A (1)ABC 作业基础成本计算 S}cpYjnH8
A (2)absorbed overhead 已吸收制造费用 cX>
a>U
A (3)absorption costing 吸收成本计算 6
GO7[?U<
A (4)account 账户,报表 u-qg9qXJb
A (5)accounting postulate 会计假设 wbyY?tH
A (6)accounting series release 会计公告文件 +=)<
Su.
A (7)accounting valuation 会计计价 C;1A$]bk
A (8)account sale 承销清单 ]V
ln5U
A (9)accountability concept 经营责任概念 7*r
Q6rAP
A (10)accountancy 会计职业 e_kP=|u)g
A (11)accountant 会计师 |ITp$_S
A (12)accounting 会计 p&>*bF,
A (13)agency cost 代理成本 D}>pl8ke~g
A (14)accounting bases 会计基础 1j`-lD
A (15)accounting manual 会计手册 SsIy ;l
A (16)accounting period 会计期间 1y2D]h /'
A (17)accounting policies 会计方针 _[<R<&jG
A (18)accounting rate of return 会计报酬率 j
#f+0
A (19)accounting reference date 会计参照日 ra0:Lg'
A (20)accounting reference period 会计参照期间 TUw^KSa
A (21)accrual concept 应计概念 #5wOgOv
A (22)accrual expenses 应计费用 eB%KXPhMm
A (23)acid test ration 速动比率(酸性测试比率) r`qMif
'
A (24)acquisition 购置 wc*5s7_
A (25)acquisition accounting 收购会计 rjo/-910
A (26)activity based accounting 作业基础成本计算 %[u6<
A (27)adjusting events 调整事项 ' Ph
A (28)administrative expenses 行政管理费 [ >O4hifq
A (29)advice note 发货通知 XZ EawJ0
A (30)amortization 摊销 : ^F+mQN
A (31)analytical review 分析性检查 CC0@RU
A (32)annual equivalent cost 年度等量成本法 `MAee8u'
A (33)annual report and accounts 年度报告和报表 w},' 1
A (34)appraisal cost 检验成本 cv=nG
Fx6
A (35)appropriation account 盈余分配账户 %0fF_OU
A (36)articles of association 公司章程细则 "w9LQ=mW
A (37)assets 资产 K_{f6c<
A (38)assets cover 资产保障 m4bfW
A (39)asset value per share 每股资产价值 5+vCuVZ
A (40)associated company 联营公司 Y9Q-<~\z
A (41)attainable standard 可达标准 (%}T\~`1z#
A (42)attributable profit 可归属利润 orVsMT[A
A (43)audit 审计 ^1s!OT Is
A (44)audit report 审计报告 |5_bFB+&
A (45)auditing standards 审计准则 8c(}*,O/
A (46)authorized share capital 额定股本 !rZO~a0
A (47)available hours 可用小时 1t_$pDF}
A (48)avoidable costs 可避免成本 7-6Z\.-
B (49)back-to-back loan 易币贷款 !
E`Tt[
B (50)backflush accounting 倒退成本计算 XKp.]c
wP
B (51)bad debts 坏帐 :y==O4
B (52)bad debts ratio 坏帐比率 F1JSf&8
B (53)bank charges 银行手续费 (#Z2
B (54)bank overdraft 银行透支 .;yy=
Rj
B (55)bank reconciliation 银行存款调节表 M[}EVt~
B (56)bank statement 银行对账单 $/90('D
B (57)bankruptcy 破产 JZQkr
B (58)basis of apportionment 分摊基础 S(9Xbw)T
B (59)batch 批量 (f#QETiV
B (60)batch costing 分批成本计算 ^h{AAS>
B (61)beta factor B(市场)风险因素 a\S"d
B (62)bill 账单 U_v{Vs
B (63)bill of exchange 汇票 Sj]k5(&
B (64)bill of landing 提单 )X@Obg
B (65)bill of materials 用料预计单 _QbLg"O
B (66)bill payable 应付票据 D
M(WYL{
B (67)bill receivable 应收票据 0,)B~|+
B (68)bin card 存货记录卡 |7,|-s[R^
B (69)bonus 红利 b#bdz1@s
B (70)book-keeping 薄记 3v)v92;
B (71)Boston classification 波士顿分类 ^"7tfo8
B (72)breakeven chart 保本图 %VOn;_Q*B
B (73)breakeven point 保本点 s
`HSTq2
B (74)breaking-down time 复位时间 Ja>UcE29
B (75)budget 预算 Qj5~ lX`W
B (76)budget center 预算中心 ZKzXSI4
B (77)budget cost allowance 预算成本折让 ;j])h!8X
B (78)budget manual 预算手册 |-4C[5rM
B (79)budget period 预算期间 [hTGWT3
B (80)budgetary control 预算控制 }M'h5x
B (81)budgeted capacity 预算生产能力 v+U(
#"
B (82)burden 制造费用 nv1'iSEeOl
B (83)business center 经营中心 'bGL@H
B (84)business entity 营业个体 O(
G|fs
B (85)business unit 经营单位 LI_>fuv"8
B (86)buy-out management 管理性购买产权 MzT#1~
B (87)by-product 副产品 Z)EmX=
C (88)called-up share capital 催缴股本 ?jbE3fW
C (89)capacity 生产能力 $gT+Ue|7
C (90)capacity ratios 生产能力比率 ?P@fV'Jo
C (91)capital 资本 @/*{8UBP
C (92)capital assets pricing model 资本资产计价模式 CXks~b3S
D
C (93)capital commitment 承诺资本 IG0$OtG
C (94)capital employed 已运用的资本 $3S6{"
C (95)capital expenditure 资本支出 ,oX48Wg_+
C (96)capital expenditure authorization 资本支出核准 /tl/%:U*.
C (97)capital expenditure control 资本支出控制 fN~kdm.
C (98)capital expenditure proposal 资本支出申请 n"vl%!B
C (99)capital funding planning 资本基金筹集计划 {[G2{ijRz
C (100)capital gain 资本收益 TWYz\Hmw
C (101)capital investment appraisal 资本投资评估 rGuhYYvK
C (102)capital maintenance 资本保全 TJ[C,ic=D
C (103)capital resource planning 资本资源计划 !|_b}/
C (104)capital surplus 资本盈余 .w/#S-at
C (105)capital turnover 资本周转率 hDJq:g
wD
C (106)card 记录卡 0l3v>ty
C (107)cash 现金 kCfSF%W&
C (108)cash account 现金账户 s^ rO I~
C (109)cash book 现金账薄 ^I3cU'X
C (110)cash cow 金牛产品 (oX|lPD<b
C (111)cash flow 现金流量 KY
H*5
C (112)cash discounted 现金贴现 fiz2544
C (113)cash flow budget 现金流量预算 _a@&$NEox
C (114)cash flow statement 现金流量表 EW*!_|
C (115)cash ledger 现金分类账 @?iLz7SPk
C (116)cash limit 现金限额 /]"
&E"X"
C (117)CCA 现时成本会计 VTk6.5!8
C (118)center 中心 t+Kxww
58
C (119)changeover time 变更时间 9 tkj:8_
C (120)chartered entity 特许经济个体 _6" vPN
C (121)cheque 支票 W)JUMW2|
C (122)cheque register 支票登记薄 (A O]f fBU
C (123)coin analysis 零钱分类 L0uvRge
C (124)classification 分类 :zfnp,Gv
C (125)clock card 工时卡 `?LQd2p
C (126)code 代码 N
?Jr8
C (127)commitment accounting 承诺确认会计 Yao>F--?
C (128)common cost 共同成本 +Q_(wR"FS
C (129)company limited by guarantee 有限担保责任公司 UgDai?b1