A (1)ABC 作业基础成本计算 L*11hyyk
A (2)absorbed overhead 已吸收制造费用 j"yL6Q9P
A (3)absorption costing 吸收成本计算 YLJH?
=2@
A (4)account 账户,报表 n +`( R]Q
A (5)accounting postulate 会计假设 's(0>i
A (6)accounting series release 会计公告文件 C5*j0}
A (7)accounting valuation 会计计价 WQ|d;[E
A (8)account sale 承销清单 I^ppEgYSY
A (9)accountability concept 经营责任概念 #AFr@n
A (10)accountancy 会计职业 KSMe#Qnw
A (11)accountant 会计师 Lb{~a_c
A (12)accounting 会计 :~{XL >:S
A (13)agency cost 代理成本 x.<^L] "
A (14)accounting bases 会计基础 ;XZ5r|V}
A (15)accounting manual 会计手册 'h([Y8p{
A (16)accounting period 会计期间 Wi'BX#xCB
A (17)accounting policies 会计方针 gjk=`lU
A (18)accounting rate of return 会计报酬率 --dGN.*xb4
A (19)accounting reference date 会计参照日 (3&@c!E
A (20)accounting reference period 会计参照期间 '[{M"S
A (21)accrual concept 应计概念 *B#<5<T
A (22)accrual expenses 应计费用 qd%5[A
A (23)acid test ration 速动比率(酸性测试比率) /px*v<Aw1
A (24)acquisition 购置 sO~N2
A (25)acquisition accounting 收购会计 gPd:>$
A (26)activity based accounting 作业基础成本计算 0@.$(Aqo(
A (27)adjusting events 调整事项 kZWc(LwA
A (28)administrative expenses 行政管理费 >OBuHqC
A (29)advice note 发货通知 f)vD2_E
A (30)amortization 摊销 cs8bRXjHa
A (31)analytical review 分析性检查 -!I.:97 N
A (32)annual equivalent cost 年度等量成本法 ec)G~?F
H
A (33)annual report and accounts 年度报告和报表 +d2+w1o^V
A (34)appraisal cost 检验成本 6Bo~7gnc
A (35)appropriation account 盈余分配账户 Fx/9T2%=
A (36)articles of association 公司章程细则 ]j}zN2[A
A (37)assets 资产 O_FT@bo\
A (38)assets cover 资产保障 Wu2#r\
A (39)asset value per share 每股资产价值 LyS139P$
A (40)associated company 联营公司 J3}^\k=p"
A (41)attainable standard 可达标准 /
e!/
A (42)attributable profit 可归属利润 (b GiBsb
A (43)audit 审计 o`DBzC
A (44)audit report 审计报告 tv
,^ Q}
A (45)auditing standards 审计准则 aGr(djD
A (46)authorized share capital 额定股本 6<(HT#=#
A (47)available hours 可用小时 ;KbnaUAS8
A (48)avoidable costs 可避免成本 \V7Hi\)
B (49)back-to-back loan 易币贷款 CDO_A \
B (50)backflush accounting 倒退成本计算 pW:U|m1dS
B (51)bad debts 坏帐 qF%wl
B (52)bad debts ratio 坏帐比率 a'
.o
B (53)bank charges 银行手续费 @433?g`2b
B (54)bank overdraft 银行透支 %
$:js4
B (55)bank reconciliation 银行存款调节表 Ni"fV]'
B (56)bank statement 银行对账单 t/u$Ts
B (57)bankruptcy 破产 ahhVl=9/ao
B (58)basis of apportionment 分摊基础 aEy_H-6f
B (59)batch 批量 XqyfeY5t
B (60)batch costing 分批成本计算 eOZA2
B (61)beta factor B(市场)风险因素 |/]bpG 'z
B (62)bill 账单 #ie{!Mh
B (63)bill of exchange 汇票 9 /t}S6b{
B (64)bill of landing 提单 $*MjNj2
B (65)bill of materials 用料预计单 |2
g }i\
B (66)bill payable 应付票据 ?:lOn(0&
B (67)bill receivable 应收票据 tJ&S&[}
B (68)bin card 存货记录卡 >M[rOu
(d
B (69)bonus 红利 ' f}^/`J
B (70)book-keeping 薄记 B>o#eW
B (71)Boston classification 波士顿分类 D4c}z#}*0
B (72)breakeven chart 保本图 z
}R-J/xr2
B (73)breakeven point 保本点 c42p>}P[
B (74)breaking-down time 复位时间 @Ys(j$U't
B (75)budget 预算 8:huWjh]M
B (76)budget center 预算中心 -+'{C=
B (77)budget cost allowance 预算成本折让 f]J?-ks
B (78)budget manual 预算手册 ;k (}~_
B (79)budget period 预算期间 rw
^^12)
B (80)budgetary control 预算控制 ''?.6r
B (81)budgeted capacity 预算生产能力 x1|5q/I
B (82)burden 制造费用 o5BOe1_Pw
B (83)business center 经营中心 '"GdO;}&
B (84)business entity 营业个体 mu=u!by.E
B (85)business unit 经营单位 6$%]p1"!K
B (86)buy-out management 管理性购买产权 rQ30)5^V|
B (87)by-product 副产品 zbl h_6
C (88)called-up share capital 催缴股本 $O%lYQY]
C (89)capacity 生产能力 e@L+z
C (90)capacity ratios 生产能力比率 |jEKUTv,G
C (91)capital 资本 O>n L
;I
C (92)capital assets pricing model 资本资产计价模式 wI#rAx7f-
C (93)capital commitment 承诺资本 4AZlr*U
C (94)capital employed 已运用的资本 !}l)okQH<#
C (95)capital expenditure 资本支出 U11rj,7
C (96)capital expenditure authorization 资本支出核准 ["Z]K'?P
C (97)capital expenditure control 资本支出控制 1Q#hanh_`
C (98)capital expenditure proposal 资本支出申请 p#^L
ZX
C (99)capital funding planning 资本基金筹集计划 wrK$ZO]
C (100)capital gain 资本收益 d,8V-Dk+p
C (101)capital investment appraisal 资本投资评估 "h2;65@
C (102)capital maintenance 资本保全 CW
*6 -q
C (103)capital resource planning 资本资源计划 j;VYF
C (104)capital surplus 资本盈余 '=\]4?S
C (105)capital turnover 资本周转率 u32wS$*8
C (106)card 记录卡 ^}U{O A
C (107)cash 现金 ;s9!ra:3
C (108)cash account 现金账户 ;Zw!
C (109)cash book 现金账薄 &EE6<-B-
C (110)cash cow 金牛产品 L7X._XBO[
C (111)cash flow 现金流量 H+zQz8zMC
C (112)cash discounted 现金贴现 y{!`4CxF
C (113)cash flow budget 现金流量预算 E+JGqk
C (114)cash flow statement 现金流量表 !xj >~7
C (115)cash ledger 现金分类账 g#Zb}
^
C (116)cash limit 现金限额 &7E 0H{
C (117)CCA 现时成本会计 K*7*`6iU
C (118)center 中心 |pq z(j7
C (119)changeover time 变更时间 K~x G+Kh
C (120)chartered entity 特许经济个体 Sn7.KYS
C (121)cheque 支票 [EB2o.EsO
C (122)cheque register 支票登记薄 Y49
kq}
C (123)coin analysis 零钱分类 ""d3ownKhw
C (124)classification 分类 4y>G6TD^
C (125)clock card 工时卡 3j]La
C (126)code 代码 (0Hhn2JA
C (127)commitment accounting 承诺确认会计 s]U'*?P
C (128)common cost 共同成本 ZS^EKz~ +
C (129)company limited by guarantee 有限担保责任公司 %do|>7MO@