A (1)ABC 作业基础成本计算 /_HTW\7,
A (2)absorbed overhead 已吸收制造费用 `#w#!@s#@
A (3)absorption costing 吸收成本计算 l.]wBH#RS
A (4)account 账户,报表 3UmkFK<
A (5)accounting postulate 会计假设 "g)bNgGV}
A (6)accounting series release 会计公告文件 r~JGs?GH
A (7)accounting valuation 会计计价 CS(XN>N
A (8)account sale 承销清单 d>mT+{3
A (9)accountability concept 经营责任概念 oH&@F@r:+
A (10)accountancy 会计职业 @)0
A (11)accountant 会计师
Qe7=6<
A (12)accounting 会计 oemN$g&7
A (13)agency cost 代理成本 m&b1H9ymd
A (14)accounting bases 会计基础 x#&_/oqAk
A (15)accounting manual 会计手册 $T#fCx/
A (16)accounting period 会计期间 0>Td4qr+u
A (17)accounting policies 会计方针 5M~+F"Hl
A (18)accounting rate of return 会计报酬率 X `EVjK
A (19)accounting reference date 会计参照日 j24DL+
A (20)accounting reference period 会计参照期间 Q\}-MiI/
A (21)accrual concept 应计概念 ^|zag
A (22)accrual expenses 应计费用 '_V9
FWDZ
A (23)acid test ration 速动比率(酸性测试比率) ]P#W\LZp
A (24)acquisition 购置 rM,f7hm[S*
A (25)acquisition accounting 收购会计 }y+Qj6dP
A (26)activity based accounting 作业基础成本计算 x7<NaMK\
A (27)adjusting events 调整事项 !hM`Oe`S
A (28)administrative expenses 行政管理费 ab2Cn|F
A (29)advice note 发货通知 u=qaz7E
A (30)amortization 摊销 aNY-F)XWa
A (31)analytical review 分析性检查 +6l#hO7h
A (32)annual equivalent cost 年度等量成本法 6M`gy|"(~
A (33)annual report and accounts 年度报告和报表 JFO,Q
-y\
A (34)appraisal cost 检验成本 v4Rci^ 8
A (35)appropriation account 盈余分配账户 0HU0p!yt&
A (36)articles of association 公司章程细则 kaQNcMcq
A (37)assets 资产 64#Ri!RR}
A (38)assets cover 资产保障 DnJ `]r
A (39)asset value per share 每股资产价值 5,oLl {S'
A (40)associated company 联营公司 ,SNrcwv
A (41)attainable standard 可达标准 _aOs8#(X
A (42)attributable profit 可归属利润 AaxQBTB
A (43)audit 审计 Al
6%RFt
A (44)audit report 审计报告 %XeN_
V
A (45)auditing standards 审计准则 nyqX\m-
A (46)authorized share capital 额定股本 $#+D:W)az
A (47)available hours 可用小时 -`{W~yz
A (48)avoidable costs 可避免成本
Iox )-
B (49)back-to-back loan 易币贷款 6nE/8m
B (50)backflush accounting 倒退成本计算 0;T7fKj
B (51)bad debts 坏帐 `Mt|+iT$p
B (52)bad debts ratio 坏帐比率 p`A2^FS)
B (53)bank charges 银行手续费 &+@`Si=
B (54)bank overdraft 银行透支 zj]
g
^c;
B (55)bank reconciliation 银行存款调节表 'h0>]A 2|X
B (56)bank statement 银行对账单 !~%DR~^`
B (57)bankruptcy 破产 !ry+{v+A
B (58)basis of apportionment 分摊基础 I<sUB4T>#W
B (59)batch 批量 ]S]W|m7=.Z
B (60)batch costing 分批成本计算 gg rYf*
B (61)beta factor B(市场)风险因素 "P@ SR`v#
B (62)bill 账单
Hcg7u7M{
B (63)bill of exchange 汇票 u
6?9#L(
B (64)bill of landing 提单 _V1:'T8
B (65)bill of materials 用料预计单 QtG6v<A
B (66)bill payable 应付票据 w9<'0wcs
B (67)bill receivable 应收票据 r,.j^a
B (68)bin card 存货记录卡
$V`1<>4
B (69)bonus 红利 P2f^]z
B (70)book-keeping 薄记 wG7>2*(
B (71)Boston classification 波士顿分类 BF2U$-k4
B (72)breakeven chart 保本图 x=xo9wEg
B (73)breakeven point 保本点 LFxk.-{=
B (74)breaking-down time 复位时间 !*~QB4\2b
B (75)budget 预算 $ .$nv~f
B (76)budget center 预算中心 0 AffD:
B (77)budget cost allowance 预算成本折让 bri8o"
B (78)budget manual 预算手册 kiN,N]-V
B (79)budget period 预算期间 k'|yUJ,
B (80)budgetary control 预算控制 {_*G"A 9
B (81)budgeted capacity 预算生产能力 \/j,
B (82)burden 制造费用 "|dhmV[;
B (83)business center 经营中心 |5dNJF8;Q
B (84)business entity 营业个体 ~' 955fK>
B (85)business unit 经营单位 dL+yd0b*
B (86)buy-out management 管理性购买产权 hGrX,.zj
B (87)by-product 副产品 j2IK\~W?-
C (88)called-up share capital 催缴股本 sCY
C (89)capacity 生产能力 k*6"!J%A
C (90)capacity ratios 生产能力比率 :w5g!G?z
C (91)capital 资本 v9r.w-
C (92)capital assets pricing model 资本资产计价模式 T }msF
C (93)capital commitment 承诺资本 A'~mJO/
C (94)capital employed 已运用的资本 p.8
C (95)capital expenditure 资本支出 8'zl\:@N
C (96)capital expenditure authorization 资本支出核准 vxk0@k_
C (97)capital expenditure control 资本支出控制 Yl'8"
\HF
C (98)capital expenditure proposal 资本支出申请 1Dhe!
n#
C (99)capital funding planning 资本基金筹集计划 ge?or]T1S
C (100)capital gain 资本收益 GXD<X_[
C (101)capital investment appraisal 资本投资评估 Tq)hAZ
C (102)capital maintenance 资本保全 zb4@U=?w}
C (103)capital resource planning 资本资源计划 EZ"i0u
C (104)capital surplus 资本盈余 [QQM/ ?
C (105)capital turnover 资本周转率 gfIS
C (106)card 记录卡 oxeu%wj_
C (107)cash 现金 :/5GHfyj
C (108)cash account 现金账户 *My9r.F5o
C (109)cash book 现金账薄 yl@Nyu
C (110)cash cow 金牛产品 DBaZ cO(
U
C (111)cash flow 现金流量 uK(]@H7~!c
C (112)cash discounted 现金贴现 1QD49)
C (113)cash flow budget 现金流量预算 zGz}.-F
C (114)cash flow statement 现金流量表 aN*{
nW
C (115)cash ledger 现金分类账 mejNa(D ^
C (116)cash limit 现金限额 H?Sv6W.~
C (117)CCA 现时成本会计 O>nMeU
C (118)center 中心 3J
5,V
C (119)changeover time 变更时间 6A.%)whI;
C (120)chartered entity 特许经济个体 g)$KN,gGuO
C (121)cheque 支票 /8l@ndZf
C (122)cheque register 支票登记薄 | Z7j
s"
C (123)coin analysis 零钱分类 ]v>[r?X#V
C (124)classification 分类 pi#a!Quf\
C (125)clock card 工时卡 1fIx@
C (126)code 代码 :8/ 6dx@Y(
C (127)commitment accounting 承诺确认会计 >2),HZp^I
C (128)common cost 共同成本 oidK_mU9q
C (129)company limited by guarantee 有限担保责任公司 P/WGB~NH