A (1)ABC 作业基础成本计算 yfuvU2nVH
A (2)absorbed overhead 已吸收制造费用 ::adT=
A (3)absorption costing 吸收成本计算 `iQyKZS/+
A (4)account 账户,报表 d!w32Y,.
A (5)accounting postulate 会计假设 hDVD@b
A (6)accounting series release 会计公告文件 &o:ZOD.
A (7)accounting valuation 会计计价 MLa]s*
; d
A (8)account sale 承销清单 Kw925
@W
A (9)accountability concept 经营责任概念 u4+)lvt
A (10)accountancy 会计职业 {WFYNEQ[
A (11)accountant 会计师 Rn-L:o@?
A (12)accounting 会计 S/7D}hJ
A (13)agency cost 代理成本 L>pP3[~DV
A (14)accounting bases 会计基础 }5DyNfZ]+0
A (15)accounting manual 会计手册 > -k$:[l
A (16)accounting period 会计期间 jd(=? !_
A (17)accounting policies 会计方针 B.{0,bW?
A (18)accounting rate of return 会计报酬率 F"a,[i,[W
A (19)accounting reference date 会计参照日 a>""MC2
A (20)accounting reference period 会计参照期间 <}i\fJX6
A (21)accrual concept 应计概念 3H4p$\;C
A (22)accrual expenses 应计费用 c#Ux{^ZE
A (23)acid test ration 速动比率(酸性测试比率) 51&wH
A (24)acquisition 购置 B;?a. 81~
A (25)acquisition accounting 收购会计 5/neV&VcB
A (26)activity based accounting 作业基础成本计算 SM0=
A (27)adjusting events 调整事项 =\oNu&Q^
A (28)administrative expenses 行政管理费 _0Wdm*
A (29)advice note 发货通知 xa!@$w=U&
A (30)amortization 摊销 qK(?\t$
A (31)analytical review 分析性检查 &=_YL
A (32)annual equivalent cost 年度等量成本法 lc[\S4
A (33)annual report and accounts 年度报告和报表 '4N[bRCn
A (34)appraisal cost 检验成本 U
.e Urzu
A (35)appropriation account 盈余分配账户 )RA7Y}e|m
A (36)articles of association 公司章程细则 ^"*r'
A (37)assets 资产 @GjWeOj]
A (38)assets cover 资产保障 /R
F#B#9
A (39)asset value per share 每股资产价值 #?8'Z/1)
A (40)associated company 联营公司 .,tf[w 71
A (41)attainable standard 可达标准 @0Tm>s
A (42)attributable profit 可归属利润 MF%9
A (43)audit 审计 kO/dZ%vj
A (44)audit report 审计报告 'nW:2(J
A (45)auditing standards 审计准则 ii{5z;I]
X
A (46)authorized share capital 额定股本 Eepy%-\
A (47)available hours 可用小时 mlIc`GSI
A (48)avoidable costs 可避免成本 gIRFqEz@o
B (49)back-to-back loan 易币贷款 F<G.!Y8!&
B (50)backflush accounting 倒退成本计算 6VCw>x
B (51)bad debts 坏帐 <qv:7@
B (52)bad debts ratio 坏帐比率 o2F6K*u}
B (53)bank charges 银行手续费 cBc6*%ZD
B (54)bank overdraft 银行透支 'B6D&xn'%&
B (55)bank reconciliation 银行存款调节表 Sh{odrMj*
B (56)bank statement 银行对账单 bzB9u&
B (57)bankruptcy 破产 =p^*y-z
B (58)basis of apportionment 分摊基础 s)&"ga
B (59)batch 批量 .XYSO
B (60)batch costing 分批成本计算 /5zzzaj{
B (61)beta factor B(市场)风险因素 &bA;>Lu#|o
B (62)bill 账单 g[:5@fI#*
B (63)bill of exchange 汇票 q$U;\Mg)
B (64)bill of landing 提单 K;S&91V)=
B (65)bill of materials 用料预计单 fZXd<Fg+
B (66)bill payable 应付票据 #YjV3O5<
B (67)bill receivable 应收票据 p2w/jJMD
B (68)bin card 存货记录卡 #YhKAG@|
B (69)bonus 红利 Z#^2F8,]
B (70)book-keeping 薄记 TC J\@|yw
B (71)Boston classification 波士顿分类 ")ZHa qEB
B (72)breakeven chart 保本图 )3z.{.F
B (73)breakeven point 保本点 =:9n+7~$
B (74)breaking-down time 复位时间
3nR|*t;
B (75)budget 预算
5.5dB2w
B (76)budget center 预算中心 evtn/.kDR
B (77)budget cost allowance 预算成本折让 ou96
P<B
B (78)budget manual 预算手册 7r*>?]y+
B (79)budget period 预算期间 sm\/wlbE
B (80)budgetary control 预算控制 (Z6[a{}1i
B (81)budgeted capacity 预算生产能力 U3A>#EV
B (82)burden 制造费用 `p'L3u5H-
B (83)business center 经营中心 /WMG)#kw'
B (84)business entity 营业个体 'VR5>r
B (85)business unit 经营单位 AGOK%[[Ws
B (86)buy-out management 管理性购买产权 QAcvv 0Hv
B (87)by-product 副产品 /`2VJw
C (88)called-up share capital 催缴股本 6U# C
C (89)capacity 生产能力 9$S2:2(G
C (90)capacity ratios 生产能力比率 ~5]AXi'e~
C (91)capital 资本 Og-Mnx3
C (92)capital assets pricing model 资本资产计价模式 ;2%3~L8?V
C (93)capital commitment 承诺资本 p72
+:I
C (94)capital employed 已运用的资本 QT^(
oog=
C (95)capital expenditure 资本支出 E2%7 v
C (96)capital expenditure authorization 资本支出核准 Fv e,&~
C (97)capital expenditure control 资本支出控制 rPr#V1}1a
C (98)capital expenditure proposal 资本支出申请 vad
" N
C (99)capital funding planning 资本基金筹集计划 !A!zG)Ue<
C (100)capital gain 资本收益 EYG&~a>L*
C (101)capital investment appraisal 资本投资评估 c3oI\lU
C (102)capital maintenance 资本保全
=ngu*#?c4
C (103)capital resource planning 资本资源计划 WDgp(Av!
C (104)capital surplus 资本盈余 ChGwG.-%L
C (105)capital turnover 资本周转率 :GGsQ
n
C (106)card 记录卡 $+*ZsIo
C (107)cash 现金 Ya\G/R
C (108)cash account 现金账户 nc@ul')
C (109)cash book 现金账薄 8v(Xr}q,r
C (110)cash cow 金牛产品 |!IJ/ivEgw
C (111)cash flow 现金流量 0@3g'TGl
C (112)cash discounted 现金贴现
VwtGHF'
C (113)cash flow budget 现金流量预算 BAqu@F\):
C (114)cash flow statement 现金流量表 F fl`;M
C (115)cash ledger 现金分类账 w)DO"Z7
C (116)cash limit 现金限额 "D@m/l
C (117)CCA 现时成本会计 y]cx}9~
C (118)center 中心 EKwS~G.b!
C (119)changeover time 变更时间 X2sK<Qluql
C (120)chartered entity 特许经济个体 (Grj_p6O
C (121)cheque 支票 dbnH#0i
C (122)cheque register 支票登记薄 V 9=y@`;
C (123)coin analysis 零钱分类 a$;+-
Y
C (124)classification 分类
qxd
{c8
C (125)clock card 工时卡 x2|DI)J1'
C (126)code 代码 Mzxz- cE
C (127)commitment accounting 承诺确认会计 oJXZ}>>iT
C (128)common cost 共同成本 X,T^(p
C (129)company limited by guarantee 有限担保责任公司 y0A2{'w