A (1)ABC 作业基础成本计算 Xmtq~}K>
A (2)absorbed overhead 已吸收制造费用 N2C^'dFj
A (3)absorption costing 吸收成本计算 kRG-~'
f%`
A (4)account 账户,报表 c,e
0+
A (5)accounting postulate 会计假设 0e3aWn
A (6)accounting series release 会计公告文件 514;!Q4K
A (7)accounting valuation 会计计价 TC ^EyjD
A (8)account sale 承销清单 Ww@Rewo
A (9)accountability concept 经营责任概念 3 bGpK9M~
A (10)accountancy 会计职业 sHKT]^7
A (11)accountant 会计师 E_-CsL%
A (12)accounting 会计 pi+m`O
A (13)agency cost 代理成本 xez~Yw2
A (14)accounting bases 会计基础 7e
j"q
A (15)accounting manual 会计手册 U2!9Tl9".
A (16)accounting period 会计期间 EpS"NQEe
A (17)accounting policies 会计方针 Ao 1*a%-.
A (18)accounting rate of return 会计报酬率 7+@:wX\
A (19)accounting reference date 会计参照日 J,k9?nkY /
A (20)accounting reference period 会计参照期间 GtbIw
A (21)accrual concept 应计概念 6f0 WN
A (22)accrual expenses 应计费用 iYBs )
A (23)acid test ration 速动比率(酸性测试比率) 8L.Y0_x
A (24)acquisition 购置 "5]GEzM3O
A (25)acquisition accounting 收购会计 ,D>$N3;
A (26)activity based accounting 作业基础成本计算 Hb IRE
A (27)adjusting events 调整事项 YG<?|AS/
A (28)administrative expenses 行政管理费 ]0g<][m
A (29)advice note 发货通知
>OmY
A (30)amortization 摊销 t<x0?vfD
A (31)analytical review 分析性检查 G[)QGZ}8b
A (32)annual equivalent cost 年度等量成本法 f0}+8JW5h
A (33)annual report and accounts 年度报告和报表 :*#I1nb$
A (34)appraisal cost 检验成本
7zT]\AnO
A (35)appropriation account 盈余分配账户 -bduB@#2d
A (36)articles of association 公司章程细则 ]uj6-0q){W
A (37)assets 资产 StA5h+[m
A (38)assets cover 资产保障 |h@'~c
A (39)asset value per share 每股资产价值 X5'foFE'
A (40)associated company 联营公司 a";(C,:0
A (41)attainable standard 可达标准 4)i/B99k
A (42)attributable profit 可归属利润 }5FdX3YR
A (43)audit 审计 O$LvHv!
A (44)audit report 审计报告 I[G<aI!
A (45)auditing standards 审计准则 o%5^dX&[
A (46)authorized share capital 额定股本 80LKxA;5N
A (47)available hours 可用小时 zuwCN.
A (48)avoidable costs 可避免成本 P$4G2>D8dg
B (49)back-to-back loan 易币贷款 H5{d;L1[
B (50)backflush accounting 倒退成本计算 8ZE{GX.m2c
B (51)bad debts 坏帐 rhsSV3iM
B (52)bad debts ratio 坏帐比率 j[v<xo
B (53)bank charges 银行手续费 O3PE
w4yA
B (54)bank overdraft 银行透支 la[xbv
B (55)bank reconciliation 银行存款调节表 vn9_tL&
B (56)bank statement 银行对账单 `)/G5 fB
B (57)bankruptcy 破产 |#Z
:v1]"
B (58)basis of apportionment 分摊基础 7lqj" o(
B (59)batch 批量 ?n8gB7(FA
B (60)batch costing 分批成本计算 {YT!vD9.
B (61)beta factor B(市场)风险因素 _p
<s!
B (62)bill 账单 bT2 b)nf
B (63)bill of exchange 汇票 XL1v&'HLV
B (64)bill of landing 提单 Yw vXSA
B (65)bill of materials 用料预计单 ;|5m;x/a
B (66)bill payable 应付票据 0j
F~cV
B (67)bill receivable 应收票据 VZ5EV'D8!
B (68)bin card 存货记录卡 @YHB>rNf(7
B (69)bonus 红利 c~K^ooS-
B (70)book-keeping 薄记 }PTYNidlR
B (71)Boston classification 波士顿分类 qe8dpI;
B (72)breakeven chart 保本图 }E+#*R3auB
B (73)breakeven point 保本点 ]g2Y/\)a
B (74)breaking-down time 复位时间 b7^VWX%
B (75)budget 预算 s+8
v7ZJ
B (76)budget center 预算中心 pdX%TrM+[:
B (77)budget cost allowance 预算成本折让 }Zu>?U
B (78)budget manual 预算手册 =X'i^
Q
B (79)budget period 预算期间 G'{$$+U^K
B (80)budgetary control 预算控制 M}k t q)
B (81)budgeted capacity 预算生产能力 yZE"t[q#O
B (82)burden 制造费用 >gtKyn]
B (83)business center 经营中心 -^`]tF`M
B (84)business entity 营业个体 KWq7M8mq
B (85)business unit 经营单位 VImcW;Xa
B (86)buy-out management 管理性购买产权 +1zCb=;!{
B (87)by-product 副产品 ,A
T!:&<X
C (88)called-up share capital 催缴股本 L1
1/XpR
C (89)capacity 生产能力 7aUk?Hf
C (90)capacity ratios 生产能力比率 (p08jR
'5
C (91)capital 资本 ^p?O1qTg
C (92)capital assets pricing model 资本资产计价模式 O]o `!c
C (93)capital commitment 承诺资本 dlsVE~_G
C (94)capital employed 已运用的资本 s-!Bpr16o0
C (95)capital expenditure 资本支出 rV>/:FG
C (96)capital expenditure authorization 资本支出核准 6r4o47_t8#
C (97)capital expenditure control 资本支出控制 0wU8PZ Nj
C (98)capital expenditure proposal 资本支出申请 sDL@e33Yb
C (99)capital funding planning 资本基金筹集计划 "E =\Vz
C (100)capital gain 资本收益 Z[[o u?c
C (101)capital investment appraisal 资本投资评估 |!NKKvf
C (102)capital maintenance 资本保全 =(Y 1y$
C (103)capital resource planning 资本资源计划 UE^_SZ
C (104)capital surplus 资本盈余 >DeG//rv
C (105)capital turnover 资本周转率 v<c~
'?YzO
C (106)card 记录卡 ~0aWjMc(>
C (107)cash 现金 c%%r
C (108)cash account 现金账户 |-GmW SK_
C (109)cash book 现金账薄 {_ti*#
C (110)cash cow 金牛产品 =X6WK7^0
C (111)cash flow 现金流量 (F@.o1No%
C (112)cash discounted 现金贴现 JDrh-6Zgj
C (113)cash flow budget 现金流量预算 m`l3
@Z
C (114)cash flow statement 现金流量表 ;`Eie2y{M
C (115)cash ledger 现金分类账 28J
;9
C (116)cash limit 现金限额 JfS:K'
C (117)CCA 现时成本会计 %y;E1pva
C (118)center 中心 H. U
wM
C (119)changeover time 变更时间 *)+1BYMo
C (120)chartered entity 特许经济个体 GInU7y904
C (121)cheque 支票 +`4`OVE_#
C (122)cheque register 支票登记薄 `oQ)qa_
C (123)coin analysis 零钱分类 q|,cMPS3
C (124)classification 分类 o%_MTCANy
C (125)clock card 工时卡 -7\Rl3c
C (126)code 代码 ENW>bS8e`
C (127)commitment accounting 承诺确认会计 a'=C/ s+
C (128)common cost 共同成本 h>V8YJ
C (129)company limited by guarantee 有限担保责任公司 Z
|wM