A (1)ABC 作业基础成本计算 #2yOqUO\
A (2)absorbed overhead 已吸收制造费用 a}E8ADyC
A (3)absorption costing 吸收成本计算 R$,`}@VqZ3
A (4)account 账户,报表 k`)LO`))
A (5)accounting postulate 会计假设 AG}'
W
A (6)accounting series release 会计公告文件 .NjdkHYR
A (7)accounting valuation 会计计价 Xki/5roCQ|
A (8)account sale 承销清单 q(.%f3(
A (9)accountability concept 经营责任概念 EUuMSDp
A (10)accountancy 会计职业 Bo%M-Gmu
A (11)accountant 会计师 +\Q6Onqr
A (12)accounting 会计 86%weU/*
A (13)agency cost 代理成本 qx0o,oZN!
A (14)accounting bases 会计基础 8GlH)J+kq
A (15)accounting manual 会计手册 qwFn(pK[
A (16)accounting period 会计期间 NBMY1Xgj
A (17)accounting policies 会计方针 =Bo0Oei
A (18)accounting rate of return 会计报酬率 5jNBt>.0
A (19)accounting reference date 会计参照日 w5n>hz_5
A (20)accounting reference period 会计参照期间 w5|@vB/pj
A (21)accrual concept 应计概念 6\0GVM\
A (22)accrual expenses 应计费用 't)j
A (23)acid test ration 速动比率(酸性测试比率) 8-?n<h%8E
A (24)acquisition 购置 7KM!\"PM
A (25)acquisition accounting 收购会计 2DV{gF
A (26)activity based accounting 作业基础成本计算 4QIvxH
A (27)adjusting events 调整事项
<Isr
A (28)administrative expenses 行政管理费 kI[EG<N1k
A (29)advice note 发货通知 +#B%Y K|LR
A (30)amortization 摊销 {{EQM
+
A (31)analytical review 分析性检查 +'#d*r91@
A (32)annual equivalent cost 年度等量成本法 J.?p?-"
A (33)annual report and accounts 年度报告和报表 3"L$*toRA
A (34)appraisal cost 检验成本 fs)O7x-B(
A (35)appropriation account 盈余分配账户 W2^eE9
A (36)articles of association 公司章程细则 K4RjGSaF
A (37)assets 资产 &R^mpV5
A (38)assets cover 资产保障 um8ZhXq
A (39)asset value per share 每股资产价值 T3?kabbF
A (40)associated company 联营公司 i;dr(c/ft
A (41)attainable standard 可达标准 xq~=T:>/A
A (42)attributable profit 可归属利润 uo%O\}#u9
A (43)audit 审计 [e^i".
A (44)audit report 审计报告 4P:vo $Cy
A (45)auditing standards 审计准则 wy-!1wd
A (46)authorized share capital 额定股本 6kDU}]c:H]
A (47)available hours 可用小时 \uPT-M*
A (48)avoidable costs 可避免成本 %xk]y&jv
B (49)back-to-back loan 易币贷款 5N|77AAxK
B (50)backflush accounting 倒退成本计算 [FCNW0NV
B (51)bad debts 坏帐 %
##9.Xm6l
B (52)bad debts ratio 坏帐比率 f
Fz8m
B (53)bank charges 银行手续费 Ys3C'Gc
B (54)bank overdraft 银行透支 ]g)%yuox9F
B (55)bank reconciliation 银行存款调节表
WYzY#-j
B (56)bank statement 银行对账单 %vThbP#mR|
B (57)bankruptcy 破产 K
6G n
B (58)basis of apportionment 分摊基础 jS- QTG!=
B (59)batch 批量 kU^@R<Fo
B (60)batch costing 分批成本计算 PCIC*!{
B (61)beta factor B(市场)风险因素 .-34g5
B (62)bill 账单 tllg$CQ5
B (63)bill of exchange 汇票 )eG&"3kFe!
B (64)bill of landing 提单 }}xR?+4A
B (65)bill of materials 用料预计单 \Q)~'P3
B (66)bill payable 应付票据 Ux<h`
s
B (67)bill receivable 应收票据 9q5[W=|
B (68)bin card 存货记录卡 ){(cRB $
B (69)bonus 红利 k/mY. 2yPv
B (70)book-keeping 薄记 #]'V#[;~
B (71)Boston classification 波士顿分类 w'eenIX^^
B (72)breakeven chart 保本图 \C6m.%%={R
B (73)breakeven point 保本点 G^OSXf5
B (74)breaking-down time 复位时间 M<L<
mP}
B (75)budget 预算 rLXn35O
B (76)budget center 预算中心 [
&4y@
B (77)budget cost allowance 预算成本折让 UM]wDFn'E
B (78)budget manual 预算手册 g ` {0I[
B (79)budget period 预算期间 tsa6: D
B (80)budgetary control 预算控制 l00D|W_9
B (81)budgeted capacity 预算生产能力 3z ry %qV=
B (82)burden 制造费用 YS~x-5OE\
B (83)business center 经营中心 Lr~K3nb
B (84)business entity 营业个体 [/kO>
B (85)business unit 经营单位 V:+bq`
B (86)buy-out management 管理性购买产权 QRjt.Ry|
B (87)by-product 副产品 @rF\6I
C (88)called-up share capital 催缴股本 %)e+w+
C (89)capacity 生产能力 `fRy"44nR
C (90)capacity ratios 生产能力比率 M#p,Z F
C (91)capital 资本 4~/6d9f
C (92)capital assets pricing model 资本资产计价模式 &sWyh[`P
C (93)capital commitment 承诺资本 sDC RL%0QK
C (94)capital employed 已运用的资本 j
AE0$u~.
C (95)capital expenditure 资本支出 i_@RWka<
C (96)capital expenditure authorization 资本支出核准 GwV FD%
C (97)capital expenditure control 资本支出控制 EpfmH `
C (98)capital expenditure proposal 资本支出申请
&Y>u2OZ
C (99)capital funding planning 资本基金筹集计划 ^/uGcz|.
C (100)capital gain 资本收益 I6fpXPP).
C (101)capital investment appraisal 资本投资评估 5zGj,y>u
C (102)capital maintenance 资本保全 oGqv,[$qN
C (103)capital resource planning 资本资源计划 4tU~ ^z
C (104)capital surplus 资本盈余 [ bW=>M
C (105)capital turnover 资本周转率 ]3,0
8JW=
C (106)card 记录卡 ?uN(" I
C (107)cash 现金 {P5@2u6S
C (108)cash account 现金账户 {|%O)fr,
C (109)cash book 现金账薄 `lhLIQ'j
C (110)cash cow 金牛产品 yM2&cMHH~
C (111)cash flow 现金流量 *J=ol
C (112)cash discounted 现金贴现 $5IrM7i
C (113)cash flow budget 现金流量预算 dNobvK
C (114)cash flow statement 现金流量表 7y\g~?5N
C (115)cash ledger 现金分类账 ~}AP@t*
C (116)cash limit 现金限额 Zy%Z]dF
C (117)CCA 现时成本会计 57>ne)51
C (118)center 中心 ihWz/qx&q
C (119)changeover time 变更时间 m5pVt4
C (120)chartered entity 特许经济个体 NjxW A&[ng
C (121)cheque 支票 Mvv=)?:
C (122)cheque register 支票登记薄 gT
OMD
C (123)coin analysis 零钱分类 bAiw]xi
C (124)classification 分类 S+G)&<a^
C (125)clock card 工时卡 Z]f2&
C (126)code 代码 MDPM OA
C (127)commitment accounting 承诺确认会计 ^j %UZ
C (128)common cost 共同成本 ;Y^RF?un
C (129)company limited by guarantee 有限担保责任公司 obq}#