A (1)ABC 作业基础成本计算 'hi.$G_R
A (2)absorbed overhead 已吸收制造费用 Z6`[dAo
A (3)absorption costing 吸收成本计算 ;4 ON
A (4)account 账户,报表 2aUy1*aM
A (5)accounting postulate 会计假设 1tQl^>r16
A (6)accounting series release 会计公告文件 IvyBK]{|
A (7)accounting valuation 会计计价 x:)8+Rn}
A (8)account sale 承销清单 sC.aT(meJ
A (9)accountability concept 经营责任概念 u`vOKajpH$
A (10)accountancy 会计职业 9n${M:F
A (11)accountant 会计师 xui.63/
A (12)accounting 会计 Zxwcj(d
A (13)agency cost 代理成本 U
&\8~h
A (14)accounting bases 会计基础 #\]:lr{>?4
A (15)accounting manual 会计手册 m:7$"oq|
A (16)accounting period 会计期间 24
i00s|#
A (17)accounting policies 会计方针 IA XoEBlMs
A (18)accounting rate of return 会计报酬率
&u'$q
A (19)accounting reference date 会计参照日 KGsH3{r
A (20)accounting reference period 会计参照期间 (
o_lH2
A (21)accrual concept 应计概念 $*`=sV!r
A (22)accrual expenses 应计费用 O+o1R24JI
A (23)acid test ration 速动比率(酸性测试比率) v}$KlT
A (24)acquisition 购置 f|f9[h'
A (25)acquisition accounting 收购会计 / b_C9'S
A (26)activity based accounting 作业基础成本计算 1 f;k)x
A (27)adjusting events 调整事项 M8BN'%S
A (28)administrative expenses 行政管理费 g=
ql 3N
A (29)advice note 发货通知 2=TQU33#
A (30)amortization 摊销 q >|:mXR
A (31)analytical review 分析性检查 Ty21-0F
A (32)annual equivalent cost 年度等量成本法
RTW4r9~'
A (33)annual report and accounts 年度报告和报表 Qf|=xV,F
A (34)appraisal cost 检验成本 y[s* %yP3l
A (35)appropriation account 盈余分配账户 .}>D
Epc:n
A (36)articles of association 公司章程细则 .*N,x0B(
A (37)assets 资产 -4&SYCw
A (38)assets cover 资产保障 p<2A4="&
A (39)asset value per share 每股资产价值 =~i~SG/f
A (40)associated company 联营公司 +d0&(b
A (41)attainable standard 可达标准 MW^,l=kqW)
A (42)attributable profit 可归属利润 %C!u/:.Kv
A (43)audit 审计 u2SnL$A7
A (44)audit report 审计报告 v^ a.
b
A (45)auditing standards 审计准则 ]e'Ol$3U9=
A (46)authorized share capital 额定股本 S&A, Q'
A (47)available hours 可用小时 ,&;#$ b5
A (48)avoidable costs 可避免成本 L)5YX-?
B (49)back-to-back loan 易币贷款 q#$4Kt;
B (50)backflush accounting 倒退成本计算 q89#Ftkt
B (51)bad debts 坏帐 @"9^U_Qf1z
B (52)bad debts ratio 坏帐比率 1Y"[Qs]"mU
B (53)bank charges 银行手续费 Z)6gh{B08
B (54)bank overdraft 银行透支 ZLBv\VQ
B (55)bank reconciliation 银行存款调节表 meHAa`
B (56)bank statement 银行对账单 $DmWK_A
B (57)bankruptcy 破产 5h9`lS2
B (58)basis of apportionment 分摊基础 +)#d+@-
B (59)batch 批量 ;hz"`{(JY
B (60)batch costing 分批成本计算 R$<LEwjSw
B (61)beta factor B(市场)风险因素 c5?;^a[
B (62)bill 账单 /hPgOaB
B (63)bill of exchange 汇票 3
d^zLL
B (64)bill of landing 提单 li4rK<O
B (65)bill of materials 用料预计单 H B+\2jEE
B (66)bill payable 应付票据
tK3.HvD
B (67)bill receivable 应收票据 ef\Pu\'U
B (68)bin card 存货记录卡 %t&5o>1C
B (69)bonus 红利 p!MOp-;-
B (70)book-keeping 薄记 $d4^e&s
B (71)Boston classification 波士顿分类 #<X+)B6t
B (72)breakeven chart 保本图 0f).F
B (73)breakeven point 保本点 p m+_s]s,
B (74)breaking-down time 复位时间 Y|t] bb
B (75)budget 预算 e7f3dqn0
B (76)budget center 预算中心 x[+t
B (77)budget cost allowance 预算成本折让 sjpcz4|K
B (78)budget manual 预算手册 Ctpr.
B (79)budget period 预算期间 p$XL|1G*?H
B (80)budgetary control 预算控制 VjbRjn5LI
B (81)budgeted capacity 预算生产能力
c}a.
B (82)burden 制造费用 `B{N3Kxbp
B (83)business center 经营中心 JG xuB*}
B (84)business entity 营业个体 `)`J
B (85)business unit 经营单位 7]t$t3I
`
B (86)buy-out management 管理性购买产权 seh1(q?Va4
B (87)by-product 副产品 nYJ)M
AG@
C (88)called-up share capital 催缴股本 .0l0*~[
C (89)capacity 生产能力 TSHsEcfO
C (90)capacity ratios 生产能力比率 $=7[.z&
C (91)capital 资本 <0OZ9?,dm
C (92)capital assets pricing model 资本资产计价模式 PN ,pEk|
C (93)capital commitment 承诺资本 -s`/5kD
C (94)capital employed 已运用的资本 *ip2|2G$
C (95)capital expenditure 资本支出 nPp\IE}:
C (96)capital expenditure authorization 资本支出核准 9NTBdo%u
C (97)capital expenditure control 资本支出控制 D2 o,K&V
C (98)capital expenditure proposal 资本支出申请 0Fr
mZ$
C (99)capital funding planning 资本基金筹集计划 _&TA|Da
C (100)capital gain 资本收益 <]6])f,y\
C (101)capital investment appraisal 资本投资评估 9(>]6|XS
C (102)capital maintenance 资本保全 xS%Z
C (103)capital resource planning 资本资源计划 =B9Ama
C (104)capital surplus 资本盈余 gF(aYuk
C (105)capital turnover 资本周转率 " (c#H
C (106)card 记录卡 \2(Uqf#_
C (107)cash 现金 A`V
z5WB
C (108)cash account 现金账户 p\]Mf#B
C (109)cash book 现金账薄 %xtTh]s
C (110)cash cow 金牛产品 \_pP:e
C (111)cash flow 现金流量 8W$uw~|dw
C (112)cash discounted 现金贴现 }D_h*9
C (113)cash flow budget 现金流量预算 uGIA4CUm
C (114)cash flow statement 现金流量表 ZUJ!
C (115)cash ledger 现金分类账 .i[rd4MCK
C (116)cash limit 现金限额 t#tAvwFM8
C (117)CCA 现时成本会计 M>+FIb(
C (118)center 中心 bD_|n!3
C (119)changeover time 变更时间 T4,dhS|
C (120)chartered entity 特许经济个体 S'>(4a
C (121)cheque 支票 SoZ$1$o2
C (122)cheque register 支票登记薄 }gQ FWT
C (123)coin analysis 零钱分类 ~1xln?Q
C (124)classification 分类 0d!1;jy,T
C (125)clock card 工时卡 4.|-?qG
C (126)code 代码 4G`7]<
C (127)commitment accounting 承诺确认会计 R I Bj9kd
C (128)common cost 共同成本 UR|UGldt_T
C (129)company limited by guarantee 有限担保责任公司 J-t5kU;L{