A (1)ABC 作业基础成本计算 I8=p_Ie
A (2)absorbed overhead 已吸收制造费用 Z/nTI0N{
A (3)absorption costing 吸收成本计算 fz
H$`X'M
A (4)account 账户,报表 5v:c@n
A (5)accounting postulate 会计假设 Lw EI
A (6)accounting series release 会计公告文件 /Q
Xq<NG
A (7)accounting valuation 会计计价 ~Dsz9 f
A (8)account sale 承销清单 wGfU@!m
A (9)accountability concept 经营责任概念 "/v{B?~%!
A (10)accountancy 会计职业 |fYr*8rH
A (11)accountant 会计师 %hcn|-"F
A (12)accounting 会计 |7G+O+j
A (13)agency cost 代理成本 4N&4TUIM
A (14)accounting bases 会计基础 L[4Su;D
A (15)accounting manual 会计手册 8sm8L\-
A (16)accounting period 会计期间 34lt?6
%j
A (17)accounting policies 会计方针 24u;'i-y5
A (18)accounting rate of return 会计报酬率 @SH%l]
A (19)accounting reference date 会计参照日 y8/
7@qw
A (20)accounting reference period 会计参照期间 %J`cYn#
A (21)accrual concept 应计概念 G 2L?j
A (22)accrual expenses 应计费用 *m_B#~4
A (23)acid test ration 速动比率(酸性测试比率) HFV4S]
U=
A (24)acquisition 购置 UOTM>d1P
A (25)acquisition accounting 收购会计 \-A=??@H
A (26)activity based accounting 作业基础成本计算 C^sHj5\(
A (27)adjusting events 调整事项 C(( 7
A (28)administrative expenses 行政管理费 $2l<X KT-
A (29)advice note 发货通知 h *J=F0KM
A (30)amortization 摊销 *uJcB|KX
A (31)analytical review 分析性检查 zNe>fZ
A (32)annual equivalent cost 年度等量成本法 L
`>uO1O
A (33)annual report and accounts 年度报告和报表 [UqJ3@>
A (34)appraisal cost 检验成本 N5$IV
z}
A (35)appropriation account 盈余分配账户 rdK=f<I]
A (36)articles of association 公司章程细则 VFUuG3p)
A (37)assets 资产 |)4Fe/!cJ
A (38)assets cover 资产保障 H=2sT +Sp
A (39)asset value per share 每股资产价值 dW
hU
o\>=
A (40)associated company 联营公司 <w@z iUr
A (41)attainable standard 可达标准 j*uc$hC"
A (42)attributable profit 可归属利润 P GTi-o}
A (43)audit 审计 bB01aiUw@l
A (44)audit report 审计报告 0
t. '?=
A (45)auditing standards 审计准则 .L;M-`^
A (46)authorized share capital 额定股本 cuenDw=eC
A (47)available hours 可用小时 ?f{{{0$S
A (48)avoidable costs 可避免成本
obYXDj2
B (49)back-to-back loan 易币贷款 !/pE6)a
B (50)backflush accounting 倒退成本计算 ySyA!Z
B (51)bad debts 坏帐 ,Jqi J?,4C
B (52)bad debts ratio 坏帐比率 _M.7%k/U8
B (53)bank charges 银行手续费 ')ZM#
:G
B (54)bank overdraft 银行透支 +6cOL48"
B (55)bank reconciliation 银行存款调节表 k%UE^
B (56)bank statement 银行对账单 >fCz,.L
B (57)bankruptcy 破产 <[7
bUB
B (58)basis of apportionment 分摊基础 4.?tP7UE
B (59)batch 批量 v[S>
B (60)batch costing 分批成本计算 >hg?!jMjrr
B (61)beta factor B(市场)风险因素 1Yj ^N"=
B (62)bill 账单 yXg #<H6V
B (63)bill of exchange 汇票 -oSfp23u
B (64)bill of landing 提单 |8xu*dVAp4
B (65)bill of materials 用料预计单 9 F"2$;
B (66)bill payable 应付票据 J!l/!Z>!cF
B (67)bill receivable 应收票据 :el]IH
B (68)bin card 存货记录卡 {<\ [gm\X
B (69)bonus 红利 :aYbP,mE
B (70)book-keeping 薄记 ko-:)z
B (71)Boston classification 波士顿分类 Yv="oG!xL
B (72)breakeven chart 保本图 Q};g~b3
B (73)breakeven point 保本点 !3Xu#^Xxj
B (74)breaking-down time 复位时间 )_$F/ug
B (75)budget 预算 >Q159qZ
B (76)budget center 预算中心 ^zdZ"\x
B (77)budget cost allowance 预算成本折让 Qyn~Vu43
B (78)budget manual 预算手册 Q&p'\6~
B (79)budget period 预算期间 7WuhYJbf
B (80)budgetary control 预算控制 tvh)N{j
B (81)budgeted capacity 预算生产能力 @qC](5|TQ
B (82)burden 制造费用 )~(( 6?k4e
B (83)business center 经营中心 sA(
e
B (84)business entity 营业个体 Tyc
`U&
B (85)business unit 经营单位
Iu<RwB[#Q
B (86)buy-out management 管理性购买产权 %<4ZU!2L
B (87)by-product 副产品 D;~c`G
"f
C (88)called-up share capital 催缴股本 $kc*~V~
C (89)capacity 生产能力 =&kd|o/i
C (90)capacity ratios 生产能力比率 Xbm\"g \
C (91)capital 资本 -b?yzg,8
C (92)capital assets pricing model 资本资产计价模式 gpo+-NnG
C (93)capital commitment 承诺资本 pf_(?\oz>
C (94)capital employed 已运用的资本 G}MJWf Hl
C (95)capital expenditure 资本支出 UOi[#L@N
C (96)capital expenditure authorization 资本支出核准 !nPwRK>
C (97)capital expenditure control 资本支出控制 cr;\;Ta_!W
C (98)capital expenditure proposal 资本支出申请 F=/@D)hND
C (99)capital funding planning 资本基金筹集计划 /wF*@ /PTH
C (100)capital gain 资本收益 >P@JiR<@\n
C (101)capital investment appraisal 资本投资评估 hj~nLgpN
C (102)capital maintenance 资本保全 a!n |/9
6
C (103)capital resource planning 资本资源计划 *^]lFuX\&E
C (104)capital surplus 资本盈余 .fZ*N/
C (105)capital turnover 资本周转率 ups]k?4
C (106)card 记录卡 q6xm#Fd'.
C (107)cash 现金 C(t>ZR
C (108)cash account 现金账户 fT:a{
C (109)cash book 现金账薄 h[%t7qo=
C (110)cash cow 金牛产品 ;@I4[4ph}
C (111)cash flow 现金流量 "JHdF&
C (112)cash discounted 现金贴现 WfnBWSA2T
C (113)cash flow budget 现金流量预算 F_Pv\?35z
C (114)cash flow statement 现金流量表 82mKI+9&"
C (115)cash ledger 现金分类账 WH@CH4WM
C (116)cash limit 现金限额 TB!z:n
C (117)CCA 现时成本会计 X>0$zE@0
C (118)center 中心 s]tBd!~
C (119)changeover time 变更时间 -Fl;;jeX
C (120)chartered entity 特许经济个体 7'pmW,;
C (121)cheque 支票 Stw%OP@?
C (122)cheque register 支票登记薄 !!jitFHzb
C (123)coin analysis 零钱分类 W,\LdQ
C (124)classification 分类 9_~[
C (125)clock card 工时卡 sBsf{%I[{
C (126)code 代码 SCXH{8SS
C (127)commitment accounting 承诺确认会计 L)0j&
C (128)common cost 共同成本 XOk0_[
C (129)company limited by guarantee 有限担保责任公司 Kbdjd p