A (1)ABC 作业基础成本计算 x)kp*^/
A (2)absorbed overhead 已吸收制造费用 99Nm? $g
A (3)absorption costing 吸收成本计算 -0*z"a9<p8
A (4)account 账户,报表 U]E~7C
A (5)accounting postulate 会计假设 ^{O1+7d[.
A (6)accounting series release 会计公告文件 Q\le3KB
A (7)accounting valuation 会计计价 ^"J)^3j<
A (8)account sale 承销清单 :u?L
y[x
A (9)accountability concept 经营责任概念 FCt %of#
A (10)accountancy 会计职业 m8 *)@e
A (11)accountant 会计师 0*/[z~Z-1
A (12)accounting 会计 5q}7#{A
A (13)agency cost 代理成本 {k<mN
Y
A (14)accounting bases 会计基础 Y)C!N$=@Q
A (15)accounting manual 会计手册 b5%T)hn=
A (16)accounting period 会计期间 (;nh?"5
A (17)accounting policies 会计方针 ?$H=n{iW
A (18)accounting rate of return 会计报酬率 HAcC& s8
A (19)accounting reference date 会计参照日 3gs7Xj%N
A (20)accounting reference period 会计参照期间 mx0EEU*
A (21)accrual concept 应计概念 Bc?KAK
A (22)accrual expenses 应计费用 Ij7[2V]
c
A (23)acid test ration 速动比率(酸性测试比率) ]RI+:f
A (24)acquisition 购置 FlLk.+!t
A (25)acquisition accounting 收购会计 JHsxaX;c
A (26)activity based accounting 作业基础成本计算 Zx%6pZ(.
A (27)adjusting events 调整事项 lMb&F[KJ7
A (28)administrative expenses 行政管理费 ?wZ`U
Oi
A (29)advice note 发货通知 =D^R,Q
A (30)amortization 摊销 v6'k`HnK
A (31)analytical review 分析性检查 /E5>cqX4A
A (32)annual equivalent cost 年度等量成本法 hyC]{E
A (33)annual report and accounts 年度报告和报表 u_%L~1+'
A (34)appraisal cost 检验成本 p y%RR*4#
A (35)appropriation account 盈余分配账户 z7]GZF
A (36)articles of association 公司章程细则 N?mQ50o~C
A (37)assets 资产 yH',vC.
A (38)assets cover 资产保障 bb`8YF+?'
A (39)asset value per share 每股资产价值 B5/"2i
A (40)associated company 联营公司 $xq$
A (41)attainable standard 可达标准 &]1gx#
A (42)attributable profit 可归属利润 :sJQ r._L
A (43)audit 审计 Ou2p^:C(
A (44)audit report 审计报告 *~jTE;J
A (45)auditing standards 审计准则 K\^S>dV
A (46)authorized share capital 额定股本
/
#D R|
A (47)available hours 可用小时 o#=O5@>ai
A (48)avoidable costs 可避免成本 )
8JM.:,
B (49)back-to-back loan 易币贷款 %v<BE
tq
B (50)backflush accounting 倒退成本计算 1C<@QrT
B (51)bad debts 坏帐 )s>R~7
B (52)bad debts ratio 坏帐比率 *L#\#nh7
B (53)bank charges 银行手续费 8@d@T V!n&
B (54)bank overdraft 银行透支 t'e5!Ma
B (55)bank reconciliation 银行存款调节表 l
!:kwF
B (56)bank statement 银行对账单 {*K7P> &
B (57)bankruptcy 破产 -~`)V`@
B (58)basis of apportionment 分摊基础 4)E$. F^
B (59)batch 批量 !4(QeV-=
B (60)batch costing 分批成本计算 A $W~R
B (61)beta factor B(市场)风险因素 D Ax1
B (62)bill 账单 .CBb%onx
B (63)bill of exchange 汇票 o 6)U\z
B (64)bill of landing 提单 Ew*SA
B (65)bill of materials 用料预计单 `z<I<
B (66)bill payable 应付票据 ow K)]t
B (67)bill receivable 应收票据 IOOK[g.?h
B (68)bin card 存货记录卡 wYN/ }>M
B (69)bonus 红利 t`E e/L%
B (70)book-keeping 薄记 a<lDT_2b
B (71)Boston classification 波士顿分类 V&J'2Lq
B (72)breakeven chart 保本图 k83S.*9Mx
B (73)breakeven point 保本点 C,VvbB
B (74)breaking-down time 复位时间 <^Jdl.G
B (75)budget 预算 ;]^% 6B n
B (76)budget center 预算中心 Qe
G3X+
B (77)budget cost allowance 预算成本折让 n|eM}ymF+
B (78)budget manual 预算手册 WM9z~z'2a
B (79)budget period 预算期间 K aNO&%qX
B (80)budgetary control 预算控制 :*WiswMFm
B (81)budgeted capacity 预算生产能力 `{9bf)vP6
B (82)burden 制造费用 yVgHu#?PM
B (83)business center 经营中心 .pyNET
B (84)business entity 营业个体 (0^ZZe`#j
B (85)business unit 经营单位 ZhY03>
X
B (86)buy-out management 管理性购买产权 N}KL'
B (87)by-product 副产品 U}DLzn|w
C (88)called-up share capital 催缴股本 )F,z pGG
C (89)capacity 生产能力 8\HzFB
C (90)capacity ratios 生产能力比率 5+a5pC
C (91)capital 资本 /n1L},67
h
C (92)capital assets pricing model 资本资产计价模式 QVo>Uit
C (93)capital commitment 承诺资本 sq;3qbz
C (94)capital employed 已运用的资本 d8K|uEHVz
C (95)capital expenditure 资本支出 Ix+eP|8F
C (96)capital expenditure authorization 资本支出核准
%BF,;(P
C (97)capital expenditure control 资本支出控制 T}59m;I
C (98)capital expenditure proposal 资本支出申请 moL3GV%]Gq
C (99)capital funding planning 资本基金筹集计划 K+"3He
C (100)capital gain 资本收益 X&IT s
C (101)capital investment appraisal 资本投资评估 F{
^\vFp
C (102)capital maintenance 资本保全 <@[;IX`YN
C (103)capital resource planning 资本资源计划 bR,Es~n
C (104)capital surplus 资本盈余 cQ'x]u_
C (105)capital turnover 资本周转率 ug.|ag'R
C (106)card 记录卡 ~!=Am:-wr
C (107)cash 现金 Bh'!aip k
C (108)cash account 现金账户 ]=9 d'WL
C (109)cash book 现金账薄 ay|jq"a
C (110)cash cow 金牛产品 !&
:Cp_
C (111)cash flow 现金流量 rIb~@cR)
C (112)cash discounted 现金贴现 @,7r<6E
C (113)cash flow budget 现金流量预算 ?XP4kjJ
C (114)cash flow statement 现金流量表 qM+Ai*q
C (115)cash ledger 现金分类账 #!E`%'
s]
C (116)cash limit 现金限额 JdLPIfI^
C (117)CCA 现时成本会计 &iZt(XD
C (118)center 中心 bRrSd:e
C (119)changeover time 变更时间 ({@"{
C (120)chartered entity 特许经济个体 %@)R
C (121)cheque 支票 DBG0)=SHy
C (122)cheque register 支票登记薄 1zCu1'Wv
C (123)coin analysis 零钱分类 \F-n}Z
C (124)classification 分类 ]uF7HX7F
C (125)clock card 工时卡 x2a
?ugQ
C (126)code 代码 ID`Ot{ y
C (127)commitment accounting 承诺确认会计 'wtb"0 }
C (128)common cost 共同成本 Pksr9"Ah
C (129)company limited by guarantee 有限担保责任公司 <
Np Mv!g