A (1)ABC 作业基础成本计算 F1Bq$*'N$w
A (2)absorbed overhead 已吸收制造费用 O%HHYV%[m
A (3)absorption costing 吸收成本计算 ~.lPEA %%
A (4)account 账户,报表 Q
.c\/&
A (5)accounting postulate 会计假设 N$:8,9.z
A (6)accounting series release 会计公告文件 7i1q wRv
A (7)accounting valuation 会计计价 uhutg,[
A (8)account sale 承销清单 9k[9P;"F:
A (9)accountability concept 经营责任概念 !_Z&a
A (10)accountancy 会计职业 5.J.RE"M
A (11)accountant 会计师 jOD?|tK&
A (12)accounting 会计 "Os_vlapHo
A (13)agency cost 代理成本 $a ` G
A (14)accounting bases 会计基础 iMRwp+$
A (15)accounting manual 会计手册 u08mqEa
A (16)accounting period 会计期间 R
.2wqkY
A (17)accounting policies 会计方针 {P#|zp 4C{
A (18)accounting rate of return 会计报酬率 0S$N05
A (19)accounting reference date 会计参照日 TrR8?-
A (20)accounting reference period 会计参照期间 g95`.V}
A (21)accrual concept 应计概念 6/dI6C!
A (22)accrual expenses 应计费用 KdbHyg<4
A (23)acid test ration 速动比率(酸性测试比率) @49S`
A (24)acquisition 购置 !m?-!:
A (25)acquisition accounting 收购会计 i8HTzv"J
A (26)activity based accounting 作业基础成本计算 {U !g.rh
A (27)adjusting events 调整事项 Tc3yS(aq
A (28)administrative expenses 行政管理费 'a.qu9PJ
A (29)advice note 发货通知 hqkz^!rp
A (30)amortization 摊销 -!]ZMi9
A (31)analytical review 分析性检查 l0i^uMS
A (32)annual equivalent cost 年度等量成本法 I4?5K@a
A (33)annual report and accounts 年度报告和报表 ,UdVNA
A (34)appraisal cost 检验成本 WQO) =
n
A (35)appropriation account 盈余分配账户 K8Y=S12Ti
A (36)articles of association 公司章程细则 \mlqO[ S
A (37)assets 资产 =kG@
a(-
A (38)assets cover 资产保障 w_u\sSQ`!
A (39)asset value per share 每股资产价值 v
d4ytC
A (40)associated company 联营公司 Uq`'}Vo
A (41)attainable standard 可达标准 g_COp"!~9
A (42)attributable profit 可归属利润 k~
/Nv=D
A (43)audit 审计 O463I.XAP
A (44)audit report 审计报告 'K,:j 388
A (45)auditing standards 审计准则 v^+Sh|z/
A (46)authorized share capital 额定股本 "kgdbAZ
A (47)available hours 可用小时 Hc(OI|z~
A (48)avoidable costs 可避免成本 0'?L#K
B (49)back-to-back loan 易币贷款 "OnGE$
B (50)backflush accounting 倒退成本计算 'F#KM1s
B (51)bad debts 坏帐 $l&(%\pp
B (52)bad debts ratio 坏帐比率 \d$!a5LF}
B (53)bank charges 银行手续费 f^XOUh
B (54)bank overdraft 银行透支 y7Df_|Z
B (55)bank reconciliation 银行存款调节表 L8#5*8W6
B (56)bank statement 银行对账单 wz ~d(a#
B (57)bankruptcy 破产
k7A-J\
B (58)basis of apportionment 分摊基础 P3 ^Y"Pv?
B (59)batch 批量 (0y~%J
B (60)batch costing 分批成本计算 NGO fb
B (61)beta factor B(市场)风险因素 8StgsM
B (62)bill 账单 ,]c
1A$Sr0
B (63)bill of exchange 汇票 QWHug:c
B (64)bill of landing 提单 d <JM36j?
B (65)bill of materials 用料预计单 [Nbm|["q~
B (66)bill payable 应付票据 AX/m25x
B (67)bill receivable 应收票据 _MX>#!l
B (68)bin card 存货记录卡 HEc+;O1<
B (69)bonus 红利 3y8G?LL/[7
B (70)book-keeping 薄记 ?"g2v-jTK
B (71)Boston classification 波士顿分类 l$bu%SZ
B (72)breakeven chart 保本图 3fQuoQuD"}
B (73)breakeven point 保本点 YcK|.Mq':
B (74)breaking-down time 复位时间 Whf.fK
B (75)budget 预算 hv_XP,1K
B (76)budget center 预算中心 ,f;}|d:r
B (77)budget cost allowance 预算成本折让 ax5<#3__
B (78)budget manual 预算手册 G?/DrnK:
B (79)budget period 预算期间 |R\>@Mg#B
B (80)budgetary control 预算控制 Lrq.Ab#
B (81)budgeted capacity 预算生产能力 2Ny"O.0h
B (82)burden 制造费用 Q%mB|i|
B (83)business center 经营中心 A` o8'+`C
B (84)business entity 营业个体 *w0%d1
B (85)business unit 经营单位 PQ$%H>{
B (86)buy-out management 管理性购买产权 mZ"4&U
B (87)by-product 副产品 F,)%?<!I
C (88)called-up share capital 催缴股本 mmRJ9OhS
C (89)capacity 生产能力 )*x6 FfTUd
C (90)capacity ratios 生产能力比率 i3'9>"`
C (91)capital 资本 ;&-k#PE]/H
C (92)capital assets pricing model 资本资产计价模式 ocS5SB]8
C (93)capital commitment 承诺资本 q 2:6QM&
C (94)capital employed 已运用的资本 !LN?PKJ
C (95)capital expenditure 资本支出 h/hmlnOQl
C (96)capital expenditure authorization 资本支出核准 x-.?HS
[
C (97)capital expenditure control 资本支出控制 6h,(wo3Y
C (98)capital expenditure proposal 资本支出申请 ~d*(=G
C (99)capital funding planning 资本基金筹集计划 uurh??R
C (100)capital gain 资本收益 T&o(N3
lW
C (101)capital investment appraisal 资本投资评估 o@i#|kx,
C (102)capital maintenance 资本保全 dNL(G%Qj+"
C (103)capital resource planning 资本资源计划 3/W'V,5G6
C (104)capital surplus 资本盈余 Opc
ZU{4b
C (105)capital turnover 资本周转率 lHe{\N[C
C (106)card 记录卡 .j<]m
UY
C (107)cash 现金 9b"=9y,
C (108)cash account 现金账户 0Bi.6
r
C (109)cash book 现金账薄 91-o}|3v
C (110)cash cow 金牛产品 OCaq3_#tZ
C (111)cash flow 现金流量 A=
'N=^Pm
C (112)cash discounted 现金贴现 0+ ;bh
{Eu
C (113)cash flow budget 现金流量预算 !SdS
E^lz`
C (114)cash flow statement 现金流量表 6){]1h"
C (115)cash ledger 现金分类账 NDlF0f
C (116)cash limit 现金限额 )@Yf]qx+Y<
C (117)CCA 现时成本会计 P?B;_W+~A.
C (118)center 中心 !1 8clL
C (119)changeover time 变更时间 qPy1;maXP
C (120)chartered entity 特许经济个体 W~9tKT4
C (121)cheque 支票 6'G6<8>-
C (122)cheque register 支票登记薄 8sTp`}54J
C (123)coin analysis 零钱分类 aYS!xh206
C (124)classification 分类 *>2W#D)b=
C (125)clock card 工时卡
sAS:-wp
C (126)code 代码 q[W
0 N>
C (127)commitment accounting 承诺确认会计 ]<rkxgMW>
C (128)common cost 共同成本 _zn.K&I-*k
C (129)company limited by guarantee 有限担保责任公司 4DOH`6#an