A (1)ABC 作业基础成本计算 w6ck wn,
A (2)absorbed overhead 已吸收制造费用 +E+I.}sOB
A (3)absorption costing 吸收成本计算 H|3CZ=U?
A (4)account 账户,报表 (r
Q)0
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A (5)accounting postulate 会计假设 >ktekO:H
A (6)accounting series release 会计公告文件 pS8`OBenA
A (7)accounting valuation 会计计价 L?(m5u~b
A (8)account sale 承销清单 u}7r\MnwK,
A (9)accountability concept 经营责任概念
r@Xh8
r;
A (10)accountancy 会计职业 Gb.}af#v
A (11)accountant 会计师 wsj5;(f+
A (12)accounting 会计 Mn*5oH
A (13)agency cost 代理成本 ]{AHKyA{:
A (14)accounting bases 会计基础 K,!f7KKo
A (15)accounting manual 会计手册 %htbEKWR
A (16)accounting period 会计期间 Hiih$O+
A (17)accounting policies 会计方针 6Z-[-0o+g
A (18)accounting rate of return 会计报酬率 &D` $YUl@
A (19)accounting reference date 会计参照日 ~g *`E!2
A (20)accounting reference period 会计参照期间 JY9hD;`6y
A (21)accrual concept 应计概念 sh%%U
A (22)accrual expenses 应计费用 {sUc2vR
A (23)acid test ration 速动比率(酸性测试比率) 5 HN
,y
A (24)acquisition 购置 f.RwV+lq
A (25)acquisition accounting 收购会计 scZ'/(b-E
A (26)activity based accounting 作业基础成本计算 /4 .]L~
A (27)adjusting events 调整事项 ^3nB2G.ax
A (28)administrative expenses 行政管理费 <7oZV^nd *
A (29)advice note 发货通知 u73/#!(1=H
A (30)amortization 摊销 84gj%tw'-
A (31)analytical review 分析性检查 2'WdH1UrBc
A (32)annual equivalent cost 年度等量成本法 ?e23[
A (33)annual report and accounts 年度报告和报表 _p| KaT``
A (34)appraisal cost 检验成本 wtQ (R4
A (35)appropriation account 盈余分配账户 ;{rl
Y>
A (36)articles of association 公司章程细则 {ZgycMS
A (37)assets 资产 NTSKmCvQG
A (38)assets cover 资产保障 Rp.FG
A (39)asset value per share 每股资产价值 e(k$k>?
A (40)associated company 联营公司 kN*\yH|
A (41)attainable standard 可达标准 gC/-7/}
A (42)attributable profit 可归属利润 Ec['k&*7,
A (43)audit 审计 NAfu$7
A (44)audit report 审计报告 q?oJ=]m"
A (45)auditing standards 审计准则 mGUl/.;yp-
A (46)authorized share capital 额定股本 nmrdqS
V
A (47)available hours 可用小时 [mQ*];GA
A (48)avoidable costs 可避免成本 V__n9L/t
B (49)back-to-back loan 易币贷款 =Y5*J#
B (50)backflush accounting 倒退成本计算 m} nA-
*
B (51)bad debts 坏帐 ]I0(_e|z}
B (52)bad debts ratio 坏帐比率 g$S<_$Iey
B (53)bank charges 银行手续费 qzu%Pp6If
B (54)bank overdraft 银行透支 7033#@_
B (55)bank reconciliation 银行存款调节表 'p(I!]"uo
B (56)bank statement 银行对账单 }UHoa
B (57)bankruptcy 破产 @0rwvyE=+3
B (58)basis of apportionment 分摊基础 ,6a }l;lv
B (59)batch 批量 q\87<=9J
B (60)batch costing 分批成本计算 5$f*fMd;
B (61)beta factor B(市场)风险因素 cH$Sk
B (62)bill 账单 .e2K\o
B (63)bill of exchange 汇票 ACxjY2
B (64)bill of landing 提单 y8\4TjS1
B (65)bill of materials 用料预计单 yO09NQ 5u
B (66)bill payable 应付票据 oNBYJ]t
B (67)bill receivable 应收票据 pi?U|&.1z
B (68)bin card 存货记录卡 tL@m5M%:N2
B (69)bonus 红利 ;hp?wb
B (70)book-keeping 薄记 >a1ovKF
B (71)Boston classification 波士顿分类 ]#oqum@Yf1
B (72)breakeven chart 保本图 Z= P=oldH
B (73)breakeven point 保本点 #oD*H:%*
B (74)breaking-down time 复位时间
y-CVyl
B (75)budget 预算 GGchNt
B (76)budget center 预算中心 )haHI)xR
B (77)budget cost allowance 预算成本折让 {!vz 6QDS
B (78)budget manual 预算手册 b."1p7'
B (79)budget period 预算期间 79Vp^GG7
B (80)budgetary control 预算控制 ^aO\WKkA
B (81)budgeted capacity 预算生产能力 a=3{UEi'o
B (82)burden 制造费用 \muC_9k
e
B (83)business center 经营中心 K.jm>]'z4;
B (84)business entity 营业个体 nLjo3yvV..
B (85)business unit 经营单位 lGP'OY"Q
B (86)buy-out management 管理性购买产权 =2[U4<d!R
B (87)by-product 副产品 e#$ZOK)`
C (88)called-up share capital 催缴股本 ocT.2/~d
C (89)capacity 生产能力 v><uHjP
C (90)capacity ratios 生产能力比率 i&?do{YQ)
C (91)capital 资本 D2}nJFR
]
C (92)capital assets pricing model 资本资产计价模式 JMq00_
C (93)capital commitment 承诺资本 O~AOZ^a:2
C (94)capital employed 已运用的资本 P9D'L{yS/x
C (95)capital expenditure 资本支出 JRj%d&^}
C (96)capital expenditure authorization 资本支出核准 D;al(q
C (97)capital expenditure control 资本支出控制 ?(CMm%(8
C (98)capital expenditure proposal 资本支出申请 .v:K`y;f\(
C (99)capital funding planning 资本基金筹集计划 URD<KIN>
C (100)capital gain 资本收益 sx0:g?F3j
C (101)capital investment appraisal 资本投资评估 5:H9B
C (102)capital maintenance 资本保全 r:Xui-
C (103)capital resource planning 资本资源计划 B[0XzV]Z
C (104)capital surplus 资本盈余 ]OOL4=b
C (105)capital turnover 资本周转率 VJeN
m3WNb
C (106)card 记录卡 nP >*0Fq
C (107)cash 现金 cEd!t6Z
C (108)cash account 现金账户 5? s$(Lt~
C (109)cash book 现金账薄 @"#W\m8
C (110)cash cow 金牛产品 UC34AKm
C (111)cash flow 现金流量 Y?z@)cL
C (112)cash discounted 现金贴现 @E$PjdB5M
C (113)cash flow budget 现金流量预算 6Hn3
C (114)cash flow statement 现金流量表 Dyj5a($9"{
C (115)cash ledger 现金分类账 Whq@>pX8
C (116)cash limit 现金限额 vO2 o/
C (117)CCA 现时成本会计 dvi
L5Eaj
C (118)center 中心 FPu"/4v&
C (119)changeover time 变更时间 ?Q]{d'g(sx
C (120)chartered entity 特许经济个体 j9za)G-J
C (121)cheque 支票 ##!)}i
C (122)cheque register 支票登记薄 )[>b7K$
f
C (123)coin analysis 零钱分类 HX{
O@
C (124)classification 分类 h*Y);mc$#
C (125)clock card 工时卡 5"5D(
C (126)code 代码 !RnO
{FL
C (127)commitment accounting 承诺确认会计 :sBg+MS
C (128)common cost 共同成本 *Ki ],>_~
C (129)company limited by guarantee 有限担保责任公司 gHC -Y 0_