A (1)ABC 作业基础成本计算 cI3KB-lM#
A (2)absorbed overhead 已吸收制造费用 Dpj-{q7C
A (3)absorption costing 吸收成本计算
RK;;b~
A (4)account 账户,报表 xtsL8-u f
A (5)accounting postulate 会计假设 - XLo0
A (6)accounting series release 会计公告文件 kXCY))vnn
A (7)accounting valuation 会计计价 FRS28D
A (8)account sale 承销清单 Y'&8L'2Z[
A (9)accountability concept 经营责任概念 ,M{Q}:$+4
A (10)accountancy 会计职业 .o"<N
A (11)accountant 会计师 %2zas(b9j
A (12)accounting 会计 yYB NH1
A (13)agency cost 代理成本 9c6 '
A (14)accounting bases 会计基础 F1\`l{B,\
A (15)accounting manual 会计手册 tU(y~)]
A (16)accounting period 会计期间 qdO[d|d
A (17)accounting policies 会计方针 e|~C?Ow'J
A (18)accounting rate of return 会计报酬率 ennR@pg
A (19)accounting reference date 会计参照日 V 1*Ad
A (20)accounting reference period 会计参照期间 |a>}9:g,=*
A (21)accrual concept 应计概念 p}&Md-$1
A (22)accrual expenses 应计费用
[Ek42%
A (23)acid test ration 速动比率(酸性测试比率) hRRkFz/0&
A (24)acquisition 购置 ^pN 5NwC5
A (25)acquisition accounting 收购会计 k=ts&9\
A (26)activity based accounting 作业基础成本计算 ]ZDTn
A (27)adjusting events 调整事项 =g >.X9lr
A (28)administrative expenses 行政管理费 5^b i
7J
A (29)advice note 发货通知 ,zD_% ox
A (30)amortization 摊销 76$*1jB
A (31)analytical review 分析性检查 prwC>LE
A (32)annual equivalent cost 年度等量成本法 (Hl8U
A (33)annual report and accounts 年度报告和报表 8H7O/n
A (34)appraisal cost 检验成本 k06xz#pL
A (35)appropriation account 盈余分配账户 ?Q;kZmQl
A (36)articles of association 公司章程细则 B( 8mH
A (37)assets 资产 "
bPCOJ[v9
A (38)assets cover 资产保障 })K
J60B
A (39)asset value per share 每股资产价值 -.^3;-[
A (40)associated company 联营公司 Yg[ v/[]
A (41)attainable standard 可达标准 TR~|c|B
A (42)attributable profit 可归属利润 b~jIv:9T
A (43)audit 审计 :Jjw"}SfK#
A (44)audit report 审计报告 G5Je{N8W
A (45)auditing standards 审计准则 (1rJFl!
A (46)authorized share capital 额定股本 r)OO&. P@j
A (47)available hours 可用小时 A*a7\id!y
A (48)avoidable costs 可避免成本 8W;xi:CC
B (49)back-to-back loan 易币贷款 E2kW=6VO>|
B (50)backflush accounting 倒退成本计算 phr2X*Z/)Y
B (51)bad debts 坏帐 0r0c|*[+4z
B (52)bad debts ratio 坏帐比率 m"<4\;GK
B (53)bank charges 银行手续费 8^8>qSD1
B (54)bank overdraft 银行透支 *}>Bkq9h
B (55)bank reconciliation 银行存款调节表 ;]{{)dst
B (56)bank statement 银行对账单 r|*:9|y{"/
B (57)bankruptcy 破产 kJI3`gS+
B (58)basis of apportionment 分摊基础 #FEa 5
B (59)batch 批量 Ze#Jhn@
B (60)batch costing 分批成本计算 ]/LWrQD
B (61)beta factor B(市场)风险因素 0{-`Th+h
B (62)bill 账单 L'13BRu`
B (63)bill of exchange 汇票 m dC`W&r
B (64)bill of landing 提单 y!SF/i?Py
B (65)bill of materials 用料预计单 a#^_"GX
B (66)bill payable 应付票据 D*CIE\
+
B (67)bill receivable 应收票据 =x=1uXQv5
B (68)bin card 存货记录卡 XpR.rq$]
B (69)bonus 红利 'BqrJfv
B (70)book-keeping 薄记 xy$vYDAFw
B (71)Boston classification 波士顿分类 4g>1Gqv6
B (72)breakeven chart 保本图 XIqv{w
B (73)breakeven point 保本点 $[j-C9W
B (74)breaking-down time 复位时间 "fRlEO[9
B (75)budget 预算 |^Y*~d<H
B (76)budget center 预算中心 m~##q}LZ
B (77)budget cost allowance 预算成本折让 03~+-h&n
B (78)budget manual 预算手册 Ok*VQKyDLH
B (79)budget period 预算期间 'uPxEu4 >4
B (80)budgetary control 预算控制 ?F)_T
B (81)budgeted capacity 预算生产能力 NR;q`Xe-
B (82)burden 制造费用 ooomi"u
B (83)business center 经营中心 tceIA8d6
B (84)business entity 营业个体 ?UxG/]",
B (85)business unit 经营单位 8rGl&
B (86)buy-out management 管理性购买产权 2^cAK t6bC
B (87)by-product 副产品 =]!8:I?C<
C (88)called-up share capital 催缴股本 xR0~S
3caI
C (89)capacity 生产能力 Bh\
[CY
C (90)capacity ratios 生产能力比率 v;K{|zUdB
C (91)capital 资本 tU9rCL:P
C (92)capital assets pricing model 资本资产计价模式 01&*`0?
C (93)capital commitment 承诺资本 (hpTJsZ
C (94)capital employed 已运用的资本 ''$`
;?t>
C (95)capital expenditure 资本支出 T^KCB\\<
C (96)capital expenditure authorization 资本支出核准 CbnR<W-j
C (97)capital expenditure control 资本支出控制 g@$0FY{Q
C (98)capital expenditure proposal 资本支出申请 h{Oz*Bq
C (99)capital funding planning 资本基金筹集计划 J% :WLQo
C (100)capital gain 资本收益 \B*k_W/r@
C (101)capital investment appraisal 资本投资评估 Iu)L3_+
C (102)capital maintenance 资本保全 z2rQ$O-#
C (103)capital resource planning 资本资源计划 on ]\J
C (104)capital surplus 资本盈余 2Som0T<2
C (105)capital turnover 资本周转率 fGu5%T,
C (106)card 记录卡 2AdX)iF@
C (107)cash 现金 3m-edpH
C (108)cash account 现金账户 sL!;hKK
C (109)cash book 现金账薄 d[~au=
b
C (110)cash cow 金牛产品 Gh>"s #+
C (111)cash flow 现金流量 N%|
^;4}k
C (112)cash discounted 现金贴现 i;E9ZaW
C (113)cash flow budget 现金流量预算 @/_XS4
C (114)cash flow statement 现金流量表 c28oLT1|D
C (115)cash ledger 现金分类账 H=JP3ID>{
C (116)cash limit 现金限额 ~
@b9
C (117)CCA 现时成本会计 D]t~S1ycG7
C (118)center 中心 6LSPPMM
C (119)changeover time 变更时间 uKLOh<oio
C (120)chartered entity 特许经济个体 rnzsfr-|(2
C (121)cheque 支票 f9h:"Dnzin
C (122)cheque register 支票登记薄 yrxx+z|wR
C (123)coin analysis 零钱分类 eLHa9R{)B
C (124)classification 分类 o`<h=+a\
C (125)clock card 工时卡 J,dG4.ht
C (126)code 代码 "2y7l
C (127)commitment accounting 承诺确认会计 y>)mSl@1y
C (128)common cost 共同成本 X}65\6
C (129)company limited by guarantee 有限担保责任公司 Y-}hNZn"{