A (1)ABC 作业基础成本计算 vk><S|[n
A (2)absorbed overhead 已吸收制造费用 O~*`YsL9
A (3)absorption costing 吸收成本计算 ` W}Bc
A (4)account 账户,报表 E+"m@63
A (5)accounting postulate 会计假设 Z1dLC'/b]
A (6)accounting series release 会计公告文件 Z#vU~1W
A (7)accounting valuation 会计计价 +tCNJ<S@l$
A (8)account sale 承销清单 h_y;
NB(w
A (9)accountability concept 经营责任概念 59MpHkr
A (10)accountancy 会计职业 N|-'Fu
A (11)accountant 会计师 P1_ZGeom*
A (12)accounting 会计
U(6=;+q
A (13)agency cost 代理成本 dd-`/A
@
A (14)accounting bases 会计基础 PZ.q
A (15)accounting manual 会计手册 h0z>dLA#2
A (16)accounting period 会计期间 !;, Dlq-}
A (17)accounting policies 会计方针 y[A%EMd
A (18)accounting rate of return 会计报酬率 ($T"m-e
A (19)accounting reference date 会计参照日 Q<O(Ix
A (20)accounting reference period 会计参照期间 /%{Qf
A (21)accrual concept 应计概念 U6xs
'0
A (22)accrual expenses 应计费用 N<e72x
A (23)acid test ration 速动比率(酸性测试比率) cii!
WCu
A (24)acquisition 购置 Qq{>]5<
A (25)acquisition accounting 收购会计 [XbNZ6
A (26)activity based accounting 作业基础成本计算 <|>7?#s2=
A (27)adjusting events 调整事项 e.'6q
($3
A (28)administrative expenses 行政管理费 YIn
H8Ex
A (29)advice note 发货通知 Hs`j6yuc9
A (30)amortization 摊销 ad#4W0@S
A (31)analytical review 分析性检查 Ad)::9
K?J
A (32)annual equivalent cost 年度等量成本法 :~wU/dEEiz
A (33)annual report and accounts 年度报告和报表 Wi2Tg^
A (34)appraisal cost 检验成本 I3hN7
A (35)appropriation account 盈余分配账户 Iw[7;B5v
A (36)articles of association 公司章程细则 | k?r1dj%O
A (37)assets 资产 6d{&1-@>
A (38)assets cover 资产保障 AI,Jy%62/
A (39)asset value per share 每股资产价值
7GDrH/yK
A (40)associated company 联营公司
!XQq*
A (41)attainable standard 可达标准 E(-@F%Q
A (42)attributable profit 可归属利润 ]L/AW
A (43)audit 审计 ! _p(H
A (44)audit report 审计报告 d1BE;9*/7
A (45)auditing standards 审计准则 Me2qOc^Z-
A (46)authorized share capital 额定股本 UfSqiu
A (47)available hours 可用小时 FMEW['
A (48)avoidable costs 可避免成本 tl"?AQcBR
B (49)back-to-back loan 易币贷款 x2h5,.K
B (50)backflush accounting 倒退成本计算 k1E(SXcW9
B (51)bad debts 坏帐 )8&;Q9'o
B (52)bad debts ratio 坏帐比率 N9cCfB\`
B (53)bank charges 银行手续费 srQ]TYH ,
B (54)bank overdraft 银行透支 %3Tz%>n
B (55)bank reconciliation 银行存款调节表 T
*{nf
B (56)bank statement 银行对账单 vhd +A
B (57)bankruptcy 破产
11YpC;[o
B (58)basis of apportionment 分摊基础 .I %`yhCW
B (59)batch 批量 W|CZA
B (60)batch costing 分批成本计算 ?:DUsg
B (61)beta factor B(市场)风险因素 Z/G?wD|B
B (62)bill 账单 GV0-"9uwX~
B (63)bill of exchange 汇票 yvIzgwN%s!
B (64)bill of landing 提单 %EEQ^lm
B (65)bill of materials 用料预计单 6-Id{m x
B (66)bill payable 应付票据 9p4=iXfR
B (67)bill receivable 应收票据 +x]3 -s
B (68)bin card 存货记录卡 Bdr'd? u<A
B (69)bonus 红利 -*[:3%
B (70)book-keeping 薄记 hl$X.O
B (71)Boston classification 波士顿分类 2(i|n=
B (72)breakeven chart 保本图 SIZZFihcYh
B (73)breakeven point 保本点 oM(8'{S=
B (74)breaking-down time 复位时间 KdXqW0nm
B (75)budget 预算 EE5mVC&
B (76)budget center 预算中心 N;S1s0FN
B (77)budget cost allowance 预算成本折让 _b"K,[0o
B (78)budget manual 预算手册 C K9FAuU
B (79)budget period 预算期间 .R]DT5
B (80)budgetary control 预算控制 O9ar|8y
B (81)budgeted capacity 预算生产能力 b'%)?{E
B (82)burden 制造费用 MqjdW
B (83)business center 经营中心 g[Q+DT
B (84)business entity 营业个体 .]YTS
B (85)business unit 经营单位 7 g|EqJ7
B (86)buy-out management 管理性购买产权 W <u,S
B (87)by-product 副产品 >
JV$EY,
C (88)called-up share capital 催缴股本 YY4q99^K
C (89)capacity 生产能力 K~6u5 a9s
C (90)capacity ratios 生产能力比率 ):lH
C (91)capital 资本 5tl($j
C (92)capital assets pricing model 资本资产计价模式 UY(\T8
C (93)capital commitment 承诺资本 n7/>+V+
C (94)capital employed 已运用的资本 -*$ s ;G#
C (95)capital expenditure 资本支出 mtmTlGp6Lc
C (96)capital expenditure authorization 资本支出核准 C7FxV2
C (97)capital expenditure control 资本支出控制 hsHbT^Qm
C (98)capital expenditure proposal 资本支出申请 L6./5`b
s
C (99)capital funding planning 资本基金筹集计划 N6HeZB":
C (100)capital gain 资本收益 g OK
C (101)capital investment appraisal 资本投资评估
<Hr~|oG
C (102)capital maintenance 资本保全 K\FLA_J
C (103)capital resource planning 资本资源计划 Lp)P7Yt-
C (104)capital surplus 资本盈余 sa TS8p z
C (105)capital turnover 资本周转率 HR;I}J 9
C (106)card 记录卡 (H8JV1J
C (107)cash 现金 sYbmL`{
C (108)cash account 现金账户 uUb`Fy9
C (109)cash book 现金账薄 *-*SCA`E^=
C (110)cash cow 金牛产品 Y5c[9\'\
C (111)cash flow 现金流量 V8#NXUg<!
C (112)cash discounted 现金贴现 {1gT{2/~@
C (113)cash flow budget 现金流量预算 O-huC:zZh
C (114)cash flow statement 现金流量表 )-X/"d
C (115)cash ledger 现金分类账 GvZ[3GT
C (116)cash limit 现金限额 ~+C)0Yn
C (117)CCA 现时成本会计 c:[ZknnCe
C (118)center 中心 &->ngzg
C (119)changeover time 变更时间 zdm2`D;~p
C (120)chartered entity 特许经济个体 z'7XGO'Lo
C (121)cheque 支票 RO
@=&3s
C (122)cheque register 支票登记薄 3l"8_zLP
C (123)coin analysis 零钱分类 a 7685Y
C (124)classification 分类 VeSQq
C (125)clock card 工时卡 w+wtr[;wwL
C (126)code 代码 g^^pPVK_
C (127)commitment accounting 承诺确认会计 c]n"1YNm
C (128)common cost 共同成本 B77`azwF
C (129)company limited by guarantee 有限担保责任公司 `FEa(Q+s