A (1)ABC 作业基础成本计算 i7f/r.
A (2)absorbed overhead 已吸收制造费用 *.J)7~(P
A (3)absorption costing 吸收成本计算 PSQ5/l?\>
A (4)account 账户,报表 j9YI6X"
A (5)accounting postulate 会计假设 *s9
+
A (6)accounting series release 会计公告文件 8I'c83w
A (7)accounting valuation 会计计价 l(@UpV-
A (8)account sale 承销清单 M38QA
A (9)accountability concept 经营责任概念 x\Bl^
1&
A (10)accountancy 会计职业 Y\len
A (11)accountant 会计师 c?{&=,u2
A (12)accounting 会计 H1>}E5^?
A (13)agency cost 代理成本 c6;tbL
A (14)accounting bases 会计基础 .j}dk.#h
A (15)accounting manual 会计手册 Uzb~L_\Rmt
A (16)accounting period 会计期间 $)M8@d
A (17)accounting policies 会计方针 h`OX()N
A (18)accounting rate of return 会计报酬率 @""aNKA^r>
A (19)accounting reference date 会计参照日 R*D0A@
A (20)accounting reference period 会计参照期间 @O/-~,E68
A (21)accrual concept 应计概念 $e7dE$eH
A (22)accrual expenses 应计费用 ([='LyH];z
A (23)acid test ration 速动比率(酸性测试比率) ;5A
A (24)acquisition 购置 gh3XC.&
A (25)acquisition accounting 收购会计 Tt.wY=,K
A (26)activity based accounting 作业基础成本计算 D}wM$B@S
A (27)adjusting events 调整事项 lz1l1.f8
A (28)administrative expenses 行政管理费 HgP9evz,0
A (29)advice note 发货通知 7c9-MP)
A (30)amortization 摊销 |~Hlv^6H
A (31)analytical review 分析性检查 %SL'X`j
A (32)annual equivalent cost 年度等量成本法 (7G5y7wI"
A (33)annual report and accounts 年度报告和报表 gf^"sfNk
A (34)appraisal cost 检验成本 +^
n\?!
A (35)appropriation account 盈余分配账户 ~r6qnC2
A (36)articles of association 公司章程细则 A=/|f$s+
A (37)assets 资产 8o-*s+EY"&
A (38)assets cover 资产保障 e.%`
tK3J
A (39)asset value per share 每股资产价值 #`rvL6W q}
A (40)associated company 联营公司 b/='M`D}#G
A (41)attainable standard 可达标准 -9)<[>:
A (42)attributable profit 可归属利润 _6"!y
]Q
A (43)audit 审计 w%&lCu@v
A (44)audit report 审计报告 pt&(
c[
A (45)auditing standards 审计准则 C3^QNhv
A (46)authorized share capital 额定股本 A"8`5qa
A (47)available hours 可用小时 -(4)lw>U
A (48)avoidable costs 可避免成本 {%ZD^YSA
B (49)back-to-back loan 易币贷款 /pZ]:.A
B (50)backflush accounting 倒退成本计算 2XubM+6
B (51)bad debts 坏帐 IPK.
B (52)bad debts ratio 坏帐比率 j'#M'W3@
B (53)bank charges 银行手续费 Nh7+Vl
B (54)bank overdraft 银行透支 KPIc?|o/6
B (55)bank reconciliation 银行存款调节表 !fXw X3B
B (56)bank statement 银行对账单 !j,LS$tPu
B (57)bankruptcy 破产 T> cvV
B (58)basis of apportionment 分摊基础 ?+)O4?#
B (59)batch 批量 h=uwOi6}
B (60)batch costing 分批成本计算 mrR~[533j
B (61)beta factor B(市场)风险因素 fGDR<t3yiQ
B (62)bill 账单 l(Dkmt>^
B (63)bill of exchange 汇票 KiU/N$E
B (64)bill of landing 提单 ZtPq*/'
B (65)bill of materials 用料预计单 L|Zja*
B (66)bill payable 应付票据 O)78
iEXi|
B (67)bill receivable 应收票据 ,b2YUb]U
B (68)bin card 存货记录卡 =l?F_
B (69)bonus 红利 \M-}(>Pfk
B (70)book-keeping 薄记 @0cQ4}
B (71)Boston classification 波士顿分类 4vi P lO
B (72)breakeven chart 保本图 5(0f"zY
B (73)breakeven point 保本点 ]03+8#J
B (74)breaking-down time 复位时间 @~v|t{G
B (75)budget 预算 &L[oQni];2
B (76)budget center 预算中心 \^O#)&5 V
B (77)budget cost allowance 预算成本折让 <u2rb6
B (78)budget manual 预算手册 cs[_5r&:
B (79)budget period 预算期间 ,;LxFS5\
B (80)budgetary control 预算控制 K]4XD1n7
B (81)budgeted capacity 预算生产能力 @C]]
VE
B (82)burden 制造费用 bjvpYZC\5
B (83)business center 经营中心 +cS%b}O`$
B (84)business entity 营业个体 $\BRX\6(-
B (85)business unit 经营单位 \ 8v{9Yb
B (86)buy-out management 管理性购买产权 {[~cQgCI
B (87)by-product 副产品 $I40 hk
C (88)called-up share capital 催缴股本 %a-*Ku
C (89)capacity 生产能力 Y0`@$d&n
C (90)capacity ratios 生产能力比率 GORu*[U8
C (91)capital 资本 j
{00iA}
C (92)capital assets pricing model 资本资产计价模式 =\;yxl
C (93)capital commitment 承诺资本 w E^6DNh
C (94)capital employed 已运用的资本 ?+{=>{1
C (95)capital expenditure 资本支出 oxkA+}^j8M
C (96)capital expenditure authorization 资本支出核准 6[g~p< 8n}
C (97)capital expenditure control 资本支出控制 #jdo54-
C (98)capital expenditure proposal 资本支出申请 IR; DdF
C (99)capital funding planning 资本基金筹集计划 N|cWTbi
C (100)capital gain 资本收益 KUs\7Sb
C (101)capital investment appraisal 资本投资评估 {k.Dy92
C (102)capital maintenance 资本保全 . C_\xb
C (103)capital resource planning 资本资源计划 NHKIZx8sR
C (104)capital surplus 资本盈余 5fpBzn$
C (105)capital turnover 资本周转率 ^+Ho#]
C (106)card 记录卡 /">A3bq
C (107)cash 现金 Ul@Jg
C (108)cash account 现金账户 a%f?OsY
C (109)cash book 现金账薄 V\k?$}
C (110)cash cow 金牛产品 e_3KNQ`kA
C (111)cash flow 现金流量 r?Y+TtF\e
C (112)cash discounted 现金贴现 TNYd_:j
C (113)cash flow budget 现金流量预算 C1
qyjlR
C (114)cash flow statement 现金流量表 @@$%+XNY
C (115)cash ledger 现金分类账 @Y2"=QVt
C (116)cash limit 现金限额 2w>lnJ-
C (117)CCA 现时成本会计 HD"Pz}k4
C (118)center 中心 xs jJ8>G
C (119)changeover time 变更时间 @R+bR<}]
C (120)chartered entity 特许经济个体 4h:R+o ^H^
C (121)cheque 支票 BPAz.K Q
C (122)cheque register 支票登记薄 _y~H#r9:
C (123)coin analysis 零钱分类 Sb_T _m
C (124)classification 分类 YDEUiZ~
C (125)clock card 工时卡 CRs gR)
C (126)code 代码 /0 |niiI
C (127)commitment accounting 承诺确认会计 $.Fti-5
C (128)common cost 共同成本 /+pPcK
C (129)company limited by guarantee 有限担保责任公司 { bjK
(|