A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 G~j<I/)"
A (3)absorption costing 吸收成本计算 4C*=8oe_
A (4)account 账户,报表 Q/SC7R&"t
A (5)accounting postulate 会计假设 FO3*[O
A (6)accounting series release 会计公告文件 "+C\f)
A (7)accounting valuation 会计计价 /1@m#ZxA:
A (8)account sale 承销清单 |I<-x)joIK
A (9)accountability concept 经营责任概念 n Fn`>kQ
A (10)accountancy 会计职业 Dy'l]vN$
A (11)accountant 会计师 > %*X2'^
A (12)accounting 会计 ooxzM `
A (13)agency cost 代理成本 QxL
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A (14)accounting bases 会计基础 ;'+cT.cmH
A (15)accounting manual 会计手册 VZ!$'??
A (16)accounting period 会计期间 soCHwiE
A (17)accounting policies 会计方针 dQ"W~ig
A (18)accounting rate of return 会计报酬率 )4C6+63OD&
A (19)accounting reference date 会计参照日 *g}&&$b0
A (20)accounting reference period 会计参照期间 CzbNG^+
A (21)accrual concept 应计概念 J<O_N~$$*
A (22)accrual expenses 应计费用
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c
A (23)acid test ration 速动比率(酸性测试比率) 7
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A (24)acquisition 购置 I=-;*3g6
A (25)acquisition accounting 收购会计 +`[Sv%v&L
A (26)activity based accounting 作业基础成本计算 x/^zNO\1
A (27)adjusting events 调整事项 <;"=ah7A
A (28)administrative expenses 行政管理费 BGj
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A (29)advice note 发货通知 2C&%UZim;P
A (30)amortization 摊销 )o,0aGo>Of
A (31)analytical review 分析性检查 _ h-X-s Y
A (32)annual equivalent cost 年度等量成本法 ':dHYvP/UX
A (33)annual report and accounts 年度报告和报表 1W7BN~p14
A (34)appraisal cost 检验成本 K Hc +
A (35)appropriation account 盈余分配账户 jzw?V9Ijb
A (36)articles of association 公司章程细则 nJ@hzK.
A (37)assets 资产 X"GQ^]$O
A (38)assets cover 资产保障 YtQWArX,
A (39)asset value per share 每股资产价值 {<n)zLy
A (40)associated company 联营公司 ,6L>f.V^(U
A (41)attainable standard 可达标准 xo+z[OIlF
A (42)attributable profit 可归属利润 B\yq%m
A (43)audit 审计 p$<qT^]&
A (44)audit report 审计报告 TD9`SSpP
A (45)auditing standards 审计准则 PTqS L]
A (46)authorized share capital 额定股本 c^k.
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A (47)available hours 可用小时 h!]A(T\J
A (48)avoidable costs 可避免成本 7mBL#T2
B (49)back-to-back loan 易币贷款 )UUe5H6Hd0
B (50)backflush accounting 倒退成本计算 *5)!y
d
B (51)bad debts 坏帐 '& :"/4@)
B (52)bad debts ratio 坏帐比率 [J
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B (53)bank charges 银行手续费 DVH><3
FF
B (54)bank overdraft 银行透支 ) P])0Y-
B (55)bank reconciliation 银行存款调节表 mAa]Et.
B (56)bank statement 银行对账单 S#dS5OX
B (57)bankruptcy 破产 l"8YI sir
B (58)basis of apportionment 分摊基础 r1]e:
B (59)batch 批量 G.T1rUh=
B (60)batch costing 分批成本计算 `Mg
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B (61)beta factor B(市场)风险因素 '~0&m]N
B (62)bill 账单 w (1a{m?ht
B (63)bill of exchange 汇票 q4oZJ -`
B (64)bill of landing 提单 470Pig>I8
B (65)bill of materials 用料预计单 5c8x:
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B (66)bill payable 应付票据 l<?wB|1'
B (67)bill receivable 应收票据 "
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B (68)bin card 存货记录卡 r MlNp?{_
B (69)bonus 红利 yW 3h_08
B (70)book-keeping 薄记 %#~Wk|8} Q
B (71)Boston classification 波士顿分类 'iK0Wr
B (72)breakeven chart 保本图 ).xWj
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B (73)breakeven point 保本点 P9vROzXK
B (74)breaking-down time 复位时间 I5]zOKlVR
B (75)budget 预算 %+~0+ev7r
B (76)budget center 预算中心 |~Iw
B (77)budget cost allowance 预算成本折让 DP_ \%(A
B (78)budget manual 预算手册 ;
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B (79)budget period 预算期间 \ :.p8`
B (80)budgetary control 预算控制 om6R/K
B (81)budgeted capacity 预算生产能力 ;nE}%lT
B (82)burden 制造费用
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B (83)business center 经营中心 )SuJK.IF
B (84)business entity 营业个体 FB
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B (85)business unit 经营单位 sTDBK!9I
B (86)buy-out management 管理性购买产权 :|Cf$2k7
B (87)by-product 副产品 |a+8-@-Tj
C (88)called-up share capital 催缴股本 q`hg@uwA{`
C (89)capacity 生产能力 C'ZU .Y
C (90)capacity ratios 生产能力比率 4p.O<f;A8
C (91)capital 资本 yr?
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C (92)capital assets pricing model 资本资产计价模式 A
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C (93)capital commitment 承诺资本 iKwVYL
C (94)capital employed 已运用的资本 x&
S >Mr
C (95)capital expenditure 资本支出 n^K]R}S
C (96)capital expenditure authorization 资本支出核准 >\ W" 3.
C (97)capital expenditure control 资本支出控制 ^_uzr}LE`
C (98)capital expenditure proposal 资本支出申请 gK /K Z8
C (99)capital funding planning 资本基金筹集计划 c
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C (100)capital gain 资本收益 gQ
~4udla.
C (101)capital investment appraisal 资本投资评估 V|=
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C (102)capital maintenance 资本保全 aO1cd_d6x_
C (103)capital resource planning 资本资源计划 tR3hbL$W
C (104)capital surplus 资本盈余 Zh@\+1]
C (105)capital turnover 资本周转率 .JE7vPv%!
C (106)card 记录卡 )8;'fE[p}
C (107)cash 现金 y3#\mBiw
C (108)cash account 现金账户 DWAU8
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C (109)cash book 现金账薄 2r,fF<WQ
C (110)cash cow 金牛产品 TR |; /yJ
C (111)cash flow 现金流量 LHps2,
C (112)cash discounted 现金贴现 ^:BRbp37i
C (113)cash flow budget 现金流量预算 %}
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C (114)cash flow statement 现金流量表 <qBPN{'a"
C (115)cash ledger 现金分类账 ag6S"IXh
C (116)cash limit 现金限额 yAOC<d9 E
C (117)CCA 现时成本会计 t%)L8%Jr
C (118)center 中心 @azS)4L
C (119)changeover time 变更时间 &m`
C (120)chartered entity 特许经济个体 VaB7)r
C (121)cheque 支票 f]Vz !hM~
C (122)cheque register 支票登记薄 ^P[*yf
C (123)coin analysis 零钱分类 N`M5`=.
C (124)classification 分类 m#Cp.|>kP4
C (125)clock card 工时卡 W
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C (126)code 代码 $jHL8r\e7
C (127)commitment accounting 承诺确认会计 gU`QW_{
C (128)common cost 共同成本 f*Kipg
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C (129)company limited by guarantee 有限担保责任公司 (/%}a`2#o