A (1)ABC 作业基础成本计算 TmH'_t.*T~
A (2)absorbed overhead 已吸收制造费用 Y\Grf$e
A (3)absorption costing 吸收成本计算 B '@a36
A (4)account 账户,报表 *'BA#
/@
A (5)accounting postulate 会计假设 v c r5
A (6)accounting series release 会计公告文件 K0YUN^St
A (7)accounting valuation 会计计价 ,sk0)
{ rW
A (8)account sale 承销清单 AJ%x"
A (9)accountability concept 经营责任概念 qh IO7 h
A (10)accountancy 会计职业 I"_``*/1
A (11)accountant 会计师 6`V2-zv$
A (12)accounting 会计 0Qa kFt
A (13)agency cost 代理成本 M@wQ6ow
A (14)accounting bases 会计基础 cW|M4`
A (15)accounting manual 会计手册 0Na/3cz|zg
A (16)accounting period 会计期间 O]
/BNacS
A (17)accounting policies 会计方针 D a@H^
A (18)accounting rate of return 会计报酬率 qR X:e o
A (19)accounting reference date 会计参照日 8*-N@j8
A (20)accounting reference period 会计参照期间 @An "ClDa
A (21)accrual concept 应计概念 Ie<`WU K
A (22)accrual expenses 应计费用 dM^1O-K:
A (23)acid test ration 速动比率(酸性测试比率) Q^Lk^PP7
A (24)acquisition 购置 AVR=\ qR
A (25)acquisition accounting 收购会计 Gv$}>YJ
A (26)activity based accounting 作业基础成本计算 ~?BN4ptc
A (27)adjusting events 调整事项 `g~T #U\>d
A (28)administrative expenses 行政管理费 ) ]W|i9
A (29)advice note 发货通知 u#
>*"4Q
A (30)amortization 摊销 L'KgB=5K&i
A (31)analytical review 分析性检查 X-mhz3Q&a
A (32)annual equivalent cost 年度等量成本法 }2 X"
A (33)annual report and accounts 年度报告和报表 W u\szI"
A (34)appraisal cost 检验成本 *p OdM0A E
A (35)appropriation account 盈余分配账户 en1NFP
A (36)articles of association 公司章程细则 ivi,/~L
A (37)assets 资产 \{Yi7V
Xv
A (38)assets cover 资产保障 E7c!KJ2
A (39)asset value per share 每股资产价值 Z~WUILx,
A (40)associated company 联营公司 ;`(l)X+7
A (41)attainable standard 可达标准 0IP5 &[-P
A (42)attributable profit 可归属利润 dh;
L!
A (43)audit 审计 u\ uY q
A (44)audit report 审计报告 |+|q`SwJ
A (45)auditing standards 审计准则 L6jD4ec8
A (46)authorized share capital 额定股本 $Qc`4x;N
A (47)available hours 可用小时 $QbaPmHW
A (48)avoidable costs 可避免成本 ZB|
y
B (49)back-to-back loan 易币贷款 ;t_'87h$y
B (50)backflush accounting 倒退成本计算 4XCy>;4u
B (51)bad debts 坏帐 \A ?B{*
B (52)bad debts ratio 坏帐比率 Kj+=?R~}S
B (53)bank charges 银行手续费 jH4 'jB
B (54)bank overdraft 银行透支 }5I+VY7a
B (55)bank reconciliation 银行存款调节表 b-Q%c xJ
B (56)bank statement 银行对账单 555*IT3b
B (57)bankruptcy 破产 e 2@{Ab
B (58)basis of apportionment 分摊基础 N-~Uu6zr
B (59)batch 批量 C@$!'^ 61
B (60)batch costing 分批成本计算 lls-Nir%
B (61)beta factor B(市场)风险因素 ;hcOD4or
B (62)bill 账单 "PI]k
B (63)bill of exchange 汇票 a 7_ &;
B (64)bill of landing 提单 \]a@ NBv
B (65)bill of materials 用料预计单 2VY.#9 vl
B (66)bill payable 应付票据 &E (KOfk#
B (67)bill receivable 应收票据 b_p/ 1W:
B (68)bin card 存货记录卡 kg@Okz N%
B (69)bonus 红利 o(w xu)
B (70)book-keeping 薄记
Q9!T@
B (71)Boston classification 波士顿分类 c-dOb.v0
B (72)breakeven chart 保本图 [Rq L0EP
B (73)breakeven point 保本点 aSy^( WN8
B (74)breaking-down time 复位时间 qVp V ZH!
B (75)budget 预算 DviR D[+q"
B (76)budget center 预算中心 X` n)]~
B (77)budget cost allowance 预算成本折让 /&` sB|
B (78)budget manual 预算手册 7v8V0Gp
B (79)budget period 预算期间 tt=JvI9>
B (80)budgetary control 预算控制 \*(A1Vk
B (81)budgeted capacity 预算生产能力 .0 [
zZ
B (82)burden 制造费用 :MIJfr>z
B (83)business center 经营中心 - %5O:n
B (84)business entity 营业个体 Q=+*OQV29
B (85)business unit 经营单位 +5>*$L%8T`
B (86)buy-out management 管理性购买产权 "; PW#VHC
B (87)by-product 副产品 >*v
P*H:P
C (88)called-up share capital 催缴股本 Wvg+5Q
C (89)capacity 生产能力 vfn _Nq;
C (90)capacity ratios 生产能力比率 zK5/0zMZ
C (91)capital 资本 )rqb<O
C (92)capital assets pricing model 资本资产计价模式 ,y'E#_cTgQ
C (93)capital commitment 承诺资本 W'B=H1
C (94)capital employed 已运用的资本 a(qij&>
C (95)capital expenditure 资本支出 >F zs%]M
C (96)capital expenditure authorization 资本支出核准 ks}J
ke>
C (97)capital expenditure control 资本支出控制 R;6$lO8C&
C (98)capital expenditure proposal 资本支出申请 PGE|){
<
C (99)capital funding planning 资本基金筹集计划
dkr[B' n
C (100)capital gain 资本收益 VN5UJ!$?J
C (101)capital investment appraisal 资本投资评估 lh N2xg5x
C (102)capital maintenance 资本保全 O :'ENoQ:&
C (103)capital resource planning 资本资源计划 D>U b
)i
C (104)capital surplus 资本盈余 m#^ua^JV
C (105)capital turnover 资本周转率 b#17N2xkT
C (106)card 记录卡 ;
E!(W=]*F
C (107)cash 现金 Q"@x,8xW
C (108)cash account 现金账户 {`Jr$*;
C (109)cash book 现金账薄 T@S\:P
C (110)cash cow 金牛产品 b `7vWyp
C (111)cash flow 现金流量 V\!6K
C (112)cash discounted 现金贴现 q$<M 2
C (113)cash flow budget 现金流量预算 hI^H
qv
C (114)cash flow statement 现金流量表 "IjCuR;#
C (115)cash ledger 现金分类账 T&ECGF;Y/
C (116)cash limit 现金限额 6ojEEM
C (117)CCA 现时成本会计 <hS % I
C (118)center 中心 W`q iPLk
C (119)changeover time 变更时间 TN+iv8sT
C (120)chartered entity 特许经济个体 24}?GO
C (121)cheque 支票
[b=l'e /
C (122)cheque register 支票登记薄 +i
@r-OL
C (123)coin analysis 零钱分类 ? bq S{KF
C (124)classification 分类 &{x%"A
q/
C (125)clock card 工时卡 "X.JD
C (126)code 代码 \h#,qTE
C (127)commitment accounting 承诺确认会计 /F(wb_!
C (128)common cost 共同成本 #TXN\YNP
C (129)company limited by guarantee 有限担保责任公司 "RkbT O
