A (1)ABC 作业基础成本计算 5W? v'"
A (2)absorbed overhead 已吸收制造费用 3oy~=
A (3)absorption costing 吸收成本计算
FFKGd/:!
A (4)account 账户,报表 ^|MjJsn
A (5)accounting postulate 会计假设 6Jz^
A (6)accounting series release 会计公告文件 [
ho(z30k
A (7)accounting valuation 会计计价 3AcD,,M>>
A (8)account sale 承销清单 I=DxRgt
A (9)accountability concept 经营责任概念 13hE}g;.
A (10)accountancy 会计职业 |JF@6
A (11)accountant 会计师 :4gLjzL
A (12)accounting 会计 `D$Jv N
A (13)agency cost 代理成本 M]]pTU((
A (14)accounting bases 会计基础 WjSc/3Qy
A (15)accounting manual 会计手册 "&.S&=FlI
A (16)accounting period 会计期间 p[AO'
xx
A (17)accounting policies 会计方针 0\9K3
A (18)accounting rate of return 会计报酬率 eYX5(`c[
A (19)accounting reference date 会计参照日 a>O9pX
A (20)accounting reference period 会计参照期间 Hu3wdq
A (21)accrual concept 应计概念 V5F%_,No
A (22)accrual expenses 应计费用 \55VqGyxu9
A (23)acid test ration 速动比率(酸性测试比率) ?:{sH#ua
A (24)acquisition 购置 ^5GW$
A (25)acquisition accounting 收购会计 cTTW06^
A (26)activity based accounting 作业基础成本计算 q@hzo>[
A (27)adjusting events 调整事项 1BHG'y
A (28)administrative expenses 行政管理费 [BBEEI=|r
A (29)advice note 发货通知 8I;XS14Q
A (30)amortization 摊销 KJ2Pb"s
A (31)analytical review 分析性检查 -s|8<A||"
A (32)annual equivalent cost 年度等量成本法 _5
^I.5Z3
A (33)annual report and accounts 年度报告和报表 Cqii}
A (34)appraisal cost 检验成本 q#w8wH"
A (35)appropriation account 盈余分配账户 C)'q
QvA
A (36)articles of association 公司章程细则 {--0z3n>
A (37)assets 资产 %WTEv?I{Ga
A (38)assets cover 资产保障 ($w@Z/;
A (39)asset value per share 每股资产价值 FGWN}&K
A (40)associated company 联营公司 (Rt7%{*
A (41)attainable standard 可达标准 ~
S,p?I
A (42)attributable profit 可归属利润
G7!W{;@I
A (43)audit 审计 b$%0.s
A (44)audit report 审计报告 >MK>gLg}!
A (45)auditing standards 审计准则 ;5-r_D;9
A (46)authorized share capital 额定股本 5tjP6Z`!9`
A (47)available hours 可用小时 [r+ZE7$2b"
A (48)avoidable costs 可避免成本 *]hBGr#6
B (49)back-to-back loan 易币贷款 {@! Kx`(:
B (50)backflush accounting 倒退成本计算 K~=UUB
B (51)bad debts 坏帐 )^||\G
B (52)bad debts ratio 坏帐比率 p'7*6bj1
B (53)bank charges 银行手续费 l3
Njq^T
B (54)bank overdraft 银行透支 n1
6 `y}
B (55)bank reconciliation 银行存款调节表 No]~jnqDM
B (56)bank statement 银行对账单 lif&@of
B (57)bankruptcy 破产 98=wnWX6$
B (58)basis of apportionment 分摊基础 cdqB,]"
B (59)batch 批量 dL7E<?l
B (60)batch costing 分批成本计算 3rLTF\
B (61)beta factor B(市场)风险因素
rc&%m
B (62)bill 账单 Hbv6_H
B (63)bill of exchange 汇票 'lHdOG
B (64)bill of landing 提单 !EUan
B (65)bill of materials 用料预计单 t!Sq A(-V
B (66)bill payable 应付票据 Z
o1,1O
B (67)bill receivable 应收票据 ]Q]W5WDe:
B (68)bin card 存货记录卡 4DZ-bt'
B (69)bonus 红利 0TpK#OlI|c
B (70)book-keeping 薄记 Z{&cuo.@<]
B (71)Boston classification 波士顿分类 SBA?^T
B (72)breakeven chart 保本图 iq(
)8nxi
B (73)breakeven point 保本点 r.7$&BCng
B (74)breaking-down time 复位时间 .bB
dQpF-
B (75)budget 预算 @gY)8xMbA
B (76)budget center 预算中心 PkI:*\R
B (77)budget cost allowance 预算成本折让 Xpzfm7CB/
B (78)budget manual 预算手册 =zQN[
B (79)budget period 预算期间 eX@L3BKp
B (80)budgetary control 预算控制 N F)~W#
B (81)budgeted capacity 预算生产能力 (o3
Iy
B (82)burden 制造费用 :
]C~gc
B (83)business center 经营中心 tcxcup%
B (84)business entity 营业个体 4apL4E"r
B (85)business unit 经营单位 TB0
5?F
B (86)buy-out management 管理性购买产权 A}eOFu`
B (87)by-product 副产品 95el'K[R
C (88)called-up share capital 催缴股本 vWAL^?HUP
C (89)capacity 生产能力 D3|I:Xm
C (90)capacity ratios 生产能力比率 ,VO2a mI
C (91)capital 资本
pK0"%eA
C (92)capital assets pricing model 资本资产计价模式 *z@>!8?
C (93)capital commitment 承诺资本 ]U"94S U:)
C (94)capital employed 已运用的资本 Gea\,{E9xA
C (95)capital expenditure 资本支出 '],J$ge
C (96)capital expenditure authorization 资本支出核准 y5!KX AQ%
C (97)capital expenditure control 资本支出控制 iLSr*`
o
C (98)capital expenditure proposal 资本支出申请 Gz.|]:1
C (99)capital funding planning 资本基金筹集计划 UFMA:o,
C (100)capital gain 资本收益 AK@9?_D
C (101)capital investment appraisal 资本投资评估 oq}'}`lw"
C (102)capital maintenance 资本保全 X&kp;W
C (103)capital resource planning 资本资源计划 G^ :C+/)
C (104)capital surplus 资本盈余 HTG%t/S
C (105)capital turnover 资本周转率 41&\mx
C (106)card 记录卡 EFz&N\2
C (107)cash 现金 ]\|VpIg
C (108)cash account 现金账户 'inFKy'H
C (109)cash book 现金账薄 \ Yx/(e
C (110)cash cow 金牛产品 B
{>7-0
C (111)cash flow 现金流量 &Xf}8^T<V
C (112)cash discounted 现金贴现 YPxM<Gfa8
C (113)cash flow budget 现金流量预算 } }59V&'t
C (114)cash flow statement 现金流量表 VVlr*`
C (115)cash ledger 现金分类账 Zu7)gf
C (116)cash limit 现金限额 hIT+gnhh
C (117)CCA 现时成本会计 s7F.sg
C (118)center 中心 $&=S#_HQS
C (119)changeover time 变更时间 }4,L%$@n
C (120)chartered entity 特许经济个体
$ ` ""
C (121)cheque 支票 OGl}-kw
C (122)cheque register 支票登记薄 W)bLSL]`E
C (123)coin analysis 零钱分类 ?32&]iM
oW
C (124)classification 分类 FYpzQ6s~
C (125)clock card 工时卡 :=Nz}mUV
C (126)code 代码 ')cMiX\v
C (127)commitment accounting 承诺确认会计 > ;*b|Ik
C (128)common cost 共同成本 uLV#SQ=bZN
C (129)company limited by guarantee 有限担保责任公司 *}*FX+px)