A (1)ABC 作业基础成本计算 ]
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A (2)absorbed overhead 已吸收制造费用 f:AfM f>m
A (3)absorption costing 吸收成本计算 !,sQB_09C
A (4)account 账户,报表 @Y ?p-&
A (5)accounting postulate 会计假设 qZlL6
A (6)accounting series release 会计公告文件 	HV
A (7)accounting valuation 会计计价 umpa!q};
A (8)account sale 承销清单 _UbyhBl
A (9)accountability concept 经营责任概念 d6zq,x!cI
A (10)accountancy 会计职业 p77=~s
A (11)accountant 会计师
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A (12)accounting 会计 f'tQLF[r<
A (13)agency cost 代理成本 f%P#.
A (14)accounting bases 会计基础 [vnxp/v/<
A (15)accounting manual 会计手册 hn$jI5*`
A (16)accounting period 会计期间 )
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A (17)accounting policies 会计方针 gRw? <U^
A (18)accounting rate of return 会计报酬率 -AQ
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A (19)accounting reference date 会计参照日 R$">
A (20)accounting reference period 会计参照期间 6kONuG7Yv
A (21)accrual concept 应计概念 RGBntp%
A (22)accrual expenses 应计费用 M{=p0?X
A (23)acid test ration 速动比率(酸性测试比率) (m')dSZ
A (24)acquisition 购置 fJ%A_N}
A (25)acquisition accounting 收购会计 @-ir
A (26)activity based accounting 作业基础成本计算 xj5MKX{CJT
A (27)adjusting events 调整事项 y+7A?"s)
A (28)administrative expenses 行政管理费 (%fSJCBl[P
A (29)advice note 发货通知 Re1}aLd
A (30)amortization 摊销 !F2JT@6
A (31)analytical review 分析性检查 "msPH<D
A (32)annual equivalent cost 年度等量成本法 T+:GYab/
A (33)annual report and accounts 年度报告和报表 j k])S~xl?
A (34)appraisal cost 检验成本 1NAtg*`
A (35)appropriation account 盈余分配账户 uK[gI6M
A (36)articles of association 公司章程细则 J|8 u
A (37)assets 资产 V|4k=_-
A (38)assets cover 资产保障 #BI6+rfv|
A (39)asset value per share 每股资产价值 wFJ*2W:
A (40)associated company 联营公司 .|y{1?f_
A (41)attainable standard 可达标准 ciN*gwI)
A (42)attributable profit 可归属利润 %.:]4jhk
A (43)audit 审计 |jKFk.M
A (44)audit report 审计报告 ~-A"M_n ?
A (45)auditing standards 审计准则 uzT>|uu$
A (46)authorized share capital 额定股本 //#]CsFiP
A (47)available hours 可用小时 ?~;
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A (48)avoidable costs 可避免成本 %'9&Js
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B (49)back-to-back loan 易币贷款
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B (50)backflush accounting 倒退成本计算 rWp+kV[Ec>
B (51)bad debts 坏帐 pQ`S%]k.<
B (52)bad debts ratio 坏帐比率 q=k[]vD
B (53)bank charges 银行手续费 %,udZyO3uR
B (54)bank overdraft 银行透支 ?!bA#aSbl5
B (55)bank reconciliation 银行存款调节表 ` yM9XjEl>
B (56)bank statement 银行对账单 djDE0-QxcR
B (57)bankruptcy 破产 "gXvnl
B (58)basis of apportionment 分摊基础 D Z=OZ.v
B (59)batch 批量 l YjPrA]TC
B (60)batch costing 分批成本计算 ?1H>k<Jp
B (61)beta factor B(市场)风险因素 ASr3P5/
B (62)bill 账单 .b<wNUzP
B (63)bill of exchange 汇票 ?9z1'6
B (64)bill of landing 提单 N&W7g#F
B (65)bill of materials 用料预计单 rTeADu_vf
B (66)bill payable 应付票据 NOtwgZ-
B (67)bill receivable 应收票据 l^v,X%{Iz
B (68)bin card 存货记录卡 Rm@F9D[,
B (69)bonus 红利 1tH#QZIT
B (70)book-keeping 薄记 9|>5;Ej
B (71)Boston classification 波士顿分类 2VkA!o4nP
B (72)breakeven chart 保本图 >yr3C
B (73)breakeven point 保本点 !6*4^$i#o
B (74)breaking-down time 复位时间 ^K!R4Y4t
B (75)budget 预算 ZIaFvm&q7Z
B (76)budget center 预算中心 P}D5 j
B (77)budget cost allowance 预算成本折让 p5bM/{DP;K
B (78)budget manual 预算手册 D^w<V%].
B (79)budget period 预算期间 ^bXCYkx
B (80)budgetary control 预算控制 'WoB\y569
B (81)budgeted capacity 预算生产能力 <}AmzeHr+
B (82)burden 制造费用 wM#q [m;
B (83)business center 经营中心 ^I!gte
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B (84)business entity 营业个体 NqN9
B (85)business unit 经营单位 oRl@AhS
B (86)buy-out management 管理性购买产权 o%v,6yv
B (87)by-product 副产品 D o!]t7Y$
C (88)called-up share capital 催缴股本 {ALOs^_-
C (89)capacity 生产能力 2spK#0n.HV
C (90)capacity ratios 生产能力比率 4,ewp coC%
C (91)capital 资本 &0J/V>k
C (92)capital assets pricing model 资本资产计价模式 (9!kKMQW
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C (93)capital commitment 承诺资本 eRIdN(pP
C (94)capital employed 已运用的资本 Bzr}+J
C (95)capital expenditure 资本支出 Mm#=d?YUHJ
C (96)capital expenditure authorization 资本支出核准 Wr.~Ns<
C (97)capital expenditure control 资本支出控制 *q(HW
C (98)capital expenditure proposal 资本支出申请 Ht%O9v
C (99)capital funding planning 资本基金筹集计划 _2Fa.gi
C (100)capital gain 资本收益 \J^xpR_0u
C (101)capital investment appraisal 资本投资评估
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C (102)capital maintenance 资本保全 q^b_'We_9
C (103)capital resource planning 资本资源计划 $dHD
C (104)capital surplus 资本盈余 8?k.4{?
C (105)capital turnover 资本周转率 bqUQadDB
C (106)card 记录卡 QK`2^
C (107)cash 现金 L&~>(/*7U
C (108)cash account 现金账户 ]\:
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C (109)cash book 现金账薄 -!ERe@k(
C (110)cash cow 金牛产品 7:&a,nU
C (111)cash flow 现金流量 u2Qs}FX
C (112)cash discounted 现金贴现 O}"fhMk
C (113)cash flow budget 现金流量预算 c#(&\g2H
C (114)cash flow statement 现金流量表 `H\NJ,
C (115)cash ledger 现金分类账 R$VeD1n@
C (116)cash limit 现金限额 1V1T1
C (117)CCA 现时成本会计 %b`B.A
C (118)center 中心 j_~lc,+m
C (119)changeover time 变更时间 @EcY&mP)
C (120)chartered entity 特许经济个体 ak;S Ie
C (121)cheque 支票 iMOf];O)
C (122)cheque register 支票登记薄 ?8)$N
C (123)coin analysis 零钱分类 @GE:<'_:{
C (124)classification 分类 XY`2>7
C (125)clock card 工时卡 =u]FKY
C (126)code 代码 2E}^'o
C (127)commitment accounting 承诺确认会计 GE.@*W
C (128)common cost 共同成本 N_>}UhZ
C (129)company limited by guarantee 有限担保责任公司 u+uu?.bM