A (1)ABC 作业基础成本计算 g=]VQ;{
A (2)absorbed overhead 已吸收制造费用 w0`8el;
A (3)absorption costing 吸收成本计算 fm1yZX?`
A (4)account 账户,报表 6g&Ev'
A (5)accounting postulate 会计假设 S>V+IKW;(
A (6)accounting series release 会计公告文件 3
G_0DS
A (7)accounting valuation 会计计价 aGq1YOD[$
A (8)account sale 承销清单
`A ^
A (9)accountability concept 经营责任概念 =C 7 WQ
A (10)accountancy 会计职业 25{-GaB
A (11)accountant 会计师 SZ(]su:
A (12)accounting 会计 (rm*KD"]
A (13)agency cost 代理成本 _ UGR+0'Q\
A (14)accounting bases 会计基础 G[$g-NU+
A (15)accounting manual 会计手册 ZGj ^,? a
A (16)accounting period 会计期间 2R];Pv
A (17)accounting policies 会计方针 hU6oWm
A (18)accounting rate of return 会计报酬率 ce:p*
A (19)accounting reference date 会计参照日 K$/&C:,Q
A (20)accounting reference period 会计参照期间 ]+A%37
A (21)accrual concept 应计概念 FS^~e-A
A (22)accrual expenses 应计费用 F(KsB5OY?
A (23)acid test ration 速动比率(酸性测试比率) U'k 0
;
A (24)acquisition 购置 +^|_vq^XR
A (25)acquisition accounting 收购会计 b|oT!s
A (26)activity based accounting 作业基础成本计算 u N8RG_Mb
A (27)adjusting events 调整事项 h5<eU;Rw+
A (28)administrative expenses 行政管理费 RG_.0'5=hc
A (29)advice note 发货通知 D$Eq~VQ
A (30)amortization 摊销 y~n1S~5cI
A (31)analytical review 分析性检查 *WaqNMD[%
A (32)annual equivalent cost 年度等量成本法 W`v$-o-
A (33)annual report and accounts 年度报告和报表 SNtk1pG>
A (34)appraisal cost 检验成本 6|n3e,&A2
A (35)appropriation account 盈余分配账户 A~}5T%qb
A (36)articles of association 公司章程细则 c*.-mS~Z`
A (37)assets 资产 'S%H"W\
A (38)assets cover 资产保障 oju,2kpH7#
A (39)asset value per share 每股资产价值 ,0a\Ka{^
A (40)associated company 联营公司 ?kdan
A (41)attainable standard 可达标准 OXJ'-EZH
A (42)attributable profit 可归属利润 .F},Z[a&
A (43)audit 审计 w)C5XX30;
A (44)audit report 审计报告 %X|u({(zb
A (45)auditing standards 审计准则 !|Wf
mU
A (46)authorized share capital 额定股本 s@IgaF {
A (47)available hours 可用小时 CorV!H4
A (48)avoidable costs 可避免成本 7YFEyX10d
B (49)back-to-back loan 易币贷款 7@
\:l~
{
B (50)backflush accounting 倒退成本计算 ,&.$r/x|?
B (51)bad debts 坏帐 8qL.L(=\/
B (52)bad debts ratio 坏帐比率 6=:s3I^
B (53)bank charges 银行手续费 1xI
B (54)bank overdraft 银行透支 JED\"(d(
B (55)bank reconciliation 银行存款调节表 y9b%P]i
B (56)bank statement 银行对账单 g%<n9AUl
B (57)bankruptcy 破产 |'-%d^Z
B (58)basis of apportionment 分摊基础 >L')0<!&
B (59)batch 批量 p(6 sN=
B (60)batch costing 分批成本计算 9l(T>B2a
B (61)beta factor B(市场)风险因素 H*e +
2
B (62)bill 账单 S$ffTdRz
B (63)bill of exchange 汇票 ;y_ ]w6|n
B (64)bill of landing 提单 Zm0' p!
B (65)bill of materials 用料预计单 #a9O3C/MP
B (66)bill payable 应付票据 m?kyAW'|
B (67)bill receivable 应收票据 $,P:B%]
B (68)bin card 存货记录卡 k%BU&%?1
B (69)bonus 红利 j#0JD!Vr
B (70)book-keeping 薄记 HuJc*op-6
B (71)Boston classification 波士顿分类 $<yhEvv
B (72)breakeven chart 保本图 P0pBR_:o
B (73)breakeven point 保本点 6$[7hlE
B (74)breaking-down time 复位时间 qVfl6q5
B (75)budget 预算 /3&MUB*z&y
B (76)budget center 预算中心 \<ysJgqUG
B (77)budget cost allowance 预算成本折让 4jt(tZS
B (78)budget manual 预算手册 AmC?qoEWQ7
B (79)budget period 预算期间 5vg="@O K
B (80)budgetary control 预算控制 Q8MIpa!:
B (81)budgeted capacity 预算生产能力 HIt
Nd
B (82)burden 制造费用 @S=9@3m{w;
B (83)business center 经营中心 1jej7p>K
B (84)business entity 营业个体 FgL892[
B (85)business unit 经营单位 =r*Ykd;W|E
B (86)buy-out management 管理性购买产权 =3 Vug2*wd
B (87)by-product 副产品 ?U{<g,^
C (88)called-up share capital 催缴股本 {
:1XN
C (89)capacity 生产能力 ES?*w@x
C (90)capacity ratios 生产能力比率 z_N";Rn
C (91)capital 资本 JQ6M,O
C (92)capital assets pricing model 资本资产计价模式 [q Uv|l1
C (93)capital commitment 承诺资本 U(#JC(E-#
C (94)capital employed 已运用的资本 !|up"T I
C (95)capital expenditure 资本支出 ^H&U_
C (96)capital expenditure authorization 资本支出核准 0Ni{UV?
k
C (97)capital expenditure control 资本支出控制 =YTcWB
C (98)capital expenditure proposal 资本支出申请 Qn,6s%n
C (99)capital funding planning 资本基金筹集计划 ypyKRsx
C (100)capital gain 资本收益 Fj(GyPFG
C (101)capital investment appraisal 资本投资评估 Z`u$#<ukX
C (102)capital maintenance 资本保全 [iEz?1.,
C (103)capital resource planning 资本资源计划 g4eW<
C (104)capital surplus 资本盈余 6y~F'/ww
C (105)capital turnover 资本周转率 O`Gq7=X
C (106)card 记录卡 ddyX+.LMk
C (107)cash 现金 ?*%_:fB
C (108)cash account 现金账户 U3N9O.VC
C (109)cash book 现金账薄 &iVdqr1,
C (110)cash cow 金牛产品 c(e>Rmh
C (111)cash flow 现金流量 y?3.W
C (112)cash discounted 现金贴现 //_H_ue$
C (113)cash flow budget 现金流量预算 z V\+za,
C (114)cash flow statement 现金流量表 - X71JU
C (115)cash ledger 现金分类账 q;")
C (116)cash limit 现金限额 OU"
%,&J
C (117)CCA 现时成本会计 &'x~<rx
C (118)center 中心 XIbZ_G^ +D
C (119)changeover time 变更时间 tw>2<zmSi%
C (120)chartered entity 特许经济个体 EgU#r@7I
C (121)cheque 支票 18!y7
_cFT
C (122)cheque register 支票登记薄 ,_fz)@)
C (123)coin analysis 零钱分类 k%sH0 9
C (124)classification 分类 6:O<k2=2
C (125)clock card 工时卡 ANy*'/f
C (126)code 代码 b.@a,:"
C (127)commitment accounting 承诺确认会计 yjg&/6
C (128)common cost 共同成本 hU8Y&R)=9
C (129)company limited by guarantee 有限担保责任公司 ~?AEtl#&"