A (1)ABC 作业基础成本计算 4 5Ql7~
A (2)absorbed overhead 已吸收制造费用 N.&K"J
A (3)absorption costing 吸收成本计算 ;pU LJ}rDb
A (4)account 账户,报表 60p1.;'/a
A (5)accounting postulate 会计假设 yDyq. -Q
A (6)accounting series release 会计公告文件 c/hml4
A (7)accounting valuation 会计计价 n&Al~-Q:^
A (8)account sale 承销清单 xw=B4u'z
A (9)accountability concept 经营责任概念 1fC|_V(0
A (10)accountancy 会计职业 L~yy;)]W
A (11)accountant 会计师 |YlUt~H>
A (12)accounting 会计 >"Hj=?
A (13)agency cost 代理成本 HSUr
A (14)accounting bases 会计基础 5Pr<%}[S^
A (15)accounting manual 会计手册 cw^FOV*
A (16)accounting period 会计期间 3'']q3H
A (17)accounting policies 会计方针 3^fZUldf
A (18)accounting rate of return 会计报酬率 2`Pk@,:_
A (19)accounting reference date 会计参照日 yx}:Sgv%
A (20)accounting reference period 会计参照期间 Cn_Mz#Z
A (21)accrual concept 应计概念 J
,q:
A (22)accrual expenses 应计费用 ^|x{E20
A (23)acid test ration 速动比率(酸性测试比率) SS`\,%aog
A (24)acquisition 购置 9YvMJ
A (25)acquisition accounting 收购会计 s0`uSQ2X
A (26)activity based accounting 作业基础成本计算 ):\pD]e
A (27)adjusting events 调整事项 a
v`eA`)S
A (28)administrative expenses 行政管理费 +(P;4ZOmB
A (29)advice note 发货通知 xQD#;
7
A (30)amortization 摊销 PD$'xY|1=
A (31)analytical review 分析性检查 BHK_=2WYz
A (32)annual equivalent cost 年度等量成本法 LEhi/>T
A (33)annual report and accounts 年度报告和报表 E@@quK
A (34)appraisal cost 检验成本 aI\VqOt]
A (35)appropriation account 盈余分配账户 zO+nEsf^O
A (36)articles of association 公司章程细则 2HTZ,W
A (37)assets 资产 r`&ofk1K
A (38)assets cover 资产保障 kNjbpCE\!
A (39)asset value per share 每股资产价值 <e=0J8V8,i
A (40)associated company 联营公司 ;N
j5N B7
A (41)attainable standard 可达标准 L8$7^muad
A (42)attributable profit 可归属利润 $rlIJwqn
A (43)audit 审计 tl4;2m3w
A (44)audit report 审计报告 z^oi15D|{
A (45)auditing standards 审计准则 P_?1Rwm-45
A (46)authorized share capital 额定股本 Q7SS<'(
A (47)available hours 可用小时 My[L3KTTp
A (48)avoidable costs 可避免成本 O-G@To3\
B (49)back-to-back loan 易币贷款 %
,X(GwX
B (50)backflush accounting 倒退成本计算 'Wi*[
B (51)bad debts 坏帐
AI)9E=D%
B (52)bad debts ratio 坏帐比率 1XZ&X]
B (53)bank charges 银行手续费 lS,Hr3Lz
B (54)bank overdraft 银行透支 %|u"0/
B (55)bank reconciliation 银行存款调节表
r|#4+'
B (56)bank statement 银行对账单 %_z]iz4
B (57)bankruptcy 破产 HKh)T$IZM
B (58)basis of apportionment 分摊基础 gz88$BT
B (59)batch 批量 95+}NJ;r
B (60)batch costing 分批成本计算 oFsMQ Py
B (61)beta factor B(市场)风险因素 @-7K~in?^
B (62)bill 账单 'shOSB
B (63)bill of exchange 汇票 JRNyvG>j
B (64)bill of landing 提单 z;3}GxE-si
B (65)bill of materials 用料预计单 ce;9UBkOg2
B (66)bill payable 应付票据 "~Eo=R0
O
B (67)bill receivable 应收票据 O+e8}Tmm
B (68)bin card 存货记录卡 ~<$8i}7
B (69)bonus 红利 J:Qp(s-N^:
B (70)book-keeping 薄记 L,l+1`Jz
B (71)Boston classification 波士顿分类 56v<!L5%
B (72)breakeven chart 保本图 #._!.P
B (73)breakeven point 保本点 cvC;QRx
B (74)breaking-down time 复位时间 \"lzmxe0p
B (75)budget 预算 1'd "O
@
B (76)budget center 预算中心 `^6}Dn
B (77)budget cost allowance 预算成本折让 /TB_4{
B (78)budget manual 预算手册 > W0hrt?b
B (79)budget period 预算期间 Kc(_?`
B (80)budgetary control 预算控制 l/1uP
B (81)budgeted capacity 预算生产能力 zxj!ihs<
B (82)burden 制造费用
t,H,
*2
B (83)business center 经营中心 xqG`
_S
l
B (84)business entity 营业个体 \q,w)BE
B (85)business unit 经营单位 9sRP8Nj|
B (86)buy-out management 管理性购买产权 A]n!d}?
B (87)by-product 副产品 CtE".UlCA
C (88)called-up share capital 催缴股本 O
,DX%wk,
C (89)capacity 生产能力 -&HN h\
C (90)capacity ratios 生产能力比率 aN7u
j
C (91)capital 资本 In 1.R$O
C (92)capital assets pricing model 资本资产计价模式 n =v %}@f2
C (93)capital commitment 承诺资本 hQkmB|];5
C (94)capital employed 已运用的资本 E
lYHA
C (95)capital expenditure 资本支出 {jv1hKTa
C (96)capital expenditure authorization 资本支出核准 'N}Wo}1
r
C (97)capital expenditure control 资本支出控制 3$RII-}>
C (98)capital expenditure proposal 资本支出申请 AUN Tc3
C (99)capital funding planning 资本基金筹集计划 Jv7M[SJ#x
C (100)capital gain 资本收益 <fyv^e
C (101)capital investment appraisal 资本投资评估 W6*(Y
C (102)capital maintenance 资本保全 M
r&]RTEE
C (103)capital resource planning 资本资源计划 /wK7l-S
C (104)capital surplus 资本盈余 Llzowlf e
C (105)capital turnover 资本周转率 3;Xs`dk
C (106)card 记录卡
&hF>
}O
C (107)cash 现金 !X,S2-}"
C (108)cash account 现金账户 ,CvU#ab8$
C (109)cash book 现金账薄 rDSt
~l
C (110)cash cow 金牛产品 N[mOJa:
C (111)cash flow 现金流量
qItI):9U
C (112)cash discounted 现金贴现 me9RnPe:
C (113)cash flow budget 现金流量预算 >,9t<p=Q
C (114)cash flow statement 现金流量表 ht =yzJ9Pr
C (115)cash ledger 现金分类账 1k hwwoo
C (116)cash limit 现金限额 3C[ ;2
C (117)CCA 现时成本会计 >:K3y$]_
C (118)center 中心 !O.B,
C (119)changeover time 变更时间 2L\h+)
C (120)chartered entity 特许经济个体 (+>n/I6
C (121)cheque 支票 *]EcjK%
C (122)cheque register 支票登记薄 0(..]\p^d
C (123)coin analysis 零钱分类 1n5&PNu
C (124)classification 分类 jALo;PDJ
C (125)clock card 工时卡 &v`kyc
C (126)code 代码
bhgh
]{
C (127)commitment accounting 承诺确认会计 L Y M`
C (128)common cost 共同成本 U%#=d@?
C (129)company limited by guarantee 有限担保责任公司 M,[ClQ
9