A (1)ABC 作业基础成本计算 l|4xKBCV]
A (2)absorbed overhead 已吸收制造费用 ;mCGh~?G
A (3)absorption costing 吸收成本计算 K8e4ax
A (4)account 账户,报表 @h ,h=X
A (5)accounting postulate 会计假设 }Bv30V2-(
A (6)accounting series release 会计公告文件 'p4da2%
A (7)accounting valuation 会计计价 Fm-q=3
A (8)account sale 承销清单 Enq6K1@%G
A (9)accountability concept 经营责任概念 7J#g1
A (10)accountancy 会计职业 |H3?ox*
A (11)accountant 会计师 d;@E~~o?B]
A (12)accounting 会计 e<ism?WG
A (13)agency cost 代理成本 RPa?Nv?e
A (14)accounting bases 会计基础 CDwFVR'_Af
A (15)accounting manual 会计手册 8u7K$Q
A (16)accounting period 会计期间 G}Qk!r
A (17)accounting policies 会计方针 #dx
J#
A (18)accounting rate of return 会计报酬率 *!wO:<-
A (19)accounting reference date 会计参照日 ?=pZmvQg
A (20)accounting reference period 会计参照期间 -Z[R S{#+T
A (21)accrual concept 应计概念 %
zIl_/s
A (22)accrual expenses 应计费用 3Vb=6-|
A (23)acid test ration 速动比率(酸性测试比率) mmpr]cT@'k
A (24)acquisition 购置 B.C H9M
A (25)acquisition accounting 收购会计 ,?7xb]h
A (26)activity based accounting 作业基础成本计算 ba1$kU
A (27)adjusting events 调整事项 *Bb|N--jI
A (28)administrative expenses 行政管理费 U{U:8==
A (29)advice note 发货通知 mE3SiR "
A (30)amortization 摊销 R
&1mo
A (31)analytical review 分析性检查 B6Wq/fl/
A (32)annual equivalent cost 年度等量成本法 KV)Hywl`
A (33)annual report and accounts 年度报告和报表 O9Jx%tolF%
A (34)appraisal cost 检验成本 O,V6hU/ *
A (35)appropriation account 盈余分配账户 auyKLT3C
A (36)articles of association 公司章程细则 <MWXew7b
A (37)assets 资产 X*c_^g{
A (38)assets cover 资产保障 D-2v>l_
A (39)asset value per share 每股资产价值 X+'^Sp
A (40)associated company 联营公司 ~t.WwxY+
A (41)attainable standard 可达标准 /w}B07.
A (42)attributable profit 可归属利润 !?us[f=g%
A (43)audit 审计
\r1kbf7?
A (44)audit report 审计报告 1b
%T_a
A (45)auditing standards 审计准则 e!2%k u
A (46)authorized share capital 额定股本 mV!
@oNCK
A (47)available hours 可用小时 GWA!Ab'<U
A (48)avoidable costs 可避免成本 6|"!sW`%N
B (49)back-to-back loan 易币贷款 :+?W
B (50)backflush accounting 倒退成本计算 avbr7
X(
B (51)bad debts 坏帐 I[cV"BDa
B (52)bad debts ratio 坏帐比率 i?i7T`
B (53)bank charges 银行手续费 P(YG@
B (54)bank overdraft 银行透支 &Curvc1fm
B (55)bank reconciliation 银行存款调节表 %M0mwty]
B (56)bank statement 银行对账单 C&CsI] @g
B (57)bankruptcy 破产 ;o
w~vO,x
B (58)basis of apportionment 分摊基础 9qu24zz$P
B (59)batch 批量 h3;o!FF
B (60)batch costing 分批成本计算 EZwdx
B (61)beta factor B(市场)风险因素 -'p@ lk
B (62)bill 账单 kUaGok?
B (63)bill of exchange 汇票 _ \y0 mc4
B (64)bill of landing 提单 9Sj:nn^/
u
B (65)bill of materials 用料预计单 /i~^LITH
B (66)bill payable 应付票据 @7[.>I(
B (67)bill receivable 应收票据 jhEg#Q$
B (68)bin card 存货记录卡 BJ.8OU*9]S
B (69)bonus 红利 L@k;L
B (70)book-keeping 薄记 XnI
;7J
B (71)Boston classification 波士顿分类 4htSwK+
B (72)breakeven chart 保本图 +GPT:\*q6
B (73)breakeven point 保本点 gA6h5F)_
B (74)breaking-down time 复位时间 7)(`
B (75)budget 预算 7N59B z
B (76)budget center 预算中心 {i%xs#0h
B (77)budget cost allowance 预算成本折让 ^ yukn*L
B (78)budget manual 预算手册 vX0I^8.
B (79)budget period 预算期间 ap$tu3j
B (80)budgetary control 预算控制 eDM0417O(
B (81)budgeted capacity 预算生产能力 Wru
Fp
B (82)burden 制造费用 gHh.|PysW
B (83)business center 经营中心 :!iPn%
B (84)business entity 营业个体 }fZ=T4r
B (85)business unit 经营单位 kj3o
1
Y
B (86)buy-out management 管理性购买产权 =[)N6XV 3
B (87)by-product 副产品 )`+@j.75
C (88)called-up share capital 催缴股本 8$<AxNR
C (89)capacity 生产能力 dj'8x48H2W
C (90)capacity ratios 生产能力比率 j_a~)o-p
C (91)capital 资本 <Ec)m69P
C (92)capital assets pricing model 资本资产计价模式 q[|`&6B
C (93)capital commitment 承诺资本 zyp"*0zUr
C (94)capital employed 已运用的资本 548[!p4
C (95)capital expenditure 资本支出 gM
5p1?E
C (96)capital expenditure authorization 资本支出核准 P7k$^n
C (97)capital expenditure control 资本支出控制 Z/05 wB
C (98)capital expenditure proposal 资本支出申请 (8-lDoW
C (99)capital funding planning 资本基金筹集计划 5 *pN<S
C (100)capital gain 资本收益 ATmqq)\s
C (101)capital investment appraisal 资本投资评估 *"QE1Fum'
C (102)capital maintenance 资本保全 if!`Qid
C (103)capital resource planning 资本资源计划 gUszMhHX
C (104)capital surplus 资本盈余 j.'"CU
C (105)capital turnover 资本周转率 ,fG_'3wb
C (106)card 记录卡 $-9@ /%Y
C (107)cash 现金 -z 5k4Y
C (108)cash account 现金账户 V&+$Vq
C (109)cash book 现金账薄 PD
T\Q\J^X
C (110)cash cow 金牛产品 lQ<n
dt~
C (111)cash flow 现金流量 V-ouIqnI
C (112)cash discounted 现金贴现 kdMS"iN8x
C (113)cash flow budget 现金流量预算 B?ob{K@
C (114)cash flow statement 现金流量表 nC!^,c
C (115)cash ledger 现金分类账 .SV3<)
C (116)cash limit 现金限额 HFx"fT
C (117)CCA 现时成本会计 aq,)6P`
C (118)center 中心 7(g&z%
C (119)changeover time 变更时间 )(!Z90@
C (120)chartered entity 特许经济个体 /e?ux ~f|
C (121)cheque 支票 V =aoB
Z
C (122)cheque register 支票登记薄 9H%xZ(`vN
C (123)coin analysis 零钱分类 +ZA\M:^b
C (124)classification 分类 ?M-8Fp3 +
C (125)clock card 工时卡 >fj
$wOq
C (126)code 代码 -%V-'X5
C (127)commitment accounting 承诺确认会计 07"Oj9NlA
C (128)common cost 共同成本 s>``-
]3
C (129)company limited by guarantee 有限担保责任公司 pL/.JzB