A (1)ABC 作业基础成本计算 }aPx28:/
A (2)absorbed overhead 已吸收制造费用 xux
j
A (3)absorption costing 吸收成本计算 3miEF0x[
A (4)account 账户,报表 CflGj0oy8
A (5)accounting postulate 会计假设 .sO.Y<-fl
A (6)accounting series release 会计公告文件 h]DS$WZ
A (7)accounting valuation 会计计价 xw)$).yc
A (8)account sale 承销清单 ["N)=d|LS
A (9)accountability concept 经营责任概念 $Ka-ZPy<#
A (10)accountancy 会计职业 mihR
*8p
A (11)accountant 会计师 ";&5@H|
A (12)accounting 会计 }AZ0BI,TI
A (13)agency cost 代理成本 RoG
`U
A (14)accounting bases 会计基础 Ed(6%kd
A (15)accounting manual 会计手册 rhLm2q
A (16)accounting period 会计期间 TT'sO[N[
A (17)accounting policies 会计方针 )YB@6TiD
A (18)accounting rate of return 会计报酬率 O e-FI+7
A (19)accounting reference date 会计参照日 :$>Co\D
A (20)accounting reference period 会计参照期间 `<0{U]m
A (21)accrual concept 应计概念 0E6tH&
;>
A (22)accrual expenses 应计费用 VS W:h
A (23)acid test ration 速动比率(酸性测试比率) K%+[2
Hj2
A (24)acquisition 购置 (zVT{!z
A (25)acquisition accounting 收购会计 x9,X0JO
A (26)activity based accounting 作业基础成本计算 -*Voui
A (27)adjusting events 调整事项 l;N?*2zm[
A (28)administrative expenses 行政管理费 aCq ) hR
A (29)advice note 发货通知 8 f""@TTp
A (30)amortization 摊销 y@5{.jsr_
A (31)analytical review 分析性检查 lji&]^1
A (32)annual equivalent cost 年度等量成本法 aSKLSl't`
A (33)annual report and accounts 年度报告和报表 K>"]*#aBv
A (34)appraisal cost 检验成本 yJ\K\\]
A (35)appropriation account 盈余分配账户 IfK%i/J
A (36)articles of association 公司章程细则 PD-<D~7
A (37)assets 资产 ^1#"FU2cP
A (38)assets cover 资产保障 yXuF<+CJ
A (39)asset value per share 每股资产价值 iiW
s]5
A (40)associated company 联营公司 !r
K,_wH
A (41)attainable standard 可达标准 G(g.~|=EZ
A (42)attributable profit 可归属利润 m0: IFE($
A (43)audit 审计
q;W(;B
A (44)audit report 审计报告
!e+^}s
A (45)auditing standards 审计准则 5gdsV4DH$
A (46)authorized share capital 额定股本 Rl. YF+YH
A (47)available hours 可用小时 b,Z\{M:f;F
A (48)avoidable costs 可避免成本 rq[+p
B (49)back-to-back loan 易币贷款 )L)jvCw,e
B (50)backflush accounting 倒退成本计算 i'[o,dbE
B (51)bad debts 坏帐 k>2tC<
B (52)bad debts ratio 坏帐比率 "sM
3NY
B (53)bank charges 银行手续费 9Y6Ear .W
B (54)bank overdraft 银行透支 J%
Cn
B (55)bank reconciliation 银行存款调节表 8PR1RCJ
B (56)bank statement 银行对账单 NrHh(:
B (57)bankruptcy 破产 7a,/DI2o
B (58)basis of apportionment 分摊基础 0[f8Gb3
B (59)batch 批量 3gUGfedi
B (60)batch costing 分批成本计算 =i`#0i2(
B (61)beta factor B(市场)风险因素 1>KZ1Kf
B (62)bill 账单 /nbHin#we
B (63)bill of exchange 汇票 8Pkw'.r
B (64)bill of landing 提单 I;Sg9`k=
B (65)bill of materials 用料预计单
1<Z~Gw4
B (66)bill payable 应付票据 4
Qo(Wl
B (67)bill receivable 应收票据 5Tl3k=o}
B (68)bin card 存货记录卡 gcaXN6 C
B (69)bonus 红利 >ZE
8EL
B (70)book-keeping 薄记 "JH
/ODm
B (71)Boston classification 波士顿分类 p$qp
C$F
B (72)breakeven chart 保本图 U2lDTRt
B (73)breakeven point 保本点 Tlz $LI
B (74)breaking-down time 复位时间 M%\=Fb
B (75)budget 预算 ^lt;K{
B (76)budget center 预算中心 SR+<v=i
B (77)budget cost allowance 预算成本折让 \Y>!vh X
B (78)budget manual 预算手册 rJ@yOed["b
B (79)budget period 预算期间 hC nqe
B (80)budgetary control 预算控制 uT#MVv~ .
B (81)budgeted capacity 预算生产能力 `egyk)"aM
B (82)burden 制造费用 xE[CNJ%t^,
B (83)business center 经营中心 g[#4`Q<.
B (84)business entity 营业个体 &!adW@y
B (85)business unit 经营单位 R*DQm
B (86)buy-out management 管理性购买产权 B. J_(V+
B (87)by-product 副产品 ~O;'],#Co
C (88)called-up share capital 催缴股本 ^:(:P9h
C (89)capacity 生产能力 Ykt{
]#
C (90)capacity ratios 生产能力比率 T%opkyP>=
C (91)capital 资本 )\!-n]+A
C (92)capital assets pricing model 资本资产计价模式 h
rksPK"s2
C (93)capital commitment 承诺资本 zUe)f~4
C (94)capital employed 已运用的资本 ~ sC< V
C (95)capital expenditure 资本支出 ]+OHxCj:
C (96)capital expenditure authorization 资本支出核准 cNd;qO0$
C (97)capital expenditure control 资本支出控制 "!fvEE
C (98)capital expenditure proposal 资本支出申请 "EE=j$8u+
C (99)capital funding planning 资本基金筹集计划 SEL7,8 Hm
C (100)capital gain 资本收益 jRCf!RO
C (101)capital investment appraisal 资本投资评估 U#7moS'r
C (102)capital maintenance 资本保全 ;&A%"8o
C (103)capital resource planning 资本资源计划 aDae0$lc.S
C (104)capital surplus 资本盈余 HxH.=M8S_
C (105)capital turnover 资本周转率 b{Qg$Z
JeR
C (106)card 记录卡 jP{W|9@(
C (107)cash 现金 `H^?jX>7
C (108)cash account 现金账户 b6LwKUl
C (109)cash book 现金账薄 SviGLv;oR
C (110)cash cow 金牛产品 ^T{ww=/v
C (111)cash flow 现金流量 {eQ')
f
C (112)cash discounted 现金贴现 qMA K"%x
C (113)cash flow budget 现金流量预算 K<3$>/|
C (114)cash flow statement 现金流量表 r
N.<S[
C (115)cash ledger 现金分类账 WX2w7O'R
C (116)cash limit 现金限额 ](z?zDk
C (117)CCA 现时成本会计 iJr 1w&GL$
C (118)center 中心 !Q0aKkMfL
C (119)changeover time 变更时间 gmU0/z3&
C (120)chartered entity 特许经济个体 'u%;5;%2
C (121)cheque 支票 knPo"GQW
C (122)cheque register 支票登记薄 5W(S~}
C (123)coin analysis 零钱分类 h
|DKD.
C (124)classification 分类 Y(`# J[
C (125)clock card 工时卡 OFyZY@B-C~
C (126)code 代码 L,
k\`9bQ
C (127)commitment accounting 承诺确认会计 +dt b~M
C (128)common cost 共同成本 1l~(J:DT
C (129)company limited by guarantee 有限担保责任公司 jDaWmy<ha