A (1)ABC 作业基础成本计算 -3C~}~$>`
A (2)absorbed overhead 已吸收制造费用 e):
&pqA
A (3)absorption costing 吸收成本计算 u<[Y6m
A (4)account 账户,报表
zcc]5>
A (5)accounting postulate 会计假设 fjf\/%
A (6)accounting series release 会计公告文件 6 [IiJhVL
A (7)accounting valuation 会计计价 jw
H)x
A (8)account sale 承销清单 BQ(`MM@
A (9)accountability concept 经营责任概念 6b0#z#E
A (10)accountancy 会计职业 !^%b|=[
A (11)accountant 会计师 EJZ2V>\_-0
A (12)accounting 会计 1]"b.[P>
A (13)agency cost 代理成本 Xv6s,< #\
A (14)accounting bases 会计基础 cK""Xz&m
A (15)accounting manual 会计手册 3j6$!89'
A (16)accounting period 会计期间 q;U[f6JjE
A (17)accounting policies 会计方针 '<O&
:
A (18)accounting rate of return 会计报酬率 @jfd.? RK!
A (19)accounting reference date 会计参照日 ]Kd:ZmJ
A (20)accounting reference period 会计参照期间 q~lmOT~E
A (21)accrual concept 应计概念 +g*Ko@]m>
A (22)accrual expenses 应计费用 |&7l*j(\
A (23)acid test ration 速动比率(酸性测试比率) dPS}\&1
A (24)acquisition 购置 VHy$\5oYg
A (25)acquisition accounting 收购会计 6D>o(b2
A (26)activity based accounting 作业基础成本计算 0@>3fR
A (27)adjusting events 调整事项 ~FJd{$2x`
A (28)administrative expenses 行政管理费 i;cqK&P;]
A (29)advice note 发货通知 E/ Pa0.
A (30)amortization 摊销 @f5X
AK?
A (31)analytical review 分析性检查 TB9ukLG^<<
A (32)annual equivalent cost 年度等量成本法 Gk<h_1WWK
A (33)annual report and accounts 年度报告和报表 VE!h!`<k
A (34)appraisal cost 检验成本 {min9
A (35)appropriation account 盈余分配账户 &N,c:dNe
A (36)articles of association 公司章程细则 <~]s+"oVc
A (37)assets 资产 {epsiHK@tK
A (38)assets cover 资产保障 zg|]Ic
A (39)asset value per share 每股资产价值 `.@N9+Aj
A (40)associated company 联营公司 |[0|j/V%O
A (41)attainable standard 可达标准 ;s{rJG{inG
A (42)attributable profit 可归属利润 ZT!DTb
B
A (43)audit 审计 /P320[B}m&
A (44)audit report 审计报告 &uC7W.|
A (45)auditing standards 审计准则 `CO?} rW
A (46)authorized share capital 额定股本 60*=Bs%b
A (47)available hours 可用小时 7 'N&jI
A (48)avoidable costs 可避免成本 R{/nlS5
B (49)back-to-back loan 易币贷款 rZ<@MV|d
B (50)backflush accounting 倒退成本计算 `Q,03W#GJ%
B (51)bad debts 坏帐 Y~,N,>nITu
B (52)bad debts ratio 坏帐比率 -(dc1?COi
B (53)bank charges 银行手续费 AFyf7^^k
B (54)bank overdraft 银行透支 P@)zNik[
B (55)bank reconciliation 银行存款调节表 HI55):Eb
B (56)bank statement 银行对账单 H_Vf_p?
B (57)bankruptcy 破产 :\>@yCD
B (58)basis of apportionment 分摊基础 *?cE]U6;
B (59)batch 批量 |GLa`2q|
B (60)batch costing 分批成本计算 YajUdpJi
B (61)beta factor B(市场)风险因素 074)(X&:x
B (62)bill 账单 cZi/bIh
B (63)bill of exchange 汇票 @#;2P'KL
B (64)bill of landing 提单 uN2Ck
B (65)bill of materials 用料预计单 (k4> I"x)
B (66)bill payable 应付票据 du Pzt
B (67)bill receivable 应收票据 ;>bcI).
B (68)bin card 存货记录卡 }<m9w\pA
B (69)bonus 红利 ry0P\wY}
B (70)book-keeping 薄记 j8P=8w{
B (71)Boston classification 波士顿分类 (U4]d`
B (72)breakeven chart 保本图 r1f##
B (73)breakeven point 保本点 !{jDZ?z{h
B (74)breaking-down time 复位时间 :T.j;~
B (75)budget 预算 Ny\p$v
"p
B (76)budget center 预算中心 63 F@
Ft
B (77)budget cost allowance 预算成本折让 [WW3'= e^
B (78)budget manual 预算手册 0@k)Cz[0;
B (79)budget period 预算期间 w,n&K6<
B (80)budgetary control 预算控制 =c:K(N qL
B (81)budgeted capacity 预算生产能力 }Ndknut,
B (82)burden 制造费用 )cxLpTr
B (83)business center 经营中心 !/2uO5
B (84)business entity 营业个体 eT0Y
p
B (85)business unit 经营单位 ye4
T2=
B (86)buy-out management 管理性购买产权 A&XI1. j6
B (87)by-product 副产品 7M9Ey29f
C (88)called-up share capital 催缴股本 DAa??/,x7
C (89)capacity 生产能力 hV_bm@f/y
C (90)capacity ratios 生产能力比率 8`M) r'5
C (91)capital 资本 P
:zZ
C (92)capital assets pricing model 资本资产计价模式 8cI<~|4_
C (93)capital commitment 承诺资本 hj[&.w
C (94)capital employed 已运用的资本 $}+t|`*q8]
C (95)capital expenditure 资本支出 KPTp91
C (96)capital expenditure authorization 资本支出核准 CEzwI _
C (97)capital expenditure control 资本支出控制 j6}/pe*;;T
C (98)capital expenditure proposal 资本支出申请 zg>4/10P1q
C (99)capital funding planning 资本基金筹集计划 WTK )SKa,.
C (100)capital gain 资本收益 u)J&3Ah%
C (101)capital investment appraisal 资本投资评估 /r2*le (H
C (102)capital maintenance 资本保全 u4hC/!
C (103)capital resource planning 资本资源计划 @M=xdZNyJ
C (104)capital surplus 资本盈余 PaIE=Q4gJ
C (105)capital turnover 资本周转率 |T3F:],`
C (106)card 记录卡 hUR>NUK@8
C (107)cash 现金 ,%Sf,h?"^
C (108)cash account 现金账户 D[#6jJAb
C (109)cash book 现金账薄 4TX~]tEyky
C (110)cash cow 金牛产品 x`9IQQ
C (111)cash flow 现金流量 xQ~}9Kt\
C (112)cash discounted 现金贴现 )/Z%
HBn
C (113)cash flow budget 现金流量预算 m}`!FaB #
C (114)cash flow statement 现金流量表 n3x<L:)
C (115)cash ledger 现金分类账 )a99@`L\P
C (116)cash limit 现金限额 3FetyWl'
C (117)CCA 现时成本会计 7UnB]- :.
C (118)center 中心 *UxN~?N|
C (119)changeover time 变更时间 wB%N}bi!
C (120)chartered entity 特许经济个体 \+,%RN.
C (121)cheque 支票 T'8d|$X
C (122)cheque register 支票登记薄 !N"Y
C (123)coin analysis 零钱分类 s\/$`fuhx
C (124)classification 分类 uz
U2)n3y
C (125)clock card 工时卡 Ah#bj8}
C (126)code 代码 $e#V^dph
C (127)commitment accounting 承诺确认会计 )+L.$h
C (128)common cost 共同成本 RZ+SOZs7H
C (129)company limited by guarantee 有限担保责任公司 Yl\p*j"Fid