A (1)ABC 作业基础成本计算 Cj-s
A (2)absorbed overhead 已吸收制造费用 [o)K1>>7
A (3)absorption costing 吸收成本计算 6'^_
*n
A (4)account 账户,报表 m5K?oV@n
A (5)accounting postulate 会计假设
3\7MeG`tl
A (6)accounting series release 会计公告文件 g
)Lf^
A (7)accounting valuation 会计计价 Q:-T'xk@
A (8)account sale 承销清单 m
TZ/C#ir(
A (9)accountability concept 经营责任概念 C[J9 =!t
A (10)accountancy 会计职业 pY31qhoZ.
A (11)accountant 会计师 nu0pzq\6
A (12)accounting 会计 "#1 \ uoH
A (13)agency cost 代理成本 EF0v!XW
A (14)accounting bases 会计基础 `3;EJDEdbi
A (15)accounting manual 会计手册 HpnF,4A>
A (16)accounting period 会计期间 rzfLp
A (17)accounting policies 会计方针 U
=Ps#
A (18)accounting rate of return 会计报酬率 ]
ZV[}7I.
A (19)accounting reference date 会计参照日 AO-5>r
A (20)accounting reference period 会计参照期间 4agW<c#
A (21)accrual concept 应计概念 fap`;AuwK
A (22)accrual expenses 应计费用 R"B{IWQi
A (23)acid test ration 速动比率(酸性测试比率) A@A8xn%
A (24)acquisition 购置 zp}7p~#k^
A (25)acquisition accounting 收购会计 (i~UH04r>s
A (26)activity based accounting 作业基础成本计算 V*vQNPey
A (27)adjusting events 调整事项 \5ls
<=S.
A (28)administrative expenses 行政管理费 )+_Vx}O:}
A (29)advice note 发货通知 1j?P$%p
A (30)amortization 摊销 f:>y'#P
A (31)analytical review 分析性检查 )U&9d
A (32)annual equivalent cost 年度等量成本法 Z/Rp?Jz\j/
A (33)annual report and accounts 年度报告和报表 .S
k+"iH
5
A (34)appraisal cost 检验成本 z?byNd8
A (35)appropriation account 盈余分配账户 JRl=j2z
A (36)articles of association 公司章程细则 (xfc_h*xA
A (37)assets 资产 ha
:l-<a
A (38)assets cover 资产保障 [JOa^U=
A (39)asset value per share 每股资产价值
s= Fp[>qA
A (40)associated company 联营公司 \s=r[0tj!
A (41)attainable standard 可达标准 odhcD;^X1
A (42)attributable profit 可归属利润 7:4c\C0
A (43)audit 审计 4Mt3<W5
A (44)audit report 审计报告 ~74Sq'j9Wt
A (45)auditing standards 审计准则 \{h_i
FU!
A (46)authorized share capital 额定股本 )D8
op;Fn
A (47)available hours 可用小时 (0{Dn5MH
A (48)avoidable costs 可避免成本 #-L0.z(
B (49)back-to-back loan 易币贷款 *!QmYH5r0
B (50)backflush accounting 倒退成本计算 %' DOFiU
B (51)bad debts 坏帐 `OW'AS |
B (52)bad debts ratio 坏帐比率 zluq2r
B (53)bank charges 银行手续费 9UM)"I&k
B (54)bank overdraft 银行透支 yYz{*hq
B (55)bank reconciliation 银行存款调节表 4C;;V m4~
B (56)bank statement 银行对账单 9z(SOzZn
B (57)bankruptcy 破产 L3eF BF/
B (58)basis of apportionment 分摊基础 MCE@EFD`\
B (59)batch 批量 lR?y
tIY
B (60)batch costing 分批成本计算 )tlj{ 7p
B (61)beta factor B(市场)风险因素 a%%7Ew ?
B (62)bill 账单 "6U0
!.ro@
B (63)bill of exchange 汇票 k4{!h?h
B (64)bill of landing 提单 nCYz];".
B (65)bill of materials 用料预计单 a*p|Ij
B (66)bill payable 应付票据 *7AB0y0k
B (67)bill receivable 应收票据 [N,+mX
B (68)bin card 存货记录卡 O=%Ht-kOc
B (69)bonus 红利 $0V+<
B (70)book-keeping 薄记 }?2X
q
B (71)Boston classification 波士顿分类 y[7M(K
B (72)breakeven chart 保本图 h8/tKyr8(
B (73)breakeven point 保本点 @b(@`yz.a
B (74)breaking-down time 复位时间 ilL%
B (75)budget 预算 OY1bFIE
B (76)budget center 预算中心 L?ZSfm2<
B (77)budget cost allowance 预算成本折让 8F[];LF>
B (78)budget manual 预算手册 0>Y3xNb
B (79)budget period 预算期间 .@{v{
B (80)budgetary control 预算控制 LATizu
B (81)budgeted capacity 预算生产能力 =%` s-[5b
B (82)burden 制造费用 c/Pql!h+
B (83)business center 经营中心 "](Q2
B (84)business entity 营业个体 k]ZE j/y~
B (85)business unit 经营单位 k|OM?\
B (86)buy-out management 管理性购买产权 {IOc'W-C#2
B (87)by-product 副产品 P%R!\i
C (88)called-up share capital 催缴股本 vHvz-3
C (89)capacity 生产能力 .>W [
C (90)capacity ratios 生产能力比率 vjX,7NY?
C (91)capital 资本 @lB{!j&q
C (92)capital assets pricing model 资本资产计价模式 t
av@a)
C (93)capital commitment 承诺资本 WN]k+0#
C (94)capital employed 已运用的资本 +.Vh<:?
C (95)capital expenditure 资本支出 Bw;isMx7
C (96)capital expenditure authorization 资本支出核准 A.b^?k%I
C (97)capital expenditure control 资本支出控制 y A5h^I
C (98)capital expenditure proposal 资本支出申请 %ddH4Q/p
C (99)capital funding planning 资本基金筹集计划 DOyO`TJi
C (100)capital gain 资本收益 k
(AE%eA
C (101)capital investment appraisal 资本投资评估 2S_u/32]W
C (102)capital maintenance 资本保全 U
cv7`W
gr
C (103)capital resource planning 资本资源计划 tQ@7cjq8bA
C (104)capital surplus 资本盈余 X>$
Wf3
C (105)capital turnover 资本周转率 gw)z*3]~s
C (106)card 记录卡 0_qr7Ui8(
C (107)cash 现金 ;BuMzG:tmZ
C (108)cash account 现金账户 d5-Q}D,P
C (109)cash book 现金账薄 ^?{&v19m
C (110)cash cow 金牛产品 ]#NfH-T
C (111)cash flow 现金流量 UXji$|ET6
C (112)cash discounted 现金贴现 (A=PDjP!
C (113)cash flow budget 现金流量预算 ou0TKE9
_
C (114)cash flow statement 现金流量表 (+gTIcc
>
C (115)cash ledger 现金分类账
kb 74:
C (116)cash limit 现金限额 -aBhN~
C (117)CCA 现时成本会计 y)K Iz
C (118)center 中心 o|>=<l
C (119)changeover time 变更时间 @(L}:]{@
C (120)chartered entity 特许经济个体 8b0j rt
C (121)cheque 支票 2<*"@Vj
C (122)cheque register 支票登记薄 ZC2aIJ
C (123)coin analysis 零钱分类 ItLR|LO9
C (124)classification 分类 Lu^uY7
?}
C (125)clock card 工时卡 wdj?T`4
C (126)code 代码 b
bq`gEV
C (127)commitment accounting 承诺确认会计 MP}-7UA#K
C (128)common cost 共同成本 sDs.da#*2
C (129)company limited by guarantee 有限担保责任公司 ,7:GLkj