A (1)ABC 作业基础成本计算 Y`rl
i
A (2)absorbed overhead 已吸收制造费用 '^M.;Giz
A (3)absorption costing 吸收成本计算 mM.YZUX
A (4)account 账户,报表 %rJ'DPs
A (5)accounting postulate 会计假设 '}$$0S.DC
A (6)accounting series release 会计公告文件 'Ov
M
A (7)accounting valuation 会计计价 $4q$!jB5
A (8)account sale 承销清单 Up5 |tx7
A (9)accountability concept 经营责任概念 2P ^x'I
A (10)accountancy 会计职业 VS@e[,
A (11)accountant 会计师 7 j6<
A (12)accounting 会计 us+z8Mz
A (13)agency cost 代理成本 Bk[C=< X
A (14)accounting bases 会计基础 FG^lh
A (15)accounting manual 会计手册 J4u>77I
A (16)accounting period 会计期间 fZrh_^yH
A (17)accounting policies 会计方针 +QNsI2t;r
A (18)accounting rate of return 会计报酬率 et?FX K"y
A (19)accounting reference date 会计参照日 Whe-()pG{
A (20)accounting reference period 会计参照期间 .y<u+)
A (21)accrual concept 应计概念 /36gf
A (22)accrual expenses 应计费用 ;8a9S0eS
A (23)acid test ration 速动比率(酸性测试比率) F^81?Fi.
A (24)acquisition 购置 me@)kQ8M
A (25)acquisition accounting 收购会计 OX%#8Lx
A (26)activity based accounting 作业基础成本计算 RFo
CM^
A (27)adjusting events 调整事项
M.+h3<%^
A (28)administrative expenses 行政管理费 zl(o/n
A (29)advice note 发货通知 SP/'4m
A (30)amortization 摊销 :$0yp`k
A (31)analytical review 分析性检查 Lv#0-+]$Bt
A (32)annual equivalent cost 年度等量成本法 nW}jTBu_K+
A (33)annual report and accounts 年度报告和报表 #p"$%f5Q_
A (34)appraisal cost 检验成本 qw1W}+~g
A (35)appropriation account 盈余分配账户 "By$!R-&
A (36)articles of association 公司章程细则 '$), i>6gJ
A (37)assets 资产 Iq
iU
A (38)assets cover 资产保障 HLOrDlj7
A (39)asset value per share 每股资产价值 Em !%3C1
r
A (40)associated company 联营公司 YmOj.Q&
A (41)attainable standard 可达标准 fv k(eWB
A (42)attributable profit 可归属利润 u /]
P
A (43)audit 审计 .>z1BP:(
A (44)audit report 审计报告 x-]:g&5T
A (45)auditing standards 审计准则 FPH2dN
A (46)authorized share capital 额定股本 c g)>A
A (47)available hours 可用小时 {xeJO:M3/
A (48)avoidable costs 可避免成本 U!NuiKaQ26
B (49)back-to-back loan 易币贷款 e9HL)=YP
B (50)backflush accounting 倒退成本计算 NGJst_
B (51)bad debts 坏帐 b3F KDm[
B (52)bad debts ratio 坏帐比率 b$yIM
B (53)bank charges 银行手续费 8d_J9Ho
B (54)bank overdraft 银行透支 }0tHzw=#%e
B (55)bank reconciliation 银行存款调节表 }xBDyr63
B (56)bank statement 银行对账单 ="v`W'Pd
B (57)bankruptcy 破产 yjsj+K
pL
B (58)basis of apportionment 分摊基础 tGU~G&
B (59)batch 批量 .$7RF!p
B (60)batch costing 分批成本计算 +80bG(I_
B (61)beta factor B(市场)风险因素 FvY=!U06
B (62)bill 账单 :)i,K>y3i
B (63)bill of exchange 汇票 l i)6^f#
B (64)bill of landing 提单 @HPr;m!
B (65)bill of materials 用料预计单 zjh:jrv~
B (66)bill payable 应付票据 '%wSs,HD
B (67)bill receivable 应收票据 j#~~_VA~
B (68)bin card 存货记录卡 ^b$_I31D
B (69)bonus 红利 GcDA
0%i
B (70)book-keeping 薄记 uAqiL>y
B (71)Boston classification 波士顿分类 W=3#oX.GsU
B (72)breakeven chart 保本图 : NA(nA
3
B (73)breakeven point 保本点 w^Yo)"6
B (74)breaking-down time 复位时间 9!(%Vf>
B (75)budget 预算 V?1[R
B (76)budget center 预算中心 ox%j_P9@:
B (77)budget cost allowance 预算成本折让 3}!
u8,P
B (78)budget manual 预算手册 1G7l+6w5~^
B (79)budget period 预算期间 w%s];EE
B (80)budgetary control 预算控制 )obgEJ7Y`l
B (81)budgeted capacity 预算生产能力 +<.o,3
B (82)burden 制造费用 \8=)X} )
B (83)business center 经营中心 R~T}
B (84)business entity 营业个体 D
=mmBo
B (85)business unit 经营单位 Y!_{:2H8p
B (86)buy-out management 管理性购买产权 5!fOc]]Ow
B (87)by-product 副产品 ,dR.Sacv
C (88)called-up share capital 催缴股本 %~x?C4L8
C (89)capacity 生产能力 W#
~7X
C (90)capacity ratios 生产能力比率 (Hj[9[=
C (91)capital 资本
A&)2m
C (92)capital assets pricing model 资本资产计价模式 Zp3-Yo w2
C (93)capital commitment 承诺资本 {0w2K82
C (94)capital employed 已运用的资本 :;.^r,QAI
C (95)capital expenditure 资本支出 ||>4XDV#
C (96)capital expenditure authorization 资本支出核准 >5#}/G&
C (97)capital expenditure control 资本支出控制 :ujpLIjvVG
C (98)capital expenditure proposal 资本支出申请 (_"Zbw%cJy
C (99)capital funding planning 资本基金筹集计划 ,|s*g'u
C (100)capital gain 资本收益
n0T|U
C (101)capital investment appraisal 资本投资评估 ;b*qunJ3L
C (102)capital maintenance 资本保全 w~)tEN>
C (103)capital resource planning 资本资源计划 .Y{x!Q"
C (104)capital surplus 资本盈余 \Q(a`6U
C (105)capital turnover 资本周转率 n)"JMzjQ<
C (106)card 记录卡 OcO/wA(&{
C (107)cash 现金 +T@BOYhgq
C (108)cash account 现金账户 0t%]z!
C (109)cash book 现金账薄 ,wes*
C (110)cash cow 金牛产品 G@#lf@M]
C (111)cash flow 现金流量 u+r!;-0i
C (112)cash discounted 现金贴现 wR@>U.XT@
C (113)cash flow budget 现金流量预算 oG1z
PspL
C (114)cash flow statement 现金流量表 '"E!av>
C (115)cash ledger 现金分类账 #jW -&a
C (116)cash limit 现金限额 05R"/r*
C (117)CCA 现时成本会计 U,#x\[3!Jt
C (118)center 中心 U
%s@np
C (119)changeover time 变更时间 H^*AaA9-
C (120)chartered entity 特许经济个体 d/
^IL*O
C (121)cheque 支票
G|KA!q
C (122)cheque register 支票登记薄 2I [zV7 @t
C (123)coin analysis 零钱分类 JkWhYP }
C (124)classification 分类 3\@2!:>
C (125)clock card 工时卡 rhbz|Uq
C (126)code 代码 #4O4,F>e
C (127)commitment accounting 承诺确认会计 a%B&F|u
C (128)common cost 共同成本 N'VTdf?
C (129)company limited by guarantee 有限担保责任公司 ZI!: