A (1)ABC 作业基础成本计算 Zw1U@5}A
A (2)absorbed overhead 已吸收制造费用 gJ$K\[+
A (3)absorption costing 吸收成本计算 ^wb:C[r!V
A (4)account 账户,报表 o=J9
A (5)accounting postulate 会计假设 SQ*k =4*r
A (6)accounting series release 会计公告文件 txgQ"MGA%
A (7)accounting valuation 会计计价 Q Fm|-j
A (8)account sale 承销清单 _ *
f
A (9)accountability concept 经营责任概念 Z4hrn::
A (10)accountancy 会计职业 "es?=
A (11)accountant 会计师 cvd\/pG)
A (12)accounting 会计 -_C#wtC
A (13)agency cost 代理成本 SMH<'F7i
A (14)accounting bases 会计基础 8T)&`dM6P~
A (15)accounting manual 会计手册 ~@ jY[_
A (16)accounting period 会计期间
uw(NG.4
A (17)accounting policies 会计方针 :#k &\f-Y
A (18)accounting rate of return 会计报酬率 B~
S6R
A (19)accounting reference date 会计参照日 $j}OB6^I
A (20)accounting reference period 会计参照期间 |*/[`|*G
A (21)accrual concept 应计概念
gKz(=
A (22)accrual expenses 应计费用 `
|IUGz
A (23)acid test ration 速动比率(酸性测试比率) azQ D
>
A (24)acquisition 购置 XW{>-PBg:
A (25)acquisition accounting 收购会计 QqNW}:#
A (26)activity based accounting 作业基础成本计算 'H8(=9O1d
A (27)adjusting events 调整事项 o2z]dTJ}o
A (28)administrative expenses 行政管理费 G;NF5`*4mc
A (29)advice note 发货通知 xL|;VyD
A (30)amortization 摊销 W14F
A (31)analytical review 分析性检查 M-)RQ-h
A (32)annual equivalent cost 年度等量成本法 <@wj7\pQ
A (33)annual report and accounts 年度报告和报表 xv{O^Ie+S
A (34)appraisal cost 检验成本
<f@"HG
l
A (35)appropriation account 盈余分配账户 Wq*b~Lw
A (36)articles of association 公司章程细则 qyC=(v
A (37)assets 资产 E%oY7.~-
A (38)assets cover 资产保障 W[EKD 7
A (39)asset value per share 每股资产价值
gz2\H}
A (40)associated company 联营公司 g~V+4+
A (41)attainable standard 可达标准 pG1WXbqW
A (42)attributable profit 可归属利润 X@@8"@/u|*
A (43)audit 审计 =K'cM=WM6
A (44)audit report 审计报告 8
C [/dH
A (45)auditing standards 审计准则 v>z tB,,9
A (46)authorized share capital 额定股本 RrUBpqA
A (47)available hours 可用小时 }Sy=My89r
A (48)avoidable costs 可避免成本 }_=eT]
B (49)back-to-back loan 易币贷款 _iNq"8>2
B (50)backflush accounting 倒退成本计算 ljl^ GFo
B (51)bad debts 坏帐 niB`2J
B (52)bad debts ratio 坏帐比率 DCqY|4Qc
B (53)bank charges 银行手续费 w 4[{2
B (54)bank overdraft 银行透支 .EM`.
B (55)bank reconciliation 银行存款调节表 bR@p<;G|
B (56)bank statement 银行对账单 ctE\ q
B (57)bankruptcy 破产 AJ#Nenmj
B (58)basis of apportionment 分摊基础 wtje(z5IL
B (59)batch 批量 c'/l,k
B (60)batch costing 分批成本计算 hI9
B (61)beta factor B(市场)风险因素 ~4"qV_M
B (62)bill 账单 \%UkSO\nO3
B (63)bill of exchange 汇票 PkI:*\R
B (64)bill of landing 提单 dy_:-
2S
B (65)bill of materials 用料预计单 ca+5=+X7
B (66)bill payable 应付票据 ;M"9$M'
B (67)bill receivable 应收票据 y;/VB,4V
B (68)bin card 存货记录卡 #o1=:PQaC
B (69)bonus 红利 %|s+jeUDn|
B (70)book-keeping 薄记 2UGsYQn
B (71)Boston classification 波士顿分类 2-Y
<4'>
B (72)breakeven chart 保本图 J!5$,%v
B (73)breakeven point 保本点 ]_N|L|]M
B (74)breaking-down time 复位时间 cnTaJ/o
B (75)budget 预算 oudxm[/U
B (76)budget center 预算中心 Lemui)
B (77)budget cost allowance 预算成本折让 8WnwQ%;m?
B (78)budget manual 预算手册 O
/
[cpRe
B (79)budget period 预算期间 j?'GZ d"B
B (80)budgetary control 预算控制 bhniB@<
B (81)budgeted capacity 预算生产能力 '],J$ge
B (82)burden 制造费用 Xh56T^,2
B (83)business center 经营中心 -GxaV #{
B (84)business entity 营业个体 c38D}k^):
B (85)business unit 经营单位 2}8v(%s p
B (86)buy-out management 管理性购买产权 F'0O2KQ
B (87)by-product 副产品 5oAK8I
C (88)called-up share capital 催缴股本 82l~G;.n3
C (89)capacity 生产能力 ` V##Y
C (90)capacity ratios 生产能力比率 O%bEB
g
C (91)capital 资本 :O uA)f
C (92)capital assets pricing model 资本资产计价模式 =>-Rnc
@
C (93)capital commitment 承诺资本 F6z%VWU
C (94)capital employed 已运用的资本 ~@}Bi@*
C (95)capital expenditure 资本支出 % >=!p
C (96)capital expenditure authorization 资本支出核准 !r<pmr3f@7
C (97)capital expenditure control 资本支出控制 {.XEL
C (98)capital expenditure proposal 资本支出申请 $< JaLS
C (99)capital funding planning 资本基金筹集计划 WlU0:(d
C (100)capital gain 资本收益 {
;2PL^i
C (101)capital investment appraisal 资本投资评估 _bNzXF
C (102)capital maintenance 资本保全 q.;u?,|E/
C (103)capital resource planning 资本资源计划 u i?
C (104)capital surplus 资本盈余 $&=S#_HQS
C (105)capital turnover 资本周转率
c
Vc-
C (106)card 记录卡 \
kZ?
C (107)cash 现金 ez|)ph7
C (108)cash account 现金账户 kDsFR#w&`
C (109)cash book 现金账薄 %KLp
ig
C (110)cash cow 金牛产品 PpzP 7
C (111)cash flow 现金流量 {tWf
C (112)cash discounted 现金贴现 D A\2rLs
C (113)cash flow budget 现金流量预算 m^zUmrj[
C (114)cash flow statement 现金流量表 ?{[
v+t#
C (115)cash ledger 现金分类账 {z{bY\
C (116)cash limit 现金限额 Vh4X%b$TV
C (117)CCA 现时成本会计 Hquc
o
C (118)center 中心 8.O8No:'&
C (119)changeover time 变更时间 W:pIPDx1=!
C (120)chartered entity 特许经济个体 #cI{Fe0h
C (121)cheque 支票 g,!L$,/F
C (122)cheque register 支票登记薄 #V~me
C (123)coin analysis 零钱分类 o6.^*%kM'
C (124)classification 分类 rC^WPW
C (125)clock card 工时卡 s Z].8.
C (126)code 代码 ig/xv
C (127)commitment accounting 承诺确认会计 !$gR{XH$]
C (128)common cost 共同成本 _l89
C (129)company limited by guarantee 有限担保责任公司 +V{kb<P