A (1)ABC 作业基础成本计算 W.t`
A (2)absorbed overhead 已吸收制造费用 D4fHNk)kZ
A (3)absorption costing 吸收成本计算 8@Kvh|
A (4)account 账户,报表 uzpW0(_i3a
A (5)accounting postulate 会计假设 ^saH^kg1"
A (6)accounting series release 会计公告文件 /
MUa
b*h
A (7)accounting valuation 会计计价 1:r 8p6
A (8)account sale 承销清单 y.'5*08S0
A (9)accountability concept 经营责任概念 8KU5x#
A (10)accountancy 会计职业 0X"D!G):
A (11)accountant 会计师 |X$O'Gf#n
A (12)accounting 会计 )FnJLd
A (13)agency cost 代理成本 "0(
_
A (14)accounting bases 会计基础 eURj'8o),
A (15)accounting manual 会计手册 I "<ACM
A (16)accounting period 会计期间 s;eOX\0
A (17)accounting policies 会计方针 p Y[dJxB
A (18)accounting rate of return 会计报酬率 jRCG}'
A (19)accounting reference date 会计参照日 =6N%;2`84
A (20)accounting reference period 会计参照期间 HMymoh$Q
A (21)accrual concept 应计概念 sF`ELrR \
A (22)accrual expenses 应计费用 lQSKY}h
A (23)acid test ration 速动比率(酸性测试比率) B5iVT<:a
A (24)acquisition 购置 ;m[-yqX
A (25)acquisition accounting 收购会计 Z* Fxr;)d
A (26)activity based accounting 作业基础成本计算 CtO `t5
A (27)adjusting events 调整事项 hH|moj]
A (28)administrative expenses 行政管理费 !^:)zORYR
A (29)advice note 发货通知 97%S{_2m/
A (30)amortization 摊销 ,XJ
Xw(LM
A (31)analytical review 分析性检查 wNX2*
A (32)annual equivalent cost 年度等量成本法 <:rbK9MIl
A (33)annual report and accounts 年度报告和报表 ~ojH$=K>d
A (34)appraisal cost 检验成本 QmpP_eS >
A (35)appropriation account 盈余分配账户 lS.&>{
A (36)articles of association 公司章程细则 np#RBy
A (37)assets 资产 r#xq 8H=_m
A (38)assets cover 资产保障 j(|9>J*,~G
A (39)asset value per share 每股资产价值 l6wN&JHTh
A (40)associated company 联营公司 Av#_cL
A (41)attainable standard 可达标准
?'dsiA[
A (42)attributable profit 可归属利润 9J0JSy
A (43)audit 审计 NQx`u"=
A (44)audit report 审计报告 1D6F
WYV8
A (45)auditing standards 审计准则 .(7end<
A (46)authorized share capital 额定股本 -t:~d:
A (47)available hours 可用小时
b;X|[tB
A (48)avoidable costs 可避免成本 B?cn5
B (49)back-to-back loan 易币贷款 >8*J ;(:W
B (50)backflush accounting 倒退成本计算 +l "z
B (51)bad debts 坏帐 wInJ!1
B (52)bad debts ratio 坏帐比率 sr+Y"R
B (53)bank charges 银行手续费 Gidh
7x
B (54)bank overdraft 银行透支 {|;5P.,l
B (55)bank reconciliation 银行存款调节表 k_^|%xJ
B (56)bank statement 银行对账单 srbU}u3VZ
B (57)bankruptcy 破产 ?%RN? O(
B (58)basis of apportionment 分摊基础 f""+jc1
B (59)batch 批量 <]jKpJ{3N
B (60)batch costing 分批成本计算 bh9!OqK9K
B (61)beta factor B(市场)风险因素 Z?7XuELKV
B (62)bill 账单 ;E"TOC
B (63)bill of exchange 汇票 P}AfXgr
B (64)bill of landing 提单 hd@ >p.
B (65)bill of materials 用料预计单 _|!FhZ
B (66)bill payable 应付票据 91
] "D;NN
B (67)bill receivable 应收票据 U49#?^?
B (68)bin card 存货记录卡 zuq7 x
7
B (69)bonus 红利 'k?%39
B (70)book-keeping 薄记 \,b@^W6e>
B (71)Boston classification 波士顿分类 YhVV~bvz*
B (72)breakeven chart 保本图 -jv%BJJlX
B (73)breakeven point 保本点 7 fE
QD?C
B (74)breaking-down time 复位时间 `H_.<``>
B (75)budget 预算 6WN1DW
B (76)budget center 预算中心 [HV>4,,3"
B (77)budget cost allowance 预算成本折让 &K1\"
B (78)budget manual 预算手册 1Rr
l59}5
B (79)budget period 预算期间 /ynvQ1#uA
B (80)budgetary control 预算控制 Q9UBxpDV:
B (81)budgeted capacity 预算生产能力 5L'b
F2SI
B (82)burden 制造费用 ]Tb ?k+a
B (83)business center 经营中心 Vz"Ja
B (84)business entity 营业个体 w}OJ2^
B (85)business unit 经营单位 80p? qe
B (86)buy-out management 管理性购买产权 LV^V`m0#
B (87)by-product 副产品 ((2 g
C (88)called-up share capital 催缴股本 !OVTs3}
C (89)capacity 生产能力 _x.<Zc\x
C (90)capacity ratios 生产能力比率 qB`-[A9HPe
C (91)capital 资本 C;u8qVI
C (92)capital assets pricing model 资本资产计价模式 TTJFF\$?
C (93)capital commitment 承诺资本 "I)*W8wTn
C (94)capital employed 已运用的资本 cZ!%#Az
C (95)capital expenditure 资本支出 (&=<UGY(w
C (96)capital expenditure authorization 资本支出核准 ]/o0
p
C (97)capital expenditure control 资本支出控制 6
3J_u-o
C (98)capital expenditure proposal 资本支出申请 9rB,7%@EL
C (99)capital funding planning 资本基金筹集计划 )CYm/dk
C (100)capital gain 资本收益 %[x oA)0!
C (101)capital investment appraisal 资本投资评估 Au q)
C (102)capital maintenance 资本保全 "|2|Vju%
C (103)capital resource planning 资本资源计划 0={@GhjApL
C (104)capital surplus 资本盈余 \Bg;^6U
C (105)capital turnover 资本周转率 Ddf7wszW
C (106)card 记录卡 u x[h\Tp
C (107)cash 现金 2WP73:'t
C (108)cash account 现金账户 ( 5^bU<
C (109)cash book 现金账薄 jLANv{"
C (110)cash cow 金牛产品 /~
,|zz
C (111)cash flow 现金流量 {Z529Ns
C (112)cash discounted 现金贴现 NA%(ZRSg(
C (113)cash flow budget 现金流量预算 [r_YQ*+ej
C (114)cash flow statement 现金流量表 ~f.fg@v`+v
C (115)cash ledger 现金分类账 %Fh*$gzh*5
C (116)cash limit 现金限额 <.DFa/G
C (117)CCA 现时成本会计 h)W?8XdM
C (118)center 中心 $_j\b4]%
C (119)changeover time 变更时间 Ca SoR
|
C (120)chartered entity 特许经济个体 's.cwB: #
C (121)cheque 支票 j^t#>tZS
C (122)cheque register 支票登记薄 ?r~|B/]
C (123)coin analysis 零钱分类 {^r8uKo:~
C (124)classification 分类 v<*ga7'S
C (125)clock card 工时卡 ICJp-
C (126)code 代码 JGJXV3AT
C (127)commitment accounting 承诺确认会计 W[5a'}OV
C (128)common cost 共同成本 rmX'Ym9#
C (129)company limited by guarantee 有限担保责任公司 U"1z"PcV