A (1)ABC 作业基础成本计算 H[T?\Lq
A (2)absorbed overhead 已吸收制造费用 i[i4h"$0
A (3)absorption costing 吸收成本计算 .
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A (4)account 账户,报表 XjB W9a
A (5)accounting postulate 会计假设 1Te%F
+7
A (6)accounting series release 会计公告文件 &L3M]
A (7)accounting valuation 会计计价 a1+oj7
A (8)account sale 承销清单 1l9G[o
*
A (9)accountability concept 经营责任概念 &Hrj3E
A (10)accountancy 会计职业 g/4[N{Xf
A (11)accountant 会计师 O/^%2mG
A (12)accounting 会计 //B&k`u
A (13)agency cost 代理成本 6]i-E>p3R
A (14)accounting bases 会计基础 k``_EiV4t
A (15)accounting manual 会计手册 pt?bWyKG
A (16)accounting period 会计期间 iG$!6;w<
A (17)accounting policies 会计方针 A]*}HZ,
A (18)accounting rate of return 会计报酬率 ip\sXVR
A (19)accounting reference date 会计参照日 53_Hl]#qZ
A (20)accounting reference period 会计参照期间 zg>zUe
bA
A (21)accrual concept 应计概念 cF*TotU_m
A (22)accrual expenses 应计费用 Z
<oaK
A (23)acid test ration 速动比率(酸性测试比率) vN}#Kc\
A (24)acquisition 购置 W@>% {eE
A (25)acquisition accounting 收购会计 VC
Ywz
B
A (26)activity based accounting 作业基础成本计算 :x3QRF
A (27)adjusting events 调整事项 cs48*+m
A (28)administrative expenses 行政管理费 m5n#v
A (29)advice note 发货通知 .Cv6kgB@c
A (30)amortization 摊销 'JtBZFq
A (31)analytical review 分析性检查 . P viA
A (32)annual equivalent cost 年度等量成本法 8qoMo7-f
A (33)annual report and accounts 年度报告和报表 2g
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A (34)appraisal cost 检验成本 !"e5h`/ADM
A (35)appropriation account 盈余分配账户 c?Y*Y
A (36)articles of association 公司章程细则 m[osg< CR_
A (37)assets 资产 4(n-_BS
A (38)assets cover 资产保障 299H$$WS,Z
A (39)asset value per share 每股资产价值 1NFsb-<u
A (40)associated company 联营公司 :9afg
A (41)attainable standard 可达标准 evJ4C#Pr
A (42)attributable profit 可归属利润 yZ7&b&2nLn
A (43)audit 审计 'ycJMYP8
A (44)audit report 审计报告 MR7}s4o
A (45)auditing standards 审计准则 UBKu/@[f@
A (46)authorized share capital 额定股本 wVXS%4|v
A (47)available hours 可用小时 7O2/z:$f
A (48)avoidable costs 可避免成本 Rr$-tYy6
B (49)back-to-back loan 易币贷款 O^PKn_OJ
B (50)backflush accounting 倒退成本计算 g9pZ\$J&
B (51)bad debts 坏帐 .<?GS{6
N
B (52)bad debts ratio 坏帐比率 ? V1*cVD6i
B (53)bank charges 银行手续费 T~?Ff|qFC
B (54)bank overdraft 银行透支 S>+|OCl";
B (55)bank reconciliation 银行存款调节表 v~+(GqR=+
B (56)bank statement 银行对账单 M.D1XX1/
B (57)bankruptcy 破产 E =67e=h
B (58)basis of apportionment 分摊基础 G>_*djUf
B (59)batch 批量 LP^$AAy
B (60)batch costing 分批成本计算 K g*Q
B (61)beta factor B(市场)风险因素 L+F@:H6/0
B (62)bill 账单 yN0Vr\r2
B (63)bill of exchange 汇票 5pG}Yk_(x
B (64)bill of landing 提单 ;C#F>SG\S
B (65)bill of materials 用料预计单 k
}CVQ@nd
B (66)bill payable 应付票据 &E F!OBR
B (67)bill receivable 应收票据 +^ac'Y)A
B (68)bin card 存货记录卡 CkC^'V)
B (69)bonus 红利 FXCMR\BsQ
B (70)book-keeping 薄记 BVQqY$>
B (71)Boston classification 波士顿分类 /N+dQe
B (72)breakeven chart 保本图 ,KZ~?3$y
j
B (73)breakeven point 保本点 \7eUw,~Q>
B (74)breaking-down time 复位时间 l4YbK np]
B (75)budget 预算 2nObl'ec
B (76)budget center 预算中心 g =hg%gRy"
B (77)budget cost allowance 预算成本折让 DK~xrU'
B (78)budget manual 预算手册 M
?4
9TOQA
B (79)budget period 预算期间 qo~O|~
B (80)budgetary control 预算控制
+E+p"7
B (81)budgeted capacity 预算生产能力 C&f=
ywi0
B (82)burden 制造费用 }K>d+6qk5
B (83)business center 经营中心 @{e}4s?7od
B (84)business entity 营业个体 >uB?rGcM
B (85)business unit 经营单位 K3
m/(jdO
B (86)buy-out management 管理性购买产权 ,ng Cv;s
B (87)by-product 副产品 }#+^{P3 ;
C (88)called-up share capital 催缴股本 r<EY]f^`u
C (89)capacity 生产能力 iVr J Q
C (90)capacity ratios 生产能力比率 nF:4}qy\
C (91)capital 资本 c#]4awHU
C (92)capital assets pricing model 资本资产计价模式 :Ov6_x]*
C (93)capital commitment 承诺资本 M0"_^?
C (94)capital employed 已运用的资本 `[yKFa
I
C (95)capital expenditure 资本支出 =%O6:YM
C (96)capital expenditure authorization 资本支出核准 {fM'6;ak
C (97)capital expenditure control 资本支出控制 D)P ._?
C (98)capital expenditure proposal 资本支出申请 #
w4-aJ
C (99)capital funding planning 资本基金筹集计划 N>1em!AS
C (100)capital gain 资本收益 #%2rP'He
C (101)capital investment appraisal 资本投资评估 Uc>lGo
1j
C (102)capital maintenance 资本保全 $wa{~'
C (103)capital resource planning 资本资源计划 hZ,_6mNg
C (104)capital surplus 资本盈余 ]N]!o#q}L
C (105)capital turnover 资本周转率 gJ+'W1$/
C (106)card 记录卡 +=h:Vb8
C (107)cash 现金 #X$\&,Yn"
C (108)cash account 现金账户 T763:v
C (109)cash book 现金账薄 ?z+eWL
C (110)cash cow 金牛产品 -i|}m++
C (111)cash flow 现金流量 d-ko
^Y0
C (112)cash discounted 现金贴现 @
q3k%$4
C (113)cash flow budget 现金流量预算 >R_&
Ouh:
C (114)cash flow statement 现金流量表 ^7*1
1%Q
C (115)cash ledger 现金分类账 Y@iS_lR
C (116)cash limit 现金限额 RB\uK
1+
C (117)CCA 现时成本会计 'Is kWgc
C (118)center 中心 pki%vRY
C (119)changeover time 变更时间 c6]U E@A
C (120)chartered entity 特许经济个体 ^76]0`gS
C (121)cheque 支票 f~[7t:WD*
C (122)cheque register 支票登记薄 2,F.$X
C (123)coin analysis 零钱分类 F(n$
C (124)classification 分类 ,
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o>n
C (125)clock card 工时卡
3?yg\
C (126)code 代码 Om@;J%u/
C (127)commitment accounting 承诺确认会计 0+ '&`Q!u
C (128)common cost 共同成本 !qg`/y9
C (129)company limited by guarantee 有限担保责任公司 vr l-$ii