A (1)ABC 作业基础成本计算 x6K_!L*Fx]
A (2)absorbed overhead 已吸收制造费用 ~Y43`@3H:
A (3)absorption costing 吸收成本计算 6KGT?d
A (4)account 账户,报表 E0qJ.v
A (5)accounting postulate 会计假设 7B0`.E^~
A (6)accounting series release 会计公告文件 PZ/tkw
A (7)accounting valuation 会计计价 qD%88c)g
A (8)account sale 承销清单 ;8#6da,
A (9)accountability concept 经营责任概念 P:g!~&Q
A (10)accountancy 会计职业 y3j$?oM
A (11)accountant 会计师 2+u+9 rW
A (12)accounting 会计 \r aP
A (13)agency cost 代理成本 \X
%#-y
A (14)accounting bases 会计基础 6Zpa[,gm
A (15)accounting manual 会计手册 W.4R+kF<
A (16)accounting period 会计期间 P_b5`e0O
A (17)accounting policies 会计方针 MY{Kq;FvRP
A (18)accounting rate of return 会计报酬率 %x#S?GMV<
A (19)accounting reference date 会计参照日 'sAkrl8kt
A (20)accounting reference period 会计参照期间 ske
eec\V
A (21)accrual concept 应计概念 Jb{g{a/
A (22)accrual expenses 应计费用 dZ"}wKbO
A (23)acid test ration 速动比率(酸性测试比率) ();Z,A
A (24)acquisition 购置 h<3bv&oI .
A (25)acquisition accounting 收购会计 trwo(p
A (26)activity based accounting 作业基础成本计算 \ MuKS4
A (27)adjusting events 调整事项 -0a3eg)Z*
A (28)administrative expenses 行政管理费 jA8Bmwt;w
A (29)advice note 发货通知 +;!^aNJ,
A (30)amortization 摊销 }vZfp5Y
A (31)analytical review 分析性检查 R[ F
`b
A (32)annual equivalent cost 年度等量成本法 R)d_0Ng
A (33)annual report and accounts 年度报告和报表 euY+jc%
A (34)appraisal cost 检验成本 bLl
?!G.
A (35)appropriation account 盈余分配账户 zx)}XOYf
A (36)articles of association 公司章程细则
6!)hl"
A (37)assets 资产 5<X"+`=9
A (38)assets cover 资产保障 @/aJi6d"^E
A (39)asset value per share 每股资产价值 HziQ%QR
A (40)associated company 联营公司 :hO
B
A (41)attainable standard 可达标准 FXk*zXn6
A (42)attributable profit 可归属利润 ^Zpz@T>m
A (43)audit 审计 Up-^km
A (44)audit report 审计报告 "/O07l1Q<
A (45)auditing standards 审计准则 %A
5s?J?
A (46)authorized share capital 额定股本 Q~^v=ye
A (47)available hours 可用小时 'n{=`e(}cI
A (48)avoidable costs 可避免成本 Dg^s$2
B (49)back-to-back loan 易币贷款 F6{
O
B (50)backflush accounting 倒退成本计算 `?&C5*P
B (51)bad debts 坏帐 %eF=;q
B (52)bad debts ratio 坏帐比率 |1kA6/
B (53)bank charges 银行手续费 r
*N@%T
B (54)bank overdraft 银行透支 V#599-
B (55)bank reconciliation 银行存款调节表 `$4wm0G|
B (56)bank statement 银行对账单 X$%[%q8qg
B (57)bankruptcy 破产 vzAY+EEx
B (58)basis of apportionment 分摊基础 rU>l(O'b
B (59)batch 批量 cooicKS7
B (60)batch costing 分批成本计算 C^JtJv
B (61)beta factor B(市场)风险因素 Lz9|"F"V
B (62)bill 账单 &iuMB0rbu
B (63)bill of exchange 汇票 Gf7r!Ur;g
B (64)bill of landing 提单 1=_?Wg:
B (65)bill of materials 用料预计单 H5vg s2R
B (66)bill payable 应付票据 BDL[C<d(
B (67)bill receivable 应收票据 s Wj:m )
B (68)bin card 存货记录卡 }q_Iep
B (69)bonus 红利 ).Z
U0fV
B (70)book-keeping 薄记 (<`>B
B (71)Boston classification 波士顿分类 "V:RKH`
B (72)breakeven chart 保本图 5[6{o$I
B (73)breakeven point 保本点 " u]X/
{L
B (74)breaking-down time 复位时间 "2!5g )iO
B (75)budget 预算
&mJm'Ks
B (76)budget center 预算中心 |em_l$oGc
B (77)budget cost allowance 预算成本折让 nKwOSGPQt
B (78)budget manual 预算手册 }P!:0w3
B (79)budget period 预算期间 \= 6dF,V
B (80)budgetary control 预算控制 GOCe&?
B (81)budgeted capacity 预算生产能力 w$qdV,s 7
B (82)burden 制造费用 Fyz1LOH[X
B (83)business center 经营中心 o
-x=/b
B (84)business entity 营业个体 +s+E!= s
B (85)business unit 经营单位 NmNj0&
B (86)buy-out management 管理性购买产权 TY+Rol;!
B (87)by-product 副产品 #cl|5jm+m#
C (88)called-up share capital 催缴股本 :2t?0YR
C (89)capacity 生产能力 c~Y g(
C (90)capacity ratios 生产能力比率
#3C]"
C (91)capital 资本 27JZwlzZ
C (92)capital assets pricing model 资本资产计价模式 FYaBP;@J%
C (93)capital commitment 承诺资本 cW{ Bsr
C (94)capital employed 已运用的资本 [r1\FF@v,
C (95)capital expenditure 资本支出 CrGDo9JdvT
C (96)capital expenditure authorization 资本支出核准 p1s&
y0:d
C (97)capital expenditure control 资本支出控制 Y0Rk:Njc
C (98)capital expenditure proposal 资本支出申请 x1+ V
C (99)capital funding planning 资本基金筹集计划 x50ZwV&j
C (100)capital gain 资本收益 G7#<Jo<8
C (101)capital investment appraisal 资本投资评估
qaBL
C (102)capital maintenance 资本保全 s=&x%0f%
C (103)capital resource planning 资本资源计划 K}dvXO@=|c
C (104)capital surplus 资本盈余 @vi;P ^1!
C (105)capital turnover 资本周转率 cS|W&IH1
C (106)card 记录卡 Q=498Y~x
C (107)cash 现金 GZiN&}5e
C (108)cash account 现金账户 >
8!9
C (109)cash book 现金账薄 CDFX>>N
C (110)cash cow 金牛产品 ]EvK.ORy
C (111)cash flow 现金流量 #"JtH"pF
C (112)cash discounted 现金贴现 /n9,XD&)
C (113)cash flow budget 现金流量预算 4:s!mHcz
C (114)cash flow statement 现金流量表 ]#O~lq
C (115)cash ledger 现金分类账 h"$],=
C (116)cash limit 现金限额 PAjH*5IA
C (117)CCA 现时成本会计 $2v{4WP7G
C (118)center 中心 Tml>>O
C (119)changeover time 变更时间 L8 $+%Gvo
C (120)chartered entity 特许经济个体 g/z7_Aq/
C (121)cheque 支票 -H](2}
C (122)cheque register 支票登记薄 "&TN}SBW
C (123)coin analysis 零钱分类 lDtl6r/
C (124)classification 分类 WaDdZIz4
C (125)clock card 工时卡 1NU@k6UHl
C (126)code 代码 ^s3 SzB@
C (127)commitment accounting 承诺确认会计 `yua?n
C (128)common cost 共同成本 >KCnmi
C (129)company limited by guarantee 有限担保责任公司 D]5cijO6