A (1)ABC 作业基础成本计算 *. t^MP
A (2)absorbed overhead 已吸收制造费用 WJi]t9 3
A (3)absorption costing 吸收成本计算 PCA4k.,T
A (4)account 账户,报表 *~`(RV
A (5)accounting postulate 会计假设 :jf3HG
A (6)accounting series release 会计公告文件 Wwo0%<2y
A (7)accounting valuation 会计计价 u8^lB7!e/
A (8)account sale 承销清单 WH\d| 1)
A (9)accountability concept 经营责任概念 +@UV?"d
A (10)accountancy 会计职业 )J |6 -C
A (11)accountant 会计师 Z+SRXKQ
A (12)accounting 会计 /r 5eWR1G
A (13)agency cost 代理成本 ~*7]r`6\@
A (14)accounting bases 会计基础 l (o~-i\M
A (15)accounting manual 会计手册 \V:^h[ad
A (16)accounting period 会计期间 H,J8M
{
A (17)accounting policies 会计方针 !D6]JPX
A (18)accounting rate of return 会计报酬率 DG/Pb)%Y
A (19)accounting reference date 会计参照日 f$( e\++
A (20)accounting reference period 会计参照期间 ]:;&1h3'7
A (21)accrual concept 应计概念 xw%0>K[
A (22)accrual expenses 应计费用 7)m9"InDI
A (23)acid test ration 速动比率(酸性测试比率) f1? >h\F8
A (24)acquisition 购置 XW9!p.*.U
A (25)acquisition accounting 收购会计 fA-7VdR`R
A (26)activity based accounting 作业基础成本计算 zs;JJk^
A (27)adjusting events 调整事项 PF2nLb2-
A (28)administrative expenses 行政管理费 *hrd5na
A (29)advice note 发货通知 s2?&!
A (30)amortization 摊销 ;S{(]K7i
A (31)analytical review 分析性检查 Efe 7gE'
A (32)annual equivalent cost 年度等量成本法 Vl]>u+YqE
A (33)annual report and accounts 年度报告和报表 #$vEGY}1
A (34)appraisal cost 检验成本 9uY'E'm*
A (35)appropriation account 盈余分配账户 58K5ZZG
A (36)articles of association 公司章程细则 E^PB)D(.
A (37)assets 资产 ?%86/N>
A (38)assets cover 资产保障 ^.tg 7%dJ
A (39)asset value per share 每股资产价值 GILfbNcd
A (40)associated company 联营公司 ^8tEach
A (41)attainable standard 可达标准 R]dg_Da
A (42)attributable profit 可归属利润 :,^gj
A (43)audit 审计 NI5``BwpO
A (44)audit report 审计报告 V)^+?B)T
A (45)auditing standards 审计准则 ?"FbsMk.d
A (46)authorized share capital 额定股本 .hiSw
A (47)available hours 可用小时 =sFTxd_"iQ
A (48)avoidable costs 可避免成本 YqG7h,F
B (49)back-to-back loan 易币贷款 l2d{ 73h
B (50)backflush accounting 倒退成本计算 Ymgw-NJ;(
B (51)bad debts 坏帐 _ |p8M!
B (52)bad debts ratio 坏帐比率 H]!"Zq k
B (53)bank charges 银行手续费
&zhAh1m
B (54)bank overdraft 银行透支 Jwp7gYZ
B (55)bank reconciliation 银行存款调节表 'S~5"6r
B (56)bank statement 银行对账单 #g=XUZ/"
B (57)bankruptcy 破产 u>$t'
B (58)basis of apportionment 分摊基础 t5zKW _J7
B (59)batch 批量 ]k(]qZ
B (60)batch costing 分批成本计算 K^$=dLp
B (61)beta factor B(市场)风险因素 DJir { \F
B (62)bill 账单 *A< 5*Db:F
B (63)bill of exchange 汇票 &zs$x?
/
B (64)bill of landing 提单 +
#By*;BJ
B (65)bill of materials 用料预计单 -/k
3a*$/
B (66)bill payable 应付票据 F
/Pep?'
B (67)bill receivable 应收票据 :EH=_"
B (68)bin card 存货记录卡 t
Pf40`@
B (69)bonus 红利 fh{`Mz,o
B (70)book-keeping 薄记 Ie^l~Gb
B (71)Boston classification 波士顿分类 :LTN!jj
B (72)breakeven chart 保本图 q=G+Tocv
B (73)breakeven point 保本点 8f7>?BUS,
B (74)breaking-down time 复位时间 G
j1_!.T
B (75)budget 预算 $"&J
WT!#
B (76)budget center 预算中心 OTp]Xe/
B (77)budget cost allowance 预算成本折让 fV:83|eQ
B (78)budget manual 预算手册 b\ PgVBf9
B (79)budget period 预算期间 @KA4N`
B (80)budgetary control 预算控制 eq" ]%s
B (81)budgeted capacity 预算生产能力 nie% eC&U
B (82)burden 制造费用 RyN s6
B (83)business center 经营中心 *dF>_F
B (84)business entity 营业个体 {U1m.30n
B (85)business unit 经营单位 P_dJZ((X
B (86)buy-out management 管理性购买产权 \f)#>+X-
B (87)by-product 副产品 e*!kZAf
C (88)called-up share capital 催缴股本 |M_UQ
QAB|
C (89)capacity 生产能力 {|\.i
C (90)capacity ratios 生产能力比率 4~=l}H>&
C (91)capital 资本 ~v83pu1!2s
C (92)capital assets pricing model 资本资产计价模式 H:G1BZjq
C (93)capital commitment 承诺资本 ,
dp0;nkr
C (94)capital employed 已运用的资本 )jC%a6G!
C (95)capital expenditure 资本支出 _rYkis^u
C (96)capital expenditure authorization 资本支出核准 v}(WaO#S
C (97)capital expenditure control 资本支出控制 '2
O\_Uz
C (98)capital expenditure proposal 资本支出申请 d\Zng!Z '
C (99)capital funding planning 资本基金筹集计划 /@Zrq#o
zx
C (100)capital gain 资本收益 ZN6Z~SL_i~
C (101)capital investment appraisal 资本投资评估 2-b6gc7
C (102)capital maintenance 资本保全 s<Fl p
C (103)capital resource planning 资本资源计划 \?N2=jsu$
C (104)capital surplus 资本盈余 ZB&
6<uw
C (105)capital turnover 资本周转率 4 OX^(
C (106)card 记录卡 >3_Gw4S*H
C (107)cash 现金 ipI
LG4
C (108)cash account 现金账户 X jX2]
C (109)cash book 现金账薄 9/;P->wy
C (110)cash cow 金牛产品 +"6`q;p
3)
C (111)cash flow 现金流量 rbpSg7}Q
C (112)cash discounted 现金贴现 `XB
9Mi=
C (113)cash flow budget 现金流量预算 cAc@n6[`3
C (114)cash flow statement 现金流量表 Z8oK2Dw
C (115)cash ledger 现金分类账 %IRi1EmN8
C (116)cash limit 现金限额 2m[<]$
C (117)CCA 现时成本会计 G9:l'\
C (118)center 中心 @A5?3(e
C (119)changeover time 变更时间 9,tej
C (120)chartered entity 特许经济个体 Y<rU#Z #T
C (121)cheque 支票 [9 RR8
C (122)cheque register 支票登记薄 E!#WnSpnK
C (123)coin analysis 零钱分类 }T$p)"
C (124)classification 分类 h}EPnC}
C (125)clock card 工时卡 Q|L~=9
C (126)code 代码 .6V}3q$-@
C (127)commitment accounting 承诺确认会计 9mFE?J
C (128)common cost 共同成本 -]=@s
C (129)company limited by guarantee 有限担保责任公司 <|\Lm20G]