A (1)ABC 作业基础成本计算 Y3ZK%OyPR
A (2)absorbed overhead 已吸收制造费用 #DkD!dW(l
A (3)absorption costing 吸收成本计算 8
%~t
A (4)account 账户,报表 BD#.-xWV
A (5)accounting postulate 会计假设 te4= S
A (6)accounting series release 会计公告文件 @oG)LT
A (7)accounting valuation 会计计价 jRpdft
A (8)account sale 承销清单 m!OMrZ%)}
A (9)accountability concept 经营责任概念 ]> Y/r-!
A (10)accountancy 会计职业 qYp$fmj
A (11)accountant 会计师 YO:&;K%
A (12)accounting 会计 ,`8Y8
A (13)agency cost 代理成本 5H:@8,B
A (14)accounting bases 会计基础 &(xUhX T
A (15)accounting manual 会计手册 K$REZe
A (16)accounting period 会计期间 h.whjiCFa
A (17)accounting policies 会计方针 !1uzX
Kb
A (18)accounting rate of return 会计报酬率 Cv=GZGn-
A (19)accounting reference date 会计参照日 )-/gLZsx
A (20)accounting reference period 会计参照期间 IGAz
E(
A (21)accrual concept 应计概念 .]}N55M
A (22)accrual expenses 应计费用 v&MU=Tcqi
A (23)acid test ration 速动比率(酸性测试比率) ;</Twm;:
A (24)acquisition 购置 P l{QOR
A (25)acquisition accounting 收购会计 S C
_|A9
A (26)activity based accounting 作业基础成本计算 (5uJZ!m
A (27)adjusting events 调整事项 3An(jt$%Q
A (28)administrative expenses 行政管理费 ,dd WBwMK
A (29)advice note 发货通知 ^i:\@VA:
A (30)amortization 摊销 r[Zq3
A (31)analytical review 分析性检查 3LlU]
A (32)annual equivalent cost 年度等量成本法 chAan~r[*
A (33)annual report and accounts 年度报告和报表 f3
]
A (34)appraisal cost 检验成本 | D.C!/69
A (35)appropriation account 盈余分配账户 n!N\zx8
A (36)articles of association 公司章程细则 /4joC9\AB
A (37)assets 资产 mPVE?jnR^0
A (38)assets cover 资产保障 uf@U:V
A (39)asset value per share 每股资产价值 LI:Tc7t
A (40)associated company 联营公司 &(&
A (41)attainable standard 可达标准 }&G]0hCT!
A (42)attributable profit 可归属利润 ]RFdLV?
A (43)audit 审计 LBX%H GH
A (44)audit report 审计报告 :LV.G0)#
A (45)auditing standards 审计准则 Y~"9L|`f/
A (46)authorized share capital 额定股本 Ud3""C5B
A (47)available hours 可用小时 ;WI]vn
A (48)avoidable costs 可避免成本 sS,#0Qt.
B (49)back-to-back loan 易币贷款 ~/`X*n&
B (50)backflush accounting 倒退成本计算 TV{)n'aA
B (51)bad debts 坏帐 cj(X2L
B (52)bad debts ratio 坏帐比率 =%h~/,
B (53)bank charges 银行手续费 Rk<%r k
B (54)bank overdraft 银行透支 P&t;WPZ
B (55)bank reconciliation 银行存款调节表 &
QY#3yj=
B (56)bank statement 银行对账单 F
WTx&Ip
B (57)bankruptcy 破产 mTEVFm
B (58)basis of apportionment 分摊基础 'H=weH
B (59)batch 批量 "r-l8r,
B (60)batch costing 分批成本计算 9!t4>
B (61)beta factor B(市场)风险因素 0MpS4tW0=
B (62)bill 账单 6f}e+ 80
B (63)bill of exchange 汇票 NdQ%:OKC
B (64)bill of landing 提单 R[yL_>
B (65)bill of materials 用料预计单 .k]#XoE
B (66)bill payable 应付票据 ,z66bnjO
B (67)bill receivable 应收票据 5a$$95oL
B (68)bin card 存货记录卡 AA7#c7
B (69)bonus 红利 ^"tqdeCb=
B (70)book-keeping 薄记 [$2qna2VP
B (71)Boston classification 波士顿分类 MCAXt1sL&E
B (72)breakeven chart 保本图 YkbO&~.
B (73)breakeven point 保本点 31 ]7z
B (74)breaking-down time 复位时间 %\yK5V5
B (75)budget 预算 "3t\em!
B (76)budget center 预算中心 $GF&x>]]
B (77)budget cost allowance 预算成本折让 fSV5
B (78)budget manual 预算手册 l @A"U)
A(
B (79)budget period 预算期间 4!2SS
B (80)budgetary control 预算控制 <R~KM=rL
B (81)budgeted capacity 预算生产能力 *tAqt2{48
B (82)burden 制造费用 j_pw^I$C
B (83)business center 经营中心 b]dxlj}
<
B (84)business entity 营业个体 y#r\b6
B (85)business unit 经营单位 {U
P_i2`.
B (86)buy-out management 管理性购买产权 K.h]JD]o
B (87)by-product 副产品 /.-m}0h|W-
C (88)called-up share capital 催缴股本 N<bD
C (89)capacity 生产能力 M,L@k
C (90)capacity ratios 生产能力比率 M
+UMR+K
C (91)capital 资本 8DT@h8tA
C (92)capital assets pricing model 资本资产计价模式 oUS,+e
C (93)capital commitment 承诺资本 mCrU//G
C (94)capital employed 已运用的资本 4JK@<GBK6
C (95)capital expenditure 资本支出 Ty}R^cy{d
C (96)capital expenditure authorization 资本支出核准 W^ClHQ"Iy
C (97)capital expenditure control 资本支出控制 P6E1^$e
C (98)capital expenditure proposal 资本支出申请 y7;
5xF?q
C (99)capital funding planning 资本基金筹集计划
GG>Y/;^
C (100)capital gain 资本收益 83xd@-czgh
C (101)capital investment appraisal 资本投资评估 5@.zz"o.`
C (102)capital maintenance 资本保全 `7>K1slQ}S
C (103)capital resource planning 资本资源计划
/Ef4EX0
C (104)capital surplus 资本盈余 ,^!Zm^4,
C (105)capital turnover 资本周转率 \#_@qHAG
C (106)card 记录卡 Zr R+QV
C (107)cash 现金 K*[0dza$
C (108)cash account 现金账户 rUvwpP"k
C (109)cash book 现金账薄 ]kH}lr
yG
C (110)cash cow 金牛产品 <mn-=#)
C (111)cash flow 现金流量 aZC*7AK
C (112)cash discounted 现金贴现 Wb'*lT0=
C (113)cash flow budget 现金流量预算 I`#EhH
C (114)cash flow statement 现金流量表 ^s.oZj
q
C (115)cash ledger 现金分类账 Z
c<]^QR
C (116)cash limit 现金限额 =*[, *A
C (117)CCA 现时成本会计 eAU"fu6d
C (118)center 中心 C*]AL/
C (119)changeover time 变更时间 Q+/R
JM?3@
C (120)chartered entity 特许经济个体 _dY:)%[]
C (121)cheque 支票 YN`UTi\s
C (122)cheque register 支票登记薄 cnC_#kp
C (123)coin analysis 零钱分类 `lvh\[
3^
C (124)classification 分类 4Z],+?.[
C (125)clock card 工时卡 #VQ36pCd
C (126)code 代码 4KZ SL:A
C (127)commitment accounting 承诺确认会计 e8 v; D
C (128)common cost 共同成本 0ZFB4GL
C (129)company limited by guarantee 有限担保责任公司 ,$o-C&nC