A (1)ABC 作业基础成本计算 @d)LRw.I
A (2)absorbed overhead 已吸收制造费用 v.b5iv 5
A (3)absorption costing 吸收成本计算 <jFSj=cIL
A (4)account 账户,报表 ?Pnx~m{%*
A (5)accounting postulate 会计假设 7E\gxQ(vU
A (6)accounting series release 会计公告文件 )S Q('vwg
A (7)accounting valuation 会计计价 pYh!]0n
A (8)account sale 承销清单 Pgev) rh[
A (9)accountability concept 经营责任概念 Yrsp%<qj
A (10)accountancy 会计职业 HamEIL-l.
A (11)accountant 会计师 )E~_rDTl
A (12)accounting 会计 LzE/g)>
A (13)agency cost 代理成本 y\Dn^
A (14)accounting bases 会计基础 S.hC$0vrj
A (15)accounting manual 会计手册 UE;Bb*<
A (16)accounting period 会计期间 j{
"[Ec
A (17)accounting policies 会计方针 !qw4mN
A (18)accounting rate of return 会计报酬率 !7c'<[+Hm
A (19)accounting reference date 会计参照日 Mr.JLW
A (20)accounting reference period 会计参照期间 {XHk6w
*-
A (21)accrual concept 应计概念 4|F#gK5E
A (22)accrual expenses 应计费用 *%?d\8d
A (23)acid test ration 速动比率(酸性测试比率) XN(tcdCG
A (24)acquisition 购置 PY-+ Bf
A (25)acquisition accounting 收购会计 gQR1$n0
A (26)activity based accounting 作业基础成本计算 r{Z[xWIX
A (27)adjusting events 调整事项 IfB/O.;Kz
A (28)administrative expenses 行政管理费 f?0D%pxc}&
A (29)advice note 发货通知 gn`zy9PU
A (30)amortization 摊销 OAVQ`ek
A (31)analytical review 分析性检查 A;T[['
A (32)annual equivalent cost 年度等量成本法 lC2?sD$
A (33)annual report and accounts 年度报告和报表 piuKVU
A (34)appraisal cost 检验成本 2Y;!$0_rv
A (35)appropriation account 盈余分配账户 HL8(lPgS
A (36)articles of association 公司章程细则 phS>T
A (37)assets 资产 !
]\2A.b[
A (38)assets cover 资产保障 H+R7X71{
A (39)asset value per share 每股资产价值 x ;mJvfX
A (40)associated company 联营公司 Y'JL (~|
A (41)attainable standard 可达标准 cUs L6y
A (42)attributable profit 可归属利润 YLmjEs%
A (43)audit 审计 zLK
\I~rU!
A (44)audit report 审计报告 RJ*F>2
A (45)auditing standards 审计准则 */Cj$K
Y70
A (46)authorized share capital 额定股本 HT&p{7kFm
A (47)available hours 可用小时 0T0/fg(o
A (48)avoidable costs 可避免成本 o$\tHzB9!A
B (49)back-to-back loan 易币贷款 UM`nq;>
B (50)backflush accounting 倒退成本计算 1vsu[n
B (51)bad debts 坏帐 )2]a8JVf
B (52)bad debts ratio 坏帐比率 S\b K+
B (53)bank charges 银行手续费 |K)p]i+
B (54)bank overdraft 银行透支
&N9IcNP
B (55)bank reconciliation 银行存款调节表 ?rQc<;b
B (56)bank statement 银行对账单 (Xj.iP
B (57)bankruptcy 破产 Q]T BQ&
B (58)basis of apportionment 分摊基础 v~aLTI
B (59)batch 批量 F"v:}Vy|
B (60)batch costing 分批成本计算 `[bJYZBc2
B (61)beta factor B(市场)风险因素 Ph
Ttx(!
B (62)bill 账单 [G=:?J,P
B (63)bill of exchange 汇票 eK*W=c#@
B (64)bill of landing 提单 p_9g|B0D
B (65)bill of materials 用料预计单 Mlwdha0
B (66)bill payable 应付票据 3t*# !^$
B (67)bill receivable 应收票据 (FG^UA#'
B (68)bin card 存货记录卡 Vq U|kv
B (69)bonus 红利 7dHIW!OA
B (70)book-keeping 薄记 D>Ua#<52q
B (71)Boston classification 波士顿分类
Rhv%6ekI
B (72)breakeven chart 保本图 tJz^DXqAc
B (73)breakeven point 保本点 qS|AdkNL
B (74)breaking-down time 复位时间 M=6G:HHY
B (75)budget 预算 *7_@7=W,
B (76)budget center 预算中心 AygvJeM_W
B (77)budget cost allowance 预算成本折让 TwUsVM(~
B (78)budget manual 预算手册 Y!it!9
B (79)budget period 预算期间 hm6pxFkX_
B (80)budgetary control 预算控制 ]$|st^
Q
B (81)budgeted capacity 预算生产能力 A9iQ{l
B (82)burden 制造费用 <uC<GDO
B (83)business center 经营中心 D$mf5G &
B (84)business entity 营业个体 R~c IT:i
B (85)business unit 经营单位 ]xYa yN!n
B (86)buy-out management 管理性购买产权 {Y^c*Iqn
B (87)by-product 副产品 M_; w%FV
C (88)called-up share capital 催缴股本 Ez
UPah
C (89)capacity 生产能力 A-;^~I
C (90)capacity ratios 生产能力比率 T1bFxim#b
C (91)capital 资本 _)q
4I(s*
C (92)capital assets pricing model 资本资产计价模式 99EX8
C (93)capital commitment 承诺资本 ;&q]X]bJ
C (94)capital employed 已运用的资本 v?}pi
C (95)capital expenditure 资本支出 Y!aLf[x]
C (96)capital expenditure authorization 资本支出核准 rXuAixu!t
C (97)capital expenditure control 资本支出控制 TGtyJ3x\
C (98)capital expenditure proposal 资本支出申请 /xJY7yF
C (99)capital funding planning 资本基金筹集计划 4Lw'v: (
C (100)capital gain 资本收益 Stt* 1gT
C (101)capital investment appraisal 资本投资评估 )6g&v'dq
C (102)capital maintenance 资本保全 ~n8F7
C (103)capital resource planning 资本资源计划 ' Nw6.5
C (104)capital surplus 资本盈余 ze
?CoDx2
C (105)capital turnover 资本周转率 &jFKc0\i@
C (106)card 记录卡 [{?;c+[
C (107)cash 现金 4V1|jy3
C (108)cash account 现金账户 ZRUh/<\[
C (109)cash book 现金账薄 OK.-]()!
C (110)cash cow 金牛产品 \D
aLHC~
C (111)cash flow 现金流量 ;}f6Y['z
C (112)cash discounted 现金贴现 zQn//7#-G
C (113)cash flow budget 现金流量预算 -h=c=P
C (114)cash flow statement 现金流量表 !}y8S'Yjw
C (115)cash ledger 现金分类账 o;%n,S8J|^
C (116)cash limit 现金限额 ea>[BB3#
C (117)CCA 现时成本会计 }\U0[x#q
C (118)center 中心 A=W5W5l(>
C (119)changeover time 变更时间 VGfD;8]z
C (120)chartered entity 特许经济个体 f7S^yA[[
C (121)cheque 支票 nwhm[AaNs
C (122)cheque register 支票登记薄 2=Jmi?k
C (123)coin analysis 零钱分类 I>\}}!
C (124)classification 分类 tjt=N\;
C (125)clock card 工时卡 qq/_yt
C (126)code 代码 8.PXTOhVL
C (127)commitment accounting 承诺确认会计 g:;Ya?5N
C (128)common cost 共同成本 =[ APMig,n
C (129)company limited by guarantee 有限担保责任公司 HuK Aj