A (1)ABC 作业基础成本计算 Q"{Q]IT
A (2)absorbed overhead 已吸收制造费用 CY.i0
A (3)absorption costing 吸收成本计算 I*
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A (4)account 账户,报表 Hh;o<N>U
A (5)accounting postulate 会计假设 Yh;A
A (6)accounting series release 会计公告文件 cU=/X{&Om
A (7)accounting valuation 会计计价 &uv7`VT
A (8)account sale 承销清单 {&Sr<d5
A (9)accountability concept 经营责任概念 Js8d{\0\
A (10)accountancy 会计职业 UXV>#U?
A (11)accountant 会计师 PxZMH=
A (12)accounting 会计 +QFY.>KH
A (13)agency cost 代理成本 h|&qWv
A (14)accounting bases 会计基础 @$d_JwI
A (15)accounting manual 会计手册 9RN! <`H
A (16)accounting period 会计期间 *}`D2_uP
A (17)accounting policies 会计方针 4EEXt<c.
A (18)accounting rate of return 会计报酬率 0Z~G:$O/i
A (19)accounting reference date 会计参照日 qeZ*!H6-
A (20)accounting reference period 会计参照期间 umj5M5oe3
A (21)accrual concept 应计概念 h7W<$\P
A (22)accrual expenses 应计费用 V4
Wn
A (23)acid test ration 速动比率(酸性测试比率) syLpnNx=
A (24)acquisition 购置 >5=uq
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A (25)acquisition accounting 收购会计 0_-NE4SM/
A (26)activity based accounting 作业基础成本计算 O0#9D'{
A (27)adjusting events 调整事项 be{t yV
A (28)administrative expenses 行政管理费 wpPCkfPyL
A (29)advice note 发货通知 })@LvYK
A (30)amortization 摊销 5 l(Q#pSX
A (31)analytical review 分析性检查 4wQ>HrS)(
A (32)annual equivalent cost 年度等量成本法 ZnYoh/
A (33)annual report and accounts 年度报告和报表 (!`]S>_w9
A (34)appraisal cost 检验成本 %
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A (35)appropriation account 盈余分配账户 at `\7YfQp
A (36)articles of association 公司章程细则 ? v2JuhRe
A (37)assets 资产 a7Rg!%
r
A (38)assets cover 资产保障 @=1kr ^i
A (39)asset value per share 每股资产价值 VjVL/SO/
A (40)associated company 联营公司 \a\ApD
A (41)attainable standard 可达标准 5hbQUF
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A (42)attributable profit 可归属利润 x?B 8b-*
A (43)audit 审计 Enj],I
A (44)audit report 审计报告 +'!vm6
A (45)auditing standards 审计准则 Tb6c]?'U
A (46)authorized share capital 额定股本 wsNM'~(
A (47)available hours 可用小时 SLG3u;Ab
A (48)avoidable costs 可避免成本 [3QKBV1\
B (49)back-to-back loan 易币贷款 0if~qGm=!
B (50)backflush accounting 倒退成本计算 v(tr:[V
B (51)bad debts 坏帐 *aF<#m v
B (52)bad debts ratio 坏帐比率 .AgD`wba
B (53)bank charges 银行手续费 f}>S"fFI
B (54)bank overdraft 银行透支 7EAkY`Op
B (55)bank reconciliation 银行存款调节表 )FrXD3p
B (56)bank statement 银行对账单 PjkJsH
B (57)bankruptcy 破产 ,HQaS9vBQ
B (58)basis of apportionment 分摊基础 Q@lJ|
B (59)batch 批量 F$Q@UVA
B (60)batch costing 分批成本计算 [!E8 C9Q#!
B (61)beta factor B(市场)风险因素 <ZM8*bqi
B (62)bill 账单 a_0G4@=T
B (63)bill of exchange 汇票 i`1QR@11
B (64)bill of landing 提单 oLXQ#{([
B (65)bill of materials 用料预计单 jreY'y:
B (66)bill payable 应付票据 c|'hs
B (67)bill receivable 应收票据 ?g$dz?^CK&
B (68)bin card 存货记录卡 |H4/a;]~
B (69)bonus 红利 >@BvyZ)i
B (70)book-keeping 薄记 'nM)=
B (71)Boston classification 波士顿分类 /#M|V6n
B (72)breakeven chart 保本图 v&EHp{8Qd
B (73)breakeven point 保本点 Wh)QCp0|n
B (74)breaking-down time 复位时间 T?+xx^wYk
B (75)budget 预算 huau(s0um
B (76)budget center 预算中心 Uv06f+P(
B (77)budget cost allowance 预算成本折让 H[{
ch t
h
B (78)budget manual 预算手册 y8KJoVPiM
B (79)budget period 预算期间 l%^'K%'b
B (80)budgetary control 预算控制 S/
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B (81)budgeted capacity 预算生产能力 Pxj?W'|
B (82)burden 制造费用 U9KnW]O%"
B (83)business center 经营中心 In)#`E` g.
B (84)business entity 营业个体 &zF1&J58z
B (85)business unit 经营单位 eFPDW;
B (86)buy-out management 管理性购买产权 B%L0g.D"
B (87)by-product 副产品 RJ%~=D
C (88)called-up share capital 催缴股本 IdlW[h3`[
C (89)capacity 生产能力 Iky'x[p,D
C (90)capacity ratios 生产能力比率 (,E.1j]ji
C (91)capital 资本 B=/*8,u
C (92)capital assets pricing model 资本资产计价模式 ,OLN%2Sq
C (93)capital commitment 承诺资本 TCSm#?[B
C (94)capital employed 已运用的资本 SZCFdb
C (95)capital expenditure 资本支出 [;D4,@A
C (96)capital expenditure authorization 资本支出核准 m.MOn3n]
C (97)capital expenditure control 资本支出控制 SLc6]?
C (98)capital expenditure proposal 资本支出申请 7K`A2
C (99)capital funding planning 资本基金筹集计划 ]y,6
C (100)capital gain 资本收益 1(Kd/%]{
C (101)capital investment appraisal 资本投资评估 :CN
,I!:
C (102)capital maintenance 资本保全 (d[)U<
C (103)capital resource planning 资本资源计划 pbivddi2
C (104)capital surplus 资本盈余 Nvs8t%
C (105)capital turnover 资本周转率 Rp)82-
.
C (106)card 记录卡 33\{S$p
C (107)cash 现金 4
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C (108)cash account 现金账户 w*ig[{
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C (109)cash book 现金账薄 UKx91a}g
C (110)cash cow 金牛产品 tWi@_Rlx;
C (111)cash flow 现金流量 ;b$
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C (112)cash discounted 现金贴现 gJ>?<F;
C (113)cash flow budget 现金流量预算
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C (114)cash flow statement 现金流量表 -\j}le6;c
C (115)cash ledger 现金分类账 =F
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C (116)cash limit 现金限额 /r|^Dc Nx
C (117)CCA 现时成本会计
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C (118)center 中心 u|\Lb2Kb:
C (119)changeover time 变更时间 m5sgcxt/
C (120)chartered entity 特许经济个体 !h2ZrT9
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C (121)cheque 支票 "j9,3yJT
C (122)cheque register 支票登记薄 POc<
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C (123)coin analysis 零钱分类 `,&h!h((
C (124)classification 分类 RaAi9b[/S
C (125)clock card 工时卡 >U9*
C (126)code 代码
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C (127)commitment accounting 承诺确认会计 q]tPsX5{*
C (128)common cost 共同成本 |-I[{"6q$@
C (129)company limited by guarantee 有限担保责任公司
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