A (1)ABC 作业基础成本计算 W7~_XI
A (2)absorbed overhead 已吸收制造费用 SJO*g&duQ
A (3)absorption costing 吸收成本计算 |B$JX'_
A (4)account 账户,报表 +/%4E %
A (5)accounting postulate 会计假设 k5tyOk
A (6)accounting series release 会计公告文件 s"nntC
A (7)accounting valuation 会计计价 g0a!auWM
A (8)account sale 承销清单 jt323hHth
A (9)accountability concept 经营责任概念 hU
p3$4w
A (10)accountancy 会计职业 sA: /!9
A (11)accountant 会计师 oa7 N6
A (12)accounting 会计 Ekrpg^3qp"
A (13)agency cost 代理成本 ?wmu0rR
A (14)accounting bases 会计基础 X"g,QqDD
A (15)accounting manual 会计手册 rO#$SW$YW
A (16)accounting period 会计期间 &1=,?s]&
A (17)accounting policies 会计方针 @q]!C5
A (18)accounting rate of return 会计报酬率 *kF/yN
A (19)accounting reference date 会计参照日 =? q&/
cru
A (20)accounting reference period 会计参照期间 ujX\^c
A (21)accrual concept 应计概念 /i Xl]<
A (22)accrual expenses 应计费用 &.z-itiV
A (23)acid test ration 速动比率(酸性测试比率) ;YQ6X>
A (24)acquisition 购置 X%iqve"{nB
A (25)acquisition accounting 收购会计 hhylsm
A (26)activity based accounting 作业基础成本计算 3)&rj 7
A (27)adjusting events 调整事项 Ly, ];
A (28)administrative expenses 行政管理费 "].TKF#yg
A (29)advice note 发货通知 "4smW>f:%
A (30)amortization 摊销 S*3$1BTl
A (31)analytical review 分析性检查 7|"G
3ck
A (32)annual equivalent cost 年度等量成本法 SFsT^f<
A (33)annual report and accounts 年度报告和报表 +&_n[;
A (34)appraisal cost 检验成本 :t+LuH g
A (35)appropriation account 盈余分配账户 )0;O<G] d
A (36)articles of association 公司章程细则 flBJO.2
A (37)assets 资产 Pff-eT+~m
A (38)assets cover 资产保障 FuBUg _h
A (39)asset value per share 每股资产价值 #LwDs,J :
A (40)associated company 联营公司 s\3ZE11L
A (41)attainable standard 可达标准 5KYR"-jY
A (42)attributable profit 可归属利润 mn{R>
A (43)audit 审计 G
jrN1+9=
A (44)audit report 审计报告 E*9W
'e~=
A (45)auditing standards 审计准则 m Ub2U&6(
A (46)authorized share capital 额定股本 &.0 wPyw
A (47)available hours 可用小时 6ESS>I"su
A (48)avoidable costs 可避免成本 2PSv3?".
B (49)back-to-back loan 易币贷款 /h&>tYVio
B (50)backflush accounting 倒退成本计算 }LZz"b<aw
B (51)bad debts 坏帐 8Waic&lX~
B (52)bad debts ratio 坏帐比率 e=u}J%|
B (53)bank charges 银行手续费 FW<YN;
B (54)bank overdraft 银行透支 *(*XNd||
B (55)bank reconciliation 银行存款调节表 ?* dfIc
B (56)bank statement 银行对账单 *q Ins/@
B (57)bankruptcy 破产 H{d/%}7[v
B (58)basis of apportionment 分摊基础 _8z
B (59)batch 批量 etP`q:6^c
B (60)batch costing 分批成本计算 AlgVsE%Va
B (61)beta factor B(市场)风险因素 xU9^8,6
B (62)bill 账单 L= <,+m[!
B (63)bill of exchange 汇票 QO,ge<N+N
B (64)bill of landing 提单 P(zquKm
B (65)bill of materials 用料预计单 y=}a55:qE
B (66)bill payable 应付票据 #xrE^Txh
B (67)bill receivable 应收票据 gD6BPW~0
B (68)bin card 存货记录卡 dF
pP_U
B (69)bonus 红利 D2#.qoP #
B (70)book-keeping 薄记 YjG:ECj}
B (71)Boston classification 波士顿分类 >LR+dShG
B (72)breakeven chart 保本图 l{\@+m
B (73)breakeven point 保本点 gi\UNT9x
B (74)breaking-down time 复位时间 EmcwX4|
B (75)budget 预算 b@[5xv\J
B (76)budget center 预算中心 RveMz$Yy
B (77)budget cost allowance 预算成本折让 @ j4~`~8
B (78)budget manual 预算手册 &4L+[M{J@4
B (79)budget period 预算期间 3+%L[fW`/
B (80)budgetary control 预算控制 rMUQh~a/
B (81)budgeted capacity 预算生产能力 zB{be_Tw
B (82)burden 制造费用 Hn(L0#Oqy
B (83)business center 经营中心 &nF7CCF
B (84)business entity 营业个体 ch}(v'xv(
B (85)business unit 经营单位 ;,LlOR
B (86)buy-out management 管理性购买产权 *W<g%j-
a
B (87)by-product 副产品 gMZ?MG
C (88)called-up share capital 催缴股本 .gHL(*1P
C (89)capacity 生产能力 b;sjw5cm_
C (90)capacity ratios 生产能力比率 b*qC
C (91)capital 资本 {R.@EFkZ
C (92)capital assets pricing model 资本资产计价模式 nbz?D_
C (93)capital commitment 承诺资本 Wj.
_{
C (94)capital employed 已运用的资本 Q1@V?`rkS{
C (95)capital expenditure 资本支出 $f<R j/`&
C (96)capital expenditure authorization 资本支出核准 Fop"m/
C (97)capital expenditure control 资本支出控制 $X;fz)u
C (98)capital expenditure proposal 资本支出申请 g8w5X!Z
C (99)capital funding planning 资本基金筹集计划 )Ikx0vDFQ
C (100)capital gain 资本收益 $PNIuC?=
C (101)capital investment appraisal 资本投资评估 hu
qQ0
C (102)capital maintenance 资本保全 E>?T<!r~j
C (103)capital resource planning 资本资源计划 xpVYNS{c+|
C (104)capital surplus 资本盈余 r@(hRl1k'
C (105)capital turnover 资本周转率 f8
M=P.jz
C (106)card 记录卡 j^~WAWbFh
C (107)cash 现金 N~ XzgI
C (108)cash account 现金账户 O-vvFl#4
C (109)cash book 现金账薄 t1
.6+
C (110)cash cow 金牛产品 ~?{@0,$
C (111)cash flow 现金流量 s&$Zgf6Z
C (112)cash discounted 现金贴现 %k3a34P@
C (113)cash flow budget 现金流量预算 ;dYpdy
C (114)cash flow statement 现金流量表 hU
`H\LE
C (115)cash ledger 现金分类账 RyxIJJui
C (116)cash limit 现金限额 e&u HU8k*
C (117)CCA 现时成本会计 8f |
C (118)center 中心 8a1G0HRQ
C (119)changeover time 变更时间 ,Tyh._sa
C (120)chartered entity 特许经济个体 |&TRN1
C (121)cheque 支票 >c7fg^@
C (122)cheque register 支票登记薄 =`rESb[
C (123)coin analysis 零钱分类 #3u;Ox
C (124)classification 分类 @4b"0ne}h
C (125)clock card 工时卡 ( UV8M\
C (126)code 代码
p_QL{gn
C (127)commitment accounting 承诺确认会计 NPEs0|
C (128)common cost 共同成本 7Q.?]k&
C (129)company limited by guarantee 有限担保责任公司 :U<`iJwY