A (1)ABC 作业基础成本计算 %"e hZd0r
A (2)absorbed overhead 已吸收制造费用 EgRuB@lw76
A (3)absorption costing 吸收成本计算 )1g\v8XT
A (4)account 账户,报表 Qnx?5R-}ZU
A (5)accounting postulate 会计假设 F5+!Gb En
A (6)accounting series release 会计公告文件 /Ri-iC >
A (7)accounting valuation 会计计价 Pk6_ 1LV
A (8)account sale 承销清单 %r@:7/
A (9)accountability concept 经营责任概念 M
9 N'Hk=
A (10)accountancy 会计职业 a_zf*;
A (11)accountant 会计师 lI3d
_cU
A (12)accounting 会计 Y2|c;1~5$
A (13)agency cost 代理成本 2gW+&5;4
A (14)accounting bases 会计基础 !>WW(n07Ma
A (15)accounting manual 会计手册 D7Ds*X`!l
A (16)accounting period 会计期间 P)[QC
A (17)accounting policies 会计方针 wS [k}
A (18)accounting rate of return 会计报酬率 } :T}N]
A (19)accounting reference date 会计参照日 A{wk$`vH
A (20)accounting reference period 会计参照期间 )o;n2T#O
A (21)accrual concept 应计概念 6?-,@e
A (22)accrual expenses 应计费用 ~7H?tp.Dw
A (23)acid test ration 速动比率(酸性测试比率) [9Hrpo]tU:
A (24)acquisition 购置 G{.A5{
A (25)acquisition accounting 收购会计 "uBr]N:
A (26)activity based accounting 作业基础成本计算 U8eU[|-8O/
A (27)adjusting events 调整事项 ^oEaE#I
A (28)administrative expenses 行政管理费 ?
Hbi[YD
A (29)advice note 发货通知 w69G6G(
A (30)amortization 摊销 .p'\@
@o5
A (31)analytical review 分析性检查 _:Ov-HIR
A (32)annual equivalent cost 年度等量成本法 hOe$h,E']
A (33)annual report and accounts 年度报告和报表 LufZ,
A (34)appraisal cost 检验成本 !6_tdZ
A (35)appropriation account 盈余分配账户 +}C M2>M
A (36)articles of association 公司章程细则 D[(T--LLT
A (37)assets 资产 /?C6oj1
A (38)assets cover 资产保障 Yt;@@xe&
A (39)asset value per share 每股资产价值 *B+YG^Yu^
A (40)associated company 联营公司 h}%yG{'/M=
A (41)attainable standard 可达标准 TzrU |D?
A (42)attributable profit 可归属利润 X6oY-4O
A (43)audit 审计 tmC9p6%
A (44)audit report 审计报告 Ot3+<{
A (45)auditing standards 审计准则 F:-6Htmj
A (46)authorized share capital 额定股本 m
A|
"
A (47)available hours 可用小时 a; 0$fRy
A (48)avoidable costs 可避免成本 tUs{/Je
B (49)back-to-back loan 易币贷款 eS"sd^;R
B (50)backflush accounting 倒退成本计算 s`,. &
B (51)bad debts 坏帐
(<#Ns W!z
B (52)bad debts ratio 坏帐比率 +e)RT<
B (53)bank charges 银行手续费 "#`c\JuR]
B (54)bank overdraft 银行透支 !7anJl
B (55)bank reconciliation 银行存款调节表 hN_,Vy
f
B (56)bank statement 银行对账单 yGPi9j{QXq
B (57)bankruptcy 破产 Jm}zit:o
B (58)basis of apportionment 分摊基础 \8SHX
B (59)batch 批量
\4&FW|mx
B (60)batch costing 分批成本计算
h9
3
B (61)beta factor B(市场)风险因素
Uf-`g>
B (62)bill 账单 mQt?d?6
B (63)bill of exchange 汇票 A\<WnG>xjP
B (64)bill of landing 提单 !O
#NP!
B (65)bill of materials 用料预计单 {%z}CTf#
B (66)bill payable 应付票据 a<{+
JU5
B (67)bill receivable 应收票据 HltURTb
I
B (68)bin card 存货记录卡 _:9-x;0H2
B (69)bonus 红利 Jx= v6==7
B (70)book-keeping 薄记 wB W]w
B (71)Boston classification 波士顿分类 |h%fi-a:
B (72)breakeven chart 保本图 &MF%zJ6
B (73)breakeven point 保本点 g/m%A2M&aH
B (74)breaking-down time 复位时间 -\=kd {*B
B (75)budget 预算 N
@sVA%L.
B (76)budget center 预算中心 ppM^&6x^
B (77)budget cost allowance 预算成本折让 AT,?dxP J
B (78)budget manual 预算手册 (#k2S-5
B (79)budget period 预算期间 lr@H4EJ{
B (80)budgetary control 预算控制 ^k}jPc6
B (81)budgeted capacity 预算生产能力 9S[T
an|
B (82)burden 制造费用 =9vmRh?8
B (83)business center 经营中心 `=f1rXhI+1
B (84)business entity 营业个体 w`OHNwXh#I
B (85)business unit 经营单位 We,~P\g
B (86)buy-out management 管理性购买产权 z|>f*Z
B (87)by-product 副产品 v:$Y
|mh
C (88)called-up share capital 催缴股本 :S
|)
C (89)capacity 生产能力 FzGla} )
C (90)capacity ratios 生产能力比率 EJ3R{
^
C (91)capital 资本 T5di#%
: s
C (92)capital assets pricing model 资本资产计价模式 &za
~=+
C (93)capital commitment 承诺资本 ZX!u\O|w
C (94)capital employed 已运用的资本 hgi9%>oUB
C (95)capital expenditure 资本支出 j8gi/07l
C (96)capital expenditure authorization 资本支出核准 (eAh8^)
C (97)capital expenditure control 资本支出控制 6?c(ue iL[
C (98)capital expenditure proposal 资本支出申请 Zcn,_b7
C (99)capital funding planning 资本基金筹集计划 onj:+zl
C (100)capital gain 资本收益 )7Ed}6%
C (101)capital investment appraisal 资本投资评估 -!]dU`:(X
C (102)capital maintenance 资本保全 $?u ^hMU=
C (103)capital resource planning 资本资源计划 (PN!k0Y
C (104)capital surplus 资本盈余 KI="O6 h
C (105)capital turnover 资本周转率 _'E,g@
C (106)card 记录卡 )v67wn*1A
C (107)cash 现金 AyMMr_q
C (108)cash account 现金账户 YEx76
C (109)cash book 现金账薄 *xOrt)D=
C (110)cash cow 金牛产品 L?n*b
C (111)cash flow 现金流量 %%w]-`^h,
C (112)cash discounted 现金贴现 0oi
=}
lV
C (113)cash flow budget 现金流量预算 xFY;aK
C (114)cash flow statement 现金流量表 >K9uwUi|b]
C (115)cash ledger 现金分类账 m,U`hPJ
C (116)cash limit 现金限额 (U |[C*
C (117)CCA 现时成本会计 {^#62Y
C (118)center 中心 fH7o,U|
C (119)changeover time 变更时间 }$ Am;%?p
C (120)chartered entity 特许经济个体 BZE~k?*
C (121)cheque 支票 ivbuS-f=r
C (122)cheque register 支票登记薄 }X3SjNd q
C (123)coin analysis 零钱分类 0iX;%SPYz
C (124)classification 分类 pcw^W
C (125)clock card 工时卡 QMfa~TH#p
C (126)code 代码 }I'g@Pw9[
C (127)commitment accounting 承诺确认会计 "oYyeT
,?
C (128)common cost 共同成本 )vK
%LmP
C (129)company limited by guarantee 有限担保责任公司 ccJ@jpXI