A (1)ABC 作业基础成本计算 9gR.RwR X
A (2)absorbed overhead 已吸收制造费用 A;T[['
A (3)absorption costing 吸收成本计算 R'Eq:Rv~;^
A (4)account 账户,报表 ] R<FKJ[
A (5)accounting postulate 会计假设 Yw[{beo
A (6)accounting series release 会计公告文件 ZOn_dYjC
A (7)accounting valuation 会计计价 avBu a6i'
A (8)account sale 承销清单 M5 `m.n<
A (9)accountability concept 经营责任概念 LfllO
A (10)accountancy 会计职业 M8zE3;5
A (11)accountant 会计师 <tW:LU(!
A (12)accounting 会计 v~`*(Hh
A (13)agency cost 代理成本 Rn;VP:H M
A (14)accounting bases 会计基础 RpAiU
A (15)accounting manual 会计手册 kXEtuO5FUM
A (16)accounting period 会计期间 J&_3VKrN
A (17)accounting policies 会计方针 :ol6%Z's
A (18)accounting rate of return 会计报酬率 _k|g@"
A (19)accounting reference date 会计参照日 VWD.J
A (20)accounting reference period 会计参照期间 FT4l$g7"
A (21)accrual concept 应计概念 ArL-rJ{}
A (22)accrual expenses 应计费用 x5PPu/
A (23)acid test ration 速动比率(酸性测试比率) eQ\jZ0s;p
A (24)acquisition 购置 [
t$AavU.
A (25)acquisition accounting 收购会计 /.2 qWQH
A (26)activity based accounting 作业基础成本计算 gWi{\x8dt
A (27)adjusting events 调整事项 117c,yM0
A (28)administrative expenses 行政管理费 9
#fp_G;=
A (29)advice note 发货通知 '+6<U[ L
A (30)amortization 摊销 Th/{x
h
A (31)analytical review 分析性检查 k#?|yP:
A (32)annual equivalent cost 年度等量成本法 w49{-Pp[
A (33)annual report and accounts 年度报告和报表 X\mz+al>[
A (34)appraisal cost 检验成本 KqK9X
A (35)appropriation account 盈余分配账户 >fg4x+0 %
A (36)articles of association 公司章程细则 }+_9"Y
Q:
A (37)assets 资产 +0dT^Jkqg
A (38)assets cover 资产保障 h(|;\ ~
A (39)asset value per share 每股资产价值 ;le0QA
Pf
A (40)associated company 联营公司 7O9n!a
J
A (41)attainable standard 可达标准 .v\PilF
A (42)attributable profit 可归属利润 UFIjW[h
A (43)audit 审计 zu C5@jy.x
A (44)audit report 审计报告 ]K*GSU
A (45)auditing standards 审计准则 =R2l3-HA=
A (46)authorized share capital 额定股本 N|$5/bV
A (47)available hours 可用小时 ZqFUPHc
A (48)avoidable costs 可避免成本 R|-j]Ne
B (49)back-to-back loan 易币贷款 0:#7M}U
B (50)backflush accounting 倒退成本计算 I5Q~T5Ar
B (51)bad debts 坏帐 4@mso+tk
B (52)bad debts ratio 坏帐比率 WDvV
LU`
B (53)bank charges 银行手续费 ~hzEKvs
B (54)bank overdraft 银行透支 pk
W5D
B (55)bank reconciliation 银行存款调节表 &\c5!xQ9*
B (56)bank statement 银行对账单 d
"B5==0I
B (57)bankruptcy 破产 s_v}=C^
B (58)basis of apportionment 分摊基础 fQ1 0O(`g,
B (59)batch 批量 Qi"'bWX@
B (60)batch costing 分批成本计算 CZ2iJy
B (61)beta factor B(市场)风险因素 d{3I.$ThH
B (62)bill 账单 ^1Yo-T(R
B (63)bill of exchange 汇票 4/f[`].#W
B (64)bill of landing 提单 ?jFc@t*\:
B (65)bill of materials 用料预计单 W%WC(/hor
B (66)bill payable 应付票据 .X^43
q
B (67)bill receivable 应收票据 =nw0# '
B (68)bin card 存货记录卡 t%:G|n Sz
B (69)bonus 红利 @~hz_Nm@8
B (70)book-keeping 薄记 l:x_j\
B (71)Boston classification 波士顿分类 zG<0CZQ8
B (72)breakeven chart 保本图 (<n>EF#
B (73)breakeven point 保本点 K]9tc)
B (74)breaking-down time 复位时间 P.!;Uf}32
B (75)budget 预算 E::<;9
B (76)budget center 预算中心 Q+lbN
B (77)budget cost allowance 预算成本折让 Z+Xc1W^
B (78)budget manual 预算手册 D*qzNT@`LR
B (79)budget period 预算期间 K# /Ch5?
B (80)budgetary control 预算控制 )#Y|ngZ_>
B (81)budgeted capacity 预算生产能力 PJ}[D.elO
B (82)burden 制造费用 ~
%/'0}F
B (83)business center 经营中心 6z PV'~q
B (84)business entity 营业个体 (%.</|u
B (85)business unit 经营单位 ti+pUlVrM
B (86)buy-out management 管理性购买产权 FGDw;lEa9[
B (87)by-product 副产品 b~F!.^7Q
C (88)called-up share capital 催缴股本 b6]e4DL:R
C (89)capacity 生产能力 @|Z*f\
C (90)capacity ratios 生产能力比率 SK}HX
G{?
C (91)capital 资本 ?$2q P`-
C (92)capital assets pricing model 资本资产计价模式 C9G U6Ao
C (93)capital commitment 承诺资本 >d'EInSF
C (94)capital employed 已运用的资本 JTjzT2`A.
C (95)capital expenditure 资本支出 0:s8o@}
C (96)capital expenditure authorization 资本支出核准 rpx0|{m
C (97)capital expenditure control 资本支出控制 b5[f 5
C (98)capital expenditure proposal 资本支出申请 $,g
3*A
C (99)capital funding planning 资本基金筹集计划 5 =*@l
C (100)capital gain 资本收益 2YaTT& J
C (101)capital investment appraisal 资本投资评估 Pb*q;9
C (102)capital maintenance 资本保全 O~nBz):2
C (103)capital resource planning 资本资源计划 .&Y,D-h}7|
C (104)capital surplus 资本盈余 g<0w/n!jmC
C (105)capital turnover 资本周转率 Vvx a.B
C (106)card 记录卡 -aC!0O y`
C (107)cash 现金 Wn2Ny jX
C (108)cash account 现金账户 q#.rYzl0
C (109)cash book 现金账薄 xh=FkY&d
C (110)cash cow 金牛产品 r*c82}tc
C (111)cash flow 现金流量 'M47'{7T
C (112)cash discounted 现金贴现 Z3Bo
@`&?
C (113)cash flow budget 现金流量预算 M^Q&A R'F
C (114)cash flow statement 现金流量表 [8xeQKp4
C (115)cash ledger 现金分类账 5?D1][
C (116)cash limit 现金限额 ^
yY{o/6
C (117)CCA 现时成本会计 Hf!9`R[
C (118)center 中心 WNCM|VUl
C (119)changeover time 变更时间 u XaL
C (120)chartered entity 特许经济个体 XB6N[E
C (121)cheque 支票 b/T20F{W\o
C (122)cheque register 支票登记薄 'O!Z:-qE
C (123)coin analysis 零钱分类 +#^sy>
C (124)classification 分类 0F-mROC=F
C (125)clock card 工时卡 V]+o)A$
C (126)code 代码 tU8g(ep,o
C (127)commitment accounting 承诺确认会计 Z $ p^v
*y
C (128)common cost 共同成本 v+|@}9| Z
C (129)company limited by guarantee 有限担保责任公司 2nG{>,#C:O