A (1)ABC 作业基础成本计算 p\bDY
A (2)absorbed overhead 已吸收制造费用 B'fb^n
<
A (3)absorption costing 吸收成本计算 p`l0?^r
c"
A (4)account 账户,报表 @;'o2
A (5)accounting postulate 会计假设 JYTP
2
A (6)accounting series release 会计公告文件 x@*SEa
A (7)accounting valuation 会计计价 d+'p@!W_
A (8)account sale 承销清单 cJrmm2.0kD
A (9)accountability concept 经营责任概念 ho$+L
A (10)accountancy 会计职业 (;q;E\Ejq
A (11)accountant 会计师 5F~'gLH/F-
A (12)accounting 会计 7x@A%2J
A (13)agency cost 代理成本 <WcR,d
A (14)accounting bases 会计基础
2o'Wy
A (15)accounting manual 会计手册 nVi[
A (16)accounting period 会计期间 R00eisd
A (17)accounting policies 会计方针 l g-X:Z
.
A (18)accounting rate of return 会计报酬率 )gMG#>up@
A (19)accounting reference date 会计参照日 !1ED~3/X
A (20)accounting reference period 会计参照期间 cZ|\.0-
A (21)accrual concept 应计概念 u,UmrR
A (22)accrual expenses 应计费用 S
;)w.
A (23)acid test ration 速动比率(酸性测试比率) #Y4=J
6
A (24)acquisition 购置 @~%r5pz6
A (25)acquisition accounting 收购会计 \ioH\9
A (26)activity based accounting 作业基础成本计算
`b^Ru+(dM
A (27)adjusting events 调整事项 ]bK=FIK2
A (28)administrative expenses 行政管理费 (_"*NY0
A (29)advice note 发货通知 Y 1t\iU
A (30)amortization 摊销 svq<)hAf<
A (31)analytical review 分析性检查 w/kt3Lw
A (32)annual equivalent cost 年度等量成本法 bdc&1I$
A (33)annual report and accounts 年度报告和报表 Jl&-,Vjb
A (34)appraisal cost 检验成本 'L8'
'(eZ^
A (35)appropriation account 盈余分配账户 eN^qG
42
A (36)articles of association 公司章程细则 )/wk( O+
A (37)assets 资产 `tn{ei
A (38)assets cover 资产保障 xLC3>>P
A (39)asset value per share 每股资产价值 7eiV{ tYF
A (40)associated company 联营公司 k@'#@
t
A (41)attainable standard 可达标准 F 9@h|#an
A (42)attributable profit 可归属利润 u4/kR
A (43)audit 审计 !s&NT @ S
A (44)audit report 审计报告 fe9LEM8j
A (45)auditing standards 审计准则 0`[wpZ
A (46)authorized share capital 额定股本 zlEX+=3
A (47)available hours 可用小时 1
=M ?GDc
A (48)avoidable costs 可避免成本 hX=A)73(
B (49)back-to-back loan 易币贷款 W#hj 1
B (50)backflush accounting 倒退成本计算 kYjGj,m"
B (51)bad debts 坏帐 9;B0Mq
py
B (52)bad debts ratio 坏帐比率 s[w6FXt
B (53)bank charges 银行手续费 #N`~xZ|$
B (54)bank overdraft 银行透支 lw<c2C
B (55)bank reconciliation 银行存款调节表 -$dXE+&
B (56)bank statement 银行对账单 HxIIO[h
B (57)bankruptcy 破产 !y@6Mm
B (58)basis of apportionment 分摊基础 #3+!ee27#
B (59)batch 批量 HlH64w2^R
B (60)batch costing 分批成本计算 (w}H]LQ
B (61)beta factor B(市场)风险因素 p{j.KI s7
B (62)bill 账单 lp(8E6
B (63)bill of exchange 汇票 4x 8)gE
B (64)bill of landing 提单 ZR(x%ews
B (65)bill of materials 用料预计单 70eb]\%
B (66)bill payable 应付票据 mD^jd+
B (67)bill receivable 应收票据 n\^Tq<] a
B (68)bin card 存货记录卡 #~<0t(3Q
B (69)bonus 红利 OUhqMVX9C
B (70)book-keeping 薄记 /JWGifH
B (71)Boston classification 波士顿分类 Jz2N
B (72)breakeven chart 保本图 *tK\R&4,4s
B (73)breakeven point 保本点 Bi
@2
B (74)breaking-down time 复位时间 [O?z@)dx
B (75)budget 预算 2fWTY0
B (76)budget center 预算中心 !Rhlf.x
B (77)budget cost allowance 预算成本折让 34Kw!
B (78)budget manual 预算手册 ]hFW73FV
B (79)budget period 预算期间 -i%e
!DgH
B (80)budgetary control 预算控制 }<9cL'
B (81)budgeted capacity 预算生产能力 Z|l
qb=
B (82)burden 制造费用 w tiny,6
B (83)business center 经营中心 QmCe>+
B (84)business entity 营业个体 a
0GpfW$t
B (85)business unit 经营单位 IrqZi1
B (86)buy-out management 管理性购买产权 gk0( ANx
B (87)by-product 副产品 Z2'Bk2 L
C (88)called-up share capital 催缴股本 mqSQL}vR
C (89)capacity 生产能力 5Hw~2 ?a,
C (90)capacity ratios 生产能力比率 =AEBeiz
C (91)capital 资本 4UW_Do
C (92)capital assets pricing model 资本资产计价模式 ZHm7Isa1
C (93)capital commitment 承诺资本 c+hQSm|bf)
C (94)capital employed 已运用的资本 f7X6fr<
C (95)capital expenditure 资本支出 z<##
g
C (96)capital expenditure authorization 资本支出核准 id2j7|$,
C (97)capital expenditure control 资本支出控制 =9fajRFTt
C (98)capital expenditure proposal 资本支出申请 JNJ=e,O,
C (99)capital funding planning 资本基金筹集计划 7aQc=^vaZ
C (100)capital gain 资本收益 2C9V|[U,
C (101)capital investment appraisal 资本投资评估 Is{KN!Hw
C (102)capital maintenance 资本保全 Ljx(\Cm
C (103)capital resource planning 资本资源计划 )C(?bR
C (104)capital surplus 资本盈余 ~;#Y9>7\\'
C (105)capital turnover 资本周转率 b"vv>Q~U
C (106)card 记录卡 \l]DQaOEe
C (107)cash 现金 U8LtG/
C (108)cash account 现金账户 >JC
C (109)cash book 现金账薄 n8" .XS
C (110)cash cow 金牛产品 Zf65 `K3
C (111)cash flow 现金流量 !>zo_fP
C (112)cash discounted 现金贴现
]y1OFKYv
C (113)cash flow budget 现金流量预算 #]ypHVE
C (114)cash flow statement 现金流量表 cM$P`{QrM
C (115)cash ledger 现金分类账 @AIaC-,~]
C (116)cash limit 现金限额 =A!@6Nw
C (117)CCA 现时成本会计 Q=/</|
C (118)center 中心 %\H|B0
C (119)changeover time 变更时间 ](wvu(y\E
C (120)chartered entity 特许经济个体 C
i
hAU"
C (121)cheque 支票
YQ6f}O
C (122)cheque register 支票登记薄 PGLplXb#[S
C (123)coin analysis 零钱分类 |Y [wzDYV
C (124)classification 分类 LRb{hUt=
C (125)clock card 工时卡 }L# _\
C (126)code 代码 n1VaLD
C (127)commitment accounting 承诺确认会计 pJt,9e
6
C (128)common cost 共同成本 n=c
2K
c
C (129)company limited by guarantee 有限担保责任公司 9/ibWa\.