A (1)ABC 作业基础成本计算 _sCpyu
A (2)absorbed overhead 已吸收制造费用 KmkPq]
A (3)absorption costing 吸收成本计算 ;=6~,k)
A (4)account 账户,报表 bXiT}5mJU
A (5)accounting postulate 会计假设 w#,C{6
A (6)accounting series release 会计公告文件 ~(`
iR xK
A (7)accounting valuation 会计计价 YvK8;<k@-?
A (8)account sale 承销清单 cv["Ps#;`W
A (9)accountability concept 经营责任概念 Fi
qcM-Af4
A (10)accountancy 会计职业 K(HP
PM\
A (11)accountant 会计师 U{o0Posg
A (12)accounting 会计 m.p{+_@M&
A (13)agency cost 代理成本 9YpD\H`
A (14)accounting bases 会计基础 #SRGVa`x
A (15)accounting manual 会计手册 3l 0>
A (16)accounting period 会计期间 j>Htaa
A (17)accounting policies 会计方针 3say&|kJ
A (18)accounting rate of return 会计报酬率 Y m|zM1qc
A (19)accounting reference date 会计参照日 BS;_l"?
A (20)accounting reference period 会计参照期间 `:A`%Fg8<
A (21)accrual concept 应计概念 !285=cxz
A (22)accrual expenses 应计费用 GKwm %A
A (23)acid test ration 速动比率(酸性测试比率) Dw^d!%Ala
A (24)acquisition 购置 g%A
p <iT
A (25)acquisition accounting 收购会计 pVt8z|p_;{
A (26)activity based accounting 作业基础成本计算 $R7n1
A (27)adjusting events 调整事项 T)]5k3{
A (28)administrative expenses 行政管理费 |,Y(YSg.
A (29)advice note 发货通知 ,!3G
A (30)amortization 摊销 7!`
,P
A (31)analytical review 分析性检查 .4~n|d>z
A (32)annual equivalent cost 年度等量成本法 F"3PP ~
A (33)annual report and accounts 年度报告和报表 8hi|F\$_h
A (34)appraisal cost 检验成本 P-VK=Y1q
A (35)appropriation account 盈余分配账户 0p_/eWww-
A (36)articles of association 公司章程细则 cSBYC_LU
A (37)assets 资产 YzSUJ=0/
A (38)assets cover 资产保障 D`LcL|nm
H
A (39)asset value per share 每股资产价值 W@1Nit-R
A (40)associated company 联营公司 <ok/2v
A (41)attainable standard 可达标准 FMuM:%&J]
A (42)attributable profit 可归属利润 jyf[O -
A (43)audit 审计 a
jW[}/)
A (44)audit report 审计报告 fNc3&=]]
A (45)auditing standards 审计准则 Os@ d&wm
A (46)authorized share capital 额定股本 >v`lsCGb
A (47)available hours 可用小时 0I4RZ.2*Y
A (48)avoidable costs 可避免成本 qd
e.;Yv9
B (49)back-to-back loan 易币贷款 x(7K=K']
B (50)backflush accounting 倒退成本计算 /PAxPZf_
B (51)bad debts 坏帐 C w`v\
9
B (52)bad debts ratio 坏帐比率 :~pPB#)nk
B (53)bank charges 银行手续费 aO?(ZL
B (54)bank overdraft 银行透支 h\b]>q@
B (55)bank reconciliation 银行存款调节表 G_g~-[O
B (56)bank statement 银行对账单 w3c[t
~R8
B (57)bankruptcy 破产 u~6`9'Ms
B (58)basis of apportionment 分摊基础 _YY:}'+
B (59)batch 批量 UfSWdR)
B (60)batch costing 分批成本计算 _pM&Ya
B (61)beta factor B(市场)风险因素 jAmAT/ 1
B (62)bill 账单 !L+*.k:
B (63)bill of exchange 汇票 vW
0m%
B (64)bill of landing 提单 yK<%AV@v
B (65)bill of materials 用料预计单 pIk&NI
B (66)bill payable 应付票据 -#H>kbs
B (67)bill receivable 应收票据 T&I*8 R~
B (68)bin card 存货记录卡 S,EXc^A7
B (69)bonus 红利 E@aR5S>
B (70)book-keeping 薄记 Q_xE:#!;
B (71)Boston classification 波士顿分类 RZ9vQ\X
U)
B (72)breakeven chart 保本图 `AeId/A4n
B (73)breakeven point 保本点 +s
c|PB
B (74)breaking-down time 复位时间 [J0L7p*6
B (75)budget 预算 tB4- of3+
B (76)budget center 预算中心 [>Kkj;*
B (77)budget cost allowance 预算成本折让 *? 7Ie;)
B (78)budget manual 预算手册 Sb+pB58&N
B (79)budget period 预算期间 nk]jIRy^T
B (80)budgetary control 预算控制 ^_r8R__S:
B (81)budgeted capacity 预算生产能力 r@0HqZx`
B (82)burden 制造费用 s!``OyI/Z
B (83)business center 经营中心 {n=)<w
B (84)business entity 营业个体 0Np}O=>
B (85)business unit 经营单位 0ejx;Mum
B (86)buy-out management 管理性购买产权 a1]k(AuQrC
B (87)by-product 副产品 0n|op:]BHM
C (88)called-up share capital 催缴股本 fP%hr gL
C (89)capacity 生产能力 ~S15tZ
$
C (90)capacity ratios 生产能力比率 MRiQaUg2
C (91)capital 资本 UHF.R>Ry
C (92)capital assets pricing model 资本资产计价模式 z,
[4BM
C (93)capital commitment 承诺资本 3Ln~"HwP
C (94)capital employed 已运用的资本 F`3c uL[N
C (95)capital expenditure 资本支出 :bFmw dX
C (96)capital expenditure authorization 资本支出核准 $%"i|KTsv:
C (97)capital expenditure control 资本支出控制 `h/j3fmX?
C (98)capital expenditure proposal 资本支出申请 0:R}
C (99)capital funding planning 资本基金筹集计划 2f16 /0J@
C (100)capital gain 资本收益 \zw0*;&U
C (101)capital investment appraisal 资本投资评估 ZFNM>C^
C (102)capital maintenance 资本保全 6]rIYc[,
C (103)capital resource planning 资本资源计划 wIz<Y{HA=
C (104)capital surplus 资本盈余 p#)u2^
C (105)capital turnover 资本周转率 W~k"`g7uu
C (106)card 记录卡 y!;rY1
C (107)cash 现金
(m
4`l_
C (108)cash account 现金账户
g8
,V( ^
C (109)cash book 现金账薄 sH(4.36+
C (110)cash cow 金牛产品 ttuQ,SD
C (111)cash flow 现金流量 kMAQHpDD
C (112)cash discounted 现金贴现 wGD".CS0
C (113)cash flow budget 现金流量预算 T~7i:<E^
C (114)cash flow statement 现金流量表 s\,F6c
C (115)cash ledger 现金分类账 )uiYu3 I
C (116)cash limit 现金限额 :2{6Pa(eg
C (117)CCA 现时成本会计 #"fBF/Q
C (118)center 中心 r5> FU>7'
C (119)changeover time 变更时间 O&Q_vY
C (120)chartered entity 特许经济个体 S)of.Nq.;
C (121)cheque 支票 ;BUJ5
C (122)cheque register 支票登记薄 xGCW-YR9
C (123)coin analysis 零钱分类 os|8/[gT
C (124)classification 分类 YwyP+Sr\
C (125)clock card 工时卡 b[<