A (1)ABC 作业基础成本计算 7/5NaUmPTt
A (2)absorbed overhead 已吸收制造费用 I?^Q084
A (3)absorption costing 吸收成本计算 E|F!S(.:,M
A (4)account 账户,报表 j]@x Q,y
A (5)accounting postulate 会计假设 A{DIp+
A (6)accounting series release 会计公告文件 CS^ oiV%{s
A (7)accounting valuation 会计计价 }QX2:a
A (8)account sale 承销清单 [[/ }1%
A (9)accountability concept 经营责任概念 &;r'{$
A (10)accountancy 会计职业 P;HVL flu
A (11)accountant 会计师 *_2O*{V
A (12)accounting 会计 (R;)
9I\
A (13)agency cost 代理成本 i5L+8kx4
A (14)accounting bases 会计基础 m2-fi*Mgg
A (15)accounting manual 会计手册 8|S1|t,
A (16)accounting period 会计期间 41
c
^\1
A (17)accounting policies 会计方针 $
DABR
A (18)accounting rate of return 会计报酬率 1`2);b{@
A (19)accounting reference date 会计参照日 6ywnyh
A (20)accounting reference period 会计参照期间 i
ECC@g@
a
A (21)accrual concept 应计概念 ,Do$`yO+
A (22)accrual expenses 应计费用 a `[?,W:q
A (23)acid test ration 速动比率(酸性测试比率) Kdryl
A (24)acquisition 购置 34+)-\ xt:
A (25)acquisition accounting 收购会计 u@:=qd=\
A (26)activity based accounting 作业基础成本计算 wM2)KM}$
A (27)adjusting events 调整事项 *tbpFk4/
A (28)administrative expenses 行政管理费 pR@GvweA
A (29)advice note 发货通知 }e/[$!35
A (30)amortization 摊销 [+:mt</HN
A (31)analytical review 分析性检查 do?S,'(g
A (32)annual equivalent cost 年度等量成本法 Y7b,td1
A (33)annual report and accounts 年度报告和报表 N$ qNe'b
A (34)appraisal cost 检验成本 }K#&5E
A (35)appropriation account 盈余分配账户 \U<F\
i
A (36)articles of association 公司章程细则 3u"J4%zg|L
A (37)assets 资产 YN5OuKMUd'
A (38)assets cover 资产保障 NejsI un%
A (39)asset value per share 每股资产价值 V!kQuQJ>
A (40)associated company 联营公司 ,,wyydG
A (41)attainable standard 可达标准 bz}AO))Hk
A (42)attributable profit 可归属利润 ]'1N_m]?
A (43)audit 审计 ZhJ|ZvJ
A (44)audit report 审计报告 pT_e;,KW
U
A (45)auditing standards 审计准则 F-reb5pt.=
A (46)authorized share capital 额定股本 @6I[{{>X
A (47)available hours 可用小时 J 4'!
A (48)avoidable costs 可避免成本 B4*X0x
B (49)back-to-back loan 易币贷款 9rf|r
3
B (50)backflush accounting 倒退成本计算 DoCQFSL
B (51)bad debts 坏帐 -;/@;W
B (52)bad debts ratio 坏帐比率 <5!RAdaj+
B (53)bank charges 银行手续费 nkCRe
B (54)bank overdraft 银行透支 MSYLkQ}_b
B (55)bank reconciliation 银行存款调节表 gne#v
B (56)bank statement 银行对账单 D\_*,Fc
B (57)bankruptcy 破产 fAY2V%Rft
B (58)basis of apportionment 分摊基础 P7BJ?x
B (59)batch 批量 pRk'GR]`
B (60)batch costing 分批成本计算 Ie`SWg*WL
B (61)beta factor B(市场)风险因素 9q0,K" x)
B (62)bill 账单 {7M4SC@p|
B (63)bill of exchange 汇票 }v(H
E%~}
B (64)bill of landing 提单 (J,Oh
B (65)bill of materials 用料预计单 5@%=LPV
B (66)bill payable 应付票据 5x1jLPl'
B (67)bill receivable 应收票据 -~Z@,
B (68)bin card 存货记录卡 sJYKt
B (69)bonus 红利 WE Svkm;
B (70)book-keeping 薄记 hcp'+:
B (71)Boston classification 波士顿分类 ~]_jKe4W
B (72)breakeven chart 保本图 pg}DC0a
B (73)breakeven point 保本点 r^o}Y
B (74)breaking-down time 复位时间 dv4r\ R^
B (75)budget 预算 gQ+_&'C
B (76)budget center 预算中心 ~E:/oV:4 >
B (77)budget cost allowance 预算成本折让 )V+Dqh,-g
B (78)budget manual 预算手册 ?;.+A4
B (79)budget period 预算期间
WG[0$j
B (80)budgetary control 预算控制 \8>N<B)
B (81)budgeted capacity 预算生产能力 N(({2'Rr
B (82)burden 制造费用 2QuypVC ]
B (83)business center 经营中心 Om?:X!l"
B (84)business entity 营业个体 MgK(gL/&[
B (85)business unit 经营单位 /RULPd
PH
B (86)buy-out management 管理性购买产权 K?9H.#(
B (87)by-product 副产品 xzf
)_ <
C (88)called-up share capital 催缴股本 @ :
C (89)capacity 生产能力 q&Ua(I
C (90)capacity ratios 生产能力比率 h|/*yTuN.y
C (91)capital 资本 TXk"[>,:H
C (92)capital assets pricing model 资本资产计价模式 CYic_rF$
C (93)capital commitment 承诺资本 V{aIhH>P
C (94)capital employed 已运用的资本 <wGTs6
C (95)capital expenditure 资本支出 $MVeMgPa
C (96)capital expenditure authorization 资本支出核准 r@V(w`
C (97)capital expenditure control 资本支出控制
S~5 =1b
C (98)capital expenditure proposal 资本支出申请 N@`9
~JS
C (99)capital funding planning 资本基金筹集计划 `9"jHw`D
C (100)capital gain 资本收益 WaO;hy~us
C (101)capital investment appraisal 资本投资评估 6I.+c
C (102)capital maintenance 资本保全 0PX@E-n
C (103)capital resource planning 资本资源计划 H-y-7PW*~
C (104)capital surplus 资本盈余 PL B=%[
C (105)capital turnover 资本周转率 nv|y@!(
C (106)card 记录卡 HBkQ`T
C (107)cash 现金 sAAIyPJts
C (108)cash account 现金账户 o>k-~v7
C (109)cash book 现金账薄 [zt&8g
C (110)cash cow 金牛产品 WRyv
>Y
C (111)cash flow 现金流量 KB-#):'
C (112)cash discounted 现金贴现 n#AH@`&i
C (113)cash flow budget 现金流量预算 ;0}"2aGY
C (114)cash flow statement 现金流量表 9*Mg<P"
C (115)cash ledger 现金分类账 O#Ax P}
C (116)cash limit 现金限额 :QY 9p T
C (117)CCA 现时成本会计
RPqn#B
C (118)center 中心 ,T>2zSk
C (119)changeover time 变更时间 ;."{0gq
C (120)chartered entity 特许经济个体 w5G34[v
C (121)cheque 支票 *xN jhR]7v
C (122)cheque register 支票登记薄 Iz=E8R g
C (123)coin analysis 零钱分类 :r+
1>F$o
C (124)classification 分类 ;@\JscNJ|
C (125)clock card 工时卡 20xGj?M
C (126)code 代码 BHBR_7
C (127)commitment accounting 承诺确认会计 UVRV7^eTe
C (128)common cost 共同成本 6*oTT(0<p
C (129)company limited by guarantee 有限担保责任公司 >R !I