A (1)ABC 作业基础成本计算 )UN@|IX
A (2)absorbed overhead 已吸收制造费用 W}JJaZR*X
A (3)absorption costing 吸收成本计算 >/evL
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A (4)account 账户,报表 ow]n)Te
A (5)accounting postulate 会计假设 s)_sLt8?
A (6)accounting series release 会计公告文件 udW,
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A (7)accounting valuation 会计计价 ]NsbV
A (8)account sale 承销清单 >W 8!YOc
A (9)accountability concept 经营责任概念 1xcx2L+R
A (10)accountancy 会计职业 U4^dDj
A (11)accountant 会计师 h*d&2>"0m?
A (12)accounting 会计 &5C%5C~ch
A (13)agency cost 代理成本 5E}0<&
A (14)accounting bases 会计基础 MqXA8D
A (15)accounting manual 会计手册 "f5u2=7 }
A (16)accounting period 会计期间 fZXd<Fg+
A (17)accounting policies 会计方针 #YjV3O5<
A (18)accounting rate of return 会计报酬率 r ZGA9duy
A (19)accounting reference date 会计参照日 #YhKAG@|
A (20)accounting reference period 会计参照期间 Z#^2F8,]
A (21)accrual concept 应计概念 TC J\@|yw
A (22)accrual expenses 应计费用
Q_M2!qj
A (23)acid test ration 速动比率(酸性测试比率) h`Y t4
-Y
A (24)acquisition 购置 7|"11^q
A (25)acquisition accounting 收购会计 aD0w82s]J
A (26)activity based accounting 作业基础成本计算 jS|(g##4
A (27)adjusting events 调整事项 yh lZdF
A (28)administrative expenses 行政管理费
N[zI@>x
A (29)advice note 发货通知 +h*&r~T
A (30)amortization 摊销 0^{z
q|%Q!
A (31)analytical review 分析性检查 ];j8vts&
A (32)annual equivalent cost 年度等量成本法 lzl4pnj
A (33)annual report and accounts 年度报告和报表 4!iS"QH?;^
A (34)appraisal cost 检验成本 5M*q{k
X)
A (35)appropriation account 盈余分配账户 ]Jv Z:'g}
A (36)articles of association 公司章程细则 kZf
7
A (37)assets 资产 BOfO$J}
A (38)assets cover 资产保障 Tcr&{S&o
A (39)asset value per share 每股资产价值 e#&[4 tQF
A (40)associated company 联营公司 qfN<w&P
A (41)attainable standard 可达标准 9$S2:2(G
A (42)attributable profit 可归属利润 ~5]AXi'e~
A (43)audit 审计 @WFjM
A (44)audit report 审计报告 NL2n\%n
A (45)auditing standards 审计准则 b\H(Lq17
A (46)authorized share capital 额定股本 WV?iYX!
A (47)available hours 可用小时 -hhE`Y
A (48)avoidable costs 可避免成本 9-p d{Z~l
B (49)back-to-back loan 易币贷款 vad
" N
B (50)backflush accounting 倒退成本计算 t1IC0'o-
B (51)bad debts 坏帐 H${Ym BG
B (52)bad debts ratio 坏帐比率 v }P~g
B (53)bank charges 银行手续费
xAz gQ
B (54)bank overdraft 银行透支 (|O;Ci
B (55)bank reconciliation 银行存款调节表 nE::9Yh8z
B (56)bank statement 银行对账单 h-!(O^M
B (57)bankruptcy 破产 D {>,2hC
B (58)basis of apportionment 分摊基础 bu@Pxz%_
B (59)batch 批量 0fNWI
B (60)batch costing 分批成本计算 "P0o)g+{
B (61)beta factor B(市场)风险因素 G|Q}.v
B (62)bill 账单 `qs'={YtU
B (63)bill of exchange 汇票 :UFf6T?
B (64)bill of landing 提单 PS \QbA
B (65)bill of materials 用料预计单 @RT yCr
B (66)bill payable 应付票据 T /[)U
B (67)bill receivable 应收票据 QF-.")Z
B (68)bin card 存货记录卡 y~U+MtSf#
B (69)bonus 红利 \U~ggg0h
B (70)book-keeping 薄记 /?2yo{Fg
B (71)Boston classification 波士顿分类 9DPf2`*$
B (72)breakeven chart 保本图 l 4~'CLi
B (73)breakeven point 保本点 <J`_Qc8C
B (74)breaking-down time 复位时间 ?Vt$
B (75)budget 预算 "@`M>)*o
B (76)budget center 预算中心 I|iI
,l/9
B (77)budget cost allowance 预算成本折让 $Q]`+:g*}
B (78)budget manual 预算手册 *7!}[ v_
B (79)budget period 预算期间 7 yF#G 9,
B (80)budgetary control 预算控制 P`U5kNN
B (81)budgeted capacity 预算生产能力 !M3IuDN
B (82)burden 制造费用 oHeo]<Fbv
B (83)business center 经营中心 y0A2{'w
B (84)business entity 营业个体 +R#*eo;o7
B (85)business unit 经营单位 1Rl`}7Km
B (86)buy-out management 管理性购买产权 S7N54X2JwL
B (87)by-product 副产品 F(SeD)ml
C (88)called-up share capital 催缴股本
{n.g7S~
C (89)capacity 生产能力 a$9UUH-|
C (90)capacity ratios 生产能力比率 Gg,,qJO
C (91)capital 资本 j:{<
C (92)capital assets pricing model 资本资产计价模式 kC LeHH|K
C (93)capital commitment 承诺资本 |L]dJ<
C (94)capital employed 已运用的资本 q+)KY
C (95)capital expenditure 资本支出 .fQDj{
C (96)capital expenditure authorization 资本支出核准 |vEfE{
C (97)capital expenditure control 资本支出控制 n7{1m$/
C (98)capital expenditure proposal 资本支出申请 r Ld,Izi
C (99)capital funding planning 资本基金筹集计划 Z\dILt:#z
C (100)capital gain 资本收益 y>wr $
C (101)capital investment appraisal 资本投资评估 9';0vrFeM
C (102)capital maintenance 资本保全 +{Q\B}3cj1
C (103)capital resource planning 资本资源计划 >E)UmO{S
C (104)capital surplus 资本盈余 @h^5*M
C (105)capital turnover 资本周转率 Do2y7,jv
C (106)card 记录卡 bM;tQ38*
C (107)cash 现金 v
SWqOv$
C (108)cash account 现金账户 LJI&j \
C (109)cash book 现金账薄 -AcQ_dS
C (110)cash cow 金牛产品 vz@QGgQ9~2
C (111)cash flow 现金流量 (y(V,kXwa8
C (112)cash discounted 现金贴现 JziMjR
C (113)cash flow budget 现金流量预算 O\G%rp L$w
C (114)cash flow statement 现金流量表 `=CF
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C (115)cash ledger 现金分类账 ]YOQIzkL4}
C (116)cash limit 现金限额 >@ EQarD
C (117)CCA 现时成本会计 wBeOMA
C (118)center 中心 Q[~O`Lz
C (119)changeover time 变更时间 ;B1}so1]
C (120)chartered entity 特许经济个体 &;%+Hduc
C (121)cheque 支票 b[BSUdCB
C (122)cheque register 支票登记薄 drb_GT
C (123)coin analysis 零钱分类 @&h<jM{D
C (124)classification 分类 eeL%Yp3+
C (125)clock card 工时卡 L6Ynid.k
C (126)code 代码 >8>.o[Q&
C (127)commitment accounting 承诺确认会计 ?w<x_Lo
C (128)common cost 共同成本 U][.ioc
C (129)company limited by guarantee 有限担保责任公司 }Pw5*duq