A (1)ABC 作业基础成本计算 jHT^I
as
A (2)absorbed overhead 已吸收制造费用 %Qj$@.*:
A (3)absorption costing 吸收成本计算 v"
#8^q
A (4)account 账户,报表 zE8_3UC
A (5)accounting postulate 会计假设 F&p42!"
A (6)accounting series release 会计公告文件 hyPS 6Y'1
A (7)accounting valuation 会计计价 Vq#0MY)2gS
A (8)account sale 承销清单 eCJ
tNPd
A (9)accountability concept 经营责任概念 dL'oIBp
A (10)accountancy 会计职业 30w(uF
A (11)accountant 会计师 0 7qjWo/t
A (12)accounting 会计 P;XA|`&
A (13)agency cost 代理成本 lhE]KdE3
A (14)accounting bases 会计基础 i\
7JQZ
A (15)accounting manual 会计手册 (oCpQDab@
A (16)accounting period 会计期间 ,*V%
A (17)accounting policies 会计方针 PU\xF t
A (18)accounting rate of return 会计报酬率 u*\QVOF
A (19)accounting reference date 会计参照日 V`/c#y||
A (20)accounting reference period 会计参照期间 R'F \9eyA
A (21)accrual concept 应计概念 iX2exJto
A (22)accrual expenses 应计费用 [KGj70|~
A (23)acid test ration 速动比率(酸性测试比率) !RLXB$@`
A (24)acquisition 购置 ]n1#8T&<*z
A (25)acquisition accounting 收购会计 ae3 Gn}tf
A (26)activity based accounting 作业基础成本计算 to_dNJbv
A (27)adjusting events 调整事项 yN[i6oe
A (28)administrative expenses 行政管理费 9.
FXbNYg
A (29)advice note 发货通知 YJz06E1 -9
A (30)amortization 摊销 kG4])qxC'
A (31)analytical review 分析性检查 b~ig$!N]
A (32)annual equivalent cost 年度等量成本法 dJQwb
A (33)annual report and accounts 年度报告和报表 FS)C<T]t
A (34)appraisal cost 检验成本 C.u)2[(
A (35)appropriation account 盈余分配账户 l9%ckC*q
A (36)articles of association 公司章程细则 6R3/"&P(/#
A (37)assets 资产 o@$pyU8
A (38)assets cover 资产保障 }#Ji"e
A (39)asset value per share 每股资产价值 1'&HmBfcb
A (40)associated company 联营公司 ze8 MFz'm
A (41)attainable standard 可达标准 [ x.]
A (42)attributable profit 可归属利润 o<s~
455m/
A (43)audit 审计 %dd B$(
A (44)audit report 审计报告 R4[|f0l}s
A (45)auditing standards 审计准则 %,8
"cM`D
A (46)authorized share capital 额定股本 DM)Re~*
A (47)available hours 可用小时 ki`ur%h
A (48)avoidable costs 可避免成本 <gvgr4@^yR
B (49)back-to-back loan 易币贷款 9,>c;7s X
B (50)backflush accounting 倒退成本计算 ?5 6;<%0
B (51)bad debts 坏帐 R6GlQ G
B (52)bad debts ratio 坏帐比率 |n s9ziTDI
B (53)bank charges 银行手续费 0x,4H30t(
B (54)bank overdraft 银行透支 |BbrB[+ v[
B (55)bank reconciliation 银行存款调节表 ?ZKIs9E[m
B (56)bank statement 银行对账单 KAT
^v bR
B (57)bankruptcy 破产 IQ~EL';<w
B (58)basis of apportionment 分摊基础 f0{tBD!%
B (59)batch 批量 1OK~*=/4
B (60)batch costing 分批成本计算 a\MJh+K
B (61)beta factor B(市场)风险因素
6l|S
Gt\
B (62)bill 账单 9M[
B (63)bill of exchange 汇票 L_zB/(h
B (64)bill of landing 提单 ))6iVgSE$
B (65)bill of materials 用料预计单 2+YM .Zl
B (66)bill payable 应付票据 wD pL9 q
B (67)bill receivable 应收票据 tD,~i"0;
B (68)bin card 存货记录卡 Ao9=TC'v$'
B (69)bonus 红利 %LL?' &&
B (70)book-keeping 薄记 mFC9\
B (71)Boston classification 波士顿分类 c<)O#i@3/
B (72)breakeven chart 保本图 1[?xf4EMG
B (73)breakeven point 保本点 3=lQZi<]%
B (74)breaking-down time 复位时间 @7Nc*-SM
B (75)budget 预算 c#[d7t8ONe
B (76)budget center 预算中心 rY=dNK]d
B (77)budget cost allowance 预算成本折让 G'_5UP!
B (78)budget manual 预算手册 XXW.Uios
B (79)budget period 预算期间 WWIQ6EJO
B (80)budgetary control 预算控制 HqA~q
B (81)budgeted capacity 预算生产能力 Ot!*,%sjQ
B (82)burden 制造费用 }~NWOJ3;
B (83)business center 经营中心 yuZhak
B (84)business entity 营业个体 5[$Tpn#K7
B (85)business unit 经营单位 rEsGf+4
B (86)buy-out management 管理性购买产权 ^;mGOjS
B (87)by-product 副产品 p@=B\A]
C (88)called-up share capital 催缴股本 ==W] 1@s
C (89)capacity 生产能力 NK(; -~{P
C (90)capacity ratios 生产能力比率 u*!/J R
C (91)capital 资本 EDGAaN*Q
C (92)capital assets pricing model 资本资产计价模式 }z wHUf9q1
C (93)capital commitment 承诺资本 IlP@a[:_
C (94)capital employed 已运用的资本 BIEeHN4
C (95)capital expenditure 资本支出 F='rGQK!1
C (96)capital expenditure authorization 资本支出核准 JsQmn<Yt
C (97)capital expenditure control 资本支出控制 l`<u\],
C (98)capital expenditure proposal 资本支出申请 fK9wr@1
C (99)capital funding planning 资本基金筹集计划 X$$b :q
C (100)capital gain 资本收益 R)5zHCwOw
C (101)capital investment appraisal 资本投资评估 JKYkS*.a}
C (102)capital maintenance 资本保全 zlN<yZB^
C (103)capital resource planning 资本资源计划 T#G
(&0J5
C (104)capital surplus 资本盈余
<nT).S>+
C (105)capital turnover 资本周转率 %y2i1^
C (106)card 记录卡 2sqNTuO6,|
C (107)cash 现金 "+ 8Y{T
C (108)cash account 现金账户 9iQc\@eGd
C (109)cash book 现金账薄 P<gr=&
C (110)cash cow 金牛产品 `Ot;KDz
C (111)cash flow 现金流量 "DNiVL.
C (112)cash discounted 现金贴现 N[dv
C (113)cash flow budget 现金流量预算 `!iVMTp
C (114)cash flow statement 现金流量表 zJa,kN|m
C (115)cash ledger 现金分类账 1Igo9rv
C (116)cash limit 现金限额 6(.]TEu0
C (117)CCA 现时成本会计 -_|U"C$
C (118)center 中心 ax+P)yz
C (119)changeover time 变更时间 }CXL\,;
C (120)chartered entity 特许经济个体 q`DilZ]S
C (121)cheque 支票 ZAcW@xfb
C (122)cheque register 支票登记薄 `$,
\B
C (123)coin analysis 零钱分类 /MQI5Djg
C (124)classification 分类 J+6bp0RIh
C (125)clock card 工时卡 N=P+b%%:Z
C (126)code 代码 6H_7M(f
C (127)commitment accounting 承诺确认会计 /5c;,.hm1R
C (128)common cost 共同成本 j?rq%rQd
C (129)company limited by guarantee 有限担保责任公司 h,C?%H+/0Q