A (1)ABC 作业基础成本计算 Y"-^%@|p
A (2)absorbed overhead 已吸收制造费用 5~mh'<:
A (3)absorption costing 吸收成本计算 K\XH4kic
A (4)account 账户,报表 P/EM :
A (5)accounting postulate 会计假设 |t; ~:A
A (6)accounting series release 会计公告文件 GA7}K:LP'k
A (7)accounting valuation 会计计价 6JKqn~0Kk
A (8)account sale 承销清单 gX0R)spg
A (9)accountability concept 经营责任概念 (JM4R8fR&
A (10)accountancy 会计职业 JaB<EL-9r2
A (11)accountant 会计师 ^v.,y3
A (12)accounting 会计 hXqD<
?
A (13)agency cost 代理成本 dCj,b$
A (14)accounting bases 会计基础 +}f9
A (15)accounting manual 会计手册 r5!/[_l
A (16)accounting period 会计期间 @+ atBmt
A (17)accounting policies 会计方针 $Of0n` e
A (18)accounting rate of return 会计报酬率 !"8fdSfg
w
A (19)accounting reference date 会计参照日 Vp>|hj po
A (20)accounting reference period 会计参照期间 sP^R/z|Y
A (21)accrual concept 应计概念 t3dlS`O
A (22)accrual expenses 应计费用 5]M>8ll
A (23)acid test ration 速动比率(酸性测试比率) *N{emwIq
A (24)acquisition 购置 f>aRkTHf
A (25)acquisition accounting 收购会计 |&Ym@Jyj
A (26)activity based accounting 作业基础成本计算 keB&Bjd&
A (27)adjusting events 调整事项 {uGP&cS~(
A (28)administrative expenses 行政管理费 sZW^!z
A (29)advice note 发货通知 O(+phRwJ
A (30)amortization 摊销 <{~6}6o
A (31)analytical review 分析性检查 F <hJp,q9
A (32)annual equivalent cost 年度等量成本法 ?_I[,N?@41
A (33)annual report and accounts 年度报告和报表 765p/**
A (34)appraisal cost 检验成本 7O,U?p
A (35)appropriation account 盈余分配账户 Bdj%hyW
A (36)articles of association 公司章程细则 XoA+MuDzpo
A (37)assets 资产 +[5.WC7J
A (38)assets cover 资产保障 -eX5z
A (39)asset value per share 每股资产价值 %;.;>Y(-
A (40)associated company 联营公司 P;k0W>~k
A (41)attainable standard 可达标准 }#X8@
A (42)attributable profit 可归属利润 ?. D3'qv
A (43)audit 审计 {J^lX/D
A (44)audit report 审计报告 ve\X3"p#
A (45)auditing standards 审计准则 W3iZ|[E;
A (46)authorized share capital 额定股本 w:
>5=mfk
A (47)available hours 可用小时 `F/Tv 5@L
A (48)avoidable costs 可避免成本 _1U1(^)
B (49)back-to-back loan 易币贷款 .ny
fYa+
B (50)backflush accounting 倒退成本计算 Br`IW
B (51)bad debts 坏帐 jAud {m*T
B (52)bad debts ratio 坏帐比率 wQRZ"ri,
B (53)bank charges 银行手续费 {l |E:>Q2
B (54)bank overdraft 银行透支 up'Tit
B (55)bank reconciliation 银行存款调节表 8jyG"%WO
B (56)bank statement 银行对账单 4fe7U=# ;Y
B (57)bankruptcy 破产 /Ml.}7&
B (58)basis of apportionment 分摊基础 5|1T}Z#;
B (59)batch 批量 VO"("7L
B (60)batch costing 分批成本计算 B9wPU1
B (61)beta factor B(市场)风险因素 Uf, 4
B (62)bill 账单 x:QgjK
B (63)bill of exchange 汇票 VZ\B<i
B (64)bill of landing 提单 VqS#waNrx
B (65)bill of materials 用料预计单 FXs*vg`
B (66)bill payable 应付票据 hiUD]5Kp
B (67)bill receivable 应收票据 D_x+:1(
B (68)bin card 存货记录卡 #y%!\1M/:A
B (69)bonus 红利 3YZs+d.;ib
B (70)book-keeping 薄记 ?2oHZ%G
B (71)Boston classification 波士顿分类 !tp1:'KG
B (72)breakeven chart 保本图 K3=3~uY
B (73)breakeven point 保本点 e/^=U7:io
B (74)breaking-down time 复位时间 _vZ"4L+Iw+
B (75)budget 预算 W16,Alf
:
B (76)budget center 预算中心 /"B?1?qc,=
B (77)budget cost allowance 预算成本折让 w08?DD]CDt
B (78)budget manual 预算手册 mVR P~:+
B (79)budget period 预算期间 >
ss/D^YS
B (80)budgetary control 预算控制 N"3b{Qio
B (81)budgeted capacity 预算生产能力 >Bgw}PI
B (82)burden 制造费用 J
2^'Xj_V
B (83)business center 经营中心 qs QNjt
B (84)business entity 营业个体 CXC`sP
Y
B (85)business unit 经营单位 ~I}&V T
B (86)buy-out management 管理性购买产权 SGe^ogO"v
B (87)by-product 副产品 -UD\;D?$
C (88)called-up share capital 催缴股本 {>F7CT'G6
C (89)capacity 生产能力 m o:D9
C (90)capacity ratios 生产能力比率 d,=r9.
C (91)capital 资本 }6@pJG
C (92)capital assets pricing model 资本资产计价模式 K=,F#kn
C (93)capital commitment 承诺资本 X#e1KZ
C (94)capital employed 已运用的资本 |JVk&8
?8
C (95)capital expenditure 资本支出 D)d~3`=#
C (96)capital expenditure authorization 资本支出核准 /jRRf"B
C (97)capital expenditure control 资本支出控制 IhA* "
C (98)capital expenditure proposal 资本支出申请 ;]pJj6J&v
C (99)capital funding planning 资本基金筹集计划 ~SnSEhE
C (100)capital gain 资本收益 9F*+YG!
C (101)capital investment appraisal 资本投资评估 |P%DkM*X
C (102)capital maintenance 资本保全 67VT\f
C (103)capital resource planning 资本资源计划 ('hEr~&
C (104)capital surplus 资本盈余 uNHF'?X
C (105)capital turnover 资本周转率 OdB?_.+$
C (106)card 记录卡 ?G-e](]^<
C (107)cash 现金 Zib)P &
C (108)cash account 现金账户 G^`1]?
C (109)cash book 现金账薄 Yk5}`d!:
C (110)cash cow 金牛产品 r}jGUe}
d
C (111)cash flow 现金流量 .;*s`t
C (112)cash discounted 现金贴现 ANps1w#TP
C (113)cash flow budget 现金流量预算 afb+GA!
C (114)cash flow statement 现金流量表 7__Q1>o
C (115)cash ledger 现金分类账 7IjQi=#:
C (116)cash limit 现金限额 yd?x=|
C (117)CCA 现时成本会计 H
`(exa:w
C (118)center 中心 ^)W[l!!<)
C (119)changeover time 变更时间 cwL1/DGDB
C (120)chartered entity 特许经济个体 l!g]a2x*
C (121)cheque 支票 1rDqa(7
C (122)cheque register 支票登记薄 sn?]n~z
C (123)coin analysis 零钱分类 WuZ/C_
C (124)classification 分类
''Cay0h
C (125)clock card 工时卡
Yl.0aS
C (126)code 代码 d:i;z9b@to
C (127)commitment accounting 承诺确认会计 Ix(><#P
C (128)common cost 共同成本 4M^G`WA}t9
C (129)company limited by guarantee 有限担保责任公司 U8G%YGMG.4