A (1)ABC 作业基础成本计算 d+:pZ
A (2)absorbed overhead 已吸收制造费用 #1` lJ
A (3)absorption costing 吸收成本计算 _0]{kB.$_
A (4)account 账户,报表 Ax;i;<md
A (5)accounting postulate 会计假设 3a]Omuu|=
A (6)accounting series release 会计公告文件 ax+P)yz
A (7)accounting valuation 会计计价 V
9i[dF
A (8)account sale 承销清单 $X:r&7t+Q[
A (9)accountability concept 经营责任概念 h$y0>eMWs
A (10)accountancy 会计职业 By-A1|4Cp`
A (11)accountant 会计师 d|(@#*{T]
A (12)accounting 会计 J+6bp0RIh
A (13)agency cost 代理成本 2OJ=Xb1
A (14)accounting bases 会计基础 4{oS(Vl!
A (15)accounting manual 会计手册
yzQ^KqLH
A (16)accounting period 会计期间 ]f"l4ay@M
A (17)accounting policies 会计方针 /iekww^54
A (18)accounting rate of return 会计报酬率 {Deg1V!x>
A (19)accounting reference date 会计参照日 C 9:5c@G
A (20)accounting reference period 会计参照期间 ?sBbe@OC?
A (21)accrual concept 应计概念 g<r'f"^
A (22)accrual expenses 应计费用 m"Y
|xvIA
A (23)acid test ration 速动比率(酸性测试比率) KD5} Nk)t
A (24)acquisition 购置 ,|
EaW& 2
A (25)acquisition accounting 收购会计 #=B~}
_
A (26)activity based accounting 作业基础成本计算 /*8Ms`
A (27)adjusting events 调整事项 tv1Z%Mx?Cp
A (28)administrative expenses 行政管理费 e+5]l>3)f
A (29)advice note 发货通知 4 06.6jmv
A (30)amortization 摊销 3bp'UEF^k
A (31)analytical review 分析性检查 g5*Zg_G/
A (32)annual equivalent cost 年度等量成本法 7 Ed6o
A (33)annual report and accounts 年度报告和报表 |
Djgm7$*
A (34)appraisal cost 检验成本 9e|]H+y
A (35)appropriation account 盈余分配账户 ^K
K6 d
A (36)articles of association 公司章程细则 H/Fq'FsQB
A (37)assets 资产 \D37l_
A (38)assets cover 资产保障 9"YOj_z
A (39)asset value per share 每股资产价值 [j:]YR
A (40)associated company 联营公司 wKq-|yf,
A (41)attainable standard 可达标准 naT;K0T=
A (42)attributable profit 可归属利润 bQ"w%!
A (43)audit 审计 <""
fJ`7
A (44)audit report 审计报告 Uxq9H
A (45)auditing standards 审计准则 MH>CCT
A (46)authorized share capital 额定股本 i2EXE0;
A (47)available hours 可用小时
J c~{ E
A (48)avoidable costs 可避免成本 .D`""up|{
B (49)back-to-back loan 易币贷款 62 biOea
B (50)backflush accounting 倒退成本计算 pv2u.qg5z
B (51)bad debts 坏帐 V@xlm
h,
B (52)bad debts ratio 坏帐比率 J \@yP
B (53)bank charges 银行手续费 buRK\C
B (54)bank overdraft 银行透支 |lijnfp
B (55)bank reconciliation 银行存款调节表 OBY
B (56)bank statement 银行对账单 ;{e ;6Hq
B (57)bankruptcy 破产 ,
LP |M:
B (58)basis of apportionment 分摊基础 'o#ve72z1
B (59)batch 批量 9*+%Qt,{B
B (60)batch costing 分批成本计算 5mD]uB9
B (61)beta factor B(市场)风险因素 OI9V'W$
B (62)bill 账单 D4x~Vk%H
B (63)bill of exchange 汇票 xsq+RBJi
B (64)bill of landing 提单 os]P6TFFX?
B (65)bill of materials 用料预计单 Rmrv@.dr!
B (66)bill payable 应付票据 Olg@ Ri
B (67)bill receivable 应收票据 ; c'9Xyl-
B (68)bin card 存货记录卡 5ap~;t
B (69)bonus 红利 TqM(I[J7\
B (70)book-keeping 薄记 tnbtfG;z#
B (71)Boston classification 波士顿分类 V(%L}0[]
B (72)breakeven chart 保本图 k{op ,n#
B (73)breakeven point 保本点 _z<y ]?q
B (74)breaking-down time 复位时间 lqO"
B (75)budget 预算 (1r.AG`g
B (76)budget center 预算中心 tkFGGc}w\
B (77)budget cost allowance 预算成本折让 k:Iz>3O3]
B (78)budget manual 预算手册 wj f
k >
B (79)budget period 预算期间 2[W1EQI
B (80)budgetary control 预算控制 $ePBw~yu
B (81)budgeted capacity 预算生产能力 3%<Uq%pJ
B (82)burden 制造费用 Xi]WDH \
B (83)business center 经营中心 0k?ph$
B (84)business entity 营业个体 9Se7
1
B (85)business unit 经营单位 vxxa,KR/y
B (86)buy-out management 管理性购买产权 R0R Xw
B (87)by-product 副产品 !vU$^>zo~
C (88)called-up share capital 催缴股本 S+Aq0B<
C (89)capacity 生产能力 wL'tGAv
C (90)capacity ratios 生产能力比率 [/}y!;3iXM
C (91)capital 资本 FF"6~
C (92)capital assets pricing model 资本资产计价模式 smpz/1U
C (93)capital commitment 承诺资本 s}]qlg
C (94)capital employed 已运用的资本 y`?{2#
1H
C (95)capital expenditure 资本支出 Hnv{sND[
C (96)capital expenditure authorization 资本支出核准 [Yx)`e
C (97)capital expenditure control 资本支出控制 GbC-6.~
C (98)capital expenditure proposal 资本支出申请 L~yu
C (99)capital funding planning 资本基金筹集计划 !$"DD[~\
C (100)capital gain 资本收益 E\V-<]o
C (101)capital investment appraisal 资本投资评估 e Ir|%
C (102)capital maintenance 资本保全 AnV\{A^
C (103)capital resource planning 资本资源计划 oaI|A^v
C (104)capital surplus 资本盈余 mJ=3f
aM
C (105)capital turnover 资本周转率 b_&;i4[
C (106)card 记录卡 ?*}^xXI/
C (107)cash 现金 B5>1T[T'-
C (108)cash account 现金账户 6~KtT{MYQ
C (109)cash book 现金账薄 B/S~Jn
C (110)cash cow 金牛产品 jXEuK:exQ
C (111)cash flow 现金流量 ({#9gTP2b
C (112)cash discounted 现金贴现 lP>}9^7I!
C (113)cash flow budget 现金流量预算 +~O0e-d
C (114)cash flow statement 现金流量表 [C
PgfVz
C (115)cash ledger 现金分类账 ;}!hgyq
C (116)cash limit 现金限额 $M F
U9<O
C (117)CCA 现时成本会计 IL?mt2I Q>
C (118)center 中心 M+<xX)
C (119)changeover time 变更时间 X|'E yZ
C (120)chartered entity 特许经济个体 ,6,sz]3-
C (121)cheque 支票 Y}_J
@&:
C (122)cheque register 支票登记薄 Ju""i4
C (123)coin analysis 零钱分类 KdT1
Nb=
C (124)classification 分类 re9*q
C (125)clock card 工时卡 <MgR
x9
C (126)code 代码 ~f&lQN'1
C (127)commitment accounting 承诺确认会计 ecK{+Z'G
C (128)common cost 共同成本 5"4O_JQ
C (129)company limited by guarantee 有限担保责任公司 u~#QvA~]