A (1)ABC 作业基础成本计算 }V:B,:
A (2)absorbed overhead 已吸收制造费用 -0QoVGw
A (3)absorption costing 吸收成本计算 -YDA,.Ic?
A (4)account 账户,报表 fH-fEMyW
A (5)accounting postulate 会计假设 prHM}n{0
A (6)accounting series release 会计公告文件 <r9L-4
A (7)accounting valuation 会计计价 @U8}K#
A (8)account sale 承销清单 (yx^zW7
A (9)accountability concept 经营责任概念 Y X`BX$
A (10)accountancy 会计职业 ?/M:
A (11)accountant 会计师 YFJw<5&
A (12)accounting 会计 T*Dd%
f
A (13)agency cost 代理成本 Su]@~^w
A (14)accounting bases 会计基础 F@]9oF
A (15)accounting manual 会计手册 J?wCqA
A (16)accounting period 会计期间 2
c
2lK
A (17)accounting policies 会计方针 AiP#wK;
A (18)accounting rate of return 会计报酬率 Ulf'gD4e
A (19)accounting reference date 会计参照日 syJLcK+e
A (20)accounting reference period 会计参照期间 w#XD4kwQG
A (21)accrual concept 应计概念 0N
|l1Sn
A (22)accrual expenses 应计费用 x%v[(*F#y
A (23)acid test ration 速动比率(酸性测试比率) ME0vXi
A (24)acquisition 购置 V< Ib#rd'
A (25)acquisition accounting 收购会计 1fK]A*{p
A (26)activity based accounting 作业基础成本计算 uc<JF=
A (27)adjusting events 调整事项 H;h$k]T
A (28)administrative expenses 行政管理费 3s]aXz:
A (29)advice note 发货通知 bu?4$O
A (30)amortization 摊销 !*?|*\B^I
A (31)analytical review 分析性检查 _o52#Q4
A (32)annual equivalent cost 年度等量成本法 `hl8j\HV<}
A (33)annual report and accounts 年度报告和报表 C`@gsF"<7
A (34)appraisal cost 检验成本 i_c'E;|
A (35)appropriation account 盈余分配账户 d-sT+4o}
A (36)articles of association 公司章程细则 1dhuLN%Ce
A (37)assets 资产 gW5yLb_Vz$
A (38)assets cover 资产保障 t/wo
G9N
A (39)asset value per share 每股资产价值 2q
NA\-0i>
A (40)associated company 联营公司 oH,{'S@q
A (41)attainable standard 可达标准 [n2+`A
A (42)attributable profit 可归属利润 th1;Ym+Ze
A (43)audit 审计 :MP*Xy\7&J
A (44)audit report 审计报告 $} @gR]
Z
A (45)auditing standards 审计准则 4,P(w+
A (46)authorized share capital 额定股本 8.!+Hm4
A (47)available hours 可用小时 KB"N',kG
A (48)avoidable costs 可避免成本 3;O4o]`
B (49)back-to-back loan 易币贷款 %/4_|.8u
B (50)backflush accounting 倒退成本计算 Op'&c0l
B (51)bad debts 坏帐 AI^!?nJ%'
B (52)bad debts ratio 坏帐比率 _UA|0a!-
B (53)bank charges 银行手续费 0clq}
B (54)bank overdraft 银行透支 Hl#?#A5
B (55)bank reconciliation 银行存款调节表 kaT
!
B (56)bank statement 银行对账单 dC<2%y
B (57)bankruptcy 破产 oj(st{,
B (58)basis of apportionment 分摊基础 Kqz+:E8D
B (59)batch 批量 Dr)jB*yK
B (60)batch costing 分批成本计算 [[#R ry
B (61)beta factor B(市场)风险因素 lu?:1V-
B (62)bill 账单 w:pPd;nz0Y
B (63)bill of exchange 汇票 SHYbQF2
B (64)bill of landing 提单 AxfQ{>)0
B (65)bill of materials 用料预计单 <t&Qa~mA
B (66)bill payable 应付票据 b['v0x
B (67)bill receivable 应收票据 I&6M{,rnM
B (68)bin card 存货记录卡 B'e@RhU;
B (69)bonus 红利 TVM19)9
B (70)book-keeping 薄记 Y?qUO2
B (71)Boston classification 波士顿分类 SsEpuEn
B (72)breakeven chart 保本图 y9N6!M|'y
B (73)breakeven point 保本点 #P1U]@
B (74)breaking-down time 复位时间 Zq~Rkx
B (75)budget 预算 S"t\LB*'Ls
B (76)budget center 预算中心 'T|EwrS j
B (77)budget cost allowance 预算成本折让 2 :4o`o
B (78)budget manual 预算手册 rb*0YCi
B (79)budget period 预算期间 (;;.[4,y
B (80)budgetary control 预算控制 drxCjuz"
B (81)budgeted capacity 预算生产能力 e*yl _iW
B (82)burden 制造费用 sd"eu
B (83)business center 经营中心 b BiTAP
B (84)business entity 营业个体 kTcW=AXu
B (85)business unit 经营单位 c*y*UG
B (86)buy-out management 管理性购买产权 e"%uOuIYX
B (87)by-product 副产品 !rF1Remw
C (88)called-up share capital 催缴股本 ~z\a:+
C (89)capacity 生产能力 Lq62
C (90)capacity ratios 生产能力比率 Ifokg~X~G
C (91)capital 资本 AmZW=n2^
C (92)capital assets pricing model 资本资产计价模式 44s 9\
C (93)capital commitment 承诺资本 yk'L_M(=
C (94)capital employed 已运用的资本 =CW> ;h]
C (95)capital expenditure 资本支出 ${rWDZ0Z
C (96)capital expenditure authorization 资本支出核准 JeN]sK)8x
C (97)capital expenditure control 资本支出控制 /:^nG+
C (98)capital expenditure proposal 资本支出申请 dW22v!
C (99)capital funding planning 资本基金筹集计划 764eXh
C (100)capital gain 资本收益
LJ;&02w@
C (101)capital investment appraisal 资本投资评估 `-e9#diQe
C (102)capital maintenance 资本保全 &8pGq./lr=
C (103)capital resource planning 资本资源计划 kl[(!"p
C (104)capital surplus 资本盈余 ~BqC!v.)@E
C (105)capital turnover 资本周转率 M~7Cb>%<
C (106)card 记录卡 C=(Q0-+L|
C (107)cash 现金 ?lfyC/
C (108)cash account 现金账户 teI?.M9r
C (109)cash book 现金账薄 d&AO4^
C (110)cash cow 金牛产品 omGzyuPF
C (111)cash flow 现金流量 *p=enflU
C (112)cash discounted 现金贴现 #jzF6j%G
C (113)cash flow budget 现金流量预算 Hj(K*
z
C (114)cash flow statement 现金流量表
g\?v 5
C (115)cash ledger 现金分类账 \#]C !JQ
C (116)cash limit 现金限额 YR? E
z<p
C (117)CCA 现时成本会计 ]R>NmjAI
C (118)center 中心 >tPf.xI|l
C (119)changeover time 变更时间
# S/n3
C (120)chartered entity 特许经济个体
xAl
8e
C (121)cheque 支票 :nR80]
C (122)cheque register 支票登记薄 *];
QPi~
C (123)coin analysis 零钱分类 Q"D5D
rj
C (124)classification 分类 mQ<4(qd)
C (125)clock card 工时卡 Phk3Jv
C (126)code 代码 kYWnaY ^F
C (127)commitment accounting 承诺确认会计 8V}|(b#
C (128)common cost 共同成本 ke!
C (129)company limited by guarantee 有限担保责任公司 G3`9'-2q@c