A (1)ABC 作业基础成本计算 b-u@?G|<
A (2)absorbed overhead 已吸收制造费用 2Q6;SF"Z
A (3)absorption costing 吸收成本计算 VYG@_fd!x
A (4)account 账户,报表 7zu\tCWb
A (5)accounting postulate 会计假设 s"jvO>[
A (6)accounting series release 会计公告文件 =gVMt
A (7)accounting valuation 会计计价 j
iKHx_9P
A (8)account sale 承销清单 #,#`<h!
A (9)accountability concept 经营责任概念 l7-lXl"%q
A (10)accountancy 会计职业
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A (11)accountant 会计师 ^KhJBM /Z
A (12)accounting 会计 %o?)`z9-
A (13)agency cost 代理成本 P~a@{n*8
A (14)accounting bases 会计基础 )7 57
A (15)accounting manual 会计手册
#b ^6>
A (16)accounting period 会计期间 T5:Q_o]
A (17)accounting policies 会计方针 8pnD6Lp>
A (18)accounting rate of return 会计报酬率
od=hCQ1>
A (19)accounting reference date 会计参照日 yCQvo(V[F
A (20)accounting reference period 会计参照期间 OxHcoNrz
A (21)accrual concept 应计概念 C.?^] Y
A (22)accrual expenses 应计费用 m.D8@[y
A (23)acid test ration 速动比率(酸性测试比率) WARiw[
A (24)acquisition 购置 /a\i
A (25)acquisition accounting 收购会计 !)bZ.1o
A (26)activity based accounting 作业基础成本计算 ?UsCSJ1V
A (27)adjusting events 调整事项 ^yW['H6V
A (28)administrative expenses 行政管理费 ,p|Q/M^
A (29)advice note 发货通知 NjIPHM$g
A (30)amortization 摊销 )Rn\6
ka
A (31)analytical review 分析性检查 uE1;@Dm+
A (32)annual equivalent cost 年度等量成本法 71{Q#%5U~
A (33)annual report and accounts 年度报告和报表 hO"!q;<eS
A (34)appraisal cost 检验成本 <|r|s
A (35)appropriation account 盈余分配账户 m7^f%<l
A (36)articles of association 公司章程细则 h$8h@2%
A (37)assets 资产 #B\s'j[A"
A (38)assets cover 资产保障 C3'xU` =7
A (39)asset value per share 每股资产价值 L\#YFf
A (40)associated company 联营公司 q/@2=$]hH3
A (41)attainable standard 可达标准 |enLv12Gm
A (42)attributable profit 可归属利润 Jl_W6gY"Z
A (43)audit 审计 bMKX9`*o
A (44)audit report 审计报告 f2e;N[D
A (45)auditing standards 审计准则 d5^^h<'
A (46)authorized share capital 额定股本 &g;!n&d zP
A (47)available hours 可用小时 |R.yuSL)(
A (48)avoidable costs 可避免成本 Gaz
va/e
B (49)back-to-back loan 易币贷款
^BA
I/WP
B (50)backflush accounting 倒退成本计算 ,#2~<
B (51)bad debts 坏帐 UVux[qX<
B (52)bad debts ratio 坏帐比率 ."wF86jW|
B (53)bank charges 银行手续费 (
v*xW.
B (54)bank overdraft 银行透支 /ZyMD(_J
B (55)bank reconciliation 银行存款调节表 Ao\P|K9MyL
B (56)bank statement 银行对账单 ].Yz
=:
B (57)bankruptcy 破产 yeiIP
B (58)basis of apportionment 分摊基础 ;`oK5
B (59)batch 批量 SnG(/1C8
B (60)batch costing 分批成本计算 9)wYSz'
B (61)beta factor B(市场)风险因素 0si1:+t-[+
B (62)bill 账单 DKf(igw
B (63)bill of exchange 汇票 >@7$=Y>D
B (64)bill of landing 提单 [W3X$r~-
B (65)bill of materials 用料预计单 Qyw@ r
B (66)bill payable 应付票据 uXc;!*
B (67)bill receivable 应收票据 Z"VP
<-
B (68)bin card 存货记录卡 .e7tq\k
B (69)bonus 红利 SMrfEmdH+
B (70)book-keeping 薄记 <&m50pq
B (71)Boston classification 波士顿分类 vCP[7KhGj
B (72)breakeven chart 保本图 +j{Cfv$do
B (73)breakeven point 保本点 -6+7&.A+
B (74)breaking-down time 复位时间 Xqw}O2Q
Q1
B (75)budget 预算 _^W;J/H
e
B (76)budget center 预算中心 JlYZ\
B (77)budget cost allowance 预算成本折让 OjhX:{"59
B (78)budget manual 预算手册 _tHhS@
B (79)budget period 预算期间 >
-OOU
B (80)budgetary control 预算控制 l/={aF7+
B (81)budgeted capacity 预算生产能力 x/?ET1iGt
B (82)burden 制造费用 Wxj_DTi[1"
B (83)business center 经营中心 =p_*lC%N
B (84)business entity 营业个体 -gvfz&Lz
B (85)business unit 经营单位 %rrA]\C'
B (86)buy-out management 管理性购买产权 ,!_6X9N-h
B (87)by-product 副产品 Go{,<
gm
C (88)called-up share capital 催缴股本 |RL#BKC`
C (89)capacity 生产能力 wW\[#Ku
C (90)capacity ratios 生产能力比率 qHZDo[
C (91)capital 资本 PcC@}3
C (92)capital assets pricing model 资本资产计价模式 0Agse)
C (93)capital commitment 承诺资本 f|,Kh1{e
C (94)capital employed 已运用的资本 @ZU$W9g
C (95)capital expenditure 资本支出 7_\F$bp`
C (96)capital expenditure authorization 资本支出核准 <7]HM
5h
C (97)capital expenditure control 资本支出控制 I(^0/]'
C (98)capital expenditure proposal 资本支出申请 BP9#}{kE
C (99)capital funding planning 资本基金筹集计划 ir<e^a
C (100)capital gain 资本收益 y.A3hV%6b
C (101)capital investment appraisal 资本投资评估 7
0?iZIK _
C (102)capital maintenance 资本保全 ;p+'?%Y}
C (103)capital resource planning 资本资源计划 &B&8$X
C (104)capital surplus 资本盈余 #DgHF*GG+>
C (105)capital turnover 资本周转率 *|S6iSn9R!
C (106)card 记录卡 *,JE
[M
C (107)cash 现金 4fs
d5#
C (108)cash account 现金账户 @[lMh9`
C (109)cash book 现金账薄 ES4Wtc)&
C (110)cash cow 金牛产品 '?Dxe
B
C (111)cash flow 现金流量 'TS_Am?o
C (112)cash discounted 现金贴现 ^7yt>
C (113)cash flow budget 现金流量预算 =|-=4.b+|
C (114)cash flow statement 现金流量表 n/skDx TE
C (115)cash ledger 现金分类账 T^7Cv{[
C (116)cash limit 现金限额 K ~mUO
C (117)CCA 现时成本会计 jae9!Wi
C (118)center 中心 I Id4w~|
C (119)changeover time 变更时间 O?X[&t
C (120)chartered entity 特许经济个体 MoFM'a9
C (121)cheque 支票 &1Ndi<Y^
C (122)cheque register 支票登记薄 Wu{=QjgY
C (123)coin analysis 零钱分类
;v.[aq
C (124)classification 分类 VVDN3
C (125)clock card 工时卡 j"nOxs
C (126)code 代码 &MSU<S?1
C (127)commitment accounting 承诺确认会计 M?lh1Yu"
C (128)common cost 共同成本 H<Sf0>OA
C (129)company limited by guarantee 有限担保责任公司 dO82T3T