A (1)ABC 作业基础成本计算 _P^ xX'v
A (2)absorbed overhead 已吸收制造费用 ]TE,N$X
A (3)absorption costing 吸收成本计算 7U@;X~c
A (4)account 账户,报表 &Z.zem?n
A (5)accounting postulate 会计假设 #@i1jZ
A (6)accounting series release 会计公告文件 3M?vK(zG>P
A (7)accounting valuation 会计计价 jm~qD
T,
A (8)account sale 承销清单 "_g3{[es!
A (9)accountability concept 经营责任概念 Za*QX|
A (10)accountancy 会计职业 ,KfBG<3
A (11)accountant 会计师 L~WC9xguDl
A (12)accounting 会计 m(B,a,g<
A (13)agency cost 代理成本 aUqVcEU1
A (14)accounting bases 会计基础 ?3I93Bt7
A (15)accounting manual 会计手册 -0 e&>H%
A (16)accounting period 会计期间 [K*>W[n
A (17)accounting policies 会计方针 W=[..d
A (18)accounting rate of return 会计报酬率 <0P7NC:Ci
A (19)accounting reference date 会计参照日 &fyT}MA
A (20)accounting reference period 会计参照期间 OdZLJt?g
A (21)accrual concept 应计概念 B{In
"R8
A (22)accrual expenses 应计费用 I^CKq?V?:
A (23)acid test ration 速动比率(酸性测试比率)
x]6wiV
A (24)acquisition 购置 3U_,4qf
A (25)acquisition accounting 收购会计 lT<4c5%
A (26)activity based accounting 作业基础成本计算 ^GyGh{@,f
A (27)adjusting events 调整事项 b<1k$0J6
A (28)administrative expenses 行政管理费 5S;|U&f|
A (29)advice note 发货通知 JfrPK/Vn
A (30)amortization 摊销 uB`H9
A (31)analytical review 分析性检查 ?HsQ417.H
A (32)annual equivalent cost 年度等量成本法 :~%
zX*
A (33)annual report and accounts 年度报告和报表 #S*@RKSE|7
A (34)appraisal cost 检验成本 4X()D {uR
A (35)appropriation account 盈余分配账户 Qd{h3K^hlu
A (36)articles of association 公司章程细则 wG,"ZN
A (37)assets 资产 ranlbxp2l
A (38)assets cover 资产保障 jn+M L
&
A (39)asset value per share 每股资产价值 gvoo1 Sa
A (40)associated company 联营公司 !,I530eh7
A (41)attainable standard 可达标准 "F$0NYb]I
A (42)attributable profit 可归属利润 f`[gRcZ-
A (43)audit 审计 #VLO6
A (44)audit report 审计报告 ITq$8
A (45)auditing standards 审计准则 0zL7$Q#c
A (46)authorized share capital 额定股本 jOE~?{8m
A (47)available hours 可用小时 p5`d@y\hj
A (48)avoidable costs 可避免成本 `akbzHOM
B (49)back-to-back loan 易币贷款 )(aj
B (50)backflush accounting 倒退成本计算 Q)H1\
B (51)bad debts 坏帐 w`77E=
B (52)bad debts ratio 坏帐比率 #Q6.r.3@x
B (53)bank charges 银行手续费 a9w1Z4
B (54)bank overdraft 银行透支 ^EG@tB $<
B (55)bank reconciliation 银行存款调节表 bSKe@4C
B (56)bank statement 银行对账单 =VctG>ct|
B (57)bankruptcy 破产 '(qVA>S
B (58)basis of apportionment 分摊基础 Gp PlO]
B (59)batch 批量 <f')
]
B (60)batch costing 分批成本计算 :We}l;.jQ
B (61)beta factor B(市场)风险因素 o|FY-+
B (62)bill 账单 J4xJGO
B (63)bill of exchange 汇票 DM73
Nn^5
B (64)bill of landing 提单 w|;kL{(W
B (65)bill of materials 用料预计单 ?11\@d
B (66)bill payable 应付票据 RjOQSy3
B (67)bill receivable 应收票据 cSkJlhwNn
B (68)bin card 存货记录卡 jDaWmy<ha
B (69)bonus 红利 <]/z45?
B (70)book-keeping 薄记 B F,rZZL
B (71)Boston classification 波士顿分类 +(*;F4>
B (72)breakeven chart 保本图 6z (eW]p
B (73)breakeven point 保本点 tSZd0G<A<o
B (74)breaking-down time 复位时间 ,%L>TD'48s
B (75)budget 预算 7n_'2qY
B (76)budget center 预算中心 !aVwmd'9
B (77)budget cost allowance 预算成本折让 Qxvj`Ge
B (78)budget manual 预算手册 @ZD/y%e
B (79)budget period 预算期间 RyxEZ7dC<y
B (80)budgetary control 预算控制 6*cY[R|q!
B (81)budgeted capacity 预算生产能力 LMV0:\>
B (82)burden 制造费用 t]j4PNzn
B (83)business center 经营中心 1e0O-aT#Q
B (84)business entity 营业个体 'A|OVyH
B (85)business unit 经营单位 "n4' \ig
B (86)buy-out management 管理性购买产权 -9.Rmv#og{
B (87)by-product 副产品 <K#
]1xCA
C (88)called-up share capital 催缴股本 r%QnV0L^
C (89)capacity 生产能力 SiM1Go}#
C (90)capacity ratios 生产能力比率 [CfA\-gx<f
C (91)capital 资本 1 o;*`
C (92)capital assets pricing model 资本资产计价模式 z_jTR[dY
C (93)capital commitment 承诺资本 ][b2Q>
C (94)capital employed 已运用的资本 l9 K 3E<g
C (95)capital expenditure 资本支出 0Q
]p#;
C (96)capital expenditure authorization 资本支出核准 e^Ds|}{V
C (97)capital expenditure control 资本支出控制 azUEp8`|
C (98)capital expenditure proposal 资本支出申请 rQ4i
%.
C (99)capital funding planning 资本基金筹集计划 =Wl*.%1 b
C (100)capital gain 资本收益 ~4{E0om@
C (101)capital investment appraisal 资本投资评估 CkJU5D
C (102)capital maintenance 资本保全 .Fz5K&E=
C (103)capital resource planning 资本资源计划 m^8KHa
C (104)capital surplus 资本盈余 Xgy)Z:R
C (105)capital turnover 资本周转率 Of
R\8hAY
C (106)card 记录卡 m-~eCFc
C (107)cash 现金 ()E:gqQ
C (108)cash account 现金账户 6iozb~!Rr
C (109)cash book 现金账薄 f>u{e~Q,
C (110)cash cow 金牛产品 I& `
>6=)
C (111)cash flow 现金流量 }x[d]fcC
C (112)cash discounted 现金贴现 *L%i-Wg"
C (113)cash flow budget 现金流量预算 .45XS>=z#
C (114)cash flow statement 现金流量表 e<wRA["
C (115)cash ledger 现金分类账
O$> <E8q
C (116)cash limit 现金限额 CKAs3",
C (117)CCA 现时成本会计 8
\M%\]_
C (118)center 中心 )P{I<TBI;
C (119)changeover time 变更时间 a=55bEn
C (120)chartered entity 特许经济个体 jJpSn[{
C (121)cheque 支票 "hRY+{m
C (122)cheque register 支票登记薄 $Qm-
p?f
C (123)coin analysis 零钱分类 :qx>P_&y}z
C (124)classification 分类 !f(aWrw7e6
C (125)clock card 工时卡 LNp%]*h
C (126)code 代码 I<w`+<o(
C (127)commitment accounting 承诺确认会计 gc'C"(TO(
C (128)common cost 共同成本 0I.9m[<Fc
C (129)company limited by guarantee 有限担保责任公司 a{lDHk`Wf