A (1)ABC 作业基础成本计算 {/8Q)2*>0
A (2)absorbed overhead 已吸收制造费用 =|U@
A (3)absorption costing 吸收成本计算 o
l ({AYB
A (4)account 账户,报表 ccJM>9
A (5)accounting postulate 会计假设 dcfe_EuT
A (6)accounting series release 会计公告文件 LIp
EQ7;
A (7)accounting valuation 会计计价 Ip
*g'
A (8)account sale 承销清单 S::>N.y
A (9)accountability concept 经营责任概念 ~mp0B9L%
A (10)accountancy 会计职业 b[ w;i]2
A (11)accountant 会计师 w=7L3AW
A (12)accounting 会计 -ysn&d\rV
A (13)agency cost 代理成本 5Fw - d
A (14)accounting bases 会计基础 NL"G2
[e
A (15)accounting manual 会计手册 CI7A#
6-
A (16)accounting period 会计期间 _^ |2}t
A (17)accounting policies 会计方针 E/b"RUv}h
A (18)accounting rate of return 会计报酬率 0 p uY"[c
A (19)accounting reference date 会计参照日 dA~
3>f*b_
A (20)accounting reference period 会计参照期间 S?0$? w?
A (21)accrual concept 应计概念 gzn^#3 b
A (22)accrual expenses 应计费用 N_gD>6I
A (23)acid test ration 速动比率(酸性测试比率) A#y@`}]!'
A (24)acquisition 购置 <i. apBH
A (25)acquisition accounting 收购会计 YTaLjITG
A (26)activity based accounting 作业基础成本计算 mTDVlw0dh
A (27)adjusting events 调整事项 zTm]AG|0
A (28)administrative expenses 行政管理费 7(a2L&k^
A (29)advice note 发货通知 >{zk
qvsQ&
A (30)amortization 摊销 5Fe
FN)
A (31)analytical review 分析性检查 zw@'vncc
A (32)annual equivalent cost 年度等量成本法 8?FueAM'
A (33)annual report and accounts 年度报告和报表 45 >XKr.%
A (34)appraisal cost 检验成本 E,[xUz"
A (35)appropriation account 盈余分配账户 >l5$ 9wO
A (36)articles of association 公司章程细则 6p;m\
A (37)assets 资产 evuZY X@
A (38)assets cover 资产保障 =r.
>N\
A (39)asset value per share 每股资产价值 9J-b6,
A (40)associated company 联营公司 wIvo"|%
A (41)attainable standard 可达标准 bZw
naM4"F
A (42)attributable profit 可归属利润 cntco@
A (43)audit 审计
Ri*3ySyb
A (44)audit report 审计报告 Wd,a?31|
A (45)auditing standards 审计准则 #s5N
[uK^m
A (46)authorized share capital 额定股本 %eWqQ3{P]
A (47)available hours 可用小时 R
W/z1
A (48)avoidable costs 可避免成本 d l]#
B (49)back-to-back loan 易币贷款 Q;/a F`
B (50)backflush accounting 倒退成本计算 WgQBGch,!
B (51)bad debts 坏帐 V
A^l+Z,d
B (52)bad debts ratio 坏帐比率 $%k1fa C
B (53)bank charges 银行手续费 ts~{w;c
B (54)bank overdraft 银行透支 8(U{2B8>\%
B (55)bank reconciliation 银行存款调节表 K95;rd
B (56)bank statement 银行对账单 ^%T7. 1'x
B (57)bankruptcy 破产 2 ][DZl
B (58)basis of apportionment 分摊基础 30j|D3-
B (59)batch 批量 ,\)a_@@k
B (60)batch costing 分批成本计算 ?)4?V\$
B (61)beta factor B(市场)风险因素 HfNDD|Zz
B (62)bill 账单 #\rwLpC1u
B (63)bill of exchange 汇票 aBuoHdg;
B (64)bill of landing 提单 D@ek9ARAq
B (65)bill of materials 用料预计单 kma?v B
B (66)bill payable 应付票据 si4-3eC
B (67)bill receivable 应收票据 /! ajsn
B (68)bin card 存货记录卡 giY80!GX
B (69)bonus 红利 %r{3wH#D@
B (70)book-keeping 薄记 7L5P%zLtB
B (71)Boston classification 波士顿分类 <=K qcHb
B (72)breakeven chart 保本图 Y$>-%KcKeI
B (73)breakeven point 保本点 qQ[b VD\*
B (74)breaking-down time 复位时间 knp>m,w
B (75)budget 预算 (t^n'V
B (76)budget center 预算中心 l:|D,q
B (77)budget cost allowance 预算成本折让 N3BL3:@O
B (78)budget manual 预算手册 m|tC24
B (79)budget period 预算期间 f>j wN@(
B (80)budgetary control 预算控制 fK}h"iH+K
B (81)budgeted capacity 预算生产能力 $m$;v<PSe
B (82)burden 制造费用 }=](p-] 5
B (83)business center 经营中心 #Il_J\#
B (84)business entity 营业个体 `TqSQg_l
B (85)business unit 经营单位 koG{
|elgB
B (86)buy-out management 管理性购买产权 ='?:z2lJ
B (87)by-product 副产品
NcS.49
C (88)called-up share capital 催缴股本 6rti '
C (89)capacity 生产能力 t:~t@4j}
C (90)capacity ratios 生产能力比率 6c4&VW
C (91)capital 资本 nwI3| &
C (92)capital assets pricing model 资本资产计价模式 )EM7,xMz
C (93)capital commitment 承诺资本 {Bvj"mL]j
C (94)capital employed 已运用的资本 }Nj97R
C (95)capital expenditure 资本支出 <~U4*
C (96)capital expenditure authorization 资本支出核准 7u.|XmUz
C (97)capital expenditure control 资本支出控制 4Aes#{R3v
C (98)capital expenditure proposal 资本支出申请 ^y.nDs%ZT7
C (99)capital funding planning 资本基金筹集计划 <z+:j!~
C (100)capital gain 资本收益 RSfM]w}Hq#
C (101)capital investment appraisal 资本投资评估 ,*id'=S
C (102)capital maintenance 资本保全 Y
qdWctUY
C (103)capital resource planning 资本资源计划 5FKBv
e@
C (104)capital surplus 资本盈余 rt7<Q47QE
C (105)capital turnover 资本周转率 AbwbAm+
C (106)card 记录卡 \p&~,%
C (107)cash 现金
cc=gCE
C (108)cash account 现金账户 ZM#=`k9
C (109)cash book 现金账薄 j F"YTr6
C (110)cash cow 金牛产品 @~
Dh'w2q
C (111)cash flow 现金流量 @`"AHt
C (112)cash discounted 现金贴现 shC;hR&;
C (113)cash flow budget 现金流量预算 Fqq6^um
C (114)cash flow statement 现金流量表 |k 2" _
C (115)cash ledger 现金分类账 *V^ #ga#A
C (116)cash limit 现金限额 =s97Z-
C (117)CCA 现时成本会计 $& ~;@*[
C (118)center 中心 bUy,5gk-
C (119)changeover time 变更时间 .\3`2
C (120)chartered entity 特许经济个体 eJ8]g49mD6
C (121)cheque 支票 w FtN+
C (122)cheque register 支票登记薄 u0)7i.!M
C (123)coin analysis 零钱分类 yq[Cq=rBk
C (124)classification 分类 e;YW6}'}
C (125)clock card 工时卡 kYwb -;
C (126)code 代码 '(+<UpG_Q}
C (127)commitment accounting 承诺确认会计 X&
m'.PA
C (128)common cost 共同成本 's
x\P[a
C (129)company limited by guarantee 有限担保责任公司 \,UZX&ip