A (1)ABC 作业基础成本计算 P{QHG 3
A (2)absorbed overhead 已吸收制造费用 Wuk
8&P3
A (3)absorption costing 吸收成本计算 Dyo^O=0c
A (4)account 账户,报表 xz.M'az\
A (5)accounting postulate 会计假设 6=,zkU*i ^
A (6)accounting series release 会计公告文件 ,3-^EfccW
A (7)accounting valuation 会计计价 K*,,j\Q.
A (8)account sale 承销清单 /~;!E w|q
A (9)accountability concept 经营责任概念 yVGf[ ~X
A (10)accountancy 会计职业 3pW4Ul@e
A (11)accountant 会计师 ] &D= *:c
A (12)accounting 会计 |sFd5X
A (13)agency cost 代理成本 (5th
A (14)accounting bases 会计基础
MXEI/mDYK
A (15)accounting manual 会计手册 o37oR v]
A (16)accounting period 会计期间 dy5 }Jn%L
A (17)accounting policies 会计方针 tk h
*su
A (18)accounting rate of return 会计报酬率 !=*8*? @
A (19)accounting reference date 会计参照日 B B69U
A (20)accounting reference period 会计参照期间 5|pF*8*
A (21)accrual concept 应计概念 i Ob7g@=
A (22)accrual expenses 应计费用 <,/ 7:n
A (23)acid test ration 速动比率(酸性测试比率) c jg~?R
A (24)acquisition 购置 > cWE@P
A (25)acquisition accounting 收购会计 A! HJ
A (26)activity based accounting 作业基础成本计算 M&faa7
A (27)adjusting events 调整事项 srO>l ;Vf/
A (28)administrative expenses 行政管理费 \SO)|M>. a
A (29)advice note 发货通知 TKGaGMx 6@
A (30)amortization 摊销 !plu;w
A (31)analytical review 分析性检查 OUGkam0UK
A (32)annual equivalent cost 年度等量成本法 3)?WSOsL :
A (33)annual report and accounts 年度报告和报表 -gba&B+D"
A (34)appraisal cost 检验成本 -+Yark
A (35)appropriation account 盈余分配账户 #s\kF *
A (36)articles of association 公司章程细则 hjFht+j1
A (37)assets 资产 $Q'z9ghEg
A (38)assets cover 资产保障 Lq;iR
A (39)asset value per share 每股资产价值 vbtZ5Gm
A (40)associated company 联营公司 kMnG1K
A (41)attainable standard 可达标准 (F.w?f4B3
A (42)attributable profit 可归属利润 whHuV*K}
A (43)audit 审计 A4#F AFy
A (44)audit report 审计报告 zG 9D
Ph
A (45)auditing standards 审计准则 k[a<KbS
A (46)authorized share capital 额定股本 <? !'
A (47)available hours 可用小时 CqZHs
9+e&
A (48)avoidable costs 可避免成本 +
5Dc5Bl
B (49)back-to-back loan 易币贷款 VzHrKI
B (50)backflush accounting 倒退成本计算 !|u ?z%
B (51)bad debts 坏帐 9=T;Dxn
B (52)bad debts ratio 坏帐比率 ,>kVV
pu
B (53)bank charges 银行手续费 SvvNk
B (54)bank overdraft 银行透支 2;:p
H3
B (55)bank reconciliation 银行存款调节表 iZeq
l1O
B (56)bank statement 银行对账单 es #6/
B (57)bankruptcy 破产 oxL<\4)WJ
B (58)basis of apportionment 分摊基础
oS9Od8
B (59)batch 批量 "Z,T%]
B (60)batch costing 分批成本计算 )mBYW}} T
B (61)beta factor B(市场)风险因素 to&,d`k=-
B (62)bill 账单 mR
XR uK
B (63)bill of exchange 汇票 Mz2TwU_
B (64)bill of landing 提单 .lP',hn
B (65)bill of materials 用料预计单 wi
jO2F
B (66)bill payable 应付票据 u)o-H!a
B (67)bill receivable 应收票据 . o /uA
B (68)bin card 存货记录卡 - PSgBH[
B (69)bonus 红利 YCxwIzIR
B (70)book-keeping 薄记 kI@<H<
B (71)Boston classification 波士顿分类 0^u Ut-
B (72)breakeven chart 保本图 zi
xG}'
B (73)breakeven point 保本点 G&1bhi52
B (74)breaking-down time 复位时间 )&>W/56/
B (75)budget 预算 N A Y3.e
B (76)budget center 预算中心 },JJ!3
B (77)budget cost allowance 预算成本折让 Ow4(1eE_
B (78)budget manual 预算手册 3Z*o5@RI
B (79)budget period 预算期间 L{8_6s(:
B (80)budgetary control 预算控制 Mkk.8AjC|
B (81)budgeted capacity 预算生产能力 P3|s}&
B (82)burden 制造费用 _ ~\ } fY
B (83)business center 经营中心 pl1CPxSdO
B (84)business entity 营业个体 vVa|E#
[
B (85)business unit 经营单位 >|kD(}Axf
B (86)buy-out management 管理性购买产权 Q]N&^ E
B (87)by-product 副产品 z
rSPa \M
C (88)called-up share capital 催缴股本 g([: "y?
C (89)capacity 生产能力 v ]F4o1ckk
C (90)capacity ratios 生产能力比率 wDW%v@
C (91)capital 资本 oU\7 %gQ
C (92)capital assets pricing model 资本资产计价模式 JOt( r}gU
C (93)capital commitment 承诺资本 \ DZ
.#=d
C (94)capital employed 已运用的资本 2 Kjd!~Z$
C (95)capital expenditure 资本支出 ycc G>%>r
C (96)capital expenditure authorization 资本支出核准 ^ `Ozw^~
C (97)capital expenditure control 资本支出控制 *OFG3 uM
C (98)capital expenditure proposal 资本支出申请 8t* sp-cy|
C (99)capital funding planning 资本基金筹集计划 0: hv6 Ge^
C (100)capital gain 资本收益 EXVZ?NG
C (101)capital investment appraisal 资本投资评估 x@ rQ
7K >
C (102)capital maintenance 资本保全 W>d)(
C (103)capital resource planning 资本资源计划 OmBz'sp:
C (104)capital surplus 资本盈余 C2v_] ,]
C (105)capital turnover 资本周转率 P o @;PR=
C (106)card 记录卡 wxh\CBxG
C (107)cash 现金 \b(&-=(
C (108)cash account 现金账户 [F+W]Jk,
C (109)cash book 现金账薄 si6CWsb_ f
C (110)cash cow 金牛产品 w($a'&d`0
C (111)cash flow 现金流量 =ejU(1 g
C (112)cash discounted 现金贴现 =cjO]
C (113)cash flow budget 现金流量预算 }5oI` 9VT
C (114)cash flow statement 现金流量表 /^nIOAeE
C (115)cash ledger 现金分类账 {P~rf&Ee
C (116)cash limit 现金限额 j;coP ehB
C (117)CCA 现时成本会计 s)qrlv5H
C (118)center 中心 ;Hk3y+&]a
C (119)changeover time 变更时间 UcQ]n0J=Z
C (120)chartered entity 特许经济个体 %hYgG;22
C (121)cheque 支票 <.4(#Ebd
C (122)cheque register 支票登记薄 V2T% tn;rp
C (123)coin analysis 零钱分类 mXyP; k
C (124)classification 分类 ;NRh0)%|o
C (125)clock card 工时卡 ?c RF;!o"
C (126)code 代码 C-c'"FHq
C (127)commitment accounting 承诺确认会计 &F~d~;G"q
C (128)common cost 共同成本 0 x-g0]
C (129)company limited by guarantee 有限担保责任公司 ANu>*
