A (1)ABC 作业基础成本计算 ,]|*~dd>G
A (2)absorbed overhead 已吸收制造费用 Q!"W)tD
A (3)absorption costing 吸收成本计算 Ld3!2g2y7&
A (4)account 账户,报表 B5fF\N^
A (5)accounting postulate 会计假设 wQ/Z:
A (6)accounting series release 会计公告文件 5WG:m'$$
A (7)accounting valuation 会计计价 +2S#3m?1
A (8)account sale 承销清单 Gmp`3
A (9)accountability concept 经营责任概念 D^e7%FX
A (10)accountancy 会计职业 %t<ba[9F
A (11)accountant 会计师 A J"/T+g_
A (12)accounting 会计 caC(KK#<
A (13)agency cost 代理成本 om}jQJ]KH
A (14)accounting bases 会计基础 ~6-6a
Yhe
A (15)accounting manual 会计手册
Y+'522er
A (16)accounting period 会计期间 LX_{39?<{
A (17)accounting policies 会计方针 bjYaJtn
A (18)accounting rate of return 会计报酬率 ![a~y`<K,
A (19)accounting reference date 会计参照日 Ig M_l=
A (20)accounting reference period 会计参照期间 p$*;>YKO
A (21)accrual concept 应计概念 UAq%Y8KA
A (22)accrual expenses 应计费用 yCG<qQz
A (23)acid test ration 速动比率(酸性测试比率) ;IYH5sG{
A (24)acquisition 购置 W^AY:#eX~Q
A (25)acquisition accounting 收购会计 7JHS8C<]
A (26)activity based accounting 作业基础成本计算 Du."O]syD
A (27)adjusting events 调整事项 =FtJa3mHK
A (28)administrative expenses 行政管理费 a#G]5TZ
A (29)advice note 发货通知 +1j+%&).
A (30)amortization 摊销 /l@h[}g+d-
A (31)analytical review 分析性检查 K?:wX(JYT
A (32)annual equivalent cost 年度等量成本法 JDy ;Jb
A (33)annual report and accounts 年度报告和报表 &33.mdBH
A (34)appraisal cost 检验成本 ]J* y`jn
A (35)appropriation account 盈余分配账户 &\/b(|>
A (36)articles of association 公司章程细则
#\)tz z
A (37)assets 资产 ^HasT4M+x
A (38)assets cover 资产保障 Zc9j_.?*
A (39)asset value per share 每股资产价值 =ykOh_M
A (40)associated company 联营公司 ZT'Sw%U:
A (41)attainable standard 可达标准 XU19+mW=P
A (42)attributable profit 可归属利润 3JR1If
A (43)audit 审计
Nu%:7
A (44)audit report 审计报告 `Ufv,_n
A (45)auditing standards 审计准则 +)gXU Vwd
A (46)authorized share capital 额定股本 9M$N>[og
A (47)available hours 可用小时 }475c{
A (48)avoidable costs 可避免成本 0{
;[k
B (49)back-to-back loan 易币贷款 oz- k_9%
B (50)backflush accounting 倒退成本计算 c&JYbq
B (51)bad debts 坏帐 >&3ATH;&(
B (52)bad debts ratio 坏帐比率 w(xRL#%
B (53)bank charges 银行手续费 2og8VI
B (54)bank overdraft 银行透支 &G"r>,HU
B (55)bank reconciliation 银行存款调节表 G]- wN7G
B (56)bank statement 银行对账单
A->y#KQ
B (57)bankruptcy 破产 }_{QsPx9
B (58)basis of apportionment 分摊基础 VF<C#I
B (59)batch 批量 3]9twfF 'J
B (60)batch costing 分批成本计算 "<J%@
B (61)beta factor B(市场)风险因素 hIr
$^%
B (62)bill 账单 4JD 8w3u/
B (63)bill of exchange 汇票 2iM8V
B (64)bill of landing 提单 yU@~UCmja
B (65)bill of materials 用料预计单 BOQeP/>
B (66)bill payable 应付票据 N3`W%ws`~
B (67)bill receivable 应收票据 9C{\=?e;
B (68)bin card 存货记录卡 <15PO
B
B (69)bonus 红利 C,!}WB@VME
B (70)book-keeping 薄记 Twj?SV
B (71)Boston classification 波士顿分类 U|%y`PZ
B (72)breakeven chart 保本图 f
@cs<x
B (73)breakeven point 保本点 MK<VjpP0(
B (74)breaking-down time 复位时间 .u_k?.8|
B (75)budget 预算 K~# wvUb
B (76)budget center 预算中心 joN}N }U
B (77)budget cost allowance 预算成本折让 r_kw "9
B (78)budget manual 预算手册 h!*++Y?&0
B (79)budget period 预算期间 R;XR?59:.
B (80)budgetary control 预算控制 5w#*JK
B (81)budgeted capacity 预算生产能力 R "&(Ae?LR
B (82)burden 制造费用 Y)@PGxjz
B (83)business center 经营中心 .2b)
rKo~
B (84)business entity 营业个体 v^lR]9;
B (85)business unit 经营单位 <}E^r_NvD
B (86)buy-out management 管理性购买产权 'ZHu=UT7_
B (87)by-product 副产品 47iwb
C (88)called-up share capital 催缴股本 }bv0~}G4
C (89)capacity 生产能力 /Jc?;@{
C (90)capacity ratios 生产能力比率 J\%<.S>
C (91)capital 资本 x,Cc$C~YP
C (92)capital assets pricing model 资本资产计价模式 xmDX1sL**
C (93)capital commitment 承诺资本 G=8w9-Ww
C (94)capital employed 已运用的资本 sX&M+'h
C (95)capital expenditure 资本支出 #&1Y!kbdd
C (96)capital expenditure authorization 资本支出核准 !_`T8pJ`
C (97)capital expenditure control 资本支出控制
,qRSB>5c
C (98)capital expenditure proposal 资本支出申请 {tE/Jv $
C (99)capital funding planning 资本基金筹集计划 _e.b#
{=9
C (100)capital gain 资本收益 i;0`d0^
C (101)capital investment appraisal 资本投资评估 3_atv'I
C (102)capital maintenance 资本保全 }eX_p6bBw
C (103)capital resource planning 资本资源计划 ndm19M8Y|
C (104)capital surplus 资本盈余 -?b@ 6U
C (105)capital turnover 资本周转率 !40t:+I
C (106)card 记录卡 /s%I(iP4
C (107)cash 现金 n;"4`6L~
C (108)cash account 现金账户 {zGIQG9
C (109)cash book 现金账薄 vtFA#})~
C (110)cash cow 金牛产品 NEO~|B*oDU
C (111)cash flow 现金流量 lO9{S=N
C (112)cash discounted 现金贴现 &F}1\6{fL
C (113)cash flow budget 现金流量预算 We]X+>BlO
C (114)cash flow statement 现金流量表 !dLz ?0
C (115)cash ledger 现金分类账 t.pg;#
C (116)cash limit 现金限额 );h\0w>3
C (117)CCA 现时成本会计 &,Q{l$`X
C (118)center 中心 e76@-fg
C (119)changeover time 变更时间 $Yz &x%Lb
C (120)chartered entity 特许经济个体 8m A6l0
C (121)cheque 支票 Vk_*]wU
C (122)cheque register 支票登记薄 K74oRKv
C (123)coin analysis 零钱分类 vc2xAAQ
C (124)classification 分类 z1+rz%
C (125)clock card 工时卡 Z-<v5aF
C (126)code 代码 hkgPC-
C (127)commitment accounting 承诺确认会计 ](0Vm_es
C (128)common cost 共同成本 fC3IxlG
C (129)company limited by guarantee 有限担保责任公司 IQ{Xj3;?y