A (1)ABC 作业基础成本计算 T%@qlEmf
A (2)absorbed overhead 已吸收制造费用 o(Q='kK
A (3)absorption costing 吸收成本计算 FK,Jk04on
A (4)account 账户,报表 3bR 6Y[
A (5)accounting postulate 会计假设 dk@iAL*v
A (6)accounting series release 会计公告文件
ZnRE:=
A (7)accounting valuation 会计计价 }EJ'tio]
A (8)account sale 承销清单 ;f~z_3g
A (9)accountability concept 经营责任概念 &h?8yV4B
A (10)accountancy 会计职业 ($s%B
A (11)accountant 会计师 Vv.q{fRvYB
A (12)accounting 会计 2VgVn,c
A (13)agency cost 代理成本 E)%r}4u>
A (14)accounting bases 会计基础 giu8EjzK
A (15)accounting manual 会计手册 FS6I?q#t
Q
A (16)accounting period 会计期间 +KHk`2{y~
A (17)accounting policies 会计方针 !kWx'tJ$
A (18)accounting rate of return 会计报酬率 ufXU
A (19)accounting reference date 会计参照日 F1b~S;lm
A (20)accounting reference period 会计参照期间 m*\XH
DB
A (21)accrual concept 应计概念 fXB64MNo
A (22)accrual expenses 应计费用 @EGUQ|WL^
A (23)acid test ration 速动比率(酸性测试比率) j WerX -$
A (24)acquisition 购置 xXNLUP
A (25)acquisition accounting 收购会计 X{;3gN
A (26)activity based accounting 作业基础成本计算 <UBB&}R0
A (27)adjusting events 调整事项 %^<A`Q_
A (28)administrative expenses 行政管理费 '-Kr
neZ!
A (29)advice note 发货通知
?ubIh.d
A (30)amortization 摊销 #)28ESj
A (31)analytical review 分析性检查 FW!1 0K?
A (32)annual equivalent cost 年度等量成本法 OojQG
A (33)annual report and accounts 年度报告和报表 o3x
fif
A (34)appraisal cost 检验成本
QTuj v<|
A (35)appropriation account 盈余分配账户 I cz)Qtg|
A (36)articles of association 公司章程细则 \&1Di\eL
A (37)assets 资产 }Oh@`xTxt
A (38)assets cover 资产保障 6)Dp2
A (39)asset value per share 每股资产价值 q)KLf\
A (40)associated company 联营公司 I
DtGtkF
A (41)attainable standard 可达标准 2F fwct:
A (42)attributable profit 可归属利润 6j=a
A (43)audit 审计 {-kV~p
A (44)audit report 审计报告 S1a}9Z|
A (45)auditing standards 审计准则 ,L,?xvWG
A (46)authorized share capital 额定股本 62z"cFN
A (47)available hours 可用小时 6$"0!fl>
A (48)avoidable costs 可避免成本 K)8N8Js(
B (49)back-to-back loan 易币贷款 o&vODs
B (50)backflush accounting 倒退成本计算 nLv"ON~
B (51)bad debts 坏帐 Tq=OYJq5U
B (52)bad debts ratio 坏帐比率 d&[.=M\E8
B (53)bank charges 银行手续费 *Wmn!{\g
B (54)bank overdraft 银行透支 ziBg'
B (55)bank reconciliation 银行存款调节表 SSG}'W!z
B (56)bank statement 银行对账单 c=A)_Z
Fg
B (57)bankruptcy 破产 UkV{4*E
B (58)basis of apportionment 分摊基础 D_4UM#Tw
B (59)batch 批量 \IG"Te
B (60)batch costing 分批成本计算 97n@HL1
B (61)beta factor B(市场)风险因素 ]>\!} \R<
B (62)bill 账单 *Mr?}_,X*
B (63)bill of exchange 汇票 ;\N${YIn
B (64)bill of landing 提单 ;~5w`F)
B (65)bill of materials 用料预计单 l~9P4
,
B (66)bill payable 应付票据 7Yrp#u1!
B (67)bill receivable 应收票据 @
I$;
B (68)bin card 存货记录卡 _&
qM^
B (69)bonus 红利 d
%Z+.O
B (70)book-keeping 薄记 W2\Q-4D
B (71)Boston classification 波士顿分类 B)cVbjTn
B (72)breakeven chart 保本图
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B (73)breakeven point 保本点 L?gak@E
B (74)breaking-down time 复位时间 hWqI*xSaJ
B (75)budget 预算 =2yg:D
B (76)budget center 预算中心 drZ1D s
B (77)budget cost allowance 预算成本折让 09>lx
$
B (78)budget manual 预算手册 -8r9DS-/W
B (79)budget period 预算期间 'WW['
B (80)budgetary control 预算控制 MGzuQrl{H
B (81)budgeted capacity 预算生产能力 ]C
me)&hX
B (82)burden 制造费用 ;+/[<bv d"
B (83)business center 经营中心 zxt&oT0Q
B (84)business entity 营业个体 ^7l^/GSO
B (85)business unit 经营单位 Pxn;]!Z#
B (86)buy-out management 管理性购买产权 M)oJ06`K
B (87)by-product 副产品 !@<>S>uGG
C (88)called-up share capital 催缴股本 NhDM h8=$^
C (89)capacity 生产能力 .g6DKjy>
C (90)capacity ratios 生产能力比率 ?NL>xMA
C (91)capital 资本 iqj
ZC80
C (92)capital assets pricing model 资本资产计价模式 D9|?1+Kc
C (93)capital commitment 承诺资本 N<54_(|X
C (94)capital employed 已运用的资本 0Tm"Zh?B|
C (95)capital expenditure 资本支出 _+\hDV>v
C (96)capital expenditure authorization 资本支出核准 =5-|H;da
C (97)capital expenditure control 资本支出控制 &sRjs
C (98)capital expenditure proposal 资本支出申请 m%hUvG| i
C (99)capital funding planning 资本基金筹集计划 75pz' Cb
C (100)capital gain 资本收益 *?#t (Y[
C (101)capital investment appraisal 资本投资评估 mf>cv2+
C (102)capital maintenance 资本保全 *&vySyt
C (103)capital resource planning 资本资源计划 G'>z~I]6S
C (104)capital surplus 资本盈余 %7$oig\wE
C (105)capital turnover 资本周转率 Gu3'<hTlxd
C (106)card 记录卡 N
8>;BHBV!
C (107)cash 现金 ir4uy
C (108)cash account 现金账户 D*oJ
z3[
C (109)cash book 现金账薄 : Jh
C (110)cash cow 金牛产品 W~1MeAI
C (111)cash flow 现金流量 (!nhU
C (112)cash discounted 现金贴现 8\~IwtSk
C (113)cash flow budget 现金流量预算 [We(0wF[`
C (114)cash flow statement 现金流量表 MpV6Vbp
C (115)cash ledger 现金分类账 F+`DfI]/m
C (116)cash limit 现金限额 Ij_VO{]G'l
C (117)CCA 现时成本会计 ?'_Q^O>
C (118)center 中心 2HNH@K
C (119)changeover time 变更时间 dpBG)Xzoyv
C (120)chartered entity 特许经济个体 a%-P^M;a2
C (121)cheque 支票 z.9
#AN=&[
C (122)cheque register 支票登记薄 Hset(-=X
C (123)coin analysis 零钱分类 Xja l6e)[
C (124)classification 分类 (\si/&
C (125)clock card 工时卡 tVN#i
C (126)code 代码 &S.zc@rN
C (127)commitment accounting 承诺确认会计 \@kY2,I V
C (128)common cost 共同成本 nJTV@mXVq
C (129)company limited by guarantee 有限担保责任公司 Q-[^!RAK?