A (1)ABC 作业基础成本计算 x&"P^gh)
A (2)absorbed overhead 已吸收制造费用 G(ZEP.h`u
A (3)absorption costing 吸收成本计算 *_P'> V#p
A (4)account 账户,报表 2dK:VC4U
A (5)accounting postulate 会计假设 !}5rd\
A (6)accounting series release 会计公告文件 _xy[\X;9
A (7)accounting valuation 会计计价 :G]t=vr1
A (8)account sale 承销清单
oX'@,(6)
A (9)accountability concept 经营责任概念 -%Rbd0gVH\
A (10)accountancy 会计职业 i r'C(zD=
A (11)accountant 会计师 P]OUzI,
A (12)accounting 会计 gf>GK/^HH
A (13)agency cost 代理成本 ~N7;.
3 7
A (14)accounting bases 会计基础 _^`V0>Mh:
A (15)accounting manual 会计手册 eKo=g|D
A (16)accounting period 会计期间 VF b
A (17)accounting policies 会计方针 |68u4z K
A (18)accounting rate of return 会计报酬率 >;R7r|^k
A (19)accounting reference date 会计参照日 jc\y{ I\
A (20)accounting reference period 会计参照期间 I*$-[3/
A (21)accrual concept 应计概念 rO YD[+
A (22)accrual expenses 应计费用 _%23L|
A (23)acid test ration 速动比率(酸性测试比率) id" l"
A (24)acquisition 购置 TB= _r(:l+
A (25)acquisition accounting 收购会计
Mz+vT0
A (26)activity based accounting 作业基础成本计算 G]{^.5
A (27)adjusting events 调整事项 TtH!5{$s
A (28)administrative expenses 行政管理费 7\ZSXQy1W
A (29)advice note 发货通知 ruyQ}b:zS
A (30)amortization 摊销 gv D*^
A (31)analytical review 分析性检查 B=7maYeU
A (32)annual equivalent cost 年度等量成本法 Y9&na&vY?
A (33)annual report and accounts 年度报告和报表 "@|rU4Y
A (34)appraisal cost 检验成本 tOxH 9
A (35)appropriation account 盈余分配账户 T LF'7ufq
A (36)articles of association 公司章程细则 YW&`PJ9o
A (37)assets 资产 p L^3*B.Nr
A (38)assets cover 资产保障 N2Ysi$
A (39)asset value per share 每股资产价值 !H<%X~|,
A (40)associated company 联营公司 .p?SPR
A (41)attainable standard 可达标准 3N|6?'
m
A (42)attributable profit 可归属利润 *-uzsq.W
A (43)audit 审计
]!N=Z
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A (44)audit report 审计报告 0\s&;@xKk
A (45)auditing standards 审计准则 N R4\TU
A (46)authorized share capital 额定股本 K
V
A (47)available hours 可用小时 #0\* 86
A (48)avoidable costs 可避免成本 "Nz@jv?
B (49)back-to-back loan 易币贷款 %o{IQ4Lz#
B (50)backflush accounting 倒退成本计算 6j+X@|2^
B (51)bad debts 坏帐 +_u~Np
B (52)bad debts ratio 坏帐比率 wXKt)3dm u
B (53)bank charges 银行手续费 ]0MuXiR
B (54)bank overdraft 银行透支 qZ
+K4H
B (55)bank reconciliation 银行存款调节表 g}uSIv^
B (56)bank statement 银行对账单 ,A)Z.OWOq
B (57)bankruptcy 破产 Q#.E-\=^
B (58)basis of apportionment 分摊基础 E H%hL5(
B (59)batch 批量 j)Kd'Va
B (60)batch costing 分批成本计算 g5u4|+70
B (61)beta factor B(市场)风险因素 #6l(2d
B (62)bill 账单 pn){v
B (63)bill of exchange 汇票 wO`G_!W9
B (64)bill of landing 提单 .+<Ka0
B (65)bill of materials 用料预计单 xU6dRjYhH9
B (66)bill payable 应付票据 !
(viXV5
B (67)bill receivable 应收票据 rLA-q||
B (68)bin card 存货记录卡 Df:/r%
B (69)bonus 红利 $|TLt{ K
B (70)book-keeping 薄记 Zy8tI#
B (71)Boston classification 波士顿分类 Jf\`?g3#
B (72)breakeven chart 保本图 OdL/%Zp}
B (73)breakeven point 保本点 (/!@
-]1
B (74)breaking-down time 复位时间 79-50}A
B (75)budget 预算 5J1a8RBR
B (76)budget center 预算中心 !c-MC|
B (77)budget cost allowance 预算成本折让 *K@O3n
B (78)budget manual 预算手册 H*P+>j&
B (79)budget period 预算期间 AZA5>Y
B (80)budgetary control 预算控制 ccp9nXv
B (81)budgeted capacity 预算生产能力 0>]&9'cn
B (82)burden 制造费用 XW@C_@*J
B (83)business center 经营中心 "r3h+(5
B (84)business entity 营业个体 ~l{Qz0&
B (85)business unit 经营单位 EAKW^'D
B (86)buy-out management 管理性购买产权
$#3[Z;\
B (87)by-product 副产品 <F"G~.^ *s
C (88)called-up share capital 催缴股本 a"T+CA
C (89)capacity 生产能力 G"kX#k0S
C (90)capacity ratios 生产能力比率 x K\i&A
C (91)capital 资本 m({q<&]Qp
C (92)capital assets pricing model 资本资产计价模式 TXS`ey
C (93)capital commitment 承诺资本 i[{*(Y$L
C (94)capital employed 已运用的资本 UQ7La 7"
C (95)capital expenditure 资本支出 rO O10g
C (96)capital expenditure authorization 资本支出核准 +aPe)U<t
C (97)capital expenditure control 资本支出控制 J^%E$s
C (98)capital expenditure proposal 资本支出申请 DIWyv-
C (99)capital funding planning 资本基金筹集计划 [KbLEMrPba
C (100)capital gain 资本收益 oIIi_yc
C (101)capital investment appraisal 资本投资评估 !?Y71:_!
C (102)capital maintenance 资本保全 BI<9xl]a
C (103)capital resource planning 资本资源计划 ^P/OHuDL
C (104)capital surplus 资本盈余 !r/~D |
C (105)capital turnover 资本周转率 Fm6]mz%~u#
C (106)card 记录卡 pS7y3(_
C (107)cash 现金 gTB|IcOs
C (108)cash account 现金账户 ImH9 F\
C (109)cash book 现金账薄 Cw kQhj?
C (110)cash cow 金牛产品 #N64ZXz_
C (111)cash flow 现金流量 %W| Sl
C (112)cash discounted 现金贴现 ,!g/1m
C (113)cash flow budget 现金流量预算 A&%7Z^Pp
C (114)cash flow statement 现金流量表 "&^KnWk=
C (115)cash ledger 现金分类账 4gdXO
C (116)cash limit 现金限额 589fr"Ma,6
C (117)CCA 现时成本会计 px+]/P<dX
C (118)center 中心 )`\Q/TMl5
C (119)changeover time 变更时间 AeN:wOm
C (120)chartered entity 特许经济个体 zcH"Kh&
C (121)cheque 支票 0b8=94a{>
C (122)cheque register 支票登记薄 Uspv^O9_
C (123)coin analysis 零钱分类 ]VtP7Y
C (124)classification 分类 d7zZ~n
C (125)clock card 工时卡 Z("N
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C (126)code 代码 GkU$Z @
C (127)commitment accounting 承诺确认会计 *-q&~
C (128)common cost 共同成本 xy$aFPH!-
C (129)company limited by guarantee 有限担保责任公司 p} eO