A (1)ABC 作业基础成本计算 U~[ tp1Z)
A (2)absorbed overhead 已吸收制造费用 ST^{?Q
A (3)absorption costing 吸收成本计算 }VXZM7@u
A (4)account 账户,报表 3!KEk?I]
A (5)accounting postulate 会计假设 1jQlwT(:
A (6)accounting series release 会计公告文件 yM*<BV
A (7)accounting valuation 会计计价 R//S(eU68\
A (8)account sale 承销清单
Eg|C
A (9)accountability concept 经营责任概念 a'A'%+2
A (10)accountancy 会计职业 m^ [VM&%
A (11)accountant 会计师 "+KAYsVtU
A (12)accounting 会计 Hqm1[G)
A (13)agency cost 代理成本 Av^<_`L:
A (14)accounting bases 会计基础 wDS(zG
A (15)accounting manual 会计手册 3k?|-js
A (16)accounting period 会计期间 `?xE-S
;Pn
A (17)accounting policies 会计方针 =OF]xpI'&a
A (18)accounting rate of return 会计报酬率 @c#M^:9Dc
A (19)accounting reference date 会计参照日 $79-)4;z
4
A (20)accounting reference period 会计参照期间 2
*@.hBi
A (21)accrual concept 应计概念 9Kd:7@U
A (22)accrual expenses 应计费用
.</.(7
A (23)acid test ration 速动比率(酸性测试比率) -axV;+"b
A (24)acquisition 购置 wZ =*ejo
A (25)acquisition accounting 收购会计 7FD.3/
A (26)activity based accounting 作业基础成本计算 R?GF,s<j
A (27)adjusting events 调整事项 Gf1O7L1rX
A (28)administrative expenses 行政管理费 #R$[?fW
A (29)advice note 发货通知 W8{zV_TBm
A (30)amortization 摊销 Hg;; >
A (31)analytical review 分析性检查 ,}_uk]AQ
A (32)annual equivalent cost 年度等量成本法 r:uW(<EP^
A (33)annual report and accounts 年度报告和报表
-z$&lP]
A (34)appraisal cost 检验成本 meNz0ve
A (35)appropriation account 盈余分配账户 b9@VD)J0E
A (36)articles of association 公司章程细则 X mX
.)h'Y
A (37)assets 资产
)!(etB=`y
A (38)assets cover 资产保障 N:Zf4
A (39)asset value per share 每股资产价值 t.E3Fh!o
A (40)associated company 联营公司 "sU ~|
A (41)attainable standard 可达标准 '=eE6=m^K
A (42)attributable profit 可归属利润 z ''-AH,
A (43)audit 审计 5.e.
BT
A (44)audit report 审计报告 mrz@Y0mgL
A (45)auditing standards 审计准则 #[{xEVf
A (46)authorized share capital 额定股本 vs~lyM/
A (47)available hours 可用小时 nzK"eNDN.
A (48)avoidable costs 可避免成本 [r5k8TB1
B (49)back-to-back loan 易币贷款 SQd`xbIuL
B (50)backflush accounting 倒退成本计算 /i)1BaF
B (51)bad debts 坏帐 -P3;7_}]:h
B (52)bad debts ratio 坏帐比率 Tx'ctd#Y
B (53)bank charges 银行手续费 Z6vm!#\
B (54)bank overdraft 银行透支 `Gp!Y
B (55)bank reconciliation 银行存款调节表 ^9C9[$Q
B (56)bank statement 银行对账单 {l -V
B (57)bankruptcy 破产 Y2,\WKa
B (58)basis of apportionment 分摊基础 T{%'"mm;
B (59)batch 批量 ]\t+zF>&Y
B (60)batch costing 分批成本计算 XUyoZl?
B (61)beta factor B(市场)风险因素 9&`ejeD
B (62)bill 账单 t846:Z%[
B (63)bill of exchange 汇票 c_r&)8
B (64)bill of landing 提单 Ma`Goi\vFk
B (65)bill of materials 用料预计单 ^BFD -p
B (66)bill payable 应付票据 )4P5i
b
B (67)bill receivable 应收票据 TGJ\f
B (68)bin card 存货记录卡 GI:$(<
B (69)bonus 红利 cOr@dUSL
B (70)book-keeping 薄记 br9`77J8
B (71)Boston classification 波士顿分类 nE)|6
B (72)breakeven chart 保本图 ]'/ZSy,
B (73)breakeven point 保本点 dn1Tu6f;|
B (74)breaking-down time 复位时间 t[ZumQ@HC
B (75)budget 预算 !7K-Kqn
B (76)budget center 预算中心 >WW5Apy[
B (77)budget cost allowance 预算成本折让 j>0~
"A
B (78)budget manual 预算手册 fii\&p7z
B (79)budget period 预算期间 +i[w& P
B (80)budgetary control 预算控制 |e@Bi#M[
B (81)budgeted capacity 预算生产能力 Nh[{
B{k
B (82)burden 制造费用 z4nVsgQ$
B (83)business center 经营中心 S}hg*mWn{$
B (84)business entity 营业个体 [n_H9$
B (85)business unit 经营单位 -~HlME*~f
B (86)buy-out management 管理性购买产权 2F[;Z*&
B (87)by-product 副产品 |UO1v A
@
C (88)called-up share capital 催缴股本 ^<e"OV
C (89)capacity 生产能力 -0)
So
C (90)capacity ratios 生产能力比率 'd"\h#
C (91)capital 资本 (pjmE7`"P
C (92)capital assets pricing model 资本资产计价模式 4D/mm(2
d$
C (93)capital commitment 承诺资本 p ?HODwZ
C (94)capital employed 已运用的资本 N
-]m <z>
C (95)capital expenditure 资本支出 %-4e8d74/
C (96)capital expenditure authorization 资本支出核准 Yb|zE
C (97)capital expenditure control 资本支出控制 Hf/2KYZ
C (98)capital expenditure proposal 资本支出申请 JAA P5ur
C (99)capital funding planning 资本基金筹集计划 `f:5w^A
C (100)capital gain 资本收益 Wb4%=2Qn
C (101)capital investment appraisal 资本投资评估 YSuwV)Y
C (102)capital maintenance 资本保全 rwxJR@Ttn
C (103)capital resource planning 资本资源计划 QsmG(1=
C (104)capital surplus 资本盈余 ^saJfr x
C (105)capital turnover 资本周转率 ~~ON!l9n
C (106)card 记录卡 7 #,+Q(2
C (107)cash 现金 P-~Avb
C (108)cash account 现金账户 ~P5!VNJ;r
C (109)cash book 现金账薄 ^yRCR] oT
C (110)cash cow 金牛产品 Oh:SH|=]#
C (111)cash flow 现金流量 >NE]TZ.F
C (112)cash discounted 现金贴现 <C4^Vem
C (113)cash flow budget 现金流量预算 ^3`98y.Q
C (114)cash flow statement 现金流量表 iR#jBqXD
C (115)cash ledger 现金分类账 &-
+&`h|s
C (116)cash limit 现金限额 U6=m4]~Z
C (117)CCA 现时成本会计 utwh"E&W
C (118)center 中心 ftq~AF
C (119)changeover time 变更时间 ,Z%!38gGsu
C (120)chartered entity 特许经济个体 ji(S ?^
C (121)cheque 支票 >t8eVMMa
C (122)cheque register 支票登记薄 >?e*;f$VdJ
C (123)coin analysis 零钱分类 _>5BFQ_
C (124)classification 分类 ej<z]{`05
C (125)clock card 工时卡 "`:#
sF9S
C (126)code 代码 /]xd[^
C (127)commitment accounting 承诺确认会计 B>47Ic
C (128)common cost 共同成本 cf@#a@7m9
C (129)company limited by guarantee 有限担保责任公司 )K2n!Fbd