A (1)ABC 作业基础成本计算 +Oyt
A (2)absorbed overhead 已吸收制造费用 IGB>8$7
A (3)absorption costing 吸收成本计算 CMF1<A4]
A (4)account 账户,报表 5`z{A
A (5)accounting postulate 会计假设 Jk1Up2#B
A (6)accounting series release 会计公告文件 WQK#&r*
A (7)accounting valuation 会计计价
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A (8)account sale 承销清单 Ok* :;G
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A (9)accountability concept 经营责任概念 O~t5qnu/}
A (10)accountancy 会计职业 wCI.jGSBW
A (11)accountant 会计师 3cfkJ|fuwe
A (12)accounting 会计 s]2k@3|e
A (13)agency cost 代理成本 vb70~k
A (14)accounting bases 会计基础 m' aakq
A (15)accounting manual 会计手册 Cu|n?Uk
A (16)accounting period 会计期间 {fGi:b\[ 8
A (17)accounting policies 会计方针 h 1Q7(8=Eg
A (18)accounting rate of return 会计报酬率 v=`VDQWq
A (19)accounting reference date 会计参照日 g`&pQ%|=
A (20)accounting reference period 会计参照期间 chiQ+
A (21)accrual concept 应计概念
u_Q3v9
A (22)accrual expenses 应计费用 YTGup]d
A (23)acid test ration 速动比率(酸性测试比率) 6%yr>BFtVV
A (24)acquisition 购置 'Lm.`U
A (25)acquisition accounting 收购会计 Az)P&*2:'`
A (26)activity based accounting 作业基础成本计算 z5i!GJB
A (27)adjusting events 调整事项 MWB uMF
A (28)administrative expenses 行政管理费 VvltVYOZA
A (29)advice note 发货通知 rg P$\xn-
A (30)amortization 摊销 Y@r#:BH
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A (31)analytical review 分析性检查 -|3U0:'m
A (32)annual equivalent cost 年度等量成本法 7)a=B! 8M
A (33)annual report and accounts 年度报告和报表 :s$9#}hw,
A (34)appraisal cost 检验成本 {`
3;Pd`
A (35)appropriation account 盈余分配账户 {?j|]j
A (36)articles of association 公司章程细则 H?aB8=)
A (37)assets 资产 Cu`ZgKLQ
A (38)assets cover 资产保障 $h$+EE!
A (39)asset value per share 每股资产价值 V*)6!N[5
A (40)associated company 联营公司 kQH!`-n:T
A (41)attainable standard 可达标准 kKj YMYT6
A (42)attributable profit 可归属利润 TIvLY5 HG
A (43)audit 审计 ZU:gNO0
A (44)audit report 审计报告 gZPJZN/cpz
A (45)auditing standards 审计准则 w6E?TI
A (46)authorized share capital 额定股本 F.\]Hqq
A (47)available hours 可用小时 nTHP~]
A (48)avoidable costs 可避免成本 *wSl~J|ZM%
B (49)back-to-back loan 易币贷款 2R5]UR S
B (50)backflush accounting 倒退成本计算 JEP"2M N,
B (51)bad debts 坏帐 HQE#O4
B (52)bad debts ratio 坏帐比率 v:vA=R2
B (53)bank charges 银行手续费 ,:v}gS?Uq
B (54)bank overdraft 银行透支 Us%VBq
B (55)bank reconciliation 银行存款调节表 i>rn!?b
B (56)bank statement 银行对账单 "qDEI}
B (57)bankruptcy 破产 ^L'K?o
B (58)basis of apportionment 分摊基础 L@2H>Lh35
B (59)batch 批量 A2vOI8
B (60)batch costing 分批成本计算 {bNnhW*qOu
B (61)beta factor B(市场)风险因素 i\<l&W
B (62)bill 账单
m?m,w$K
B (63)bill of exchange 汇票 =-q)I[4#
B (64)bill of landing 提单 p,4z;.s$
B (65)bill of materials 用料预计单 N7M^
B (66)bill payable 应付票据 Dnp^yqz*
B (67)bill receivable 应收票据 v |i(peA#
B (68)bin card 存货记录卡 OE[/sv
B (69)bonus 红利 c\x?k<=
B (70)book-keeping 薄记 cKxJeM07
B (71)Boston classification 波士顿分类 TQEZ<B$
B (72)breakeven chart 保本图 V3m!dp]
B (73)breakeven point 保本点 ]c5Shj5|p
B (74)breaking-down time 复位时间 OIoAqt
B (75)budget 预算 l,/5$JGnk
B (76)budget center 预算中心 gVD!.
B (77)budget cost allowance 预算成本折让 :J<S-d=
B (78)budget manual 预算手册 ML'R[~|
B (79)budget period 预算期间 GV2}K
<s
B (80)budgetary control 预算控制 F(w>lWs;
B (81)budgeted capacity 预算生产能力 t4<#k=
B (82)burden 制造费用 J]~3{Mi
B (83)business center 经营中心 ooD/QZUE
B (84)business entity 营业个体 'WOWm$2
B (85)business unit 经营单位 62zlO{ >rJ
B (86)buy-out management 管理性购买产权 QK@z##U
B (87)by-product 副产品 ~bwFQYY=
C (88)called-up share capital 催缴股本 e
)iVX<qb
C (89)capacity 生产能力 <D 5QlAN
C (90)capacity ratios 生产能力比率
#
I<G:)
C (91)capital 资本 s9'iHe
C (92)capital assets pricing model 资本资产计价模式 Y#Z&
$&n
C (93)capital commitment 承诺资本 *;}! WDr
C (94)capital employed 已运用的资本 #F9$"L1Hg
C (95)capital expenditure 资本支出 y.~5n[W
C (96)capital expenditure authorization 资本支出核准 ~k
J#IA
C (97)capital expenditure control 资本支出控制 NH?s
C (98)capital expenditure proposal 资本支出申请 b&e?
6h^G
C (99)capital funding planning 资本基金筹集计划 *(HH71Y
C (100)capital gain 资本收益 "~Eo=R0
O
C (101)capital investment appraisal 资本投资评估 `Yut1N
C (102)capital maintenance 资本保全 +&t{IP(?
C (103)capital resource planning 资本资源计划 B]hZ4.B1
C (104)capital surplus 资本盈余 r|P4|_No
C (105)capital turnover 资本周转率 }tJ:-!*2
C (106)card 记录卡 Bq _<v)M*
C (107)cash 现金 WL7:22nSHa
C (108)cash account 现金账户 :2?'mKa7
C (109)cash book 现金账薄 7_{x '#7
C (110)cash cow 金牛产品 m2V4nxw]Qp
C (111)cash flow 现金流量 d82IEhZ#
C (112)cash discounted 现金贴现 C
:e 'wmA
C (113)cash flow budget 现金流量预算 f{+8]VA
C (114)cash flow statement 现金流量表 16]O^R;r
C (115)cash ledger 现金分类账 <oeHZD_OR
C (116)cash limit 现金限额 P"% /
C (117)CCA 现时成本会计 s_kI\w4(x1
C (118)center 中心 w
S;(u[W
C (119)changeover time 变更时间 %bv<OMD
C (120)chartered entity 特许经济个体
8!T^KMfz
C (121)cheque 支票 &B3kzs
C (122)cheque register 支票登记薄 S ^n:O
C (123)coin analysis 零钱分类 @!F9}n
AP
C (124)classification 分类 6qw_ |A&g
C (125)clock card 工时卡 .*,Z
h2eXU
C (126)code 代码 L@+j8[3BX
C (127)commitment accounting 承诺确认会计 n =v %}@f2
C (128)common cost 共同成本 hQkmB|];5
C (129)company limited by guarantee 有限担保责任公司 E
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