A (1)ABC 作业基础成本计算 ?cH,!2
A (2)absorbed overhead 已吸收制造费用 mx ]a@tu
A (3)absorption costing 吸收成本计算 7F;dLd'
A (4)account 账户,报表 c'XvZNf .C
A (5)accounting postulate 会计假设 M<
1rQW'
A (6)accounting series release 会计公告文件 M;$LB@h
A (7)accounting valuation 会计计价 rZt7C(FM$7
A (8)account sale 承销清单 iYE7BUH=
A (9)accountability concept 经营责任概念 Wi5rXZS
A (10)accountancy 会计职业 iL ](w3EM
A (11)accountant 会计师 $X;wj5oj
A (12)accounting 会计 *}n)KK7aT
A (13)agency cost 代理成本 v6$ }saTX
A (14)accounting bases 会计基础 @TWt M#
A (15)accounting manual 会计手册 ZnVx'Y
A (16)accounting period 会计期间 KXtc4wra
A (17)accounting policies 会计方针 i=ztWKwKf
A (18)accounting rate of return 会计报酬率 r'GD
A (19)accounting reference date 会计参照日 5IsRIz[`TK
A (20)accounting reference period 会计参照期间 [&B}{6wry
A (21)accrual concept 应计概念 U&\2\z3{
A (22)accrual expenses 应计费用 M.loG4r!
A (23)acid test ration 速动比率(酸性测试比率) G=Qslrtg
A (24)acquisition 购置 -l ?J
A (25)acquisition accounting 收购会计 `H7V['
A (26)activity based accounting 作业基础成本计算 $d +n},[C{
A (27)adjusting events 调整事项 )HFl 0[vT
A (28)administrative expenses 行政管理费 tI&E@
A (29)advice note 发货通知 +=qazE<:0
A (30)amortization 摊销 w{HDCPuS
A (31)analytical review 分析性检查 1,/L&_=_A
A (32)annual equivalent cost 年度等量成本法 nd
Y1j5
A (33)annual report and accounts 年度报告和报表 w2mL L?P
A (34)appraisal cost 检验成本
x|6#
/m
A (35)appropriation account 盈余分配账户 tK$x=9M
A (36)articles of association 公司章程细则 "V>7u{T
A (37)assets 资产 <r1N6(n
A (38)assets cover 资产保障 Kr*s]O
A (39)asset value per share 每股资产价值 OGC|elSM
A (40)associated company 联营公司 G.}Ex!8R7_
A (41)attainable standard 可达标准 U_/<tWl\[3
A (42)attributable profit 可归属利润 %mv9+WJN.
A (43)audit 审计 ,Z"l3~0\
A (44)audit report 审计报告 hny):59f
A (45)auditing standards 审计准则 JuD$CHg;#
A (46)authorized share capital 额定股本 ^&|$&7
A (47)available hours 可用小时 rf%NfU
A (48)avoidable costs 可避免成本 qZ8V/
B (49)back-to-back loan 易币贷款 )t/[z3rn
B (50)backflush accounting 倒退成本计算 n*
7mP
B (51)bad debts 坏帐 ST^@7f_
B (52)bad debts ratio 坏帐比率 S&rfMRP
B (53)bank charges 银行手续费
w,CZ*/^
B (54)bank overdraft 银行透支 j1LL[+G-"_
B (55)bank reconciliation 银行存款调节表 !{L6
4qI
B (56)bank statement 银行对账单 gkN|3^
B (57)bankruptcy 破产 -XSu;'4q
B (58)basis of apportionment 分摊基础 @$ea-fK??
B (59)batch 批量 c20'{kH
B (60)batch costing 分批成本计算 'aWzam>
B (61)beta factor B(市场)风险因素 w Jb\Q
B (62)bill 账单 1HBdIWhHv.
B (63)bill of exchange 汇票 :e&P's=
B (64)bill of landing 提单 HKr6h?Si^
B (65)bill of materials 用料预计单 ;zbF~5e
B (66)bill payable 应付票据 =}12S:Qhj
B (67)bill receivable 应收票据 D-zqu~f`
B (68)bin card 存货记录卡 j})6O! L.
B (69)bonus 红利 mB:I8g7
B (70)book-keeping 薄记 A#"AqNVWv
B (71)Boston classification 波士顿分类 ~IB~>5U!
B (72)breakeven chart 保本图 4~G++|NQ
B (73)breakeven point 保本点 f"0{e9
O]2
B (74)breaking-down time 复位时间 fYU-pdWP
T
B (75)budget 预算 oXR%A7
B (76)budget center 预算中心 ,a I0Aw
B (77)budget cost allowance 预算成本折让 $X %w9le
B (78)budget manual 预算手册 D\:~G}M
B (79)budget period 预算期间 CPI7&jqu
B (80)budgetary control 预算控制 =a_B' ^`L
B (81)budgeted capacity 预算生产能力 F?LTWm
B (82)burden 制造费用 d45JT?qg&
B (83)business center 经营中心 (>
v1)*r
B (84)business entity 营业个体 %rz.>4i)(
B (85)business unit 经营单位 jocu=Se@
B (86)buy-out management 管理性购买产权 @Y#{[@Hp%
B (87)by-product 副产品 s-Mzl?o
C (88)called-up share capital 催缴股本 C?Sy
90f
C (89)capacity 生产能力 o
<lS90J
C (90)capacity ratios 生产能力比率 [hf#$Dl|
C (91)capital 资本 r9/PmZo4x
C (92)capital assets pricing model 资本资产计价模式 nKFua l3
C (93)capital commitment 承诺资本 OG_2k3v
C (94)capital employed 已运用的资本 O; qerE?i`
C (95)capital expenditure 资本支出 N'fE^jqU
C (96)capital expenditure authorization 资本支出核准 H\f.a R=
C (97)capital expenditure control 资本支出控制 T
j7i#o
C (98)capital expenditure proposal 资本支出申请 \advFKN
C (99)capital funding planning 资本基金筹集计划 pZ/aZg1Ld
C (100)capital gain 资本收益 -vXX u;frt
C (101)capital investment appraisal 资本投资评估 9:bC{n
C (102)capital maintenance 资本保全 `N~;X~XFk
C (103)capital resource planning 资本资源计划 7W[}7Y
C (104)capital surplus 资本盈余 7P`|wNq
C (105)capital turnover 资本周转率 "28b&pm
C (106)card 记录卡 R4<