A (1)ABC 作业基础成本计算 TO#Pz.)>B6
A (2)absorbed overhead 已吸收制造费用 kOrl\_!z3
A (3)absorption costing 吸收成本计算 anN#5j
t
A (4)account 账户,报表 s8mr''
A (5)accounting postulate 会计假设 5M_Wj*a}7
A (6)accounting series release 会计公告文件 q3w1GD
A (7)accounting valuation 会计计价 ULqoCd%bK
A (8)account sale 承销清单 K[?Xm"4
A (9)accountability concept 经营责任概念 #"*e+.j[;
A (10)accountancy 会计职业 SNpi=K!yn
A (11)accountant 会计师 sRhKlUJG
A (12)accounting 会计 1KE:[YQ1
A (13)agency cost 代理成本 ko\):DN
A (14)accounting bases 会计基础 IDFFc&
A (15)accounting manual 会计手册 @{HrJ/4%:&
A (16)accounting period 会计期间 =:I+6PlF@
A (17)accounting policies 会计方针 }IaA7f
A (18)accounting rate of return 会计报酬率 )A8v];.]3
A (19)accounting reference date 会计参照日 aaW]JmRb
A (20)accounting reference period 会计参照期间 [k%4eO2p "
A (21)accrual concept 应计概念 7/IlL
A (22)accrual expenses 应计费用
``K#}3
A (23)acid test ration 速动比率(酸性测试比率) F5T3
E?_
A (24)acquisition 购置 kU l
A (25)acquisition accounting 收购会计 K\?]$dK5
A (26)activity based accounting 作业基础成本计算 A#y@`}]!'
A (27)adjusting events 调整事项 <i. apBH
A (28)administrative expenses 行政管理费 ~N0sJ%
A (29)advice note 发货通知 hpbf&S4
A (30)amortization 摊销 \?fI t?
A (31)analytical review 分析性检查 N"7]R[*
A (32)annual equivalent cost 年度等量成本法 SZ
U
\i*
A (33)annual report and accounts 年度报告和报表 b1?xeG#
A (34)appraisal cost 检验成本 t T%/r,
A (35)appropriation account 盈余分配账户 8?FueAM'
A (36)articles of association 公司章程细则 45 >XKr.%
A (37)assets 资产 E,[xUz"
A (38)assets cover 资产保障 >l5$ 9wO
A (39)asset value per share 每股资产价值 TLa]O1=Bf.
A (40)associated company 联营公司 ]ZoPQUS?
A (41)attainable standard 可达标准 )xU-;z0"~
A (42)attributable profit 可归属利润 9J-b6,
A (43)audit 审计 wIvo"|%
A (44)audit report 审计报告 bZw
naM4"F
A (45)auditing standards 审计准则 3251Vq %
A (46)authorized share capital 额定股本
Ri*3ySyb
A (47)available hours 可用小时 Wd,a?31|
A (48)avoidable costs 可避免成本 #s5N
[uK^m
B (49)back-to-back loan 易币贷款 &:#h$`4
B (50)backflush accounting 倒退成本计算 ))h6~1`
B (51)bad debts 坏帐 <yUstz,Xu^
B (52)bad debts ratio 坏帐比率 n~IVNB*
B (53)bank charges 银行手续费 ed!>)Cb
B (54)bank overdraft 银行透支 4_?7&G0(
B (55)bank reconciliation 银行存款调节表 fPa9ofU/kr
B (56)bank statement 银行对账单 J5M+FwZq
B (57)bankruptcy 破产
F\JUx L@8
B (58)basis of apportionment 分摊基础 15\Ph[6g
B (59)batch 批量 SI:ifR&T
B (60)batch costing 分批成本计算 d9^E.8p$
B (61)beta factor B(市场)风险因素 \%jVg\4'
B (62)bill 账单 kLSrj\6I[
B (63)bill of exchange 汇票 5`+5{p
B (64)bill of landing 提单 $1
4:(<
B (65)bill of materials 用料预计单 !0VfbY9C
B (66)bill payable 应付票据 eD
Kxn8+(H
B (67)bill receivable 应收票据 /+K?
B (68)bin card 存货记录卡 \E1U@6a
B (69)bonus 红利 je,}_:7
B (70)book-keeping 薄记 %q3$|>
B (71)Boston classification 波士顿分类 +C]&2zc.
B (72)breakeven chart 保本图 .d<W`%[
B (73)breakeven point 保本点 JH,/jR
B (74)breaking-down time 复位时间 sN=6 gCau
B (75)budget 预算 F"+o@9]
B (76)budget center 预算中心 K,ej%Vtz
B (77)budget cost allowance 预算成本折让 wucV_p.E
B (78)budget manual 预算手册 gk0.zz([
B (79)budget period 预算期间 RBKOM$7
B (80)budgetary control 预算控制 m!n/U-^
B (81)budgeted capacity 预算生产能力 JAc_kl{4O
B (82)burden 制造费用 ~EiH-z4U
B (83)business center 经营中心 [IZM.r`Z
B (84)business entity 营业个体
k`KGB
B (85)business unit 经营单位 OR6ML-|
B (86)buy-out management 管理性购买产权 w*7|dZk{
B (87)by-product 副产品 )=pD%$iq
C (88)called-up share capital 催缴股本 vsB*rP=
C (89)capacity 生产能力 5f'DoT
C (90)capacity ratios 生产能力比率 PG%0yv%
C (91)capital 资本 Qq&
W3
C (92)capital assets pricing model 资本资产计价模式 "Y:/=
Gx
C (93)capital commitment 承诺资本 w&h2y4
C (94)capital employed 已运用的资本 w42OF7f
C (95)capital expenditure 资本支出 E\7
m<'R
C (96)capital expenditure authorization 资本支出核准 UKd'+R]
C (97)capital expenditure control 资本支出控制 'fV%Z
C (98)capital expenditure proposal 资本支出申请 gO?44^hMe
C (99)capital funding planning 资本基金筹集计划 +!t}
C (100)capital gain 资本收益 F?+3%>/A@
C (101)capital investment appraisal 资本投资评估 sfT+i;p
C (102)capital maintenance 资本保全 M5L{*>4|6
C (103)capital resource planning 资本资源计划 \`.F\Z
C (104)capital surplus 资本盈余 V)M1YZV{
C (105)capital turnover 资本周转率 q-$`k
C (106)card 记录卡
%V G/
C (107)cash 现金 +ZsX*/TOn
C (108)cash account 现金账户 5i6
hp;=
C (109)cash book 现金账薄 5FKBv
e@
C (110)cash cow 金牛产品 rt7<Q47QE
C (111)cash flow 现金流量 Nt`b;X&
C (112)cash discounted 现金贴现 +YY8h>h
j
C (113)cash flow budget 现金流量预算
cc=gCE
C (114)cash flow statement 现金流量表 ZM#=`k9
C (115)cash ledger 现金分类账 j F"YTr6
C (116)cash limit 现金限额 @~
Dh'w2q
C (117)CCA 现时成本会计 GV|9H]_,I
C (118)center 中心 y7\"[<E`(V
C (119)changeover time 变更时间 |f( ~@Q:
C (120)chartered entity 特许经济个体 VaZn{z
C (121)cheque 支票 BG`s6aC|z<
C (122)cheque register 支票登记薄 is;XmF*5=
C (123)coin analysis 零钱分类 `g''rfk}
C (124)classification 分类 q z&+=d@
C (125)clock card 工时卡 4Cb9%Q0
C (126)code 代码 XE3aXK'R
C (127)commitment accounting 承诺确认会计 $o?@0
C (128)common cost 共同成本 o5o^TW{
C (129)company limited by guarantee 有限担保责任公司 ?8@>6IXn