 坏帐比率 UMi`u6#
B (53)bank charges 银行手续费 lrX0c$)
B (54)bank overdraft 银行透支 yP9wYF^A\
B (55)bank reconciliation 银行存款调节表 Il`k]X M
B (56)bank statement 银行对账单 {2gd4[:
B (57)bankruptcy 破产 [67E5
rk-
B (58)basis of apportionment 分摊基础 nC.2./OwMf
B (59)batch 批量 +y4AUU:Q
B (60)batch costing 分批成本计算 :tqm2t
B (61)beta factor B(市场)风险因素
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B (62)bill 账单 zpr@!76
B (63)bill of exchange 汇票 {$1$]p~3o
B (64)bill of landing 提单 c[RLYu
B (65)bill of materials 用料预计单 KPd C9H
B (66)bill payable 应付票据 <6O_t,K]
B (67)bill receivable 应收票据 Y0fO.k#C^
B (68)bin card 存货记录卡 :htq%gPex9
B (69)bonus 红利 grxl{uIC8
B (70)book-keeping 薄记 ZIL|
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B (71)Boston classification 波士顿分类 m5em<P!G
B (72)breakeven chart 保本图 ,ibPSN5Ca
B (73)breakeven point 保本点 jM1%6
B (74)breaking-down time 复位时间 SM#S/|.]
B (75)budget 预算 +=~%S)9F
B (76)budget center 预算中心 @?7{%j*
B (77)budget cost allowance 预算成本折让 ?7nr\g"g(
B (78)budget manual 预算手册 Q$h:[_v
B (79)budget period 预算期间 }wOpPN[4
B (80)budgetary control 预算控制 K7xWE,y
B (81)budgeted capacity 预算生产能力 W
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B (82)burden 制造费用 -6~y$c&c
B (83)business center 经营中心 MjXE|3&
B (84)business entity 营业个体 =i^<a7M~
B (85)business unit 经营单位 e_~fJ
B (86)buy-out management 管理性购买产权 L}jF#*Q%
B (87)by-product 副产品 )x8;.@U
C (88)called-up share capital 催缴股本 [&pW&>p3
C (89)capacity 生产能力 g?[&0r1
C (90)capacity ratios 生产能力比率 "ryk\}*<
C (91)capital 资本 hUT^V(
C (92)capital assets pricing model 资本资产计价模式 :IR9=nhS]
C (93)capital commitment 承诺资本 6%\Q*r*N
C (94)capital employed 已运用的资本 (YYj3#
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C (95)capital expenditure 资本支出 ig2+XR#%
C (96)capital expenditure authorization 资本支出核准 !H1tBg]5
C (97)capital expenditure control 资本支出控制 'uKkl(==%
C (98)capital expenditure proposal 资本支出申请 m&`(pf4A
C (99)capital funding planning 资本基金筹集计划 8 ih;#I=q
C (100)capital gain 资本收益 %t~SOkx
C (101)capital investment appraisal 资本投资评估 (e8G
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C (102)capital maintenance 资本保全 =0PRAc
C (103)capital resource planning 资本资源计划 oO#xx)b
C (104)capital surplus 资本盈余 "rx^M*"
C (105)capital turnover 资本周转率 8L-4}!~C
C (106)card 记录卡 &`yOIX-H_
C (107)cash 现金 z{@R.'BD
C (108)cash account 现金账户 N=T.l*8
C (109)cash book 现金账薄 2\nN4WL
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C (110)cash cow 金牛产品 ) Kc%8hBv
C (111)cash flow 现金流量 {;&B^uz
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C (112)cash discounted 现金贴现 .;HIEj zq
C (113)cash flow budget 现金流量预算 mGe|8In
C (114)cash flow statement 现金流量表
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C (115)cash ledger 现金分类账 hr[B^?6
C (116)cash limit 现金限额 7k]RO
C (117)CCA 现时成本会计 }{5mH:
C (118)center 中心 ^.D}k
C (119)changeover time 变更时间 v.
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C (120)chartered entity 特许经济个体 8wII{FHX
C (121)cheque 支票 ;Rhb@]X
C (122)cheque register 支票登记薄 Ts(t:^
C (123)coin analysis 零钱分类 8VP"ydg-U
C (124)classification 分类 .~q)eV
C (125)clock card 工时卡 `k(u:yGK
C (126)code 代码 H\fcY p6
C (127)commitment accounting 承诺确认会计 T0`"kjE
C (128)common cost 共同成本 s!#HZK
C (129)company limited by guarantee 有限担保责任公司 -!J2x8Ri