A (1)ABC 作业基础成本计算 ["}rk
A (2)absorbed overhead 已吸收制造费用 2 1PFR:lP7
A (3)absorption costing 吸收成本计算 fL]Pztsk+
A (4)account 账户,报表 I7^zU3]Ul
A (5)accounting postulate 会计假设 @|'5n
A (6)accounting series release 会计公告文件 Q]o C47(
A (7)accounting valuation 会计计价 g:0#u;j^7
A (8)account sale 承销清单 h_
d<!
A (9)accountability concept 经营责任概念 fb da
A (10)accountancy 会计职业 ~ H6r.:]
A (11)accountant 会计师 !z{-?o/
A (12)accounting 会计 JMdPwI
A (13)agency cost 代理成本 "`[!L z
A (14)accounting bases 会计基础 R>`}e+-D
A (15)accounting manual 会计手册 ,ZS6jZ
A (16)accounting period 会计期间 aTBR|US
A (17)accounting policies 会计方针 ^T~gEv
A (18)accounting rate of return 会计报酬率 lD{Aa!\
A (19)accounting reference date 会计参照日 fh^lO ^
A (20)accounting reference period 会计参照期间 -+t]15
A (21)accrual concept 应计概念 moVbw`T
A (22)accrual expenses 应计费用
$)H@|<K
A (23)acid test ration 速动比率(酸性测试比率) y$<Vha
A (24)acquisition 购置 N$[$;Fm:
A (25)acquisition accounting 收购会计 7Ol}EPf#
A (26)activity based accounting 作业基础成本计算 yz2Ci0Dwy
A (27)adjusting events 调整事项 ^*~;k|;
&
A (28)administrative expenses 行政管理费 KN"S?i]X
A (29)advice note 发货通知 . @Ut?G
A (30)amortization 摊销 WL+]4Wiz
A (31)analytical review 分析性检查 hp"L8w
A (32)annual equivalent cost 年度等量成本法 SR*wvQnOx
A (33)annual report and accounts 年度报告和报表 7 h y&-<
A (34)appraisal cost 检验成本 g,:j/vR
A (35)appropriation account 盈余分配账户 4d:{HLX,
A (36)articles of association 公司章程细则 5d@t7[]
A (37)assets 资产 "7>>I D
A (38)assets cover 资产保障 +h_ !0dG
A (39)asset value per share 每股资产价值 OGiV{
9U
A (40)associated company 联营公司 2&Nb
A (41)attainable standard 可达标准 m*X[ Jtr
A (42)attributable profit 可归属利润 E+C5 h
;p&
A (43)audit 审计 ,<DB&&EV8
A (44)audit report 审计报告 m`6Yc:@E
A (45)auditing standards 审计准则 HG'{J ^t
A (46)authorized share capital 额定股本 ny-7P;->8
A (47)available hours 可用小时 Q!,<@b)
A (48)avoidable costs 可避免成本 A[WV'
!A,
B (49)back-to-back loan 易币贷款 w;v7_
B (50)backflush accounting 倒退成本计算 VOsqJJ3
B (51)bad debts 坏帐 zY+Fl~$S
B (52)bad debts ratio 坏帐比率 Z`3ufXPNlO
B (53)bank charges 银行手续费 j]0^y}5f+s
B (54)bank overdraft 银行透支 H UoyLy
B (55)bank reconciliation 银行存款调节表 Jw~( G9G
B (56)bank statement 银行对账单 )EyI0R] 5
B (57)bankruptcy 破产 kX:tc
B (58)basis of apportionment 分摊基础 L}#0I+Ml7
B (59)batch 批量 22(*J<
B (60)batch costing 分批成本计算 8vk..!7n}
B (61)beta factor B(市场)风险因素
_if|TFw;h
B (62)bill 账单 |lH;Fq{\
B (63)bill of exchange 汇票 9x+<Ik
B (64)bill of landing 提单 ZDL']*)'
B (65)bill of materials 用料预计单 B5X sGLV
B (66)bill payable 应付票据 k#bu#YZk
B (67)bill receivable 应收票据 `IINq{Zk
B (68)bin card 存货记录卡 KNgH|5Pb
B (69)bonus 红利 )Z+{|^`kJ
B (70)book-keeping 薄记 56hA]O29O
B (71)Boston classification 波士顿分类 M\b")Tu{0
B (72)breakeven chart 保本图
QH]M
B (73)breakeven point 保本点 pS 4&w8s
B (74)breaking-down time 复位时间 #[MJ|^\i
B (75)budget 预算 dMx4ykrR
B (76)budget center 预算中心 -oz`"&%
B (77)budget cost allowance 预算成本折让 HmK*b Z
B (78)budget manual 预算手册 ZV}X'qGaq
B (79)budget period 预算期间 6B$q,"%S@
B (80)budgetary control 预算控制 iAMtejw
B (81)budgeted capacity 预算生产能力 =rPrPb
B (82)burden 制造费用 :"0J=>PH:
B (83)business center 经营中心
O?EB8RB
B (84)business entity 营业个体 1G~S|,8p
B (85)business unit 经营单位 h?\2_s
B (86)buy-out management 管理性购买产权
zm9TvoC%}
B (87)by-product 副产品 =\ )IaZ
C (88)called-up share capital 催缴股本 Rd+P,PO
C (89)capacity 生产能力 !e#xx]v3
C (90)capacity ratios 生产能力比率 q^rl)
C (91)capital 资本 nA>sHy
C (92)capital assets pricing model 资本资产计价模式 !0/z>#b
C (93)capital commitment 承诺资本 $3=:E36K
C (94)capital employed 已运用的资本 N12:{U
C (95)capital expenditure 资本支出 ,G^[o,hS
C (96)capital expenditure authorization 资本支出核准 nD"~?*Lt
C (97)capital expenditure control 资本支出控制 tNs~M4TVVH
C (98)capital expenditure proposal 资本支出申请 vAP{;Q0i
C (99)capital funding planning 资本基金筹集计划 l^NC]t
C (100)capital gain 资本收益 VVWM9x
C (101)capital investment appraisal 资本投资评估 !
}3,B28
C (102)capital maintenance 资本保全 151tXSzLT
C (103)capital resource planning 资本资源计划 dEM?~?
C (104)capital surplus 资本盈余 cd;NpN
C (105)capital turnover 资本周转率 SN+S6
C (106)card 记录卡 NCA{H^CL
C (107)cash 现金 O}Ui`eWU
C (108)cash account 现金账户 Mu_i$j$vvP
C (109)cash book 现金账薄 &ntBU]<q
C (110)cash cow 金牛产品 E(<LvMiCa
C (111)cash flow 现金流量 e1
*__'
C (112)cash discounted 现金贴现 xSpC'"
C (113)cash flow budget 现金流量预算 d_}a`H
C (114)cash flow statement 现金流量表 jj\ [7 O*
C (115)cash ledger 现金分类账 V'Y{v
C (116)cash limit 现金限额 )Du-_Z
C (117)CCA 现时成本会计 #:3r4J%+~
C (118)center 中心 |pZo2F!.
C (119)changeover time 变更时间 U6 82Th
C (120)chartered entity 特许经济个体 (
U.**9b;
C (121)cheque 支票 }\v^+scD
C (122)cheque register 支票登记薄 }F`beoMAkM
C (123)coin analysis 零钱分类 |U[y_Y\a
C (124)classification 分类 dhRJg"vrQ
C (125)clock card 工时卡 +I|8Q|^SD
C (126)code 代码
B{,
Bno
C (127)commitment accounting 承诺确认会计 OsW"CF2
C (128)common cost 共同成本 VlW9UF-W
C (129)company limited by guarantee 有限担保责任公司 b5ie <s