A (1)ABC 作业基础成本计算 9e:}qO5)
A (2)absorbed overhead 已吸收制造费用 j,c8_;X!
A (3)absorption costing 吸收成本计算 t!"XQ$g'
A (4)account 账户,报表 h#iFp9N
A (5)accounting postulate 会计假设 ,awp)@VG7
A (6)accounting series release 会计公告文件 l;gj],*
A (7)accounting valuation 会计计价 ssy+x;<x,
A (8)account sale 承销清单 C3
m#v[+
A (9)accountability concept 经营责任概念 v<qiu>sbz}
A (10)accountancy 会计职业 ve|`I=?2
A (11)accountant 会计师 47c` ) *Hc
A (12)accounting 会计 eVYUJ,
A (13)agency cost 代理成本 ix=H=U]Q{
A (14)accounting bases 会计基础 }4n?k'_s?
A (15)accounting manual 会计手册 uBe1{Z
A (16)accounting period 会计期间 cPgz?,hE
A (17)accounting policies 会计方针
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xpU
A (18)accounting rate of return 会计报酬率 _+\hDV>v
A (19)accounting reference date 会计参照日 9-9:]2~g!
A (20)accounting reference period 会计参照期间 @9!,]n
A (21)accrual concept 应计概念 oqOXRUy
A (22)accrual expenses 应计费用 r ]cC4%in
A (23)acid test ration 速动比率(酸性测试比率) J0hY~B~X
A (24)acquisition 购置 H8}}R~ZO
A (25)acquisition accounting 收购会计 Fq<;-
A (26)activity based accounting 作业基础成本计算 '0!IF&p'
A (27)adjusting events 调整事项 Gv};mkX[N
A (28)administrative expenses 行政管理费 nPj+mg
A (29)advice note 发货通知
IiV#V
A (30)amortization 摊销 |# zznT"
A (31)analytical review 分析性检查 LK^t](F
A (32)annual equivalent cost 年度等量成本法 I=,u7w`m
A (33)annual report and accounts 年度报告和报表 qOKC2WD
A (34)appraisal cost 检验成本 /_rg*y*
A (35)appropriation account 盈余分配账户 esM<.
A (36)articles of association 公司章程细则 #
z\{BtK
A (37)assets 资产 +r+H`cT@
A (38)assets cover 资产保障 $^2 j#]uX
A (39)asset value per share 每股资产价值 :W/,V^x}
A (40)associated company 联营公司 myj^c>1Iz
A (41)attainable standard 可达标准 3??*G8Yp
A (42)attributable profit 可归属利润 VS#i>nlT
A (43)audit 审计 hupYiI~
A (44)audit report 审计报告 q?=eD^]
A (45)auditing standards 审计准则 b (,X3x*
A (46)authorized share capital 额定股本 Z81{v<c;
A (47)available hours 可用小时 9xvE?8;M#
A (48)avoidable costs 可避免成本 #0HF7C3
B (49)back-to-back loan 易币贷款 GA{Q6]B
B (50)backflush accounting 倒退成本计算 >o\[?QvP
B (51)bad debts 坏帐 {GS7J
B (52)bad debts ratio 坏帐比率 `3$
S^|v
B (53)bank charges 银行手续费 %EuXL% B
B (54)bank overdraft 银行透支 }@pe`AF^
B (55)bank reconciliation 银行存款调节表 'y#kRC=G:
B (56)bank statement 银行对账单 T#1>pED
B (57)bankruptcy 破产 NC 0H5
B (58)basis of apportionment 分摊基础 4:=eO!6
B (59)batch 批量 >Hr0ScmN@"
B (60)batch costing 分批成本计算 0;-S){
B (61)beta factor B(市场)风险因素 5Dy800.B2
B (62)bill 账单 iaR^] |7_
B (63)bill of exchange 汇票 _ "ysJ&
B (64)bill of landing 提单 >sE5zj|V
B (65)bill of materials 用料预计单 {)eV) 2a
B (66)bill payable 应付票据 -IR9^)
B (67)bill receivable 应收票据 *R*Tmo"
B (68)bin card 存货记录卡 Te"<.0~1
B (69)bonus 红利 "R$ee^
B (70)book-keeping 薄记 B
0%kq7>g
B (71)Boston classification 波士顿分类 ~>@Dn40
B (72)breakeven chart 保本图 0;Y_@UVj
B (73)breakeven point 保本点 w+cI0lj
B (74)breaking-down time 复位时间 V(3udB@
K
B (75)budget 预算 x C'>W"pY
B (76)budget center 预算中心 lqOv_q
B (77)budget cost allowance 预算成本折让 n>X
B (78)budget manual 预算手册 vm+EzmO,!
B (79)budget period 预算期间 39JLi~j,
B (80)budgetary control 预算控制 )gNHD?4x
B (81)budgeted capacity 预算生产能力 %Gn(b1X
B (82)burden 制造费用 $-VW)~Sl
B (83)business center 经营中心 I\sCH
B (84)business entity 营业个体 ^/HE_keY
B (85)business unit 经营单位 a%f5dj+
B (86)buy-out management 管理性购买产权 Rww"Z=F
B (87)by-product 副产品 F!VC19<1O8
C (88)called-up share capital 催缴股本 J#CF S G
C (89)capacity 生产能力 R|{6JsjG10
C (90)capacity ratios 生产能力比率 3Gt'<E| "
C (91)capital 资本 f #414ja
C (92)capital assets pricing model 资本资产计价模式 =o=)EU{~
C (93)capital commitment 承诺资本 o([+Pp
C (94)capital employed 已运用的资本 K}O~tff
C (95)capital expenditure 资本支出 LX
j Tqp'
C (96)capital expenditure authorization 资本支出核准 tk
WWR%c"
C (97)capital expenditure control 资本支出控制 7,|-%!p[
C (98)capital expenditure proposal 资本支出申请 bTKzwNx
C (99)capital funding planning 资本基金筹集计划 tiwhG%?2
C (100)capital gain 资本收益 _y`'T;~OY
C (101)capital investment appraisal 资本投资评估 |mrAvm}
C (102)capital maintenance 资本保全 :$[m[y7i
C (103)capital resource planning 资本资源计划 bdq
o2Z
O
C (104)capital surplus 资本盈余 *D]/V
U
C (105)capital turnover 资本周转率 z@&_3 Gl
C (106)card 记录卡 A1\;6W:
C (107)cash 现金 Cs%'Af
C (108)cash account 现金账户 G\TyXq_4
C (109)cash book 现金账薄 %@*diJ
C (110)cash cow 金牛产品
~J"*ahl
C (111)cash flow 现金流量 x!!:jL'L
C (112)cash discounted 现金贴现 6ssZg@}nf{
C (113)cash flow budget 现金流量预算 $|z8WCJ
C (114)cash flow statement 现金流量表 pz?.(AmU\
C (115)cash ledger 现金分类账 )T?w,"kI
C (116)cash limit 现金限额 &e[/F@\%
C (117)CCA 现时成本会计 2NsI3M4$8
C (118)center 中心 7P]_03
C (119)changeover time 变更时间 05nG|
C (120)chartered entity 特许经济个体 \I#2Mq?
C (121)cheque 支票 !e.@Xk.P6
C (122)cheque register 支票登记薄 W
32mAz;
C (123)coin analysis 零钱分类 ImklM7A
C (124)classification 分类 G?=X!up(
C (125)clock card 工时卡 s<z{ (a
C (126)code 代码 $9*Xfb/
C (127)commitment accounting 承诺确认会计 sKjg)3Sl
C (128)common cost 共同成本 ngEjbCV+
C (129)company limited by guarantee 有限担保责任公司 0?SdAF[:z