A (1)ABC 作业基础成本计算 WyZL9K{?
A (2)absorbed overhead 已吸收制造费用 }=|!:k
iE
A (3)absorption costing 吸收成本计算 gl]E_%tH
A (4)account 账户,报表 uaOKv.%
A (5)accounting postulate 会计假设 **+e7k
A (6)accounting series release 会计公告文件 KL ?@@7
A (7)accounting valuation 会计计价 8o/}}=m$
A (8)account sale 承销清单 r%e KFS
A (9)accountability concept 经营责任概念 AQc,>{Lm
A (10)accountancy 会计职业 6:]*c[7
A (11)accountant 会计师 8HZs>l
A (12)accounting 会计 P<Zh XN'
A (13)agency cost 代理成本 sF7^qrVQP9
A (14)accounting bases 会计基础 D)@YI.T
A (15)accounting manual 会计手册 (E,Yo
A (16)accounting period 会计期间 _ z;q9&J)
A (17)accounting policies 会计方针 /l{&iLz[
A (18)accounting rate of return 会计报酬率 vAX|hwn;
A (19)accounting reference date 会计参照日 Q43|U4a
A (20)accounting reference period 会计参照期间 @?[1_g_'P
A (21)accrual concept 应计概念 @rHK(25+d
A (22)accrual expenses 应计费用 n=,\;3Y=
A (23)acid test ration 速动比率(酸性测试比率) Cn_$l>
A (24)acquisition 购置 4pln5v=
A (25)acquisition accounting 收购会计
i@][rdhT
A (26)activity based accounting 作业基础成本计算 T<I=%P)
A (27)adjusting events 调整事项 &|aqP
\Q5
A (28)administrative expenses 行政管理费 k64."*X
A (29)advice note 发货通知 }/,HM9Ke
A (30)amortization 摊销 {>"NyY
A (31)analytical review 分析性检查 Uh'#izm[l
A (32)annual equivalent cost 年度等量成本法 IQ!\w-
A (33)annual report and accounts 年度报告和报表 5'Q|EIL
A (34)appraisal cost 检验成本 )~V4+*<
A (35)appropriation account 盈余分配账户 } %'bullT
A (36)articles of association 公司章程细则 )I\=BPo|B
A (37)assets 资产 .@"q$\
A (38)assets cover 资产保障 ;r/;m\V
A (39)asset value per share 每股资产价值 qClHP)<
A (40)associated company 联营公司 unJ R=~E
A (41)attainable standard 可达标准 $O{duJU
A (42)attributable profit 可归属利润 `y+-H|%?
A (43)audit 审计 2..,Sk
A (44)audit report 审计报告 $o +5/c?|
A (45)auditing standards 审计准则 \j2;4O?`
A (46)authorized share capital 额定股本 '&99?s`u
A (47)available hours 可用小时 Jjl%R[mI
A (48)avoidable costs 可避免成本 hu
udBc
A[
B (49)back-to-back loan 易币贷款 2qi'g:qe
B (50)backflush accounting 倒退成本计算 p7ir*r/2
B (51)bad debts 坏帐 yIb,,!y9{
B (52)bad debts ratio 坏帐比率 {u[V{XIUh
B (53)bank charges 银行手续费 azP+GM=i7
B (54)bank overdraft 银行透支 efG6v
B (55)bank reconciliation 银行存款调节表
AkU<g
B (56)bank statement 银行对账单 fZKt%m
B (57)bankruptcy 破产 `mH %!{P
B (58)basis of apportionment 分摊基础 =&dW(uyzY
B (59)batch 批量 jEz+1Nl)
B (60)batch costing 分批成本计算 81%8{yn!$"
B (61)beta factor B(市场)风险因素 Ro=AADv@
B (62)bill 账单 &t(0E:^TRU
B (63)bill of exchange 汇票 \#'TNmS
B (64)bill of landing 提单 hSGb-$~F
B (65)bill of materials 用料预计单 ]l~Vi_c
B (66)bill payable 应付票据 ,uz ]V1
B (67)bill receivable 应收票据 GFk1/ F
B (68)bin card 存货记录卡 K1?Gmue#I
B (69)bonus 红利 g`k?AM\
B (70)book-keeping 薄记 pbHsR^
B (71)Boston classification 波士顿分类 ]v G{kAnH
B (72)breakeven chart 保本图 }%TSGC4{
B (73)breakeven point 保本点 fWGOP~0
B (74)breaking-down time 复位时间 ^")F7`PF
B (75)budget 预算 (x;g/!:
B (76)budget center 预算中心 WqrgRpM{
B (77)budget cost allowance 预算成本折让 utlpY1#q/
B (78)budget manual 预算手册 W2-=U@
B (79)budget period 预算期间 Hqz?E@bc@
B (80)budgetary control 预算控制 uqyB5V0gh
B (81)budgeted capacity 预算生产能力 KyP)Qzp
B (82)burden 制造费用 3}1ssU"T
B (83)business center 经营中心 s|bM%!$1
B (84)business entity 营业个体 I-NN29Sk
B (85)business unit 经营单位 $mA5@O~C5\
B (86)buy-out management 管理性购买产权 %ICglF R
B (87)by-product 副产品 3UUGblg`~
C (88)called-up share capital 催缴股本 }iBC@`mg(
C (89)capacity 生产能力 /"qcl7F
C (90)capacity ratios 生产能力比率 tGcya0RL
C (91)capital 资本 |4Ck;gg!j
C (92)capital assets pricing model 资本资产计价模式 io4A>>W==/
C (93)capital commitment 承诺资本 \'?#i@O
C (94)capital employed 已运用的资本 o[6y+ <'o
C (95)capital expenditure 资本支出 *HM?YhR
C (96)capital expenditure authorization 资本支出核准 @nV5.r0W}B
C (97)capital expenditure control 资本支出控制 `BZ&~vJ_
C (98)capital expenditure proposal 资本支出申请 JbQZ!+
C (99)capital funding planning 资本基金筹集计划 _q>SE1j+W=
C (100)capital gain 资本收益 HO|-@yOF^
C (101)capital investment appraisal 资本投资评估 vC/[^
C (102)capital maintenance 资本保全 y@ek=fT%4
C (103)capital resource planning 资本资源计划 C
idM(
C (104)capital surplus 资本盈余 iy5R5L2
C (105)capital turnover 资本周转率 `kBnSi o~
C (106)card 记录卡 YwT-T,oD
C (107)cash 现金 Yig0/"
C (108)cash account 现金账户 V`a+Hi<P\
C (109)cash book 现金账薄 {gy+3
C (110)cash cow 金牛产品 M7y|EB))
C (111)cash flow 现金流量 Nofu7xiDw[
C (112)cash discounted 现金贴现 f_r0})
C (113)cash flow budget 现金流量预算 sroGER.
C (114)cash flow statement 现金流量表 X1J;1hRUP
C (115)cash ledger 现金分类账 7$T8&Mh
C (116)cash limit 现金限额 )q?
$p9
C (117)CCA 现时成本会计
~Nh&.a
C (118)center 中心 }#N]0I)JI
C (119)changeover time 变更时间 x(r+P9f\<
C (120)chartered entity 特许经济个体 MR9/Y:Nm
C (121)cheque 支票 KXBL
eR&^
C (122)cheque register 支票登记薄 #+sF`qR,
C (123)coin analysis 零钱分类 jq oPLbxT
C (124)classification 分类 >2-F2E,
C (125)clock card 工时卡 (ppoW
C (126)code 代码 2)LX^?7
R
C (127)commitment accounting 承诺确认会计 [QEwK|!L
C (128)common cost 共同成本 !;}2F-
C (129)company limited by guarantee 有限担保责任公司 J1 tDO?