A (1)ABC 作业基础成本计算 1$);V,DK!
A (2)absorbed overhead 已吸收制造费用 3b+7^0frY#
A (3)absorption costing 吸收成本计算 &}>|5>cJu
A (4)account 账户,报表 tB
GkRd!
A (5)accounting postulate 会计假设 Yr5iZ~V$
A (6)accounting series release 会计公告文件 SrdE>fNbs
A (7)accounting valuation 会计计价 3aEt>x
A (8)account sale 承销清单 v>rqOI
A (9)accountability concept 经营责任概念 M`)s>jp@w
A (10)accountancy 会计职业 `@4 2jG}*
A (11)accountant 会计师 ?F)_T
A (12)accounting 会计 tDEXm^B2Sv
A (13)agency cost 代理成本 L& I`
#
A (14)accounting bases 会计基础 Uy(vELB
A (15)accounting manual 会计手册 B"7$!C o
A (16)accounting period 会计期间 4Sg<r,G
A (17)accounting policies 会计方针 }Vs~RJM)}
A (18)accounting rate of return 会计报酬率 9@(O\ xr
A (19)accounting reference date 会计参照日 's =Q.s
A (20)accounting reference period 会计参照期间 B1x'5S;Bq
A (21)accrual concept 应计概念 Z"l`e0{
A (22)accrual expenses 应计费用 ?nB helW^
A (23)acid test ration 速动比率(酸性测试比率) P=f<#l"v
A (24)acquisition 购置 ?+bTPl;%'
A (25)acquisition accounting 收购会计 [Xs}FJ
A (26)activity based accounting 作业基础成本计算 -;l`h
RW
A (27)adjusting events 调整事项 h |s*i
A (28)administrative expenses 行政管理费 D9}d]9]$
A (29)advice note 发货通知 !}iLO0
A (30)amortization 摊销 %T3j8fC{s
A (31)analytical review 分析性检查 %2^['8t#NH
A (32)annual equivalent cost 年度等量成本法 @:S$|D~
A (33)annual report and accounts 年度报告和报表 J% :WLQo
A (34)appraisal cost 检验成本 {[l'S
A (35)appropriation account 盈余分配账户 2v"wWap-+
A (36)articles of association 公司章程细则 C*"Rd
A (37)assets 资产 (jp1; #P!
A (38)assets cover 资产保障 )fxo
)GS
A (39)asset value per share 每股资产价值 M/n[&
A (40)associated company 联营公司 $
1ak I
A (41)attainable standard 可达标准 B$K7L'e+-
A (42)attributable profit 可归属利润 6&i[g
A (43)audit 审计 @#bBs9@gv
A (44)audit report 审计报告 uU8*$+ "
A (45)auditing standards 审计准则 VFe-#"0ZO
A (46)authorized share capital 额定股本 Xulh.:N}
A (47)available hours 可用小时 Gh>"s #+
A (48)avoidable costs 可避免成本 0-8ELX[#
B (49)back-to-back loan 易币贷款 $=\oJ-(!@S
B (50)backflush accounting 倒退成本计算 2N6Pa(6
B (51)bad debts 坏帐 $ka1X&f
B (52)bad debts ratio 坏帐比率 >xxXPvM<`
B (53)bank charges 银行手续费 NTv#{7q
B (54)bank overdraft 银行透支 d_4n0Kh0
B (55)bank reconciliation 银行存款调节表 h1Ke$#
$6
B (56)bank statement 银行对账单 F!z! :yp
B (57)bankruptcy 破产 '0\0SL
B (58)basis of apportionment 分摊基础 tEi@p;Z>
B (59)batch 批量 k#l'ko/X
B (60)batch costing 分批成本计算 5*G8W\
$
B (61)beta factor B(市场)风险因素 |_Naun=+~
B (62)bill 账单 kcg)_]~
6
B (63)bill of exchange 汇票 EG Q1li'B
B (64)bill of landing 提单 dg!1wD
B (65)bill of materials 用料预计单 [15hci+-
B (66)bill payable 应付票据 >m)2ox_B
B (67)bill receivable 应收票据 &%_y6}xIw
B (68)bin card 存货记录卡 Q1N,^
71
B (69)bonus 红利 w]]x[D]L
B (70)book-keeping 薄记 $5 q{vy
B (71)Boston classification 波士顿分类
B`RW-14g
B (72)breakeven chart 保本图 ^L*VW
gi9
B (73)breakeven point 保本点 &lXx0"-$
B (74)breaking-down time 复位时间 hEdo,gF*
B (75)budget 预算 1CF
7
B (76)budget center 预算中心 !5g)3St
B (77)budget cost allowance 预算成本折让 \K4CbZ,.
B (78)budget manual 预算手册 h=p-0 Mx .
B (79)budget period 预算期间 S 2{ ?W
B (80)budgetary control 预算控制 &?`d8\z
B (81)budgeted capacity 预算生产能力 3rXL0&3w%
B (82)burden 制造费用 a9mr-`<
B (83)business center 经营中心 e!:?_z."
B (84)business entity 营业个体 o'= [<
B (85)business unit 经营单位 b&|YQW}~
B (86)buy-out management 管理性购买产权 BIb{<tG^N
B (87)by-product 副产品 ;6\Ski0=l
C (88)called-up share capital 催缴股本 i?P]}JENM
C (89)capacity 生产能力 {
V=:O
C (90)capacity ratios 生产能力比率 CwCo"%E8}
C (91)capital 资本 &CPe$'FYI
C (92)capital assets pricing model 资本资产计价模式 kBDe*K.V
C (93)capital commitment 承诺资本 e\|E; l
C (94)capital employed 已运用的资本 eBLHT
C (95)capital expenditure 资本支出 '3Lx!pMhN
C (96)capital expenditure authorization 资本支出核准 4n.i<K8K[
C (97)capital expenditure control 资本支出控制 V)@nRJ g
C (98)capital expenditure proposal 资本支出申请 v J,xz*rc`
C (99)capital funding planning 资本基金筹集计划 |)>GeE
C (100)capital gain 资本收益 %]P@G^Bv
C (101)capital investment appraisal 资本投资评估 ]i_):@
C (102)capital maintenance 资本保全 6|(7G64{
C (103)capital resource planning 资本资源计划 [{.\UkV@
C (104)capital surplus 资本盈余 WLj_Zo*^x
C (105)capital turnover 资本周转率 LeRh(a`=$
C (106)card 记录卡 >P]I&S-.
C (107)cash 现金 c,u$tnE)
C (108)cash account 现金账户 5]2!Bb6>
C (109)cash book 现金账薄 5p>]zij>
C (110)cash cow 金牛产品 y(p:
)Iv
C (111)cash flow 现金流量 H 29 _ /
C (112)cash discounted 现金贴现 Tl0+Bq
C (113)cash flow budget 现金流量预算 t g m{gR
C (114)cash flow statement 现金流量表 ,y{fqa4
C (115)cash ledger 现金分类账 @v:ILby4-
C (116)cash limit 现金限额 y&O_Jyg<
C (117)CCA 现时成本会计 Zqe[2()
C (118)center 中心 KG./<"c
C (119)changeover time 变更时间 ^_#gIT\
C (120)chartered entity 特许经济个体 k Y |=a
C (121)cheque 支票 uJAB)ti2I
C (122)cheque register 支票登记薄 khO<Z^wi[
C (123)coin analysis 零钱分类 |H|eH~.yg&
C (124)classification 分类 $K>d \{@+7
C (125)clock card 工时卡 @+Anv
~B.
C (126)code 代码 bKTwG@{/k
C (127)commitment accounting 承诺确认会计 k3htHCf*G$
C (128)common cost 共同成本 66y ,{t
C (129)company limited by guarantee 有限担保责任公司 ^SL}wC x