A (1)ABC 作业基础成本计算 1fsNQ!vQP
A (2)absorbed overhead 已吸收制造费用 R`DzVBLl
A (3)absorption costing 吸收成本计算 `p9N| V
A (4)account 账户,报表 1kpw*$P0
A (5)accounting postulate 会计假设 WEX7=^k9
A (6)accounting series release 会计公告文件 nA_'jl
A (7)accounting valuation 会计计价 [e
ztu9
A (8)account sale 承销清单 X
EbVsw
A (9)accountability concept 经营责任概念 !4D?X\~"%
A (10)accountancy 会计职业 )=()
A (11)accountant 会计师 {]8|\CcY?
A (12)accounting 会计 P(Rl/eyRM
A (13)agency cost 代理成本 LQr!0p.i"
A (14)accounting bases 会计基础 $:oC\K6
A (15)accounting manual 会计手册 ~Gmt,l!b
A (16)accounting period 会计期间 Kr'? h'F
A (17)accounting policies 会计方针 g
(X`.0
A (18)accounting rate of return 会计报酬率 eGg6wd
A (19)accounting reference date 会计参照日 T
?f{.a)
A (20)accounting reference period 会计参照期间 h%$^s
0w
A (21)accrual concept 应计概念 H"^9g3U
A (22)accrual expenses 应计费用 zSD_t
A (23)acid test ration 速动比率(酸性测试比率) *yw!Y{e!9
A (24)acquisition 购置 !ry+{v+A
A (25)acquisition accounting 收购会计 1U.X[}e
A (26)activity based accounting 作业基础成本计算 "=
%"@"<)
A (27)adjusting events 调整事项 @v@F%JCZ
A (28)administrative expenses 行政管理费 "P@ SR`v#
A (29)advice note 发货通知
Hcg7u7M{
A (30)amortization 摊销 "0Z/|&
A (31)analytical review 分析性检查 `:~Wu/Ogr
A (32)annual equivalent cost 年度等量成本法 >itabG-&
A (33)annual report and accounts 年度报告和报表 w9<'0wcs
A (34)appraisal cost 检验成本 n{MTh_C4n
A (35)appropriation account 盈余分配账户 d7G@Z|R3p
A (36)articles of association 公司章程细则 f 42F@M(:
A (37)assets 资产 ,G46i)E\
A (38)assets cover 资产保障 )sdHJ
A (39)asset value per share 每股资产价值 RD)Vb$.B:
A (40)associated company 联营公司 <'$>&^!^
A (41)attainable standard 可达标准 Mb[4_Dc
A (42)attributable profit 可归属利润 tbR
A (43)audit 审计 (M1YOK) I
A (44)audit report 审计报告 h9imS\gfr
A (45)auditing standards 审计准则 4FZR }e\
A (46)authorized share capital 额定股本 J;>~PXB
A (47)available hours 可用小时 9M7P|Q
A (48)avoidable costs 可避免成本 v!ai_d^
B (49)back-to-back loan 易币贷款 sT!?nn3O`
B (50)backflush accounting 倒退成本计算 =hb)e}l
B (51)bad debts 坏帐 7<)
B (52)bad debts ratio 坏帐比率 X
[tB ^`
B (53)bank charges 银行手续费 W?aP%D"(i
B (54)bank overdraft 银行透支 4.wrY6+V
B (55)bank reconciliation 银行存款调节表 X>uLGr>
B (56)bank statement 银行对账单 i}C%8}%
B (57)bankruptcy 破产 }T\.;$f
B (58)basis of apportionment 分摊基础 5vR])T/S0
B (59)batch 批量 )h 6 w@TF
B (60)batch costing 分批成本计算 {*hvzS{1d
B (61)beta factor B(市场)风险因素 $'5rS$]a/
B (62)bill 账单 F5YoEWS
B (63)bill of exchange 汇票 3b0|7@_E
B (64)bill of landing 提单 y0T#Qq
B (65)bill of materials 用料预计单 NkNFx<9T
B (66)bill payable 应付票据 r^msJ|k8[
B (67)bill receivable 应收票据 Pf%I6bVN9
B (68)bin card 存货记录卡 'a JE+
B (69)bonus 红利 tK
e-Dk9
B (70)book-keeping 薄记 R\7r!38
B (71)Boston classification 波士顿分类 j}/).O
B (72)breakeven chart 保本图 Qb
)c>r
B (73)breakeven point 保本点 {.e+?V2>_
B (74)breaking-down time 复位时间 Wp:vz']V
B (75)budget 预算 D]"W|.6@
B (76)budget center 预算中心 :/5GHfyj
B (77)budget cost allowance 预算成本折让 *My9r.F5o
B (78)budget manual 预算手册 yl@Nyu
B (79)budget period 预算期间 u8>aO>(bVg
B (80)budgetary control 预算控制 3w |5%`
B (81)budgeted capacity 预算生产能力 6QT&{|q=
B (82)burden 制造费用 eXnSH$uI
B (83)business center 经营中心 5RWqHPw+
B (84)business entity 营业个体 PknKzrEG:>
B (85)business unit 经营单位 PIo@B|W-SX
B (86)buy-out management 管理性购买产权 ^W@8KB
B (87)by-product 副产品 O>nMeU
C (88)called-up share capital 催缴股本 iJoYxx
C (89)capacity 生产能力 DMDtry?1:
C (90)capacity ratios 生产能力比率 ]ke9ipj]:
C (91)capital 资本 O#[b NLV
C (92)capital assets pricing model 资本资产计价模式 rA?<\*
C (93)capital commitment 承诺资本 T_UJ?W
C (94)capital employed 已运用的资本 U<sGj~"#
C (95)capital expenditure 资本支出 H}G 9gi
C (96)capital expenditure authorization 资本支出核准 d6[' [dG
C (97)capital expenditure control 资本支出控制 Q=DMfJ"
C (98)capital expenditure proposal 资本支出申请 RR+kjK?
C (99)capital funding planning 资本基金筹集计划 Z]DZ:dF
C (100)capital gain 资本收益 =ca[*0^Z7
C (101)capital investment appraisal 资本投资评估 |1A0YjOD
C (102)capital maintenance 资本保全 ^;s/4
C (103)capital resource planning 资本资源计划 pRE^;
4}z
C (104)capital surplus 资本盈余 wnQy
C (105)capital turnover 资本周转率 Hu6Qr
C (106)card 记录卡 Hq<4G:#
C (107)cash 现金 y!x[N!a
C (108)cash account 现金账户 0$-|Th:o
C (109)cash book 现金账薄 (91ts$jH
C (110)cash cow 金牛产品 C:^
:^y
C (111)cash flow 现金流量 V*2*5hx
C (112)cash discounted 现金贴现 2TB'HNTFx
C (113)cash flow budget 现金流量预算 GKF!GbGR@
C (114)cash flow statement 现金流量表 F[jqJzCz
C (115)cash ledger 现金分类账 C<9GdN
C (116)cash limit 现金限额 #m<uG5l`
C (117)CCA 现时成本会计 $?z}yx$
C (118)center 中心 3$P
C (119)changeover time 变更时间 cc`u{F9
C (120)chartered entity 特许经济个体 -^`s#0( y^
C (121)cheque 支票 yN `&oya
C (122)cheque register 支票登记薄 c C) <Y#1
C (123)coin analysis 零钱分类 n<FUaR>q}
C (124)classification 分类 Asuu
gcN*
C (125)clock card 工时卡 Zon7G6s9`
C (126)code 代码 #tsP
C (127)commitment accounting 承诺确认会计 MxX)&327
C (128)common cost 共同成本 -W@nc
QL}
C (129)company limited by guarantee 有限担保责任公司 [Rq|;p