A (1)ABC 作业基础成本计算 hO] vy>i;
A (2)absorbed overhead 已吸收制造费用 (N
:vDq'
A (3)absorption costing 吸收成本计算 @J UCXm
A (4)account 账户,报表 $;%k:&\f
A (5)accounting postulate 会计假设 7F @#6
A (6)accounting series release 会计公告文件 =/SBZLR(9
A (7)accounting valuation 会计计价 Ty;P`Uv]r
A (8)account sale 承销清单 S{#L7S
A (9)accountability concept 经营责任概念 ;fGh]i
A (10)accountancy 会计职业 ;dVYR=l
A (11)accountant 会计师 /@QPJ~%8Ud
A (12)accounting 会计 OT{cP3;0*o
A (13)agency cost 代理成本 /U5!]7&gB
A (14)accounting bases 会计基础 \qj(`0HG
A (15)accounting manual 会计手册 1E]TH/JK
A (16)accounting period 会计期间 !b 4v}70,
A (17)accounting policies 会计方针 @K=C`N_22
A (18)accounting rate of return 会计报酬率 -#<AbT
A (19)accounting reference date 会计参照日 5Sv;a(}
A (20)accounting reference period 会计参照期间 e> -fI_+b
A (21)accrual concept 应计概念 "1HKD
A (22)accrual expenses 应计费用 LZH~VkK@m}
A (23)acid test ration 速动比率(酸性测试比率) j;SK{Oq
A (24)acquisition 购置 hxe X6
A (25)acquisition accounting 收购会计 ;Qq<5I"y
A (26)activity based accounting 作业基础成本计算 ]CxDm
A (27)adjusting events 调整事项 OH/!Ky\@
A (28)administrative expenses 行政管理费 ]m<
z
A (29)advice note 发货通知 xh|<`>5
A (30)amortization 摊销 +nU=)x?38
A (31)analytical review 分析性检查 S}/5W
A (32)annual equivalent cost 年度等量成本法 :^H2D=z@
A (33)annual report and accounts 年度报告和报表 [2\jQv\Y
A (34)appraisal cost 检验成本 g?E8zf `
A (35)appropriation account 盈余分配账户 ,y}@I"
A (36)articles of association 公司章程细则 &5d~ODO
A (37)assets 资产 A} v;uNS]
A (38)assets cover 资产保障 {u)>W@Lr
A (39)asset value per share 每股资产价值 IF'Tj`yD
A (40)associated company 联营公司 Fv$oXg/
A (41)attainable standard 可达标准 92XG|CWX
A (42)attributable profit 可归属利润 7tQ?av
A (43)audit 审计
BDfJ
A (44)audit report 审计报告 </]a`h]
A (45)auditing standards 审计准则 gJBw6'Z
A (46)authorized share capital 额定股本 '@dk3:3t
A (47)available hours 可用小时 t0.71(
A (48)avoidable costs 可避免成本 CWY-}M
B (49)back-to-back loan 易币贷款 ;:obg/;uJ
B (50)backflush accounting 倒退成本计算 9v@P|
B (51)bad debts 坏帐 <N{Y*,^z
B (52)bad debts ratio 坏帐比率 IN7Cpg~9%
B (53)bank charges 银行手续费 <%?!3 n*
B (54)bank overdraft 银行透支 .s-*aoj
B (55)bank reconciliation 银行存款调节表 "6q@}sz!
B (56)bank statement 银行对账单 keb.%cb=
B (57)bankruptcy 破产 /(8"9Sfm
B (58)basis of apportionment 分摊基础 `G:I|=#w
B (59)batch 批量 zS*vKyye>
B (60)batch costing 分批成本计算 V@o#" gZ
B (61)beta factor B(市场)风险因素 ~$d(@
T&
B (62)bill 账单 Pl\NzB,`
B (63)bill of exchange 汇票 EslHml#
B (64)bill of landing 提单 ;
,n}>iTE
B (65)bill of materials 用料预计单 3/V0w|ZgD
B (66)bill payable 应付票据 ]w_JbFmT
B (67)bill receivable 应收票据 ek1<9"y
B (68)bin card 存货记录卡 RA1K$D ?A
B (69)bonus 红利 XwIKpr8
B (70)book-keeping 薄记 c2Wp 8l
B (71)Boston classification 波士顿分类 bF'J
m*f
B (72)breakeven chart 保本图 ZRj/lQ2D
B (73)breakeven point 保本点 0K4A0s_R`
B (74)breaking-down time 复位时间 MO%+rf0~w
B (75)budget 预算 Fv<3VKueK[
B (76)budget center 预算中心 NA=m<n#
B (77)budget cost allowance 预算成本折让 `Wd4d2aLG
B (78)budget manual 预算手册 ]Z?jo#F
B (79)budget period 预算期间 N\anjG
B (80)budgetary control 预算控制 MY'T%_id
B (81)budgeted capacity 预算生产能力 08+\fT [
B (82)burden 制造费用 wOg#
J
B (83)business center 经营中心 CsEU:v
B (84)business entity 营业个体 YI>9C 76L
B (85)business unit 经营单位 fd$nAE
B (86)buy-out management 管理性购买产权 VS3lz?o?6g
B (87)by-product 副产品 o.(Gja4
C (88)called-up share capital 催缴股本 q$PO.#
C (89)capacity 生产能力 Pk>S;KT.
C (90)capacity ratios 生产能力比率 3
$a;
C (91)capital 资本 .uSVZqJ7
C (92)capital assets pricing model 资本资产计价模式 QXW>}GdKZ
C (93)capital commitment 承诺资本
Clb7=@f
C (94)capital employed 已运用的资本 Tvt(nWn(H1
C (95)capital expenditure 资本支出 yz"hU
C (96)capital expenditure authorization 资本支出核准 k}C4:?AT
C (97)capital expenditure control 资本支出控制 mVEIHzk2b
C (98)capital expenditure proposal 资本支出申请 E24j(>
C (99)capital funding planning 资本基金筹集计划 .}Eckqkp
C (100)capital gain 资本收益 PD~vq^@Q
C (101)capital investment appraisal 资本投资评估 wLz
V#8>
C (102)capital maintenance 资本保全 4~1lP&
C (103)capital resource planning 资本资源计划 Hk'R!X
C (104)capital surplus 资本盈余 qu&p)*M5
C (105)capital turnover 资本周转率 CB#B!;I8v
C (106)card 记录卡 DMOP*;Uk
C (107)cash 现金 Z*Rgik
C (108)cash account 现金账户 -]t>'Q?
C (109)cash book 现金账薄 A7 6HM@Q
C (110)cash cow 金牛产品 C3'?
E<F
C (111)cash flow 现金流量 P *&Cght>0
C (112)cash discounted 现金贴现 T
KQ^D
C (113)cash flow budget 现金流量预算 nok-cash limit 现金限额 -@ra~li,yQ
C (117)CCA 现时成本会计 r'4Dj&9Ac
C (118)center 中心 Ckc5;:b&m
C (119)changeover time 变更时间 uPxJwWXO
C (120)chartered entity 特许经济个体 N>CNgUyP
C (121)cheque 支票 Lrmhr3
w5
C (122)cheque register 支票登记薄 +cM~
|
C (123)coin analysis 零钱分类 b
+Z/nfS
C (124)classification 分类 t)= dKC
C (125)clock card 工时卡 5WvsS(
9H
C (126)code 代码 wbvOf X
C (127)commitment accounting 承诺确认会计 z,bK.KFSs
C (128)common cost 共同成本 lF
t^dl^
C (129)company limited by guarantee 有限担保责任公司 G1\F7A