A (1)ABC 作业基础成本计算 i2*nYd`K
A (2)absorbed overhead 已吸收制造费用 X#o:-FKf
A (3)absorption costing 吸收成本计算 oqE
-q\!H
A (4)account 账户,报表 K'tz_:d|
A (5)accounting postulate 会计假设 saZ
;ixV
A (6)accounting series release 会计公告文件 Bj2rA.M
A (7)accounting valuation 会计计价 yT>T
Vq/e
A (8)account sale 承销清单 wD<G+Y}
A (9)accountability concept 经营责任概念 A+p}oY '
A (10)accountancy 会计职业 |gaZq!l
A (11)accountant 会计师 csV1ki/A
A (12)accounting 会计 5
9X|l&/
A (13)agency cost 代理成本 2c~^|@
A (14)accounting bases 会计基础 9\;EX
A (15)accounting manual 会计手册 9qPP{K,Pq2
A (16)accounting period 会计期间 c{<3\
A (17)accounting policies 会计方针 gK>Vm9rO
A (18)accounting rate of return 会计报酬率 :Cuae?O,
A (19)accounting reference date 会计参照日 ]gEfm~YV
A (20)accounting reference period 会计参照期间 4
$J/e?i
A (21)accrual concept 应计概念 u+V;r)J{
A (22)accrual expenses 应计费用 qq/Cn4fN8
A (23)acid test ration 速动比率(酸性测试比率) :DD4BY
A (24)acquisition 购置 *dTw$T#
A (25)acquisition accounting 收购会计 x4.
#_o&
A (26)activity based accounting 作业基础成本计算 X4TUi8ht!]
A (27)adjusting events 调整事项 6nwO:?1o9
A (28)administrative expenses 行政管理费 KIS.4nt#d"
A (29)advice note 发货通知 D^u{zZy@e
A (30)amortization 摊销 A~6 Cs
A (31)analytical review 分析性检查 UOY1^wY
A (32)annual equivalent cost 年度等量成本法 zf!c
A (33)annual report and accounts 年度报告和报表 &a:aW;^A7
A (34)appraisal cost 检验成本 #Z.JOwi
A (35)appropriation account 盈余分配账户 l>]M^=,&7
A (36)articles of association 公司章程细则 ~%
c->\Q
A (37)assets 资产 :K~7BJ(HO
A (38)assets cover 资产保障 zk
nD(%a
A (39)asset value per share 每股资产价值 ^Nu} HcC+
A (40)associated company 联营公司 c1/x,1LnMf
A (41)attainable standard 可达标准 >!2'|y^
A (42)attributable profit 可归属利润 ooAZ,l=8
A (43)audit 审计 ALv\"uUNu+
A (44)audit report 审计报告 OU+*@2")t
A (45)auditing standards 审计准则 H0HYb\TX ?
A (46)authorized share capital 额定股本 %(]rc%ry0
A (47)available hours 可用小时 ,>^~u
A (48)avoidable costs 可避免成本 4EK[g
M8
B (49)back-to-back loan 易币贷款 .jKO 6f
B (50)backflush accounting 倒退成本计算 rQqtejcfx
B (51)bad debts 坏帐 9~_6mR<
B (52)bad debts ratio 坏帐比率 7'I7
B (53)bank charges 银行手续费 +R_U
B (54)bank overdraft 银行透支 `zL9dlZ
B (55)bank reconciliation 银行存款调节表 m"DMa
B (56)bank statement 银行对账单 *G^]j
)/
B (57)bankruptcy 破产 x#^kv)
B (58)basis of apportionment 分摊基础 (}:xs,Ax
B (59)batch 批量 l0_V-|x
B (60)batch costing 分批成本计算 _=MWt_A '3
B (61)beta factor B(市场)风险因素 7Tbk ti;
B (62)bill 账单 X]
!@xlwF\
B (63)bill of exchange 汇票 u;!Rv E8N
B (64)bill of landing 提单 N9Ml&*%oX{
B (65)bill of materials 用料预计单 Ie~~L U
B (66)bill payable 应付票据 RBXoU'.
B (67)bill receivable 应收票据
,&-[$,
B (68)bin card 存货记录卡 -O5m@rwt<
B (69)bonus 红利 OK 6}9Eu9
B (70)book-keeping 薄记 G!\xc
B (71)Boston classification 波士顿分类 PG!vn@b6
B (72)breakeven chart 保本图 $W]bw#NH
B (73)breakeven point 保本点 Go|65Z\`7M
B (74)breaking-down time 复位时间 NEk [0
B (75)budget 预算 3Z
0\I\E
B (76)budget center 预算中心 0 Yp;?p^
B (77)budget cost allowance 预算成本折让 f"Iyo:Wt
B (78)budget manual 预算手册 g6V*wjC
B (79)budget period 预算期间 .tNB07=7
B (80)budgetary control 预算控制 m%&B4E#3T
B (81)budgeted capacity 预算生产能力 8'_Y=7b0Nw
B (82)burden 制造费用 `Nn?G
B (83)business center 经营中心 %vXQ
Sz
B (84)business entity 营业个体 tpN}9N
B (85)business unit 经营单位 *QG;KJ%
B (86)buy-out management 管理性购买产权 (R-Q9F+;
B (87)by-product 副产品 brWt
C (88)called-up share capital 催缴股本 N,|oV|i
C (89)capacity 生产能力 r.^&%D
C (90)capacity ratios 生产能力比率 Vz*'^=(o&
C (91)capital 资本 H~Cfni;
C (92)capital assets pricing model 资本资产计价模式 TE~@Bl;{?c
C (93)capital commitment 承诺资本 jq)|U
q'6
C (94)capital employed 已运用的资本 ks D1NB;9
C (95)capital expenditure 资本支出 R.N*G]K5
C (96)capital expenditure authorization 资本支出核准 `vw.~OBl
C (97)capital expenditure control 资本支出控制 ,)1e+EnV&
C (98)capital expenditure proposal 资本支出申请 fsd>4t:"\
C (99)capital funding planning 资本基金筹集计划 sXxO{aeev
C (100)capital gain 资本收益 vvxj{fxb)
C (101)capital investment appraisal 资本投资评估 =&b[V"
C (102)capital maintenance 资本保全 =HHg:"
C (103)capital resource planning 资本资源计划 S41>VbtEp
C (104)capital surplus 资本盈余 1tdCzbEn+
C (105)capital turnover 资本周转率 k6BgY|0g C
C (106)card 记录卡 <.ky1aex7
C (107)cash 现金 D,a%Je-r,
C (108)cash account 现金账户 ^~l<N@
C (109)cash book 现金账薄 sLIP|i
C (110)cash cow 金牛产品 S)yV51^B
C (111)cash flow 现金流量 Z"Oa5V6[A
C (112)cash discounted 现金贴现 U@nwSfp:G
C (113)cash flow budget 现金流量预算 JuSS5 _&
C (114)cash flow statement 现金流量表 T*yveo&j
C (115)cash ledger 现金分类账 #9OP.4
C (116)cash limit 现金限额 'Aj>+H<B
C (117)CCA 现时成本会计 dL(|Y{4
C (118)center 中心 kqw? X{
C (119)changeover time 变更时间 ISew]R2
C (120)chartered entity 特许经济个体 <>s\tJ
C (121)cheque 支票 U.OX*-Cd
C (122)cheque register 支票登记薄 (_ah~VnO
C (123)coin analysis 零钱分类 h>0<@UP
C (124)classification 分类
"M^W:4_
C (125)clock card 工时卡 AW5g (
C (126)code 代码 0h4}RmS
C (127)commitment accounting 承诺确认会计 Bq_P?Q+\
C (128)common cost 共同成本 VhgEG(Ud
C (129)company limited by guarantee 有限担保责任公司 \DK*>
k