A (1)ABC 作业基础成本计算 Br1&8L-|%
A (2)absorbed overhead 已吸收制造费用 /:~\5}tW
A (3)absorption costing 吸收成本计算 hI]Hp3S
A (4)account 账户,报表 }B\a<0L/
A (5)accounting postulate 会计假设 T@2#6Tffo
A (6)accounting series release 会计公告文件 8']M^|1
A (7)accounting valuation 会计计价 <D<4BnZ(
A (8)account sale 承销清单 I*{4rDt
A (9)accountability concept 经营责任概念 CZud&
<
A (10)accountancy 会计职业 !t$'AoVBq
A (11)accountant 会计师 SUCMb8
A (12)accounting 会计 JTO~9>$ B
A (13)agency cost 代理成本 ORe(]I`Z
A (14)accounting bases 会计基础 8i>ZY
A (15)accounting manual 会计手册 ]O+Ma}dxz:
A (16)accounting period 会计期间 ($au:'kU
A (17)accounting policies 会计方针 [$0p+1
A (18)accounting rate of return 会计报酬率 Qu?R8+"KS
A (19)accounting reference date 会计参照日 ~.{/0T
A (20)accounting reference period 会计参照期间 QM5R`i{r
A (21)accrual concept 应计概念 cv998*|X:
A (22)accrual expenses 应计费用 C'\-
@/
A (23)acid test ration 速动比率(酸性测试比率) .7e2YI,S
A (24)acquisition 购置 q)X$^oE!6
A (25)acquisition accounting 收购会计 PF)jdcX
A (26)activity based accounting 作业基础成本计算 F
U_jGwD
A (27)adjusting events 调整事项 }zkHJxZgE
A (28)administrative expenses 行政管理费 }\tdcTMgS
A (29)advice note 发货通知 QdT}wkX
A (30)amortization 摊销 .k,1f*%
A (31)analytical review 分析性检查 R "n5
A (32)annual equivalent cost 年度等量成本法 &]"
A (33)annual report and accounts 年度报告和报表 R.jIl@p
A (34)appraisal cost 检验成本 G`SUxhC k
A (35)appropriation account 盈余分配账户 |n+qMql'
A (36)articles of association 公司章程细则 "+kL
)]
A (37)assets 资产 2D75:@JL}|
A (38)assets cover 资产保障 Gw>^[dmt!
A (39)asset value per share 每股资产价值 hL/)|N~
A (40)associated company 联营公司 zKw`Md
A (41)attainable standard 可达标准 wQqb`l7+
A (42)attributable profit 可归属利润 Yw4n-0g
A (43)audit 审计 mg^I=kpk
A (44)audit report 审计报告 LPZF)@|`
A (45)auditing standards 审计准则 !}YAdZJ
A (46)authorized share capital 额定股本 KK&rb~
A (47)available hours 可用小时 R<\
F:9
A (48)avoidable costs 可避免成本 [B+yyBtx
B (49)back-to-back loan 易币贷款 5b*M*e&=C
B (50)backflush accounting 倒退成本计算 "$#xK |t
B (51)bad debts 坏帐 xf<at ->
B (52)bad debts ratio 坏帐比率 +c(zo4nZ
B (53)bank charges 银行手续费 qaY1xPWz"
B (54)bank overdraft 银行透支 $bW3_rl%X
B (55)bank reconciliation 银行存款调节表 `IP/d
B (56)bank statement 银行对账单 l1T m`7}
B (57)bankruptcy 破产 Q\^O64geD
B (58)basis of apportionment 分摊基础 S=5<^o^h3
B (59)batch 批量 SX<` {x&L
B (60)batch costing 分批成本计算 'qZW,],5
B (61)beta factor B(市场)风险因素 wT;0w3.Z
B (62)bill 账单 n!YKz"$
B (63)bill of exchange 汇票 ]JCvyz
H
B (64)bill of landing 提单 KC/=TSSXd.
B (65)bill of materials 用料预计单
z_F-T=_
B (66)bill payable 应付票据 M9!HQ
B (67)bill receivable 应收票据 C<NLE-
B (68)bin card 存货记录卡 CnpV:>V=
B (69)bonus 红利 fKeT,U`W
B (70)book-keeping 薄记 0t Fkd
B (71)Boston classification 波士顿分类 }p}[j t
B (72)breakeven chart 保本图 Id_2PkIN$~
B (73)breakeven point 保本点 E
)TN,@%
B (74)breaking-down time 复位时间 @Ws*Q TlV
B (75)budget 预算 d:#yEC
B (76)budget center 预算中心 F20E_2;@@
B (77)budget cost allowance 预算成本折让 Mmxlp.l
B (78)budget manual 预算手册 Gr7=:+0n|P
B (79)budget period 预算期间 !Y$h"<M
B (80)budgetary control 预算控制 W}m)cn3@
B (81)budgeted capacity 预算生产能力
@OV|]u
B (82)burden 制造费用 w$+&3t
B (83)business center 经营中心 K?[q%W]%
B (84)business entity 营业个体 4i6q{BeHn
B (85)business unit 经营单位 )k\H@Dy%$
B (86)buy-out management 管理性购买产权 kw#;w=\>R{
B (87)by-product 副产品 5>CEl2mSl
C (88)called-up share capital 催缴股本 tmv&U;0Z
C (89)capacity 生产能力 mtJ9nC
C (90)capacity ratios 生产能力比率 S0B|#O%Z
C (91)capital 资本 ",
^Mxm{
C (92)capital assets pricing model 资本资产计价模式 Sx708`/Ep
C (93)capital commitment 承诺资本 |uX,5Q#6
C (94)capital employed 已运用的资本 W?qmp|YD
C (95)capital expenditure 资本支出 9{(.Il J>
C (96)capital expenditure authorization 资本支出核准 @aAW*D~-J
C (97)capital expenditure control 资本支出控制 *C5R}9O5
C (98)capital expenditure proposal 资本支出申请 +aJ>rR
C (99)capital funding planning 资本基金筹集计划 "]
"|"0#i
C (100)capital gain 资本收益 V,mw[Hw
C (101)capital investment appraisal 资本投资评估 5k`l$mW{
C (102)capital maintenance 资本保全 [NaN>BZ?
C (103)capital resource planning 资本资源计划 !
='rc-E
C (104)capital surplus 资本盈余 ]ro*G"-_1#
C (105)capital turnover 资本周转率 QIB\AAclO
C (106)card 记录卡 :ctu5{"UJ
C (107)cash 现金 >d,jKlh^.%
C (108)cash account 现金账户 Fgp]l2*
C (109)cash book 现金账薄 "/3 db[
C (110)cash cow 金牛产品 W yB3ls~
C (111)cash flow 现金流量 b:Wm8pp?
C (112)cash discounted 现金贴现 X#*JWQO=
C (113)cash flow budget 现金流量预算 M@`;JjtSA
C (114)cash flow statement 现金流量表 $*AYcy7
C (115)cash ledger 现金分类账 4(|cG7>9-
C (116)cash limit 现金限额 &X
|#R1
\
C (117)CCA 现时成本会计 =-8
bsV/l
C (118)center 中心 Ont%eC\
C (119)changeover time 变更时间 %K>,xiD)
C (120)chartered entity 特许经济个体 }\%Fi/6Z{
C (121)cheque 支票 "Q!(52_@J
C (122)cheque register 支票登记薄 F $ #U5}Q
C (123)coin analysis 零钱分类 ~rDZ?~%
C (124)classification 分类 PK{acen
C (125)clock card 工时卡 ?)kG A$m#
C (126)code 代码 <J`0mVOX
C (127)commitment accounting 承诺确认会计
{zn!vJX
C (128)common cost 共同成本 6
G
#}Q/
C (129)company limited by guarantee 有限担保责任公司 cl]Mi
"3_