A (1)ABC 作业基础成本计算 TDY2
M
A (2)absorbed overhead 已吸收制造费用 ?nc:B]=pTY
A (3)absorption costing 吸收成本计算 WJ[ybzVj
A (4)account 账户,报表 !M*$pQi}
A (5)accounting postulate 会计假设 sngM4ikhs
A (6)accounting series release 会计公告文件 ^f?>;,<&
A (7)accounting valuation 会计计价 y(92 Th$
A (8)account sale 承销清单 D.;iz>_}Y
A (9)accountability concept 经营责任概念 oEN^O:9e
A (10)accountancy 会计职业 B K/_hNz
A (11)accountant 会计师 PYhRP00}M
A (12)accounting 会计 ?P>3~3 B
A (13)agency cost 代理成本 a\]glw\;
A (14)accounting bases 会计基础 0<4Nf]i
A (15)accounting manual 会计手册 S?BI)shmg
A (16)accounting period 会计期间 umJ!j&(
A (17)accounting policies 会计方针 VxTrL}{(6
A (18)accounting rate of return 会计报酬率 QHm
F,P
A (19)accounting reference date 会计参照日 Wm#F~<$
A (20)accounting reference period 会计参照期间 zxhE9 [`*e
A (21)accrual concept 应计概念 gAxf5A_x)
A (22)accrual expenses 应计费用 G.l
~!;
A (23)acid test ration 速动比率(酸性测试比率) T-)lnrs^
A (24)acquisition 购置 Xub<U>e;b
A (25)acquisition accounting 收购会计 E,wOWs*
A (26)activity based accounting 作业基础成本计算 d:&=|kKw
A (27)adjusting events 调整事项 X1Vj"4'wT
A (28)administrative expenses 行政管理费 +>Xe_
A (29)advice note 发货通知
)/mBq#ZS
A (30)amortization 摊销 NG\g_^.M
A (31)analytical review 分析性检查 {I^@BW-
A (32)annual equivalent cost 年度等量成本法 2b89th
A (33)annual report and accounts 年度报告和报表 s"-gnW
A (34)appraisal cost 检验成本 tmVGJ+gz
A (35)appropriation account 盈余分配账户 _i@4R<
A (36)articles of association 公司章程细则 K?$|Y-_D^M
A (37)assets 资产 6(=>!+xpRr
A (38)assets cover 资产保障 T@P[jtH<d
A (39)asset value per share 每股资产价值 S:Y
QVj
A (40)associated company 联营公司 HB:VpNFn
A (41)attainable standard 可达标准 "xx
t_
A (42)attributable profit 可归属利润 , SB5"
A (43)audit 审计 5u=$m^@{
A (44)audit report 审计报告 eJ3;Sd''
A (45)auditing standards 审计准则
U
rL|r.
A (46)authorized share capital 额定股本 @{LD_>R
A (47)available hours 可用小时 <yg!D21Y
A (48)avoidable costs 可避免成本 XN %tcaY
B (49)back-to-back loan 易币贷款 6*r#m%|
B (50)backflush accounting 倒退成本计算 :ND e<6?u
B (51)bad debts 坏帐 $Si|;j$?
B (52)bad debts ratio 坏帐比率 mnm
7{?#[
B (53)bank charges 银行手续费 JZ
>E<U9&
B (54)bank overdraft 银行透支 I:=rwnd
B (55)bank reconciliation 银行存款调节表 pr.+r?la]
B (56)bank statement 银行对账单 5h7M3s
B (57)bankruptcy 破产 AU3>v
B (58)basis of apportionment 分摊基础 f3oGB*5>
B (59)batch 批量 8D:0Vhx\I
B (60)batch costing 分批成本计算 j[Z<|Da
B (61)beta factor B(市场)风险因素 sp8P[W1a
B (62)bill 账单
Pk/3oF
B (63)bill of exchange 汇票 Zp qb0ro
B (64)bill of landing 提单 H7?Sd(U
B (65)bill of materials 用料预计单 e754g(|>b
B (66)bill payable 应付票据 >j6"\1E+Dz
B (67)bill receivable 应收票据 kR/Etm5_
B (68)bin card 存货记录卡 o8c5~fG1
B (69)bonus 红利 6z2W N|78
B (70)book-keeping 薄记 oa<%R8T?@
B (71)Boston classification 波士顿分类 7N4)T'B
B (72)breakeven chart 保本图 '4e,
e|r
B (73)breakeven point 保本点 H{U(Rt]K
B (74)breaking-down time 复位时间 ?, m_q+
B (75)budget 预算 )l6(ss!J
B (76)budget center 预算中心 @O9
wit.
B (77)budget cost allowance 预算成本折让 E
x)fXQ+
B (78)budget manual 预算手册 F XG,DJ:
B (79)budget period 预算期间 U>0~ /o
B (80)budgetary control 预算控制 5
iZx
-M
B (81)budgeted capacity 预算生产能力 c
Ta$t :K@
B (82)burden 制造费用 TW~%1G_v
B (83)business center 经营中心 7
?"-:q
B (84)business entity 营业个体 .
ytxe!O
B (85)business unit 经营单位 32z2c:G
B (86)buy-out management 管理性购买产权 GAU7w"sE
B (87)by-product 副产品 j^6,V\;l
C (88)called-up share capital 催缴股本 BG^)?_69
C (89)capacity 生产能力 9r=yfc!cS
C (90)capacity ratios 生产能力比率 <TEDqQ
C (91)capital 资本 pv"QgH
C (92)capital assets pricing model 资本资产计价模式 ap wA
C (93)capital commitment 承诺资本 ,{Ga7rH*
C (94)capital employed 已运用的资本 E++3GagdiD
C (95)capital expenditure 资本支出 &|I{ju_
C (96)capital expenditure authorization 资本支出核准 [pX cKN
C (97)capital expenditure control 资本支出控制 5b$QXO
C (98)capital expenditure proposal 资本支出申请 TR'<
D9kn
C (99)capital funding planning 资本基金筹集计划 #ja6nt8GC
C (100)capital gain 资本收益 ,Q,3^v-
C (101)capital investment appraisal 资本投资评估 *3# RS
C (102)capital maintenance 资本保全 Ti>2N
C (103)capital resource planning 资本资源计划 Y$0K}`{
C (104)capital surplus 资本盈余 BT|n+Y[
C (105)capital turnover 资本周转率 on.m
'-s
C (106)card 记录卡 -GZ:}<W6+
C (107)cash 现金 w~ O)DhC
C (108)cash account 现金账户 jZR2Nx}16
C (109)cash book 现金账薄 B4t,@,\O
C (110)cash cow 金牛产品 F@<^
C (111)cash flow 现金流量 (sp{.bU
C (112)cash discounted 现金贴现 'k9Qd:a}
C (113)cash flow budget 现金流量预算 cpu|tK.t
C (114)cash flow statement 现金流量表 ,% *Jm
C (115)cash ledger 现金分类账 [B@R(z=H
C (116)cash limit 现金限额 |\T!,~
C (117)CCA 现时成本会计
NszqI
C (118)center 中心 '<1Q;3Ho
C (119)changeover time 变更时间 1EQLsg`d^
C (120)chartered entity 特许经济个体 aC#{@t
C (121)cheque 支票 ?o`fX
wE
C (122)cheque register 支票登记薄 ZO&F15$P
C (123)coin analysis 零钱分类 <(_${zR
C (124)classification 分类 `teaE7^Wm
C (125)clock card 工时卡 oH1]-Nl$
C (126)code 代码 IeAUVRS)
C (127)commitment accounting 承诺确认会计 kb[+II
C (128)common cost 共同成本 xV.UM8
C (129)company limited by guarantee 有限担保责任公司 EfqC_,J*3