A (1)ABC 作业基础成本计算 SE0"25\_G
A (2)absorbed overhead 已吸收制造费用 OL{U^uOhY
A (3)absorption costing 吸收成本计算 0:(`t~
A (4)account 账户,报表 %4 Nq T
A (5)accounting postulate 会计假设 oR.KtS$uh
A (6)accounting series release 会计公告文件 AHws5#;$6*
A (7)accounting valuation 会计计价 :K!@zT=o
A (8)account sale 承销清单 TQx''$j\
A (9)accountability concept 经营责任概念 Qp{rAAC:
A (10)accountancy 会计职业 URW# nm?
A (11)accountant 会计师 "Ru H"~o
A (12)accounting 会计 ~r
BeJZ
A (13)agency cost 代理成本 =2VM(G tK>
A (14)accounting bases 会计基础 z
3IQPl^
A (15)accounting manual 会计手册 urT!?*g,
A (16)accounting period 会计期间 K5x&:z
A (17)accounting policies 会计方针 =,D3e+ P'
A (18)accounting rate of return 会计报酬率 Sd]` I)
A (19)accounting reference date 会计参照日 !<"H73?f
l
A (20)accounting reference period 会计参照期间 ArBgg[i
A (21)accrual concept 应计概念 y8U |A0@$`
A (22)accrual expenses 应计费用 cad%:%p
A (23)acid test ration 速动比率(酸性测试比率) w.qpV]9>
A (24)acquisition 购置 _oxc~v\ <
A (25)acquisition accounting 收购会计 F+vgkqs@9
A (26)activity based accounting 作业基础成本计算 XVi?- /2
A (27)adjusting events 调整事项 V@jR8zv|_
A (28)administrative expenses 行政管理费 ~ifo7,
A (29)advice note 发货通知 .K(IRWuw
A (30)amortization 摊销 xz dq E
A (31)analytical review 分析性检查 6:i(<7
A (32)annual equivalent cost 年度等量成本法 CT6Ca,
A (33)annual report and accounts 年度报告和报表 +{
Qy
B
A (34)appraisal cost 检验成本 C& 0iWY\a
A (35)appropriation account 盈余分配账户 [((P ,v*
A (36)articles of association 公司章程细则 a; AvY O
A (37)assets 资产 ^ N]u
A (38)assets cover 资产保障 6xSdA;<+]
A (39)asset value per share 每股资产价值 YPAMf&jEF
A (40)associated company 联营公司
WpX)[au
A (41)attainable standard 可达标准 9)p VDS
A (42)attributable profit 可归属利润 hV_eb6aj}P
A (43)audit 审计 C?Dztkz
A (44)audit report 审计报告 Q4 Mp[
A (45)auditing standards 审计准则 D@tuu]%p
A (46)authorized share capital 额定股本 %n`wU-?lK
A (47)available hours 可用小时 R;6(2bTN6
A (48)avoidable costs 可避免成本 )*N]Q
B (49)back-to-back loan 易币贷款 >\hu1C|W
B (50)backflush accounting 倒退成本计算 wmFI?
B (51)bad debts 坏帐 Wa~'p+<c~b
B (52)bad debts ratio 坏帐比率 heiIb|z
B (53)bank charges 银行手续费 Le"$k su>
B (54)bank overdraft 银行透支 W?8 |h
B (55)bank reconciliation 银行存款调节表 ]Y;E In
B (56)bank statement 银行对账单 h^ ex?
B (57)bankruptcy 破产 }6} Gj8Nb
B (58)basis of apportionment 分摊基础 xZt] s3?
B (59)batch 批量 %-?HC jT
B (60)batch costing 分批成本计算 '7Dg+a^x 7
B (61)beta factor B(市场)风险因素 :(,uaX> {
B (62)bill 账单 {20^abUAS
B (63)bill of exchange 汇票 +_uT1Ps BY
B (64)bill of landing 提单 % 'Ebm
B (65)bill of materials 用料预计单 O<l_2?S1
B (66)bill payable 应付票据 zzi%r=%r&
B (67)bill receivable 应收票据 F*hOa|7/
B (68)bin card 存货记录卡 W: 8_S%~d
B (69)bonus 红利 w\KO1 Ob
B (70)book-keeping 薄记 ]V J$;v'{[
B (71)Boston classification 波士顿分类
?:OL8&0
B (72)breakeven chart 保本图 cYyv
iR59#
B (73)breakeven point 保本点 po+>83/!oq
B (74)breaking-down time 复位时间 TI: -Y@8
B (75)budget 预算 qsXK4`
B (76)budget center 预算中心 +N2?fgA
B (77)budget cost allowance 预算成本折让 h 9c54Ux
B (78)budget manual 预算手册 hZ!N8nWwNR
B (79)budget period 预算期间 JnH>L|G{;%
B (80)budgetary control 预算控制 8
C4DOz|
B (81)budgeted capacity 预算生产能力 B e"D0=<
B (82)burden 制造费用 @#Jc!p7 )
B (83)business center 经营中心
! %r5
B (84)business entity 营业个体 TYW$=p|
B (85)business unit 经营单位 A 1x?_S"a
B (86)buy-out management 管理性购买产权 1pogk0h.:
B (87)by-product 副产品 }|
MG
YS )
C (88)called-up share capital 催缴股本 zb Z0BD7e
C (89)capacity 生产能力 J3cbDE%^m
C (90)capacity ratios 生产能力比率 =ZjF5,@
C (91)capital 资本 .T?9-`I9
C (92)capital assets pricing model 资本资产计价模式 m5 r65=E
C (93)capital commitment 承诺资本 Q+gd|^Vc9
C (94)capital employed 已运用的资本 xJrRJwL
C (95)capital expenditure 资本支出 6-U|e|e
C (96)capital expenditure authorization 资本支出核准 oe,L&2Jz@
C (97)capital expenditure control 资本支出控制 74ma
C (98)capital expenditure proposal 资本支出申请 ENm\1
C (99)capital funding planning 资本基金筹集计划 i>i@r ;:|
C (100)capital gain 资本收益 L,V\g^4$K
C (101)capital investment appraisal 资本投资评估 |H 0+.f;
C (102)capital maintenance 资本保全 udM<jY]5p
C (103)capital resource planning 资本资源计划 +xMK.*H]W
C (104)capital surplus 资本盈余 v+A$CGH96
C (105)capital turnover 资本周转率 i]!C H2\
C (106)card 记录卡 ),y{.n:wm
C (107)cash 现金 oUXu;@l
C (108)cash account 现金账户 hK*:pf
C (109)cash book 现金账薄 o,(MB[|hQ
C (110)cash cow 金牛产品 Lw<?e;
C (111)cash flow 现金流量 ,5Jq
ZD
C (112)cash discounted 现金贴现 6O8'T`F[
C (113)cash flow budget 现金流量预算 VqV6)6
C (114)cash flow statement 现金流量表 &(3kwdI
C (115)cash ledger 现金分类账 DJP)V8]!B
C (116)cash limit 现金限额 /M(Fu V
C (117)CCA 现时成本会计 V~M>K-AL
C (118)center 中心 YqwD vJWX
C (119)changeover time 变更时间 EeC5HgIU'C
C (120)chartered entity 特许经济个体 ujsJ;\c
C (121)cheque 支票 E8#RG-ci
C (122)cheque register 支票登记薄 :J` *@cDn
C (123)coin analysis 零钱分类 289teU
C (124)classification 分类 ?XO$ 9J
C (125)clock card 工时卡 ' p,QI>
C (126)code 代码 [4B.;MS(
C (127)commitment accounting 承诺确认会计 fM,U|
C (128)common cost 共同成本 m~ :W$x1+
C (129)company limited by guarantee 有限担保责任公司 'eg?W_zu
