A (1)ABC 作业基础成本计算 %sP*=5?vA
A (2)absorbed overhead 已吸收制造费用 ]%H`_8<gc
A (3)absorption costing 吸收成本计算 IEi^kJflU
A (4)account 账户,报表 q<|
AZ2Ai
A (5)accounting postulate 会计假设 /,yd+wcW#
A (6)accounting series release 会计公告文件 FVKTbvYn
A (7)accounting valuation 会计计价 !Ai@$tl[S
A (8)account sale 承销清单 (w3YvG.
A (9)accountability concept 经营责任概念
qEOhwrh
A (10)accountancy 会计职业 \M^bD4';>
A (11)accountant 会计师 U8?mc
A (12)accounting 会计 g3y~bf
A (13)agency cost 代理成本 g!|kp?
A (14)accounting bases 会计基础 KZE,bi:
~
A (15)accounting manual 会计手册 n_A3#d<9
A (16)accounting period 会计期间 Ti5-6%~&
A (17)accounting policies 会计方针
=:pJ
A (18)accounting rate of return 会计报酬率 ;A*]l'[-
A (19)accounting reference date 会计参照日 24eLB?
H
A (20)accounting reference period 会计参照期间 T8$y[W-c
A (21)accrual concept 应计概念 {EQOP]
A (22)accrual expenses 应计费用 _Fl9>C"u
A (23)acid test ration 速动比率(酸性测试比率) ^09,"<@k
A (24)acquisition 购置 #X
1ND
A (25)acquisition accounting 收购会计 )Aqtew+A&
A (26)activity based accounting 作业基础成本计算 DvvK^+-~
A (27)adjusting events 调整事项 GD$l||8
A (28)administrative expenses 行政管理费 #*Ctwl,T
A (29)advice note 发货通知 VTE .^EK!
A (30)amortization 摊销 Fx.=#bVX7
A (31)analytical review 分析性检查 q_58;Bv
A (32)annual equivalent cost 年度等量成本法 UCj ld
A (33)annual report and accounts 年度报告和报表 Q;rX;p^W
A (34)appraisal cost 检验成本 ~]2K^bh8&
A (35)appropriation account 盈余分配账户
z
Iu'[U
A (36)articles of association 公司章程细则 S,he6zS
A (37)assets 资产 eSq.GtI
A (38)assets cover 资产保障 R\[e!g*I
A (39)asset value per share 每股资产价值 c^W)07-X5y
A (40)associated company 联营公司 'H;*W |:-]
A (41)attainable standard 可达标准 @o`AmC.
8
A (42)attributable profit 可归属利润 Km$\:Xo
A (43)audit 审计
x.$FNt(9
A (44)audit report 审计报告 ?Ir:g=RP*
A (45)auditing standards 审计准则 RA
L~!"W
A (46)authorized share capital 额定股本 ]/L0,^RI
A (47)available hours 可用小时 (4nq>;$3
A (48)avoidable costs 可避免成本 #H~64/
B (49)back-to-back loan 易币贷款 FYQS)s
B (50)backflush accounting 倒退成本计算 `ERz\`d~Y;
B (51)bad debts 坏帐 S
f#
R0SA
B (52)bad debts ratio 坏帐比率 i83OOV$1J
B (53)bank charges 银行手续费 kAUy
mds;O
B (54)bank overdraft 银行透支 BI@[\aRLQ
B (55)bank reconciliation 银行存款调节表 |FRg\#kf%
B (56)bank statement 银行对账单 p!%pP}I
B (57)bankruptcy 破产 OjA,]Gv6
B (58)basis of apportionment 分摊基础 ~k5W@`"W
B (59)batch 批量 C3g_!dUs
B (60)batch costing 分批成本计算 Nh+ H 9
B (61)beta factor B(市场)风险因素 ?S=mybp
B (62)bill 账单 J{G?-+`
B (63)bill of exchange 汇票 A04U /;
B (64)bill of landing 提单 dWBA1p
B (65)bill of materials 用料预计单 JucY[`|JV
B (66)bill payable 应付票据 8&dF
B (67)bill receivable 应收票据 e\/w'
B (68)bin card 存货记录卡 #/37V2E
B (69)bonus 红利 r3?o9D>
B (70)book-keeping 薄记 wMN]~|z>
B (71)Boston classification 波士顿分类 K3uRs{l|
B (72)breakeven chart 保本图 Vxt+]5X
B (73)breakeven point 保本点 'J|_2*
B (74)breaking-down time 复位时间 f|(M.U-
B (75)budget 预算 BM
f@M
B (76)budget center 预算中心 \~ wMfP8
B (77)budget cost allowance 预算成本折让 @C aG9]
B (78)budget manual 预算手册 #g!.T g'
B (79)budget period 预算期间 2X&qE}%k S
B (80)budgetary control 预算控制 _)-o1`*-
B (81)budgeted capacity 预算生产能力 ,/unhfs1q
B (82)burden 制造费用 Flb&B1
B (83)business center 经营中心 ]]yO1x$Kk
B (84)business entity 营业个体 %&bY]w
B (85)business unit 经营单位 HxI"
8A
B (86)buy-out management 管理性购买产权 <OPAr
ht
B (87)by-product 副产品 Wc
'H
C (88)called-up share capital 催缴股本 =2x^nW
C (89)capacity 生产能力 zbPqYhJzA
C (90)capacity ratios 生产能力比率 ddR>7d}N
C (91)capital 资本 vZ Lf
C (92)capital assets pricing model 资本资产计价模式 N{>n$v}
C (93)capital commitment 承诺资本 P!k{u^$L
C (94)capital employed 已运用的资本 TL#3;l^
C (95)capital expenditure 资本支出 (7*}-Uy[C
C (96)capital expenditure authorization 资本支出核准 U
m+8"W
C (97)capital expenditure control 资本支出控制 <a+Z;>
C (98)capital expenditure proposal 资本支出申请 QmIBaMI#
C (99)capital funding planning 资本基金筹集计划 0m ? )ROaJ
C (100)capital gain 资本收益 E_LN]v
C (101)capital investment appraisal 资本投资评估 TS5Q1+hWHV
C (102)capital maintenance 资本保全 u#SWj,X
C (103)capital resource planning 资本资源计划 T[A69O]v
C (104)capital surplus 资本盈余 nQS|Lt_+
C (105)capital turnover 资本周转率 :Ux_qB
C (106)card 记录卡 xId.GWY1
C (107)cash 现金 Y6d@h? ht
C (108)cash account 现金账户 w%sT{(Vd`C
C (109)cash book 现金账薄 Du){rVY^d
C (110)cash cow 金牛产品 as=LIw}Q4
C (111)cash flow 现金流量 n'w.;
q
C (112)cash discounted 现金贴现 SX-iAS[<
C (113)cash flow budget 现金流量预算 CJI
~_3+K
C (114)cash flow statement 现金流量表 ;A!BVq
C (115)cash ledger 现金分类账 ete.!*=
C (116)cash limit 现金限额 sp`Dvqx0
C (117)CCA 现时成本会计 8Q+36!
C (118)center 中心 POR\e|hRT]
C (119)changeover time 变更时间 */DO ex"y
C (120)chartered entity 特许经济个体 G*v,GR
C (121)cheque 支票 7t_^8I%[
C (122)cheque register 支票登记薄 KY]C6kh
C (123)coin analysis 零钱分类 iG?[<1~
C (124)classification 分类 "C3/T&F
C (125)clock card 工时卡 6S\8$
C (126)code 代码 tklH@'q
C (127)commitment accounting 承诺确认会计 WOf 4o
C (128)common cost 共同成本 ~^b/(
C (129)company limited by guarantee 有限担保责任公司 M&
CqSd