A (1)ABC 作业基础成本计算 MjbgAH-
A (2)absorbed overhead 已吸收制造费用 G[n;%c~`+
A (3)absorption costing 吸收成本计算 3mL(xpT.8z
A (4)account 账户,报表 )5u#'5I>
A (5)accounting postulate 会计假设 Bq,MTzxD
A (6)accounting series release 会计公告文件 z'\BZ5riX<
A (7)accounting valuation 会计计价
j} w
A (8)account sale 承销清单 YD0j&
@.
A (9)accountability concept 经营责任概念 V7D<'!
A (10)accountancy 会计职业 fP 3t0cp
A (11)accountant 会计师 Y Azj>c&
A (12)accounting 会计 S|?P#.=GX
A (13)agency cost 代理成本 x@D>JG
A (14)accounting bases 会计基础 /v.<h*hxWy
A (15)accounting manual 会计手册 V6B[eV$D
A (16)accounting period 会计期间 hsJGly5H
A (17)accounting policies 会计方针 V(Cxd.u
A (18)accounting rate of return 会计报酬率 6XnUs1O
A (19)accounting reference date 会计参照日 . HAFKB;
A (20)accounting reference period 会计参照期间 /?a9g>G%N
A (21)accrual concept 应计概念 xmtD0U1
A (22)accrual expenses 应计费用 ?QtM|e
A (23)acid test ration 速动比率(酸性测试比率) 5UX- Qqr
A (24)acquisition 购置 <- R%
A (25)acquisition accounting 收购会计 7/K'nA
A (26)activity based accounting 作业基础成本计算 |nU%H=Rs/
A (27)adjusting events 调整事项 IsjN
xBM
A (28)administrative expenses 行政管理费 |W*2L]&
A (29)advice note 发货通知 XANJ A
A (30)amortization 摊销 IR32O,)
A (31)analytical review 分析性检查 "V5_B^Gzb]
A (32)annual equivalent cost 年度等量成本法 JURg=r]LI
A (33)annual report and accounts 年度报告和报表 'a$/ !~X
A (34)appraisal cost 检验成本 TCi0]Y~a
A (35)appropriation account 盈余分配账户 5@n|uJA
A (36)articles of association 公司章程细则 65tsJ"a<
A (37)assets 资产 c?6(mU\
x
A (38)assets cover 资产保障 %VE FruM
A (39)asset value per share 每股资产价值 lB7/oa1]>
A (40)associated company 联营公司 '-#gQxIpD
A (41)attainable standard 可达标准 /=QsZ,~xo
A (42)attributable profit 可归属利润 3h6,x0AG
A (43)audit 审计 5!jt^i]O
A (44)audit report 审计报告 ;CuL1N#I
A (45)auditing standards 审计准则 s"~,Zzy@j
A (46)authorized share capital 额定股本 ony;U#
^T
A (47)available hours 可用小时 D'Uc?2X,&
A (48)avoidable costs 可避免成本 '1d0
*5+6k
B (49)back-to-back loan 易币贷款 rEWuWv$
B (50)backflush accounting 倒退成本计算 IvI;Q0
E-3
B (51)bad debts 坏帐 [a.(0YLr'w
B (52)bad debts ratio 坏帐比率 g@]1H41
B (53)bank charges 银行手续费 \*pS4vy5x
B (54)bank overdraft 银行透支 QaXdO=3
B (55)bank reconciliation 银行存款调节表 zLPCWP.u
B (56)bank statement 银行对账单 fT=ZiHJ3Gu
B (57)bankruptcy 破产 AP9\]qZ(7
B (58)basis of apportionment 分摊基础 Np;tpq~
B (59)batch 批量 ]SN5&S
B (60)batch costing 分批成本计算 }ee3'LUPX
B (61)beta factor B(市场)风险因素 [geT u
B (62)bill 账单 jU }
B (63)bill of exchange 汇票 S<5.}c R
B (64)bill of landing 提单 mn(MgJKQ\
B (65)bill of materials 用料预计单 QRF:6bAxsL
B (66)bill payable 应付票据 @?</8;%3W
B (67)bill receivable 应收票据 6!){-IV
B (68)bin card 存货记录卡 I,V'J|=j
B (69)bonus 红利 McN'J.Sxp
B (70)book-keeping 薄记 l a_
B (71)Boston classification 波士顿分类 [TT:^F(Y
B (72)breakeven chart 保本图
}}wSns
B (73)breakeven point 保本点 Z7Nhb{
B (74)breaking-down time 复位时间
)
urUaE
B (75)budget 预算 nVGOhYn
B (76)budget center 预算中心 u%Z4 8wr
B (77)budget cost allowance 预算成本折让 5^Lbc.h
B (78)budget manual 预算手册 dhuIVBp!!e
B (79)budget period 预算期间 Mi`t
$hmP
B (80)budgetary control 预算控制 M[e{(iQ:
B (81)budgeted capacity 预算生产能力 o
Y<vKs^
B (82)burden 制造费用 z] |Y
B (83)business center 经营中心 avq
J[R
B (84)business entity 营业个体 j>~@vq
B (85)business unit 经营单位 fJi?~[5<
B (86)buy-out management 管理性购买产权 7f~7vydZ}
B (87)by-product 副产品 RC!T1o~L
C (88)called-up share capital 催缴股本 eqpnh^0}d
C (89)capacity 生产能力 u;8bbv4
C (90)capacity ratios 生产能力比率 [U7r>&