A (1)ABC 作业基础成本计算 ge|}'QKow
A (2)absorbed overhead 已吸收制造费用 pFh2@O
A (3)absorption costing 吸收成本计算 X9J^Olq
A (4)account 账户,报表 =z+zg^wsT
A (5)accounting postulate 会计假设 ?a%
u=G
A (6)accounting series release 会计公告文件 {<lV=0]
A (7)accounting valuation 会计计价 lz>hP
A (8)account sale 承销清单 =0Mmxd&o=M
A (9)accountability concept 经营责任概念 o,L !F`W
A (10)accountancy 会计职业 VQyDd~Za
A (11)accountant 会计师 ,aeFEs
i
A (12)accounting 会计 (`&g
A (13)agency cost 代理成本 qXW5_iX
A (14)accounting bases 会计基础 W$W7U|Z9y+
A (15)accounting manual 会计手册 c!c
!;(
A (16)accounting period 会计期间 N.]8qzW
A (17)accounting policies 会计方针 ZHT.+X:_
A (18)accounting rate of return 会计报酬率 d 9|u
~3
A (19)accounting reference date 会计参照日 ?AEpg.9R-
A (20)accounting reference period 会计参照期间 [ 6M8a8C
A (21)accrual concept 应计概念 @m6E*2Gg
A (22)accrual expenses 应计费用 I?=Q
*og
A (23)acid test ration 速动比率(酸性测试比率) E?V:dr
A (24)acquisition 购置 WE3l*7<@
A (25)acquisition accounting 收购会计 #/aWGx_
A (26)activity based accounting 作业基础成本计算 wS4zAu
A (27)adjusting events 调整事项 &wJ"9pQ~6E
A (28)administrative expenses 行政管理费 g)zy^aDf
A (29)advice note 发货通知 q8U]Hyp(`
A (30)amortization 摊销 P_9O8"W
A (31)analytical review 分析性检查 Wl1%BN0>
A (32)annual equivalent cost 年度等量成本法 _\[Zr.y
A (33)annual report and accounts 年度报告和报表 yuND0,e
A (34)appraisal cost 检验成本 hod|o1C&
A (35)appropriation account 盈余分配账户 SpkD
A (36)articles of association 公司章程细则 a 3HS!/
A (37)assets 资产 B|8(}Ciqx
A (38)assets cover 资产保障 tw;`H( UZ^
A (39)asset value per share 每股资产价值 x`$4
A (40)associated company 联营公司 mesR)fTI
A (41)attainable standard 可达标准 8u>E(Vmpu
A (42)attributable profit 可归属利润 O!a5
A (43)audit 审计 5)}xqE"x
A (44)audit report 审计报告 A&z
A (45)auditing standards 审计准则 BQm H9g|2
A (46)authorized share capital 额定股本 `=oN &!
A (47)available hours 可用小时 P/27+5(|
A (48)avoidable costs 可避免成本 +
!X^E9ra
B (49)back-to-back loan 易币贷款 # H4dmnV
B (50)backflush accounting 倒退成本计算 ,+2ytN*
B (51)bad debts 坏帐 Lm8cY
B (52)bad debts ratio 坏帐比率 Ji=E 1R
B (53)bank charges 银行手续费 419t"1b
B (54)bank overdraft 银行透支 IE3GM^7\
B (55)bank reconciliation 银行存款调节表 il*bsnwpZv
B (56)bank statement 银行对账单 ZI1[jM{4^F
B (57)bankruptcy 破产 x.'O_7c0:
B (58)basis of apportionment 分摊基础 X/
?3ifP6I
B (59)batch 批量 I`
/'\cU9
B (60)batch costing 分批成本计算 MVV<&jho{^
B (61)beta factor B(市场)风险因素 $Cte$jg{;
B (62)bill 账单 ifuVV Fov
B (63)bill of exchange 汇票 bY#>
B (64)bill of landing 提单 }lhJt|q c
B (65)bill of materials 用料预计单 hd\iW7
B (66)bill payable 应付票据 hF6EOCY6D
B (67)bill receivable 应收票据 <#:"vnm$j
B (68)bin card 存货记录卡 ^58'*13ZL
B (69)bonus 红利 )5B90[M|t
B (70)book-keeping 薄记 " 4s,a
B (71)Boston classification 波士顿分类 m|'TPy
B (72)breakeven chart 保本图 "}EydG"=
B (73)breakeven point 保本点 o#G7gzw)
B (74)breaking-down time 复位时间 Rf7py )
B (75)budget 预算 r3#H]c
B (76)budget center 预算中心 * ,,D%
L
B (77)budget cost allowance 预算成本折让 9v^MZ^Y{
B (78)budget manual 预算手册 ns@b0'IF]
B (79)budget period 预算期间 uRJLSt9m
B (80)budgetary control 预算控制 1'M<{h<sP
B (81)budgeted capacity 预算生产能力 RzXxnx)]q
B (82)burden 制造费用 7)~/`w)P
B (83)business center 经营中心 UA}k"uM
B (84)business entity 营业个体 $B
Cqz! 4K
B (85)business unit 经营单位 "#(]{MY
B (86)buy-out management 管理性购买产权 QO 0T<V
B (87)by-product 副产品 +b
1lCa_
C (88)called-up share capital 催缴股本 Ip|7JL0Z
C (89)capacity 生产能力 pS9CtQqvgy
C (90)capacity ratios 生产能力比率 EY':m_7W
C (91)capital 资本 JeuW/:Wv
C (92)capital assets pricing model 资本资产计价模式 &%rXRP
C (93)capital commitment 承诺资本
W&)OiZN
C (94)capital employed 已运用的资本 TR|G4l?
C (95)capital expenditure 资本支出 R|`}z"4C
C (96)capital expenditure authorization 资本支出核准 zkB_$=sbn#
C (97)capital expenditure control 资本支出控制 Bx2E9/S3
C (98)capital expenditure proposal 资本支出申请 >AV?g8B;
C (99)capital funding planning 资本基金筹集计划 WC0@g5;1[
C (100)capital gain 资本收益 t/pHdxX*C7
C (101)capital investment appraisal 资本投资评估 u
J
GYXlLE
C (102)capital maintenance 资本保全 XswEAz0=
C (103)capital resource planning 资本资源计划 U_Id6J]8
C (104)capital surplus 资本盈余 p\~ lPXK
C (105)capital turnover 资本周转率 !ZHPR:k|
C (106)card 记录卡 { 6*h';~
C (107)cash 现金 DM"`If%3j
C (108)cash account 现金账户 Jy{A1i@4~s
C (109)cash book 现金账薄 gtJUQu p2
C (110)cash cow 金牛产品 %.[t(F
C (111)cash flow 现金流量 $D1Pk
C (112)cash discounted 现金贴现 e$fxC-sZ
C (113)cash flow budget 现金流量预算 qbpvTTF
C (114)cash flow statement 现金流量表 1vu=2|QN
C (115)cash ledger 现金分类账 lhKd<Y"
C (116)cash limit 现金限额 P*Uu)mG)G
C (117)CCA 现时成本会计 Xb5n;=)
C (118)center 中心 >?'cZTNk]
C (119)changeover time 变更时间 Fn yA;,*
C (120)chartered entity 特许经济个体 =&< s*-l[
C (121)cheque 支票 i` n,{{x&4
C (122)cheque register 支票登记薄 ;VNwx(1l`
C (123)coin analysis 零钱分类 79z(n[^
C (124)classification 分类 8it|yK.G@&
C (125)clock card 工时卡 qJKD|=_
C (126)code 代码 /!ux P~2U
C (127)commitment accounting 承诺确认会计 lmgMR|v
C (128)common cost 共同成本 _\1wLcFj
C (129)company limited by guarantee 有限担保责任公司 mN!>BqvN