A (1)ABC 作业基础成本计算 yeI>b 1>Q
A (2)absorbed overhead 已吸收制造费用 ]"&](e6*
A (3)absorption costing 吸收成本计算 N=PSr 4
A (4)account 账户,报表 lA pZC6Iwk
A (5)accounting postulate 会计假设 gYCr,-_i
A (6)accounting series release 会计公告文件 VsJiE0'%
A (7)accounting valuation 会计计价 >J5C .hx
A (8)account sale 承销清单 (3"N~\9m
A (9)accountability concept 经营责任概念 s+?2oPa
A (10)accountancy 会计职业 Cyos*
A (11)accountant 会计师 Mj{w/'
A (12)accounting 会计 RA!q)/+
A (13)agency cost 代理成本 /w1M%10
A (14)accounting bases 会计基础 &+n9T?+b
A (15)accounting manual 会计手册 DXo]O}VF
A (16)accounting period 会计期间 ^)wKS]BQ..
A (17)accounting policies 会计方针 ?ac4GA(
A (18)accounting rate of return 会计报酬率 *a\6X(
~
A (19)accounting reference date 会计参照日 |UlG@Mn
A (20)accounting reference period 会计参照期间 -@e2/6Oi
A (21)accrual concept 应计概念 o{6q>Jm
A (22)accrual expenses 应计费用 kU+|QBA@
A (23)acid test ration 速动比率(酸性测试比率) 0,nz*UDk
A (24)acquisition 购置 Cs_&BSs
A (25)acquisition accounting 收购会计 ?!K6")SE
A (26)activity based accounting 作业基础成本计算 n1JtY75#,/
A (27)adjusting events 调整事项 TF%Xb>jy[
A (28)administrative expenses 行政管理费
[}YUi>NGA
A (29)advice note 发货通知 7o0zny3?
A (30)amortization 摊销 +J|H~`
A (31)analytical review 分析性检查 wk ^7/B
A (32)annual equivalent cost 年度等量成本法
%@Z;;5 L
A (33)annual report and accounts 年度报告和报表 jQ,Vs=*H
A (34)appraisal cost 检验成本 zs~Tu
A (35)appropriation account 盈余分配账户 @AF<Xp{
A (36)articles of association 公司章程细则 "(3u)o9
A (37)assets 资产 P`ou:M{8
A (38)assets cover 资产保障 1$8@CT^m
A (39)asset value per share 每股资产价值 MoE&)~0u&
A (40)associated company 联营公司 Z4EmRa30 p
A (41)attainable standard 可达标准 4Wp5[(bg
A (42)attributable profit 可归属利润 NNF"si\FE
A (43)audit 审计 K Ax=C}9
A (44)audit report 审计报告 %uN<^`JZ
A (45)auditing standards 审计准则 IH;sVT$M
A (46)authorized share capital 额定股本 Km;}xke6
A (47)available hours 可用小时 |DV?5>>
A (48)avoidable costs 可避免成本 Jup)A`64
B (49)back-to-back loan 易币贷款 ]'`E
B (50)backflush accounting 倒退成本计算 odSPl{. >d
B (51)bad debts 坏帐 8f/KNh7#s
B (52)bad debts ratio 坏帐比率 y-db CYMc
B (53)bank charges 银行手续费 yo=L1;H
B (54)bank overdraft 银行透支 {Q3OT
B (55)bank reconciliation 银行存款调节表 ejlns
~
B (56)bank statement 银行对账单 ?0_
<u4
B (57)bankruptcy 破产 7IkPi?&{
B (58)basis of apportionment 分摊基础 E`UkL*Q
B (59)batch 批量 J7* o%W*V
B (60)batch costing 分批成本计算 V2ih/mh
B (61)beta factor B(市场)风险因素 vY-CXWC7
B (62)bill 账单 Vw1>d+<~-)
B (63)bill of exchange 汇票 %(1OjfZc
B (64)bill of landing 提单 VD$5 Djq
B (65)bill of materials 用料预计单 %+H _V1F
B (66)bill payable 应付票据 B=!!R]dxA
B (67)bill receivable 应收票据 uYMn VE"
B (68)bin card 存货记录卡 N#K)Z5J)b
B (69)bonus 红利 st;iGg
B (70)book-keeping 薄记 :Ln)j%&
B (71)Boston classification 波士顿分类 $Lr&V~
B (72)breakeven chart 保本图 "5&"Ij,/
B (73)breakeven point 保本点 1o`1W4
Q
B (74)breaking-down time 复位时间 z.Ic?Wz7
B (75)budget 预算
/[<F
f
B (76)budget center 预算中心 =P]Z"Ok
B (77)budget cost allowance 预算成本折让 '9z
W#b
B (78)budget manual 预算手册
xgcxA:
B (79)budget period 预算期间 UDh
\%?j
B (80)budgetary control 预算控制 }6@E3z]AMO
B (81)budgeted capacity 预算生产能力 o
Fj_o
B (82)burden 制造费用 t,?,T~#9
B (83)business center 经营中心 LUbj^iQ9
B (84)business entity 营业个体 !+%gJiu:
B (85)business unit 经营单位 r8s>s6vm
B (86)buy-out management 管理性购买产权
6sBt6?_T
B (87)by-product 副产品 cu N9RG
C (88)called-up share capital 催缴股本 Z 2N6r6
C (89)capacity 生产能力 F
qH)
)2
C (90)capacity ratios 生产能力比率 w.q`E@ T*
C (91)capital 资本 ^eh
.Iml'@
C (92)capital assets pricing model 资本资产计价模式 ENZym
C (93)capital commitment 承诺资本 8Yh'/,o=L#
C (94)capital employed 已运用的资本 :)~l3:O
C (95)capital expenditure 资本支出
1.du#w
C (96)capital expenditure authorization 资本支出核准 A|\A|8=b
C (97)capital expenditure control 资本支出控制 ?6CLUu|7n
C (98)capital expenditure proposal 资本支出申请 a9-Mc5^'n
C (99)capital funding planning 资本基金筹集计划 8ttJ\m
C (100)capital gain 资本收益 e*2^
C (101)capital investment appraisal 资本投资评估 zMv`
<m%
C (102)capital maintenance 资本保全 nQ\` ]_C
C (103)capital resource planning 资本资源计划 Dy
N[Yp|V
C (104)capital surplus 资本盈余 5@2Rl>B$
C (105)capital turnover 资本周转率 1
pVw,}
C (106)card 记录卡 ~#E&E%sJ
C (107)cash 现金 V
vrsf6l]
C (108)cash account 现金账户 ,{PN6B
C (109)cash book 现金账薄 O2Qmz=%
C (110)cash cow 金牛产品 #yochxF_
C (111)cash flow 现金流量 Cw,a)XB
C (112)cash discounted 现金贴现 _d]{[&
p4t
C (113)cash flow budget 现金流量预算 !-lI<$S:
C (114)cash flow statement 现金流量表 I{89chi
C (115)cash ledger 现金分类账 Mt4
C (116)cash limit 现金限额 cy8>M))c
C (117)CCA 现时成本会计 uppa`addK
C (118)center 中心 V
*@q< rQ
C (119)changeover time 变更时间 CtCReH03
C (120)chartered entity 特许经济个体 v 6
U!(x
C (121)cheque 支票 e3ZRL91c
C (122)cheque register 支票登记薄 f6Y?),`
C (123)coin analysis 零钱分类 n+8YTjd
C (124)classification 分类 nLm'a_
C (125)clock card 工时卡 4;6"I2;zfG
C (126)code 代码 lwQ!sH[M
C (127)commitment accounting 承诺确认会计 =MqEbQn{C3
C (128)common cost 共同成本 NCKR<!(
C (129)company limited by guarantee 有限担保责任公司 j\>&]0-Iq