A (1)ABC 作业基础成本计算 ;-KAUgL2
A (2)absorbed overhead 已吸收制造费用 GJ1;\:cQq
A (3)absorption costing 吸收成本计算 RgB6:f,
A (4)account 账户,报表 x"
>W u2
A (5)accounting postulate 会计假设 W\@?e32
A (6)accounting series release 会计公告文件 O{k89{
A (7)accounting valuation 会计计价 -?< Ww{
A (8)account sale 承销清单 >=-
GD2WK
A (9)accountability concept 经营责任概念 cOSxg=~>u
A (10)accountancy 会计职业 Iv$:`7|crX
A (11)accountant 会计师 ~L %Pz0Gg
A (12)accounting 会计 tZaD ${
A (13)agency cost 代理成本 -}{%Q?rYj
A (14)accounting bases 会计基础 mje<d"bW
A (15)accounting manual 会计手册 0jxO |N2)
A (16)accounting period 会计期间 I1Hw"G"&
A (17)accounting policies 会计方针 ?EI'^xg
A (18)accounting rate of return 会计报酬率 {&2$[g=[ ^
A (19)accounting reference date 会计参照日 =n@F$/h
A (20)accounting reference period 会计参照期间 R K"&l!o
A (21)accrual concept 应计概念 -VS9`7k
A (22)accrual expenses 应计费用 ]\CU9J|H8
A (23)acid test ration 速动比率(酸性测试比率) m#oh?@0}
A (24)acquisition 购置 3iE-6udCS
A (25)acquisition accounting 收购会计 $ A-+E\vQ@
A (26)activity based accounting 作业基础成本计算 /> ^@
O
A (27)adjusting events 调整事项 4$yV%[j
A (28)administrative expenses 行政管理费 9[cp7 Rcb
A (29)advice note 发货通知 ^)&Ly_xrU
A (30)amortization 摊销 i 8l./Yt/
A (31)analytical review 分析性检查 A2m_q>>
!
A (32)annual equivalent cost 年度等量成本法 C=fsJ=a5;
A (33)annual report and accounts 年度报告和报表 ;~W8v.EW
A (34)appraisal cost 检验成本 LnP3z5d(
A (35)appropriation account 盈余分配账户 5]jx5!N
A (36)articles of association 公司章程细则 16"#i
A (37)assets 资产 q=|R89
A (38)assets cover 资产保障 kf<c,3A
A (39)asset value per share 每股资产价值 8g\wVKkTQp
A (40)associated company 联营公司 OnZF6yfN=3
A (41)attainable standard 可达标准 gRBSt
M&hU
A (42)attributable profit 可归属利润 U?gl"6x
A (43)audit 审计 Z+g1~\
A (44)audit report 审计报告 IUOxGJ|rO
A (45)auditing standards 审计准则 24#bMt#^
A (46)authorized share capital 额定股本 _|N}4a
A (47)available hours 可用小时 /:bKqAz;M
A (48)avoidable costs 可避免成本 EE+`i%
B (49)back-to-back loan 易币贷款 >A-<ZS*N
B (50)backflush accounting 倒退成本计算 R)ERxz#
B (51)bad debts 坏帐 94\t1fE
B (52)bad debts ratio 坏帐比率 &~RR&MdZ2
B (53)bank charges 银行手续费 XMGx^mn
B (54)bank overdraft 银行透支 >DHp*$y
B (55)bank reconciliation 银行存款调节表 Y RPm^kW
B (56)bank statement 银行对账单 ,Du@2w3Cq
B (57)bankruptcy 破产 _@Y"$V]=Vt
B (58)basis of apportionment 分摊基础 *c{wtl@
B (59)batch 批量 dd]?9
B (60)batch costing 分批成本计算 OFA{
KZga
B (61)beta factor B(市场)风险因素 ]<1HM"D
B (62)bill 账单 P`
#QGZ>
B (63)bill of exchange 汇票 #? dUv#
B (64)bill of landing 提单 0o;O`/x
B (65)bill of materials 用料预计单 F!JJ6d53y
B (66)bill payable 应付票据 #/|75
4]]
B (67)bill receivable 应收票据 \#CM
<%
B (68)bin card 存货记录卡 -T7%dLHY
B (69)bonus 红利
;6ky5}z
B (70)book-keeping 薄记 9M_(He
-
B (71)Boston classification 波士顿分类 EFAGP${F
B (72)breakeven chart 保本图 Y2C9(Zk
U
B (73)breakeven point 保本点 XAPYpBgm
B (74)breaking-down time 复位时间 n"6;\
B (75)budget 预算 3\AM=`
B (76)budget center 预算中心 oBA`|yW{U
B (77)budget cost allowance 预算成本折让 #O~XVuvF0
B (78)budget manual 预算手册 btH _HE
B (79)budget period 预算期间 '_dzcN,z
B (80)budgetary control 预算控制 RsW9:*R
B (81)budgeted capacity 预算生产能力 ,w{m3;]_%
B (82)burden 制造费用 X eoJ$PfT
B (83)business center 经营中心 JQ@fuo %
B (84)business entity 营业个体 !Vheq3"q/
B (85)business unit 经营单位 9I`Y-D
B (86)buy-out management 管理性购买产权 6 {}JbRNf
B (87)by-product 副产品 a8$kNtA
C (88)called-up share capital 催缴股本 1DE@N1l
C (89)capacity 生产能力 ,LZX@'5
C (90)capacity ratios 生产能力比率 HRB[GP+
C (91)capital 资本 n,j$D62[
C (92)capital assets pricing model 资本资产计价模式 _n"Ae?TP
C (93)capital commitment 承诺资本 S:q$?$
C (94)capital employed 已运用的资本 I;7nb4]AmF
C (95)capital expenditure 资本支出 g%xGOA
C (96)capital expenditure authorization 资本支出核准 u=r`t(Z1H
C (97)capital expenditure control 资本支出控制 vMla'5|l
C (98)capital expenditure proposal 资本支出申请 Ue*C>F
C (99)capital funding planning 资本基金筹集计划 dRI^@n
C (100)capital gain 资本收益 y{d^?(-
C (101)capital investment appraisal 资本投资评估 #?[.JD51l
C (102)capital maintenance 资本保全 C5W>W4EM
C (103)capital resource planning 资本资源计划 JN'cXZJPn
C (104)capital surplus 资本盈余 Lq (ZcEKo
C (105)capital turnover 资本周转率 v>A=2i*j
C (106)card 记录卡 K>2 #UzW
C (107)cash 现金 Kmz7c|
C (108)cash account 现金账户 9 [jTs3l:
C (109)cash book 现金账薄 6P
n8f
C (110)cash cow 金牛产品 !:CJPM6j3
C (111)cash flow 现金流量 8' K0L(3[
C (112)cash discounted 现金贴现 ,FZT~?
C (113)cash flow budget 现金流量预算 C+{l7QT$t
C (114)cash flow statement 现金流量表 VR5fqf|*
C (115)cash ledger 现金分类账 zf [`~g
C (116)cash limit 现金限额 BVw Wj-,
C (117)CCA 现时成本会计 dQb.BOI)h
C (118)center 中心 Q;u SWt<{
C (119)changeover time 变更时间 '
GG=Ebt
C (120)chartered entity 特许经济个体 >T jJA#
C (121)cheque 支票 _:`!DIz~9}
C (122)cheque register 支票登记薄 28andfl
C (123)coin analysis 零钱分类 2;`=P5V
C (124)classification 分类 RDM`9&V!jp
C (125)clock card 工时卡 `^9(Ot $
C (126)code 代码 ?!VIS>C(
C (127)commitment accounting 承诺确认会计 ,#]t$mzbQ(
C (128)common cost 共同成本 8|Y.|\
C (129)company limited by guarantee 有限担保责任公司 !yOeW0/2[