A (1)ABC 作业基础成本计算 ;+1RUv
A (2)absorbed overhead 已吸收制造费用 !gnj]k&/c
A (3)absorption costing 吸收成本计算 T;L>P[hNn
A (4)account 账户,报表 Vb
qto|X@
A (5)accounting postulate 会计假设 hp"L8w
A (6)accounting series release 会计公告文件 SR*wvQnOx
A (7)accounting valuation 会计计价 7 h y&-<
A (8)account sale 承销清单 Z/rTVAs@r
A (9)accountability concept 经营责任概念 PQ|69*2G
A (10)accountancy 会计职业 #.[AK_S5&
A (11)accountant 会计师 76.{0c
A (12)accounting 会计 l^J75$7
A (13)agency cost 代理成本 m5G \}8|
A (14)accounting bases 会计基础 +\Q?w?DE|
A (15)accounting manual 会计手册 mJB2)^33a
A (16)accounting period 会计期间
'8j$';&`
A (17)accounting policies 会计方针 [7m1Q<
A (18)accounting rate of return 会计报酬率 L !4t[hhe=
A (19)accounting reference date 会计参照日 a^5^gId5l!
A (20)accounting reference period 会计参照期间 Yl;^ k0ZI
A (21)accrual concept 应计概念 t:LcNlN|
A (22)accrual expenses 应计费用 %r)avI
A (23)acid test ration 速动比率(酸性测试比率) #y|V|nd
A (24)acquisition 购置 ;
v
A (25)acquisition accounting 收购会计 )5f
Q$<(Z
A (26)activity based accounting 作业基础成本计算 '&;yT[
A (27)adjusting events 调整事项 }bU8G '
A (28)administrative expenses 行政管理费 V0nn4dVO
A (29)advice note 发货通知 [#YE^[*qK
A (30)amortization 摊销 v}^5
Rp
&m
A (31)analytical review 分析性检查 2wqk,c[]
A (32)annual equivalent cost 年度等量成本法 *c[2C
A (33)annual report and accounts 年度报告和报表
#GaxZ
A (34)appraisal cost 检验成本 r3rxC&
A (35)appropriation account 盈余分配账户 w
#i[_
A (36)articles of association 公司章程细则 >\ST-7[^L
A (37)assets 资产 p
(FlR?= S
A (38)assets cover 资产保障 9dh>l!2
A (39)asset value per share 每股资产价值 X}P$emr7
A (40)associated company 联营公司 A|}l)!%
A (41)attainable standard 可达标准 U=sh[W
A (42)attributable profit 可归属利润 Z['\61
A (43)audit 审计 fQ>4MKLw=d
A (44)audit report 审计报告 l!E7AKk8
A (45)auditing standards 审计准则 AGA`fRVx
A (46)authorized share capital 额定股本 dMx4ykrR
A (47)available hours 可用小时 -oz`"&%
A (48)avoidable costs 可避免成本 HmK*b Z
B (49)back-to-back loan 易币贷款 S'~o,`xy
B (50)backflush accounting 倒退成本计算 _B2V "p
B (51)bad debts 坏帐 R6 XuA(5
B (52)bad debts ratio 坏帐比率 mYB`)M*Y
B (53)bank charges 银行手续费
t4Z
B (54)bank overdraft 银行透支 4(?G6y)
B (55)bank reconciliation 银行存款调节表 h x6;YV
B (56)bank statement 银行对账单 /RLq>#:h**
B (57)bankruptcy 破产 -G
&_^"=R
B (58)basis of apportionment 分摊基础 g=}v>[k E
B (59)batch 批量 cD1o"bq
B (60)batch costing 分批成本计算 &@"]+33
B (61)beta factor B(市场)风险因素 +kdySWF
B (62)bill 账单 x}$e}8|8YL
B (63)bill of exchange 汇票 o-7>eE}+
B (64)bill of landing 提单 ngulc v
B (65)bill of materials 用料预计单 =R*Gk4<Y
B (66)bill payable 应付票据 gJ2
H=#M
B (67)bill receivable 应收票据 uQ
LlA&I"
B (68)bin card 存货记录卡 {mE! Vf
B (69)bonus 红利 sTYuwna~
B (70)book-keeping 薄记 RpaA)R,
B (71)Boston classification 波士顿分类 5sA>O2Rt>
B (72)breakeven chart 保本图 I49=ozPP
B (73)breakeven point 保本点 g# 9*bF
B (74)breaking-down time 复位时间 ~PH1|h6
B (75)budget 预算 w'5dk3$"
B (76)budget center 预算中心 .H[
Lo>
B (77)budget cost allowance 预算成本折让 <Vr]2mw
B (78)budget manual 预算手册 Hjo:;s
B (79)budget period 预算期间 =5s~$C
B (80)budgetary control 预算控制 pO 7{3%
B (81)budgeted capacity 预算生产能力 LzEE]i
B (82)burden 制造费用
iC5JU&l
B (83)business center 经营中心 9^C!,A{u4
B (84)business entity 营业个体 ~YT>:Np
B (85)business unit 经营单位 gl(6m`a>
B (86)buy-out management 管理性购买产权 U(Hq4D
B (87)by-product 副产品 u1pYlu9IW
C (88)called-up share capital 催缴股本 4%c7#AX[T
C (89)capacity 生产能力 dTU.XgX)1^
C (90)capacity ratios 生产能力比率 Is*0?9qU
C (91)capital 资本 Vqv2F @.
C (92)capital assets pricing model 资本资产计价模式 x/jN&;"/
C (93)capital commitment 承诺资本 [u9S+:7"
C (94)capital employed 已运用的资本 ;>QK}#'
C (95)capital expenditure 资本支出 !!D:V`F/d
C (96)capital expenditure authorization 资本支出核准 ?XTg%U
C (97)capital expenditure control 资本支出控制 7Hr4yh[j&
C (98)capital expenditure proposal 资本支出申请 sP8-gkkor
C (99)capital funding planning 资本基金筹集计划 XM5;AcD
C (100)capital gain 资本收益 V"Y
Fu^L
C (101)capital investment appraisal 资本投资评估 E#HU?<q8
C (102)capital maintenance 资本保全 &|&YRHv
C (103)capital resource planning 资本资源计划 &oK/]lub
C (104)capital surplus 资本盈余 /iJcy:J
C (105)capital turnover 资本周转率 (1r>50Ge
C (106)card 记录卡 \ /X!tlwxh
C (107)cash 现金 .o,51dn+ s
C (108)cash account 现金账户 iw]BQjK
C (109)cash book 现金账薄 #*;fQ&p
C (110)cash cow 金牛产品 ` $x#_-Hn
C (111)cash flow 现金流量 5+Zx-oWq_
C (112)cash discounted 现金贴现 ,ex(pmZ;
C (113)cash flow budget 现金流量预算 <J_,9&\J
C (114)cash flow statement 现金流量表 <K.C?M(9
C (115)cash ledger 现金分类账 %N_S/V0`
C (116)cash limit 现金限额 C_khd"
C (117)CCA 现时成本会计 ?\p%Mx?
C (118)center 中心 1-Wnc'(OK
C (119)changeover time 变更时间 ^$s~qQQ}B
C (120)chartered entity 特许经济个体 ~PS2[5yo
C (121)cheque 支票 yfw>y=/p
C (122)cheque register 支票登记薄 `))J8j"
C (123)coin analysis 零钱分类 $P}]|/Yb
C (124)classification 分类 lt(-,md
C (125)clock card 工时卡 Jv{"R!e"P
C (126)code 代码 "j@I
RuH
C (127)commitment accounting 承诺确认会计 Z?!:=x>7m
C (128)common cost 共同成本 G>
{:D'#
C (129)company limited by guarantee 有限担保责任公司 Er+3S@sfq,