A (1)ABC 作业基础成本计算 `]LODgk
~
A (2)absorbed overhead 已吸收制造费用 (lb`#TTG
x
A (3)absorption costing 吸收成本计算 165WO}(;/
A (4)account 账户,报表 T Xl\hL\+
A (5)accounting postulate 会计假设 dAwS<5!
A (6)accounting series release 会计公告文件 9rWLE6`
A (7)accounting valuation 会计计价 UNY@w=]<
A (8)account sale 承销清单 Q^ q=!/qQ
A (9)accountability concept 经营责任概念 9T]va]w?#
A (10)accountancy 会计职业 Ebbe=4
A (11)accountant 会计师 [Z% l.
A (12)accounting 会计 4Qhx[Hv>(
A (13)agency cost 代理成本 5EfY9}dl
A (14)accounting bases 会计基础 Z#LUez;&t#
A (15)accounting manual 会计手册 aKD;1|)
A (16)accounting period 会计期间 }*ODM6
A (17)accounting policies 会计方针 j>V"hf
A (18)accounting rate of return 会计报酬率 :3 PG f
A (19)accounting reference date 会计参照日 2:n|x5\H
A (20)accounting reference period 会计参照期间 ;HT0w_,
A (21)accrual concept 应计概念 5A;"jp^ Z
A (22)accrual expenses 应计费用 U!
_sh<
A (23)acid test ration 速动比率(酸性测试比率) &?v#| qIh
A (24)acquisition 购置 H WOek"}Z[
A (25)acquisition accounting 收购会计 0 c,bet{m
A (26)activity based accounting 作业基础成本计算 s/\XH&KR3V
A (27)adjusting events 调整事项 78^Y;2 P]W
A (28)administrative expenses 行政管理费 lWIv(%/@
A (29)advice note 发货通知 x1:vUHwC
A (30)amortization 摊销 `GP3D~
A (31)analytical review 分析性检查 O<Jwaap
A (32)annual equivalent cost 年度等量成本法 B_b8r7Vn`
A (33)annual report and accounts 年度报告和报表 e=-YP8l
A (34)appraisal cost 检验成本 U=M#41J
A (35)appropriation account 盈余分配账户 }1@n(#|c
A (36)articles of association 公司章程细则 wiKCr/
A (37)assets 资产 -aA<.+
A (38)assets cover 资产保障 0\QYf0o
A (39)asset value per share 每股资产价值 }[
7Nb90v
A (40)associated company 联营公司 ?TRW"%
A (41)attainable standard 可达标准 Lq3(Z%
A (42)attributable profit 可归属利润 q^u6f?B
A (43)audit 审计 [6oq#
#
A (44)audit report 审计报告 F: f2s:<
A (45)auditing standards 审计准则 ;;D%
l^m+
A (46)authorized share capital 额定股本 '/n\Tg+
A (47)available hours 可用小时 j}i,G!-u
A (48)avoidable costs 可避免成本 ![qRoYpbg8
B (49)back-to-back loan 易币贷款 GsR-#tV@
B (50)backflush accounting 倒退成本计算
9F/|`
B (51)bad debts 坏帐 2f s9JP{^0
B (52)bad debts ratio 坏帐比率 g2!0vB>
B (53)bank charges 银行手续费 NEZH<#
B (54)bank overdraft 银行透支 gt#MeU
B (55)bank reconciliation 银行存款调节表 zkuv\kY/ Z
B (56)bank statement 银行对账单 yIM.j;5:~5
B (57)bankruptcy 破产 nm<L&11
B (58)basis of apportionment 分摊基础 tbL1g{Dz,
B (59)batch 批量 :
17ee
B (60)batch costing 分批成本计算 ojiM2QT}m
B (61)beta factor B(市场)风险因素 L;L2j&i%v)
B (62)bill 账单 ::kpl2r\c
B (63)bill of exchange 汇票 YmdsI+DbIu
B (64)bill of landing 提单 Vj#%B.#Zbf
B (65)bill of materials 用料预计单 p!. /
B (66)bill payable 应付票据 -t;?P2
B (67)bill receivable 应收票据 hQ\#Fhu7
B (68)bin card 存货记录卡 %?U"[F1
B (69)bonus 红利 <m-Ni
B (70)book-keeping 薄记 ajf_)G5X P
B (71)Boston classification 波士顿分类 wOD/Z8
B (72)breakeven chart 保本图 l!xgtP K
B (73)breakeven point 保本点 rGQ86L<
B (74)breaking-down time 复位时间 bkJwP s
B (75)budget 预算 O@G<B8U,K
B (76)budget center 预算中心 k9.u[y.
B (77)budget cost allowance 预算成本折让 }M;sz
B (78)budget manual 预算手册 8 ))I$+
B (79)budget period 预算期间 [~zE,!
B (80)budgetary control 预算控制 c%o5E%
B (81)budgeted capacity 预算生产能力 37.)@
B (82)burden 制造费用 !NlB%cF
B (83)business center 经营中心 (, ;MC/l
B (84)business entity 营业个体 \"<GL;
B (85)business unit 经营单位 7Y| Wy
Oq
B (86)buy-out management 管理性购买产权 J@=!w[v+
B (87)by-product 副产品 wWp?HDl"M
C (88)called-up share capital 催缴股本 D/+@d:- G
C (89)capacity 生产能力 Lh8#I&x
C (90)capacity ratios 生产能力比率 PQr#G JG7
C (91)capital 资本 z:@d@\$?
C (92)capital assets pricing model 资本资产计价模式 &utS\-;G
C (93)capital commitment 承诺资本 A- <.#
C (94)capital employed 已运用的资本 krnvFZRTQ
C (95)capital expenditure 资本支出 ~:'gvR;x
C (96)capital expenditure authorization 资本支出核准 Q*TQ*J7".X
C (97)capital expenditure control 资本支出控制 [346w
<
C (98)capital expenditure proposal 资本支出申请 A5(kOtgiT
C (99)capital funding planning 资本基金筹集计划 LIm$Wl1U
C (100)capital gain 资本收益 {EiG23!qV
C (101)capital investment appraisal 资本投资评估 *J*zml3
C (102)capital maintenance 资本保全 <"j"h=tm}
C (103)capital resource planning 资本资源计划 55u^u F
C (104)capital surplus 资本盈余 bCe[nmE2
C (105)capital turnover 资本周转率 +'{:zN5m
C (106)card 记录卡 uWM4O@Qn)d
C (107)cash 现金 '6Rs0__
C (108)cash account 现金账户 l,~ N~?
C (109)cash book 现金账薄 ;NvhL|R
C (110)cash cow 金牛产品 ?Mgt5by
C (111)cash flow 现金流量 z^SN#v$
C (112)cash discounted 现金贴现 HzFt
C (113)cash flow budget 现金流量预算 jb6ZAT<8
C (114)cash flow statement 现金流量表 0|f_C3
C (115)cash ledger 现金分类账 r&LCoe'\{i
C (116)cash limit 现金限额 qrORP3D@
C (117)CCA 现时成本会计 j:\_*f
C (118)center 中心 -h.3M0
C (119)changeover time 变更时间 k_.j%
C (120)chartered entity 特许经济个体 J}93u(T5
C (121)cheque 支票 [{Klv&>_/
C (122)cheque register 支票登记薄 *axza~d
C (123)coin analysis 零钱分类 E(L^hZMc
C (124)classification 分类
.*clY
C (125)clock card 工时卡 [jmAMF<F
C (126)code 代码 /Wta$!X{-
C (127)commitment accounting 承诺确认会计 eN7yjd'Y6
C (128)common cost 共同成本 }T^v7 LY
C (129)company limited by guarantee 有限担保责任公司 1dXO3hot