A (1)ABC 作业基础成本计算 b #h?O}
A (2)absorbed overhead 已吸收制造费用 \tFg10
A (3)absorption costing 吸收成本计算 reml|!F-)
A (4)account 账户,报表 2kV[A92s
A (5)accounting postulate 会计假设 S -j<O&h~C
A (6)accounting series release 会计公告文件 f
s a
A (7)accounting valuation 会计计价 c)8V^7= Q
A (8)account sale 承销清单 U~z`u&/
A (9)accountability concept 经营责任概念 m%ZJ
p7C
A (10)accountancy 会计职业 8%s ^>.rG
A (11)accountant 会计师 `{fqnN JE
A (12)accounting 会计 XHu Y'\;-
A (13)agency cost 代理成本 P +pL2 BA
A (14)accounting bases 会计基础 O/\ L0\T
A (15)accounting manual 会计手册 fII; t-(x
A (16)accounting period 会计期间 E@\e37e
A (17)accounting policies 会计方针 W jZJQK
A (18)accounting rate of return 会计报酬率 Vm.&J Vb
A (19)accounting reference date 会计参照日 eUvIO+av
A (20)accounting reference period 会计参照期间 Xv 3u}nPMq
A (21)accrual concept 应计概念 %Kd&A *
A (22)accrual expenses 应计费用 dzDh V{
A (23)acid test ration 速动比率(酸性测试比率) }K,:aN,44\
A (24)acquisition 购置 A#~"G
p
A (25)acquisition accounting 收购会计 :+ksmyW
A (26)activity based accounting 作业基础成本计算 `j*&F8}
A (27)adjusting events 调整事项 Pxu!,Mi[d
A (28)administrative expenses 行政管理费 <)y44x|S'
A (29)advice note 发货通知 Bb[%?~
E!
A (30)amortization 摊销 Lv@JfN"O
A (31)analytical review 分析性检查 p
D!IB`cA4
A (32)annual equivalent cost 年度等量成本法 !}wJ+R ^2
A (33)annual report and accounts 年度报告和报表 Z!Sv/ 5xx
A (34)appraisal cost 检验成本 h: :'s&|
A (35)appropriation account 盈余分配账户 U#G[#sd> K
A (36)articles of association 公司章程细则 A+% oE
A (37)assets 资产 <ml
Qn?u
A (38)assets cover 资产保障 PT4Xr=z =
A (39)asset value per share 每股资产价值 +7?p& -r)x
A (40)associated company 联营公司 Q&: % U
A (41)attainable standard 可达标准 r,=xI` XH
A (42)attributable profit 可归属利润 FRI<A8
A (43)audit 审计 *leQd^47
A (44)audit report 审计报告 ey<u
A (45)auditing standards 审计准则 KL]K< A
A (46)authorized share capital 额定股本 G1 M}g8 ]h
A (47)available hours 可用小时 6N(Wv0b $
A (48)avoidable costs 可避免成本 RC Fb&,51
B (49)back-to-back loan 易币贷款 KquHc-fzqr
B (50)backflush accounting 倒退成本计算 ?RGL0`Lg
B (51)bad debts 坏帐 j>~^jz:
B (52)bad debts ratio 坏帐比率 .!0),KmkK
B (53)bank charges 银行手续费 aNb=gj Lpt
B (54)bank overdraft 银行透支 Ixm< wKwW#
B (55)bank reconciliation 银行存款调节表 LFy5tX#
B (56)bank statement 银行对账单 p,}-8#K[
B (57)bankruptcy 破产 B 1m @
B (58)basis of apportionment 分摊基础 r AMnM>`
B (59)batch 批量
ghd~p@4
B (60)batch costing 分批成本计算 N;tUrdg Q
B (61)beta factor B(市场)风险因素 (:E_m|00;
B (62)bill 账单 | Q:$G!/
B (63)bill of exchange 汇票 K^t M$l\
B (64)bill of landing 提单 {Eb
R
=
B (65)bill of materials 用料预计单 )hj77~{ +
B (66)bill payable 应付票据 i;xH
B (67)bill receivable 应收票据 a`(6hL3 IT
B (68)bin card 存货记录卡 @PuJre4!;L
B (69)bonus 红利 aWek<Y~+
B (70)book-keeping 薄记 b!SGQv(^M
B (71)Boston classification 波士顿分类 "L.)ML
B (72)breakeven chart 保本图 !> b>"\b
B (73)breakeven point 保本点 W3* BdpTw
B (74)breaking-down time 复位时间 wl^bvH G
B (75)budget 预算 L?&+*|VxI
B (76)budget center 预算中心 A/RHb^ N
B (77)budget cost allowance 预算成本折让 . :
Bjs*
B (78)budget manual 预算手册 Nkn0G _
B (79)budget period 预算期间 /S1EQ
%_
B (80)budgetary control 预算控制 E-_)w
B (81)budgeted capacity 预算生产能力 8lI#
D)}
B (82)burden 制造费用 =[(1u|H 9
B (83)business center 经营中心 4IG= mG)
B (84)business entity 营业个体 @/H1}pM~
B (85)business unit 经营单位 1"A1bK
B (86)buy-out management 管理性购买产权 *3WK:0
B (87)by-product 副产品 ;YNN)P%"
C (88)called-up share capital 催缴股本 2NA
GXWE
C (89)capacity 生产能力 )v;> 6(
C (90)capacity ratios 生产能力比率 s4P8PDhz
C (91)capital 资本 g 'c4&Do
C (92)capital assets pricing model 资本资产计价模式 9>u2;
'Ls
C (93)capital commitment 承诺资本 [&t3xC,
C (94)capital employed 已运用的资本 hLG UkG?6G
C (95)capital expenditure 资本支出 >8Z z<S&z
C (96)capital expenditure authorization 资本支出核准 Fwyv>U
C (97)capital expenditure control 资本支出控制 %!%3jo0t
C (98)capital expenditure proposal 资本支出申请 nH}api^0A
C (99)capital funding planning 资本基金筹集计划 (f5 !36mz
C (100)capital gain 资本收益 GjE/!
6b
C (101)capital investment appraisal 资本投资评估 fJLlz$H
C (102)capital maintenance 资本保全 "5%G [MB
C (103)capital resource planning 资本资源计划 QKc3Q5)@j
C (104)capital surplus 资本盈余 mfFC@~|g
C (105)capital turnover 资本周转率 :Gqyj_|<
C (106)card 记录卡 lG>rf*ei~
C (107)cash 现金 \lCr~D5
C (108)cash account 现金账户 6
#vD>@ H
C (109)cash book 现金账薄 PKT0Drv}c7
C (110)cash cow 金牛产品 YNc%[S[u^1
C (111)cash flow 现金流量
Bk a\0+
C (112)cash discounted 现金贴现 pA3j@ w
C (113)cash flow budget 现金流量预算 Jx1
oK
C (114)cash flow statement 现金流量表 3!Zd]1 $
C (115)cash ledger 现金分类账 /ivt 8Uiw
C (116)cash limit 现金限额 W*;~(hDz
C (117)CCA 现时成本会计 $5yS`Iq S
C (118)center 中心 [Av87!kJ!X
C (119)changeover time 变更时间 )XMSQ ="m
C (120)chartered entity 特许经济个体 NSHWs%Zc
C (121)cheque 支票 0z&3jWWY@
C (122)cheque register 支票登记薄 H&E c *MT
C (123)coin analysis 零钱分类 T
n Ad!
C (124)classification 分类 \:4WbM:B
C (125)clock card 工时卡 R!W!8rr3
C (126)code 代码 \
C (127)commitment accounting 承诺确认会计 c_}i(H
Q
C (128)common cost 共同成本 sn_]7d+ Q
C (129)company limited by guarantee 有限担保责任公司 6hXL`A&},
