A (1)ABC 作业基础成本计算 F;MACu;x
A (2)absorbed overhead 已吸收制造费用 Ml
,in49
A (3)absorption costing 吸收成本计算 KP`Pzx
A (4)account 账户,报表 B@ >t$jK
A (5)accounting postulate 会计假设 N>iNz[a
q
A (6)accounting series release 会计公告文件 ~uG/F?= Q:
A (7)accounting valuation 会计计价 F9>"1
A (8)account sale 承销清单 ~ %Ij5PD
A (9)accountability concept 经营责任概念 @ %o'
A (10)accountancy 会计职业 mMT\"bb'
A (11)accountant 会计师 <
r)5jf
A (12)accounting 会计 E_0i9
A (13)agency cost 代理成本 R1Fcd@DWD
A (14)accounting bases 会计基础 hGI5^!Cq
A (15)accounting manual 会计手册 (_Th4
'(@Y
A (16)accounting period 会计期间 4WPco"xH!
A (17)accounting policies 会计方针 W!|l_/L'
A (18)accounting rate of return 会计报酬率 hb(H-`16
A (19)accounting reference date 会计参照日 <Wd_m?z
A (20)accounting reference period 会计参照期间 (ylZ[M&B:
A (21)accrual concept 应计概念 TCK#bJ
A (22)accrual expenses 应计费用 D|2
lBU
A (23)acid test ration 速动比率(酸性测试比率) 4m%Yck{R
A (24)acquisition 购置 Y}h&dAr
A (25)acquisition accounting 收购会计 `,Fc271`
A (26)activity based accounting 作业基础成本计算 Ev T"+;9/p
A (27)adjusting events 调整事项 L+lX$k
A (28)administrative expenses 行政管理费 @P">4xVX{
A (29)advice note 发货通知 a_zf*;
A (30)amortization 摊销 ([ A%>u>h
A (31)analytical review 分析性检查 t1p[!
53(
A (32)annual equivalent cost 年度等量成本法 Hn]6re
A (33)annual report and accounts 年度报告和报表 Icx)+Mq
A (34)appraisal cost 检验成本 }vZTiuzC
A (35)appropriation account 盈余分配账户 P!!:p2fo
A (36)articles of association 公司章程细则 8\bZ?n#dn
A (37)assets 资产 /px`FuJI(
A (38)assets cover 资产保障 L>rW
S-
A (39)asset value per share 每股资产价值 \*#E4`Y
A (40)associated company 联营公司 =j@8/
A (41)attainable standard 可达标准 XUK%O8N#9
A (42)attributable profit 可归属利润 -3SRGr
A (43)audit 审计 i x_a
A (44)audit report 审计报告 p+;x&h)[l
A (45)auditing standards 审计准则 P u}PE-b
A (46)authorized share capital 额定股本 } 7i}dyQv}
A (47)available hours 可用小时 b{,vZhP-
A (48)avoidable costs 可避免成本 F~3 &@TWi
B (49)back-to-back loan 易币贷款 ^t[br6G
B (50)backflush accounting 倒退成本计算 n*hRlL
B (51)bad debts 坏帐 h:
zi8;(
B (52)bad debts ratio 坏帐比率 YVO~
0bX:
B (53)bank charges 银行手续费 N8Un42
B (54)bank overdraft 银行透支 h[]
3
#
B (55)bank reconciliation 银行存款调节表 UO'X"`
B (56)bank statement 银行对账单 %p};Di[V
B (57)bankruptcy 破产 Q[bIkvr|
B (58)basis of apportionment 分摊基础 :Ek3]`q#
B (59)batch 批量 ;zo?o t/
B (60)batch costing 分批成本计算 h)T-7b
B (61)beta factor B(市场)风险因素 t`0(5v
B (62)bill 账单 PU%WpI.w
B (63)bill of exchange 汇票 }9?fb[]
B (64)bill of landing 提单 eD N%p
B (65)bill of materials 用料预计单 9-?kamA
B (66)bill payable 应付票据 #Y>d@
B (67)bill receivable 应收票据 S4%MnT6Uy
B (68)bin card 存货记录卡 w&}UgtEm
B (69)bonus 红利 cWa>r
UsF
B (70)book-keeping 薄记 j*jq2u
B (71)Boston classification 波士顿分类 @"`{Sh`Y$
B (72)breakeven chart 保本图 @TnAO8Q>XD
B (73)breakeven point 保本点 _1?Fyu&<5
B (74)breaking-down time 复位时间 |9
4xRC
B (75)budget 预算 4\Cb4jq%/
B (76)budget center 预算中心 R(HW0@R@w
B (77)budget cost allowance 预算成本折让 Q$2^m(?;
B (78)budget manual 预算手册 _ 3>|1RB
B (79)budget period 预算期间 ;%PdSG=U
B (80)budgetary control 预算控制 )h(yh50
B
B (81)budgeted capacity 预算生产能力 4JjO.H
B (82)burden 制造费用 #e;\Eap
B (83)business center 经营中心 Vt
U
B (84)business entity 营业个体 XJf1LGT5
B (85)business unit 经营单位 [>f4&yY
B (86)buy-out management 管理性购买产权 3yIC@>&y(8
B (87)by-product 副产品 Ps{}SZn
C (88)called-up share capital 催缴股本 E%>){Y)
C (89)capacity 生产能力 FZtILlw
C (90)capacity ratios 生产能力比率 h>K%OxR
C (91)capital 资本 _Y,d|!B#L
C (92)capital assets pricing model 资本资产计价模式 \J^|H@;(@
C (93)capital commitment 承诺资本 R P6R1iN3
C (94)capital employed 已运用的资本 J Y@x.?N5$
C (95)capital expenditure 资本支出 V %Rz(a+c
C (96)capital expenditure authorization 资本支出核准 :#p!&Fi
C (97)capital expenditure control 资本支出控制 zf^F.wW
C (98)capital expenditure proposal 资本支出申请 5>[j^g+@
C (99)capital funding planning 资本基金筹集计划 XWFuAE
C (100)capital gain 资本收益 +Pm}_"GU
C (101)capital investment appraisal 资本投资评估 y'pX/5R0
C (102)capital maintenance 资本保全 dNcP_l/A
C (103)capital resource planning 资本资源计划 }[I|oV5*+&
C (104)capital surplus 资本盈余 ;/-#oW@gQ
C (105)capital turnover 资本周转率 j*;/Cah]k
C (106)card 记录卡 iG;GAw|E
C (107)cash 现金 D*#r
V
P
C (108)cash account 现金账户 a"0'cgB}
C (109)cash book 现金账薄 [8.w2\<?
C (110)cash cow 金牛产品 awa
$o
C (111)cash flow 现金流量 >|So`C3:e
C (112)cash discounted 现金贴现 @VcSK`
C (113)cash flow budget 现金流量预算 !ZlNPPrq}
C (114)cash flow statement 现金流量表 .% EEly
C (115)cash ledger 现金分类账 6~v|pA jY
C (116)cash limit 现金限额 H@xIAL
C (117)CCA 现时成本会计 l~Sn`%PgA
C (118)center 中心 o\YF_235
C (119)changeover time 变更时间 s*DDO67\W
C (120)chartered entity 特许经济个体 +EBoFeeIG
C (121)cheque 支票 .4wp
C (122)cheque register 支票登记薄 A">A
@`}
C (123)coin analysis 零钱分类 8TnByKZz
C (124)classification 分类 +Ss|4O}'
C (125)clock card 工时卡 2 9=L7
C (126)code 代码 jVpk) ;vC
C (127)commitment accounting 承诺确认会计 e
RjpR?!\
C (128)common cost 共同成本 S?_ ;$Cn
C (129)company limited by guarantee 有限担保责任公司 sx0:g?F3j