A (1)ABC 作业基础成本计算 {iIg 4PzrU
A (2)absorbed overhead 已吸收制造费用 }:9|*m<$t
A (3)absorption costing 吸收成本计算 <aSL
m=
A (4)account 账户,报表 >c
y.]uB
A (5)accounting postulate 会计假设 E}b>7L&w
A (6)accounting series release 会计公告文件 oF b mz*
A (7)accounting valuation 会计计价 l`FR.)2h
A (8)account sale 承销清单 ),p]n
A (9)accountability concept 经营责任概念 gc2|V6(
A (10)accountancy 会计职业 0]eh>ab>
A (11)accountant 会计师 {uwk[f{z
A (12)accounting 会计 `YmI'
A (13)agency cost 代理成本 &pM
lt7
A (14)accounting bases 会计基础 llaZP(pJ
A (15)accounting manual 会计手册 (m3I#L
A (16)accounting period 会计期间 nL+YL
A (17)accounting policies 会计方针 OZC/+"\,
A (18)accounting rate of return 会计报酬率 z)W#&JFF
A (19)accounting reference date 会计参照日 g?A5'o&Yu
A (20)accounting reference period 会计参照期间 lQ<#jxp
A (21)accrual concept 应计概念 J!A/r<
A (22)accrual expenses 应计费用 3<)@ll
A (23)acid test ration 速动比率(酸性测试比率) g3|Y$/J7P
A (24)acquisition 购置 Xs%R]KOwt
A (25)acquisition accounting 收购会计 !|Xl 8lV`
A (26)activity based accounting 作业基础成本计算 Yn$>QS 4
A (27)adjusting events 调整事项 O
Htg
n
A (28)administrative expenses 行政管理费 ^aD/
.
A (29)advice note 发货通知 9#s95RO
A (30)amortization 摊销 S4 k^&$;
A (31)analytical review 分析性检查 RQ
*|+~H
A (32)annual equivalent cost 年度等量成本法
D?\"
A (33)annual report and accounts 年度报告和报表 7>t$<J
A (34)appraisal cost 检验成本 _
r^90
A (35)appropriation account 盈余分配账户 n $O
.>
A (36)articles of association 公司章程细则 G&%nF4
A (37)assets 资产 oA!5dpNhU
A (38)assets cover 资产保障 c>u>Pi;Z
A (39)asset value per share 每股资产价值 _Qm7x>NT4
A (40)associated company 联营公司 `uNvFlP
A (41)attainable standard 可达标准
'XP>} m
A (42)attributable profit 可归属利润 i)@U.-*5m
A (43)audit 审计 EDq$vB
A (44)audit report 审计报告 AT%*
~tr
A (45)auditing standards 审计准则 cwM#X;FGq
A (46)authorized share capital 额定股本 xJ=ZQ)&]
A (47)available hours 可用小时 9&O#+FU
A (48)avoidable costs 可避免成本 @pqY9_:P1
B (49)back-to-back loan 易币贷款 E'&OOEMN-
B (50)backflush accounting 倒退成本计算 LY\ddI*s
B (51)bad debts 坏帐 &prdlh=UE
B (52)bad debts ratio 坏帐比率 #uD)0zdw
B (53)bank charges 银行手续费 Gs_*/E7,
B (54)bank overdraft 银行透支 _XY`UZ
B (55)bank reconciliation 银行存款调节表 o;M.Rt\A
B (56)bank statement 银行对账单 >+
Sv9S
B (57)bankruptcy 破产 5T$9'5V7
B (58)basis of apportionment 分摊基础 `uIx/.L
B (59)batch 批量 _S9rF-9G]
B (60)batch costing 分批成本计算 >0Fxyv8
B (61)beta factor B(市场)风险因素 vi[#?;pkF
B (62)bill 账单 :"OZc7
~
B (63)bill of exchange 汇票 mHK@(D7X
B (64)bill of landing 提单 QQ^Gd8nQ
B (65)bill of materials 用料预计单 R/ALR
B (66)bill payable 应付票据 >zPO>.?h7T
B (67)bill receivable 应收票据 MO));M)
B (68)bin card 存货记录卡 _Hz~HoNU
B (69)bonus 红利 PtVo7zOye
B (70)book-keeping 薄记 N5q}::Odc
B (71)Boston classification 波士顿分类 71k!k&Im
B (72)breakeven chart 保本图 3o+KP[A
B (73)breakeven point 保本点 =F'l's^j
B (74)breaking-down time 复位时间 4c5^7";P
B (75)budget 预算 7af?E)}v
B (76)budget center 预算中心 XPHQAo[(s
B (77)budget cost allowance 预算成本折让 rmY,v
B (78)budget manual 预算手册 T7>48eH
B (79)budget period 预算期间 .DgoOo%?"
B (80)budgetary control 预算控制 8Zcol$XS'
B (81)budgeted capacity 预算生产能力 R4#;<)
B (82)burden 制造费用 }Kvh`@CiJ
B (83)business center 经营中心 +Od1)_'\D3
B (84)business entity 营业个体 -kG3k> by_
B (85)business unit 经营单位 O{lIs_1.Z
B (86)buy-out management 管理性购买产权 /~H[= Pf
B (87)by-product 副产品 gIV3n#-{L
C (88)called-up share capital 催缴股本 :`:xP
C (89)capacity 生产能力 VKq0<+M
C (90)capacity ratios 生产能力比率 bWGyLo,
C (91)capital 资本 aqcFY8b
'
C (92)capital assets pricing model 资本资产计价模式 j4E H2v
C (93)capital commitment 承诺资本 @rPI$ia1~
C (94)capital employed 已运用的资本 >]>0KQfO
C (95)capital expenditure 资本支出 *hv=~A
$q
C (96)capital expenditure authorization 资本支出核准 Jn@Z8%B@Z
C (97)capital expenditure control 资本支出控制 Oq #o1>
C (98)capital expenditure proposal 资本支出申请 6!4';2Q
C (99)capital funding planning 资本基金筹集计划 NY4!TOp
C (100)capital gain 资本收益 Qy4X#wgD
C (101)capital investment appraisal 资本投资评估 AyE%0KmraK
C (102)capital maintenance 资本保全 l_^T&xq8
C (103)capital resource planning 资本资源计划 ' oBo|
C (104)capital surplus 资本盈余 6P0y-%[Gk
C (105)capital turnover 资本周转率 *,E;
C (106)card 记录卡 hmc\|IF`
C (107)cash 现金 aXRv}WO$>k
C (108)cash account 现金账户 %l Q[dXp
C (109)cash book 现金账薄 D~cW
]2
C (110)cash cow 金牛产品 ;l$9gD>R
C (111)cash flow 现金流量 G1kDM.L
C (112)cash discounted 现金贴现 o^6jyb!j
C (113)cash flow budget 现金流量预算 MinbE13?U
C (114)cash flow statement 现金流量表 VMaS;)0f@
C (115)cash ledger 现金分类账 [m~b[ZwES
C (116)cash limit 现金限额 7;^((.]ln
C (117)CCA 现时成本会计 Bk&-1>cY
C (118)center 中心 ]PeLcB
C (119)changeover time 变更时间 )V=0IZi
C (120)chartered entity 特许经济个体 3.(.
*>
C (121)cheque 支票 x:p}w[WM
C (122)cheque register 支票登记薄 wHA/b.jH
C (123)coin analysis 零钱分类 'P+f|d[
C (124)classification 分类 Vre=%bGw
C (125)clock card 工时卡 U?^OD
C (126)code 代码
JRD8Lz]Q3
C (127)commitment accounting 承诺确认会计 k69kv9v@J
C (128)common cost 共同成本 a[q84[
OQ
C (129)company limited by guarantee 有限担保责任公司 :*#rRQ>t