A (1)ABC 作业基础成本计算 MoxWnJy}
A (2)absorbed overhead 已吸收制造费用 H-t$A, [
A (3)absorption costing 吸收成本计算 }<kl3{)
A (4)account 账户,报表 75>%!mhM
A (5)accounting postulate 会计假设 TFldYKd/l
A (6)accounting series release 会计公告文件 {^
BZ#)m|
A (7)accounting valuation 会计计价 xJ#O|7N
A (8)account sale 承销清单 |`yU \
A (9)accountability concept 经营责任概念 C{
U*{0}
A (10)accountancy 会计职业 u/k'
ry=
A (11)accountant 会计师 ^G qO>1U
A (12)accounting 会计 zvN7aG
A (13)agency cost 代理成本 ,or;8aYc#
A (14)accounting bases 会计基础 g3s5ra[
A (15)accounting manual 会计手册 Q?hf
2iw
A (16)accounting period 会计期间 #++:`Z
A (17)accounting policies 会计方针 wo62R&ac
A (18)accounting rate of return 会计报酬率 LQqba4$
A (19)accounting reference date 会计参照日 37n2 #E
A (20)accounting reference period 会计参照期间 F.(W`H*1+
A (21)accrual concept 应计概念 DI/d(oFv`
A (22)accrual expenses 应计费用 Z9H2
! Cp
A (23)acid test ration 速动比率(酸性测试比率) D=LsoASVI
A (24)acquisition 购置 Vh01y f
A (25)acquisition accounting 收购会计
Ce//;Op
A (26)activity based accounting 作业基础成本计算 "cS7E5-|
A (27)adjusting events 调整事项 D,$M$f1
A (28)administrative expenses 行政管理费 UQ hD8Z'I.
A (29)advice note 发货通知 d~.hp
A (30)amortization 摊销 R,7.o4Wt
A (31)analytical review 分析性检查 fLRx{Nu
A (32)annual equivalent cost 年度等量成本法 EWl9rF@I
A (33)annual report and accounts 年度报告和报表 ;Ym6ey0t
A (34)appraisal cost 检验成本 +
S5uxO
A (35)appropriation account 盈余分配账户 zn'Mi:O'p
A (36)articles of association 公司章程细则 vWW Q/^
A (37)assets 资产 I+Y Z+
A (38)assets cover 资产保障 )-XD=
]
A (39)asset value per share 每股资产价值 s!W{ru
A (40)associated company 联营公司 o8g]ho
A (41)attainable standard 可达标准 ^^V+0 l
A (42)attributable profit 可归属利润 I(>_a
s\1
A (43)audit 审计 3Zz_wr6
A (44)audit report 审计报告 MB5V$toC
A (45)auditing standards 审计准则 iyR5mA
A (46)authorized share capital 额定股本 e\#aQ1?"
A (47)available hours 可用小时 Oo!]{[}7
A (48)avoidable costs 可避免成本 1)e[F#|
B (49)back-to-back loan 易币贷款 )+)qFGVz
B (50)backflush accounting 倒退成本计算 V[8!ymi0
B (51)bad debts 坏帐 5s0`T]X-
B (52)bad debts ratio 坏帐比率 wd,6/5=lh
B (53)bank charges 银行手续费 Vs>e"czfm/
B (54)bank overdraft 银行透支 5a5JOl$8
B (55)bank reconciliation 银行存款调节表 pNHL &H\
B (56)bank statement 银行对账单 u#ocx[
B (57)bankruptcy 破产 .lgm"
B (58)basis of apportionment 分摊基础 #pD=TMefC
B (59)batch 批量 }PMlG
B (60)batch costing 分批成本计算 fTy{`}>
B (61)beta factor B(市场)风险因素 8M4GforP
B (62)bill 账单 3E @ &
B (63)bill of exchange 汇票 3;//o<
B (64)bill of landing 提单 98|1K>C
B (65)bill of materials 用料预计单 M(} T\R
B (66)bill payable 应付票据 )Zvn{
B (67)bill receivable 应收票据 Ngrj@_J
B (68)bin card 存货记录卡 wLq#,X>%B
B (69)bonus 红利 mt *Dx
B (70)book-keeping 薄记 >)`*:_{
B (71)Boston classification 波士顿分类 6m9\0)R
B (72)breakeven chart 保本图 O/l/$pe
B (73)breakeven point 保本点 YRaF@?^Gn
B (74)breaking-down time 复位时间 \O>;,(>i
B (75)budget 预算 ?+]
B (76)budget center 预算中心 Z4k'c+
B (77)budget cost allowance 预算成本折让 Mf9x=K9
B (78)budget manual 预算手册 <?rdhx
B (79)budget period 预算期间 j3o?B
B (80)budgetary control 预算控制 ?R@u'4yK
B (81)budgeted capacity 预算生产能力 On;7
B (82)burden 制造费用 L>`inrpz=w
B (83)business center 经营中心 :9|CpC`.
B (84)business entity 营业个体 `:gXQmt
B (85)business unit 经营单位 BS?rKtdm(
B (86)buy-out management 管理性购买产权 Q-e(>=Gv_
B (87)by-product 副产品 fHF*#
C (88)called-up share capital 催缴股本 J32"Ytdo<
C (89)capacity 生产能力 tv9 R$-cJ
C (90)capacity ratios 生产能力比率 >)F)@KAuN4
C (91)capital 资本 O2~Q(q'
C (92)capital assets pricing model 资本资产计价模式 \NL*$SnxP
C (93)capital commitment 承诺资本 No'Th7=|S
C (94)capital employed 已运用的资本 ,u5ii
R
C (95)capital expenditure 资本支出 q$B|a5a?
C (96)capital expenditure authorization 资本支出核准 opReAU'I
C (97)capital expenditure control 资本支出控制 T
mH5+
C (98)capital expenditure proposal 资本支出申请 JPe<qf-
C (99)capital funding planning 资本基金筹集计划 e$-Y>Dd
C (100)capital gain 资本收益 NV18~5#</
C (101)capital investment appraisal 资本投资评估 d?[8VfAnh
C (102)capital maintenance 资本保全 )4FW~o<i
C (103)capital resource planning 资本资源计划 nsXyReWka
C (104)capital surplus 资本盈余 LII4sf]
C (105)capital turnover 资本周转率 KhNE_.
Z
C (106)card 记录卡 U5;Y o+z
C (107)cash 现金 J'yiVneMw
C (108)cash account 现金账户 Y-v6M3$
C (109)cash book 现金账薄 j2%M-y4E
C (110)cash cow 金牛产品 P\2x9T
C (111)cash flow 现金流量 }h
o6
C (112)cash discounted 现金贴现 AYoLpes
C (113)cash flow budget 现金流量预算 !F)BTB7{<
C (114)cash flow statement 现金流量表 Nf9$q| %!
C (115)cash ledger 现金分类账 7;ddzxR4
C (116)cash limit 现金限额
`_.(qg
C (117)CCA 现时成本会计 u:}yE^8 @
C (118)center 中心 4#D>]AX
C (119)changeover time 变更时间 bx3kd+J7
C (120)chartered entity 特许经济个体 RxGZ#!j/
C (121)cheque 支票 (+.R8
C (122)cheque register 支票登记薄 l\&Tw[O
C (123)coin analysis 零钱分类 bP1]:^ x@W
C (124)classification 分类 m$^v/pLkM
C (125)clock card 工时卡 %H7H0%qW
C (126)code 代码 hODq&9!
C (127)commitment accounting 承诺确认会计 $+w -r#,
C (128)common cost 共同成本 }b]z+4Ua(
C (129)company limited by guarantee 有限担保责任公司 ft Rza