A (1)ABC 作业基础成本计算 wMg0>
A (2)absorbed overhead 已吸收制造费用 ~yW4)4k;b
A (3)absorption costing 吸收成本计算 LoN< oj5
A (4)account 账户,报表 c2'Lfgx4
A (5)accounting postulate 会计假设 TI,&!E?;
A (6)accounting series release 会计公告文件 F7EKoDt
A (7)accounting valuation 会计计价 Xx0hc 8qd
A (8)account sale 承销清单 (<xfCH
F5
A (9)accountability concept 经营责任概念 4i(JZN?
A (10)accountancy 会计职业 n|R J;d30Q
A (11)accountant 会计师 ]\hSI){
A (12)accounting 会计
'9
[vDG~
A (13)agency cost 代理成本 67G?K;)e
A (14)accounting bases 会计基础 S]Mw#O|
A (15)accounting manual 会计手册 `n@*{J8
A (16)accounting period 会计期间 {CGUL|y
A (17)accounting policies 会计方针 '6cWS'9"
A (18)accounting rate of return 会计报酬率 !C3MFm{B
A (19)accounting reference date 会计参照日 pUQ/03dp
A (20)accounting reference period 会计参照期间 E%,^Yvh/
A (21)accrual concept 应计概念 |Sy<@oq
A (22)accrual expenses 应计费用 {YAJBIvHV
A (23)acid test ration 速动比率(酸性测试比率) _4U5
A (24)acquisition 购置 7`zHX&-W
A (25)acquisition accounting 收购会计 R\G0'?h
>
A (26)activity based accounting 作业基础成本计算 Q/(K$6]j
A (27)adjusting events 调整事项 QLvHQtzwX
A (28)administrative expenses 行政管理费 #mCL) [
A (29)advice note 发货通知 CR"|^{G
A (30)amortization 摊销 c|B.n]Z
A (31)analytical review 分析性检查 U4C 9<h&
A (32)annual equivalent cost 年度等量成本法 q$Z
h@
A (33)annual report and accounts 年度报告和报表 K<SyC54
A (34)appraisal cost 检验成本 Vk
K
A (35)appropriation account 盈余分配账户 gM
u"2I5
A (36)articles of association 公司章程细则 '$ =>
A (37)assets 资产 F@'Jbd`
A (38)assets cover 资产保障 t4zkt!`B
A (39)asset value per share 每股资产价值 C'.L20qW
A (40)associated company 联营公司 NV72
A (41)attainable standard 可达标准 4U+xb>
A (42)attributable profit 可归属利润 YQ9'0F[l
A (43)audit 审计 CYs,`
A (44)audit report 审计报告 v1+3}5b'uF
A (45)auditing standards 审计准则 IEsEdw]aZE
A (46)authorized share capital 额定股本 N~goI#4
A (47)available hours 可用小时 Q kEvw<
A (48)avoidable costs 可避免成本 (:TjoXXiY
B (49)back-to-back loan 易币贷款 ]
6(N@RC
B (50)backflush accounting 倒退成本计算 pN:Kdi
B (51)bad debts 坏帐 bLij7K2H
B (52)bad debts ratio 坏帐比率 =jOv] /
B (53)bank charges 银行手续费 ; >hNt
B (54)bank overdraft 银行透支 !;Yg/'vD-
B (55)bank reconciliation 银行存款调节表 8dZS
i
B (56)bank statement 银行对账单 )wam8k5
B (57)bankruptcy 破产 AN8`7F1
B (58)basis of apportionment 分摊基础 }Jy8.<Gd^
B (59)batch 批量 SPX$U5&
B (60)batch costing 分批成本计算 zZPuha8
B (61)beta factor B(市场)风险因素 7~^GA.92
B (62)bill 账单 C*)3e*
T*
B (63)bill of exchange 汇票 )t0$qd ]
B (64)bill of landing 提单 ~dgDO:)
B (65)bill of materials 用料预计单 GK)?YM
B (66)bill payable 应付票据 #%iDT6
B (67)bill receivable 应收票据 %p
^wZtm
B (68)bin card 存货记录卡 ]'!f28Ng-
B (69)bonus 红利 8uc1
iB
B (70)book-keeping 薄记 ;f0I
8i,JN
B (71)Boston classification 波士顿分类 Y!~49<;
B (72)breakeven chart 保本图 VRWAm>u
B (73)breakeven point 保本点 :mh_G
B (74)breaking-down time 复位时间 @r/#-?W
B (75)budget 预算 /32Fy`KV
B (76)budget center 预算中心 jSh5!6O
B (77)budget cost allowance 预算成本折让 [,t*Pfq'W8
B (78)budget manual 预算手册 J*yf2&lI5
B (79)budget period 预算期间 D.B.7-_8
B (80)budgetary control 预算控制 r?+%?$
B (81)budgeted capacity 预算生产能力 +%zAQeb
B (82)burden 制造费用 =x%dNf$e{W
B (83)business center 经营中心 dA@]!
B (84)business entity 营业个体 #I{h\x><?
B (85)business unit 经营单位 Bn=by{i
B (86)buy-out management 管理性购买产权 >BIMi^
B (87)by-product 副产品 Qi,j+xBp
C (88)called-up share capital 催缴股本 /\ y
?Y
C (89)capacity 生产能力 ~P*6ozSYpY
C (90)capacity ratios 生产能力比率 "Gfh ,e
C (91)capital 资本 \rx3aJ
l
C (92)capital assets pricing model 资本资产计价模式 {@H6HqD
C (93)capital commitment 承诺资本 @TLS<~
C (94)capital employed 已运用的资本 wKtl+}}
C (95)capital expenditure 资本支出 I
WT
wz!+
C (96)capital expenditure authorization 资本支出核准 RkH W
C (97)capital expenditure control 资本支出控制 J`peX0Stl
C (98)capital expenditure proposal 资本支出申请 q-[@$9AS
C (99)capital funding planning 资本基金筹集计划 m!|kW{B#A
C (100)capital gain 资本收益 5A)2} D]
C (101)capital investment appraisal 资本投资评估 CY
4gSe?
C (102)capital maintenance 资本保全 rXmn7;B}g
C (103)capital resource planning 资本资源计划 [.O?Z=5a[V
C (104)capital surplus 资本盈余 $:=A'd2
C (105)capital turnover 资本周转率 %q/62f
7?
C (106)card 记录卡 Ed0QQyC@9
C (107)cash 现金 Ttu2 skcv
C (108)cash account 现金账户 ;kFDMuuO
C (109)cash book 现金账薄 ?Nup1!
D
C (110)cash cow 金牛产品 (|[2J3ZET
C (111)cash flow 现金流量 ;+W#5<i
C (112)cash discounted 现金贴现 dbwe?ksh
C (113)cash flow budget 现金流量预算 <6EeD5{*
C (114)cash flow statement 现金流量表 PXK7b2fE.
C (115)cash ledger 现金分类账 o1-m1 <ft
C (116)cash limit 现金限额 }\z.)B4,
C (117)CCA 现时成本会计 n&{Dq}q
C (118)center 中心 0ZT5bg_M
C (119)changeover time 变更时间 5m*iE*+
C (120)chartered entity 特许经济个体 ZOft.P O
C (121)cheque 支票 NTdixfR
C (122)cheque register 支票登记薄 j2Cks_$:
C (123)coin analysis 零钱分类 fL_4uC i\
C (124)classification 分类 ~x A-V4.
C (125)clock card 工时卡 .R)D3NZp
C (126)code 代码 S'|,oUWDb
C (127)commitment accounting 承诺确认会计 q
0$,*[PH
C (128)common cost 共同成本 3p39`"~
C (129)company limited by guarantee 有限担保责任公司 ) brVduB