A (1)ABC 作业基础成本计算 0:NCIsIm<
A (2)absorbed overhead 已吸收制造费用 D8Ntzsr6
A (3)absorption costing 吸收成本计算 Z7\}x"hk
A (4)account 账户,报表 9T`$
gAI
A (5)accounting postulate 会计假设 GyirE`
A (6)accounting series release 会计公告文件 qDG{hvl[1r
A (7)accounting valuation 会计计价 `^:>sU
A (8)account sale 承销清单 4b\R@Knu
A (9)accountability concept 经营责任概念 z|KQiLza
A (10)accountancy 会计职业 Uq}F rK}
A (11)accountant 会计师 79m',9{u
A (12)accounting 会计 $w,O[PIi
A (13)agency cost 代理成本 7T\L
YDT
A (14)accounting bases 会计基础 #$-zg^
A (15)accounting manual 会计手册 q mJ#cmN
A (16)accounting period 会计期间 i5PZ )&
A (17)accounting policies 会计方针 HP
GIz!o
A (18)accounting rate of return 会计报酬率 mP!=&u fcU
A (19)accounting reference date 会计参照日 8i
epG
A (20)accounting reference period 会计参照期间 ,, 8hU7P
A (21)accrual concept 应计概念 prIPPeMdz
A (22)accrual expenses 应计费用 Q7
4Q|r7
A (23)acid test ration 速动比率(酸性测试比率) 9i6z p'
A (24)acquisition 购置 rI'kGqU
A (25)acquisition accounting 收购会计 Zqo
A (26)activity based accounting 作业基础成本计算 B//2R)HS
A (27)adjusting events 调整事项 sJI"
m'r=Z
A (28)administrative expenses 行政管理费 V(lxkEu/Fj
A (29)advice note 发货通知
Rcn6puZt
A (30)amortization 摊销 [6ycs[{!
A (31)analytical review 分析性检查 5L?_AUL
A (32)annual equivalent cost 年度等量成本法 oouhP1py,
A (33)annual report and accounts 年度报告和报表 r$8(Q'
A (34)appraisal cost 检验成本 jDO"?@+
A (35)appropriation account 盈余分配账户 2|6E{o
A (36)articles of association 公司章程细则 i%FpPni
A (37)assets 资产 "c9T4=]&t
A (38)assets cover 资产保障 ;7:_:o[.
A (39)asset value per share 每股资产价值 **,(>4j
A (40)associated company 联营公司 {wp~
A (41)attainable standard 可达标准 -`f 1l8LD2
A (42)attributable profit 可归属利润 s%bm1$}
A (43)audit 审计 3rxB]-
A (44)audit report 审计报告 {)CN.z:O
A (45)auditing standards 审计准则 $D][_ I
A (46)authorized share capital 额定股本 [-5l=j
r
A (47)available hours 可用小时 GLBzlZ?
A (48)avoidable costs 可避免成本 G5oBe6\C
B (49)back-to-back loan 易币贷款 ln1QY"g
B (50)backflush accounting 倒退成本计算 8wf[*6VwV
B (51)bad debts 坏帐 lH%%iYBM
B (52)bad debts ratio 坏帐比率 |//D|-2
B (53)bank charges 银行手续费 RJ+["[k
B (54)bank overdraft 银行透支 dED&-e#
B (55)bank reconciliation 银行存款调节表 GG=R!+p2
B (56)bank statement 银行对账单 }J ^+66{
B (57)bankruptcy 破产 r\j*?m ]
B (58)basis of apportionment 分摊基础 O0Pb"ou_h.
B (59)batch 批量
+Oafo|%
B (60)batch costing 分批成本计算 nOm-Yb+F
B (61)beta factor B(市场)风险因素 h,fC-+H5
B (62)bill 账单 ,hVDGif
B (63)bill of exchange 汇票 `
it<\r[=
B (64)bill of landing 提单 "y7IH
GJ\3
B (65)bill of materials 用料预计单 #xoFcjRE
B (66)bill payable 应付票据 z+5%.^Re
B (67)bill receivable 应收票据 -;Ij ,
B (68)bin card 存货记录卡 NI^jQS
M]
B (69)bonus 红利 olxnQYFo
B (70)book-keeping 薄记 Ax
AbU7m
B (71)Boston classification 波士顿分类 P+Q}bTb8
B (72)breakeven chart 保本图 lJJ`aYDp
B (73)breakeven point 保本点 xt zjFfq
B (74)breaking-down time 复位时间
/D>G4PP<
B (75)budget 预算 Q`zW[Y&]
B (76)budget center 预算中心 .At^b4#(
B (77)budget cost allowance 预算成本折让 -Q MO*PY
B (78)budget manual 预算手册 ]Vm:iF#5P
B (79)budget period 预算期间 3EA+tG4KnO
B (80)budgetary control 预算控制 kQ99{lH,5
B (81)budgeted capacity 预算生产能力 W @]t
B (82)burden 制造费用 \sEH)$R'
B (83)business center 经营中心 _@D"XL#L
B (84)business entity 营业个体 ..fbRt
B (85)business unit 经营单位 9>-]*7
B (86)buy-out management 管理性购买产权 nr?| !gj
B (87)by-product 副产品 O
$(#gB'B
C (88)called-up share capital 催缴股本 08qM?{zo^
C (89)capacity 生产能力 c>b{/92%
C (90)capacity ratios 生产能力比率 :soR7oHZ
C (91)capital 资本 18WJ*q7:
C (92)capital assets pricing model 资本资产计价模式 DEQ7u`6
C (93)capital commitment 承诺资本 =`OnFdI
C (94)capital employed 已运用的资本 5_[we1$P
C (95)capital expenditure 资本支出
5_+pgJL
C (96)capital expenditure authorization 资本支出核准 uwc@~=;
C (97)capital expenditure control 资本支出控制 fA"9eUu
C (98)capital expenditure proposal 资本支出申请 2o<aEn&7|e
C (99)capital funding planning 资本基金筹集计划 aflBDo1c
C (100)capital gain 资本收益 zF@/8#
C (101)capital investment appraisal 资本投资评估 X<<FS%:+
C (102)capital maintenance 资本保全 `6\u!#
C (103)capital resource planning 资本资源计划 ?_j]w%Hz
C (104)capital surplus 资本盈余 A(D3wctdr
C (105)capital turnover 资本周转率 bWg!/K55
C (106)card 记录卡 sEHA?UP$<F
C (107)cash 现金 4XgzNwm
C (108)cash account 现金账户 >c=-uI
C (109)cash book 现金账薄 f taa~h*
C (110)cash cow 金牛产品 jL0=a.;
C (111)cash flow 现金流量 7{Zs"d{s
C (112)cash discounted 现金贴现 i'3)5
C (113)cash flow budget 现金流量预算 :NynNu
'
C (114)cash flow statement 现金流量表 E[Bj+mX9
C (115)cash ledger 现金分类账 z#GrwE,r
C (116)cash limit 现金限额 Y-.aSc53
C (117)CCA 现时成本会计 34I;DUdcE
C (118)center 中心 6 2LLfD
C (119)changeover time 变更时间 rCd*'Qg
C (120)chartered entity 特许经济个体 v!j%<H`NI
C (121)cheque 支票 E]0Qz?
W
C (122)cheque register 支票登记薄 8<=]4- X@
C (123)coin analysis 零钱分类 (g3DI*
Z
C (124)classification 分类 ]VoJ7LoCZ'
C (125)clock card 工时卡 !,O Y{='
C (126)code 代码 NL-V",gI-~
C (127)commitment accounting 承诺确认会计 A-l[f\
C (128)common cost 共同成本 `RyH~4\;
C (129)company limited by guarantee 有限担保责任公司 i?D)XXB85