A (1)ABC 作业基础成本计算 2?
!b!
A (2)absorbed overhead 已吸收制造费用 ]Dx?HBM"DC
A (3)absorption costing 吸收成本计算 kt;X|`V{5z
A (4)account 账户,报表 9,,v0tE
A (5)accounting postulate 会计假设 [BV{=;iD
A (6)accounting series release 会计公告文件 _TX.}167;-
A (7)accounting valuation 会计计价 ?+Qbr$]
A (8)account sale 承销清单 T
,?^J-h^
A (9)accountability concept 经营责任概念 kV<VhBql!
A (10)accountancy 会计职业 };zF&
A (11)accountant 会计师 PwDQ<
A (12)accounting 会计 A0[flIl
A (13)agency cost 代理成本 .+
[[m$J
A (14)accounting bases 会计基础 hZzsZQ`
A (15)accounting manual 会计手册 =ARI*
A (16)accounting period 会计期间 ]i$CE|~
A (17)accounting policies 会计方针 tU)+q?Mw
A (18)accounting rate of return 会计报酬率 Jge;/f!i
A (19)accounting reference date 会计参照日 i!,>3
A (20)accounting reference period 会计参照期间 [|F.*06SK
A (21)accrual concept 应计概念 $V\xN(Ed
A (22)accrual expenses 应计费用 3{$cb"5
A (23)acid test ration 速动比率(酸性测试比率) lXz<jt@5
A (24)acquisition 购置 R`$Odplh>
A (25)acquisition accounting 收购会计 has5"Bb
A (26)activity based accounting 作业基础成本计算 s@
3!G+ -}
A (27)adjusting events 调整事项 45-pJf8F
A (28)administrative expenses 行政管理费 +qS$t
A (29)advice note 发货通知
d;CD~s
A (30)amortization 摊销 O9>/WmLe
A (31)analytical review 分析性检查 9CL&tpqv
f
A (32)annual equivalent cost 年度等量成本法 Pel3e ~?t
A (33)annual report and accounts 年度报告和报表 2'@0|k,yC
A (34)appraisal cost 检验成本 %gf8'Q
A (35)appropriation account 盈余分配账户 R(
q
fP
A (36)articles of association 公司章程细则 H3b@;&` &
A (37)assets 资产 OK2wxf
A (38)assets cover 资产保障 m$O@+;>l
A (39)asset value per share 每股资产价值 vO&1F@
A (40)associated company 联营公司 O~xc>
w
A (41)attainable standard 可达标准 @7BH`b$)!
A (42)attributable profit 可归属利润 da2BQ;
A (43)audit 审计 bo@1c0
A (44)audit report 审计报告 (,<?Pg7v:f
A (45)auditing standards 审计准则 =RQ>q
A (46)authorized share capital 额定股本 'vCFT(C-
A (47)available hours 可用小时 khEHMvVH
A (48)avoidable costs 可避免成本 a{)"KA P
B (49)back-to-back loan 易币贷款 E&"bgwav{(
B (50)backflush accounting 倒退成本计算 isDr|g$S
B (51)bad debts 坏帐 @w|~:>/g
B (52)bad debts ratio 坏帐比率 hy6px
B (53)bank charges 银行手续费 U
1&m-K
B (54)bank overdraft 银行透支 f:HRrKf9
B (55)bank reconciliation 银行存款调节表 .UJDn^@
B (56)bank statement 银行对账单 r\em-%:
B (57)bankruptcy 破产 D%BV83S
B (58)basis of apportionment 分摊基础 $%!]tNGS
B (59)batch 批量 h7%<
B (60)batch costing 分批成本计算 @h$7C<
B (61)beta factor B(市场)风险因素 46$5f?Z
B (62)bill 账单 t(s']r
B (63)bill of exchange 汇票 `|]juc
B (64)bill of landing 提单 7,
O_'T &
B (65)bill of materials 用料预计单 xEZvCwsb
B (66)bill payable 应付票据 0gn
r@9,X
B (67)bill receivable 应收票据 2P]r J
B (68)bin card 存货记录卡 ^srx/6X
B (69)bonus 红利 Ejn19{
B (70)book-keeping 薄记 xOEj+
%M
B (71)Boston classification 波士顿分类 ;H}?8L
B (72)breakeven chart 保本图 R2r0'Yx
B (73)breakeven point 保本点 *DU86JL`
B (74)breaking-down time 复位时间 t/nu/yz5E
B (75)budget 预算 okfhd{9
B (76)budget center 预算中心 ^IC|3sr
B (77)budget cost allowance 预算成本折让 B?Pu0
_|s
B (78)budget manual 预算手册 eLl;M4d
B (79)budget period 预算期间 7MBz&wE^f
B (80)budgetary control 预算控制 U${dWxC
B (81)budgeted capacity 预算生产能力 R|5w :+=z
B (82)burden 制造费用 "|&SC0
*
B (83)business center 经营中心 [,lBY-Kz+
B (84)business entity 营业个体 LnM+,cBz
B (85)business unit 经营单位 tn:tM5m
B (86)buy-out management 管理性购买产权 HQ4o^ WC
B (87)by-product 副产品 R{Cj]:
Ky
C (88)called-up share capital 催缴股本
539[,jH
C (89)capacity 生产能力 Z(CzU{7c
C (90)capacity ratios 生产能力比率 ?L7z\b"_~
C (91)capital 资本 &Tl3\T0D
C (92)capital assets pricing model 资本资产计价模式 A.(Z0,S-i
C (93)capital commitment 承诺资本 tX6n~NJ$
C (94)capital employed 已运用的资本 EK[~lIXg
C (95)capital expenditure 资本支出 +jQW 6k#
C (96)capital expenditure authorization 资本支出核准 !WAbO(l
C (97)capital expenditure control 资本支出控制 0urQA_JC
C (98)capital expenditure proposal 资本支出申请 _>*TPlB
C (99)capital funding planning 资本基金筹集计划 [9*+s
C (100)capital gain 资本收益 ofRe4
*\j
C (101)capital investment appraisal 资本投资评估 ql^n=+U
C (102)capital maintenance 资本保全 %~G)xK?W*
C (103)capital resource planning 资本资源计划 0(HUy`]>
C (104)capital surplus 资本盈余 1[mX_ }K
C (105)capital turnover 资本周转率 8*6U4R
C (106)card 记录卡 .y|*
C (107)cash 现金 o5A@U0c_
C (108)cash account 现金账户 rr9N(AoxW
C (109)cash book 现金账薄 C+jlIT+
C (110)cash cow 金牛产品 0<nk>o
C (111)cash flow 现金流量 G4]T
C (112)cash discounted 现金贴现 05$C
IS>!
C (113)cash flow budget 现金流量预算 $,F1E VJ
C (114)cash flow statement 现金流量表 "}(*Km5Po
C (115)cash ledger 现金分类账
FAo\`x
C (116)cash limit 现金限额 UJ
n3sZ<}
C (117)CCA 现时成本会计 lfK sqe"
C (118)center 中心 p~BEz?e
C (119)changeover time 变更时间 PA&Ev0`+
C (120)chartered entity 特许经济个体 H
$XO]\
C (121)cheque 支票 7S}NV7
C (122)cheque register 支票登记薄 q\/ph(HF
C (123)coin analysis 零钱分类 h b_"E, `F
C (124)classification 分类 /*i[MB
C (125)clock card 工时卡 _?CyKk\I
C (126)code 代码 5$d>:" >
C (127)commitment accounting 承诺确认会计 RG0kOw0
C (128)common cost 共同成本 ;M1# M:
C (129)company limited by guarantee 有限担保责任公司 b<n*wH