A (1)ABC 作业基础成本计算 %XJQ0CE<(
A (2)absorbed overhead 已吸收制造费用 U#;51_
A (3)absorption costing 吸收成本计算 YVB%
kKv{
A (4)account 账户,报表 ptV4s=G2
A (5)accounting postulate 会计假设 {H=oxa
A (6)accounting series release 会计公告文件 x?, ~TC4
A (7)accounting valuation 会计计价 r]k*7PK
A (8)account sale 承销清单 _m9~*
A (9)accountability concept 经营责任概念 ~@T+mHny
A (10)accountancy 会计职业 8pYyG
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A (11)accountant 会计师 `*e4m
A (12)accounting 会计 6P;o 6s
A (13)agency cost 代理成本 O9t=lrYV!
A (14)accounting bases 会计基础 j|VXC(6P,
A (15)accounting manual 会计手册 Qm.z@DwFM{
A (16)accounting period 会计期间 8To7c
A (17)accounting policies 会计方针 #_.g2 Y
A (18)accounting rate of return 会计报酬率 \f(Y:}9
A (19)accounting reference date 会计参照日
?. zu2
A (20)accounting reference period 会计参照期间 3<c*v/L{C\
A (21)accrual concept 应计概念 {UB%(E[Mr
A (22)accrual expenses 应计费用 <9ma(PFa
A (23)acid test ration 速动比率(酸性测试比率) o" |O
]
A (24)acquisition 购置 2Sge
A (25)acquisition accounting 收购会计 f%2%T'Q
A (26)activity based accounting 作业基础成本计算 X_D6eYF
A (27)adjusting events 调整事项 OuB2 x=B
A (28)administrative expenses 行政管理费 z*6$&sS\>
A (29)advice note 发货通知 fd4;mc1T
A (30)amortization 摊销 6#<Ir @z
A (31)analytical review 分析性检查 mR" uhm}q
A (32)annual equivalent cost 年度等量成本法
d,)}+G
A (33)annual report and accounts 年度报告和报表 3PfiQ|/b
A (34)appraisal cost 检验成本 8NnhT E
A (35)appropriation account 盈余分配账户 <O ;&qT*b
A (36)articles of association 公司章程细则 5pO]vBT
A (37)assets 资产 c#=&!FRe
A (38)assets cover 资产保障 z{%oJ_
A (39)asset value per share 每股资产价值 /sy-;JDnsu
A (40)associated company 联营公司 %fHH{60
A (41)attainable standard 可达标准 e\`wlaP,
A (42)attributable profit 可归属利润 F4Rr26M
A (43)audit 审计 XmP;L(wa
A (44)audit report 审计报告 1{^CfamF
A (45)auditing standards 审计准则 &a.']!$^"
A (46)authorized share capital 额定股本 x@htx?
A (47)available hours 可用小时 <BS
Sa`N`
A (48)avoidable costs 可避免成本 w{3ycR
B (49)back-to-back loan 易币贷款 d>UnJ)V}
B (50)backflush accounting 倒退成本计算 bn $)f6%
B (51)bad debts 坏帐 TZe+<~4*i%
B (52)bad debts ratio 坏帐比率 T-^0:@5o9
B (53)bank charges 银行手续费 -(!uC+BZX
B (54)bank overdraft 银行透支 +6
ho
)YL
B (55)bank reconciliation 银行存款调节表 q$F) !&
B (56)bank statement 银行对账单 0}B?sNr
B (57)bankruptcy 破产 j(sLK
&
B (58)basis of apportionment 分摊基础 z^'n*h
B (59)batch 批量 |7y
6
pz
B (60)batch costing 分批成本计算 )`^ /(YG
B (61)beta factor B(市场)风险因素 CA/ -Gb
B (62)bill 账单 >E,Q
B (63)bill of exchange 汇票 DE%fF,Hk3
B (64)bill of landing 提单 sa G8g
B (65)bill of materials 用料预计单 xWDR726
B (66)bill payable 应付票据 n!ZMTcK8
B (67)bill receivable 应收票据 &Y+e=1a+
B (68)bin card 存货记录卡 {#N%Bq}
B (69)bonus 红利 ?z3]
B (70)book-keeping 薄记 0*/kGvw`i
B (71)Boston classification 波士顿分类 [P{a_(
B (72)breakeven chart 保本图 e^zHw^js
B (73)breakeven point 保本点 RB[/q:
B (74)breaking-down time 复位时间 ZNi
+Aw$u
B (75)budget 预算 h(nj,X+
B (76)budget center 预算中心 mg` j[<wp
B (77)budget cost allowance 预算成本折让 9:Si]
Pp+S
B (78)budget manual 预算手册 m^Glc?g<
B (79)budget period 预算期间 fH[Wkif
B (80)budgetary control 预算控制 F_
81l<
B (81)budgeted capacity 预算生产能力 P].eAAXnP
B (82)burden 制造费用 9p4y>3
B (83)business center 经营中心 6|5H=*)DH
B (84)business entity 营业个体 D^|9/qm$
B (85)business unit 经营单位 6lsEGe
B (86)buy-out management 管理性购买产权 afx'
B (87)by-product 副产品 t!jYu<P
C (88)called-up share capital 催缴股本 [X<Pk
C (89)capacity 生产能力 \^0 !|
C (90)capacity ratios 生产能力比率 W&YU^&`Yr
C (91)capital 资本 FIS "Z(
C (92)capital assets pricing model 资本资产计价模式 Vc _:*
C (93)capital commitment 承诺资本 GWdSSr>
C (94)capital employed 已运用的资本 b!^@PIX
C (95)capital expenditure 资本支出 a ~opE!|m
C (96)capital expenditure authorization 资本支出核准 <!F3s`7~
C (97)capital expenditure control 资本支出控制 >'b=YlUL
C (98)capital expenditure proposal 资本支出申请 >I^9:Q
C (99)capital funding planning 资本基金筹集计划 hO
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C (100)capital gain 资本收益 Rk A8
C (101)capital investment appraisal 资本投资评估 <bP#H
C (102)capital maintenance 资本保全 :b@igZ<
C (103)capital resource planning 资本资源计划 LTXz$Z]
C (104)capital surplus 资本盈余 1'R
mg\(
C (105)capital turnover 资本周转率 2)9r'ai?a
C (106)card 记录卡 JhP\u3 QE
C (107)cash 现金 35_)3R)
C (108)cash account 现金账户 wt?o
7R2
C (109)cash book 现金账薄 =ewy
Q
C (110)cash cow 金牛产品 @PX\{6&
C (111)cash flow 现金流量 nxfoWy
C (112)cash discounted 现金贴现 kAo.C Nj7
C (113)cash flow budget 现金流量预算 |55dbL$w
C (114)cash flow statement 现金流量表 r[pF^y0
C (115)cash ledger 现金分类账 N 9LgU)-Jt
C (116)cash limit 现金限额 8EI:(NE*J
C (117)CCA 现时成本会计 i%F<AY\O)
C (118)center 中心 o2naVxetE
C (119)changeover time 变更时间 0%#\w*X8
C (120)chartered entity 特许经济个体 ykmv'a$-4
C (121)cheque 支票 orqJ[!u)`
C (122)cheque register 支票登记薄 Jzex]_:1~
C (123)coin analysis 零钱分类 2w?hgNz
C (124)classification 分类 Ee)xnY%(
C (125)clock card 工时卡 z_&P?+"Df
C (126)code 代码 I2[]A,f,
C (127)commitment accounting 承诺确认会计 n_23EcSy
C (128)common cost 共同成本 RB$
z]/=
C (129)company limited by guarantee 有限担保责任公司 IZrk1fh