A (1)ABC 作业基础成本计算 aAO[Y"-:,Y
A (2)absorbed overhead 已吸收制造费用 5R4h9D5
A (3)absorption costing 吸收成本计算 oju/%ieh
A (4)account 账户,报表 3O%[k<S\VO
A (5)accounting postulate 会计假设 U
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A (6)accounting series release 会计公告文件 `d6
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A (7)accounting valuation 会计计价 }aXc,;Ps
A (8)account sale 承销清单 srx`"
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A (9)accountability concept 经营责任概念 7^Uv1ezDR
A (10)accountancy 会计职业 y%
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A (11)accountant 会计师 UY
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A (12)accounting 会计 zm2&\8J
A (13)agency cost 代理成本 E5 H6&XU
A (14)accounting bases 会计基础 oe`oUnN
A (15)accounting manual 会计手册 :Y
y+%
A (16)accounting period 会计期间 VJD$nh
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A (17)accounting policies 会计方针 t-dN:
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A (18)accounting rate of return 会计报酬率 g]iWD;61
A (19)accounting reference date 会计参照日 ru3nnF_I
A (20)accounting reference period 会计参照期间 &PD
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A (21)accrual concept 应计概念 e`4OlM]
A (22)accrual expenses 应计费用 * kgbcU f8
A (23)acid test ration 速动比率(酸性测试比率) 2|tZ xlt-
A (24)acquisition 购置 Zp@p9][C
A (25)acquisition accounting 收购会计 `kyr\+hp
A (26)activity based accounting 作业基础成本计算 N:0/8jmmO
A (27)adjusting events 调整事项 -x3QgDno
A (28)administrative expenses 行政管理费 -`]B4Nt6
A (29)advice note 发货通知 sq*R)cZ
A (30)amortization 摊销 ) gvXeJ
A (31)analytical review 分析性检查 M]jzbJ3Q
A (32)annual equivalent cost 年度等量成本法 $rs7D}VNc
A (33)annual report and accounts 年度报告和报表 1>bkVA
A (34)appraisal cost 检验成本 /-E>5 w U
A (35)appropriation account 盈余分配账户 RoM'+1nP:#
A (36)articles of association 公司章程细则 {i~qm4+o
A (37)assets 资产 y&lj+j
A (38)assets cover 资产保障 ")ow,r^"
A (39)asset value per share 每股资产价值 HYLU]9aH8
A (40)associated company 联营公司 =w".B[r
A (41)attainable standard 可达标准 ex $d~
A (42)attributable profit 可归属利润 ,bmiIW%
A (43)audit 审计 &k&tkE
A (44)audit report 审计报告 ma~WJ0LM\
A (45)auditing standards 审计准则 LB? evewu
A (46)authorized share capital 额定股本 CeR4's7
A (47)available hours 可用小时 [HtU-8:
A (48)avoidable costs 可避免成本 6aCAz2/
B (49)back-to-back loan 易币贷款 N-3w)23*:
B (50)backflush accounting 倒退成本计算 ]. 1[H~5N
B (51)bad debts 坏帐 +;`Cm.
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B (52)bad debts ratio 坏帐比率 o?$D09j;;
B (53)bank charges 银行手续费 >T.U\,om7
B (54)bank overdraft 银行透支 ?OYu BZF
B (55)bank reconciliation 银行存款调节表 /,2Em>
B (56)bank statement 银行对账单 .pu]21m
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B (57)bankruptcy 破产 |?V6__9
B (58)basis of apportionment 分摊基础 :b^tu8E
B (59)batch 批量 Da_g3z
B (60)batch costing 分批成本计算
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B (61)beta factor B(市场)风险因素 ff-9NvW4v
B (62)bill 账单 nEQw6q~je
B (63)bill of exchange 汇票 b,D+1'
B (64)bill of landing 提单 ED[PP2[/
B (65)bill of materials 用料预计单 -}9ZZ#K
B (66)bill payable 应付票据 /V46:`V
B (67)bill receivable 应收票据 0mH>fs 4
B (68)bin card 存货记录卡 VZb0x)w
B (69)bonus 红利 *7nlel
B (70)book-keeping 薄记 ?*tpW75hR[
B (71)Boston classification 波士顿分类 /JtKn*?}:>
B (72)breakeven chart 保本图 fseHuL=~
B (73)breakeven point 保本点 e}(ws~.
B (74)breaking-down time 复位时间 ~k+-))pf
B (75)budget 预算 xV~`sqf
B (76)budget center 预算中心 -2K`:}\y&
B (77)budget cost allowance 预算成本折让
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B (78)budget manual 预算手册 mxq'A
B (79)budget period 预算期间 e {N8|
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B (80)budgetary control 预算控制 IBQmm(+v
B (81)budgeted capacity 预算生产能力 I Vq9z
B (82)burden 制造费用 9FX'Uw s
B (83)business center 经营中心 fi:Z*-
B (84)business entity 营业个体 opjrU$<]N
B (85)business unit 经营单位 7od!:<v/
B (86)buy-out management 管理性购买产权
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B (87)by-product 副产品 Kv{i_%j
C (88)called-up share capital 催缴股本 N#6&t8;kTC
C (89)capacity 生产能力 3vHEPm]
C (90)capacity ratios 生产能力比率 +<Uc42i7n
C (91)capital 资本 . AWRe1?
C (92)capital assets pricing model 资本资产计价模式 hR[Qdu6r
C (93)capital commitment 承诺资本 oslrv7EK
C (94)capital employed 已运用的资本
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C (95)capital expenditure 资本支出 /"~CWNa
C (96)capital expenditure authorization 资本支出核准 :?U1^!$$1
C (97)capital expenditure control 资本支出控制 PLw;9^<
C (98)capital expenditure proposal 资本支出申请 fN?HF'7V
C (99)capital funding planning 资本基金筹集计划 :p=IZY
C (100)capital gain 资本收益 `Q,moz
C (101)capital investment appraisal 资本投资评估 #Ji&.T^U/
C (102)capital maintenance 资本保全 7 H.2]X
C (103)capital resource planning 资本资源计划 FlrLXTx0
C (104)capital surplus 资本盈余 {O]Cj~}
C (105)capital turnover 资本周转率 tegLGp@_
C (106)card 记录卡 yg5 Ik{
C (107)cash 现金 UKZsq5Q
C (108)cash account 现金账户 yw{GO([ZQ
C (109)cash book 现金账薄 Zv
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C (110)cash cow 金牛产品 0V}%'Ec<e
C (111)cash flow 现金流量 /$%apci8
C (112)cash discounted 现金贴现 %_(e{Mf)
C (113)cash flow budget 现金流量预算 Hb#8?{
C (114)cash flow statement 现金流量表 U9SByqa1
C (115)cash ledger 现金分类账 R}#?A%,*
C (116)cash limit 现金限额 <I&X[Sqp
C (117)CCA 现时成本会计 rMH\;\
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C (118)center 中心 -Z-|49I/mN
C (119)changeover time 变更时间 (m|p|rL
C (120)chartered entity 特许经济个体 2Rc#{A
C (121)cheque 支票 2Vr F~+
C (122)cheque register 支票登记薄 >TeTa l
C (123)coin analysis 零钱分类 ;xN4L
C (124)classification 分类 *=$Jv1"Q
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C (125)clock card 工时卡 Pn[-{nz
C (126)code 代码 Vge9AH:op
C (127)commitment accounting 承诺确认会计 Elom_
C (128)common cost 共同成本 l7Zqk GG]
C (129)company limited by guarantee 有限担保责任公司 'hf#Q9W5