A (1)ABC 作业基础成本计算 nZZNx
A (2)absorbed overhead 已吸收制造费用 Py* ( %
A (3)absorption costing 吸收成本计算 wK OljE6d
A (4)account 账户,报表 VP0q?lh
A (5)accounting postulate 会计假设 F5UvD [i
A (6)accounting series release 会计公告文件 r
k$&sDc/3
A (7)accounting valuation 会计计价 3FRz&FS:j
A (8)account sale 承销清单 "fK` F/
A (9)accountability concept 经营责任概念 TNe,'S,%
A (10)accountancy 会计职业 S_; 5mb+b
A (11)accountant 会计师 V]I@&*O~ r
A (12)accounting 会计 I5]=\k($
A (13)agency cost 代理成本 ldp
x,
A (14)accounting bases 会计基础 zVN/|[KP4
A (15)accounting manual 会计手册 t8X$M;$
A (16)accounting period 会计期间 :})(@.H
A (17)accounting policies 会计方针 N(i%Oxp1
A (18)accounting rate of return 会计报酬率 p3tu_If
A (19)accounting reference date 会计参照日 U%%fKL=S
A (20)accounting reference period 会计参照期间 wM.z/r \p
A (21)accrual concept 应计概念 ,b[}22
A (22)accrual expenses 应计费用 j("$qp v
A (23)acid test ration 速动比率(酸性测试比率) s18o,Zs'
A (24)acquisition 购置 TdGda'C
A (25)acquisition accounting 收购会计 eu=G[>
A (26)activity based accounting 作业基础成本计算 ]0
N'Wtbn
A (27)adjusting events 调整事项 e 7e6b-"_2
A (28)administrative expenses 行政管理费 S1jI8 #z}_
A (29)advice note 发货通知 +c)"p4m
A (30)amortization 摊销 LX<arHz
A (31)analytical review 分析性检查 {g8uMt\4
A (32)annual equivalent cost 年度等量成本法 F`!B!uY
A (33)annual report and accounts 年度报告和报表 A:|dY^,:?*
A (34)appraisal cost 检验成本 Zop3[-
A (35)appropriation account 盈余分配账户 [z XK S |
A (36)articles of association 公司章程细则 5)712b(&
A (37)assets 资产 L{`S^'P<
A (38)assets cover 资产保障 &O|!w&
A (39)asset value per share 每股资产价值 Pjz_KO/
A (40)associated company 联营公司 ^gw htnI
A (41)attainable standard 可达标准 w V egr
A (42)attributable profit 可归属利润 }YV,uJH[
A (43)audit 审计 feJz
X*u
A (44)audit report 审计报告 LV4\zd6
A (45)auditing standards 审计准则 R Ln sy,
A (46)authorized share capital 额定股本 :Y? L*
A (47)available hours 可用小时 y{
& k`H
A (48)avoidable costs 可避免成本
$;O-1# ]
B (49)back-to-back loan 易币贷款 _N`'R.va
B (50)backflush accounting 倒退成本计算 0cYd6u @
B (51)bad debts 坏帐 )"(
ojh
B (52)bad debts ratio 坏帐比率 3k YVk
B (53)bank charges 银行手续费 +Dvdv<+
B (54)bank overdraft 银行透支 yf|,/{S
B (55)bank reconciliation 银行存款调节表 cnJL*{H<2
B (56)bank statement 银行对账单 $qz(9M(m#
B (57)bankruptcy 破产 b5!\"v4c
B (58)basis of apportionment 分摊基础 bx !uHL=
B (59)batch 批量 2bJqZ ,@
B (60)batch costing 分批成本计算 +SM &_b
B (61)beta factor B(市场)风险因素 +f5|qbX/\
B (62)bill 账单 a#i85su
B (63)bill of exchange 汇票 %62W[Oh5
B (64)bill of landing 提单 z@ 70{*
B (65)bill of materials 用料预计单 8PN/*Sa
B (66)bill payable 应付票据 g(X-]/C {
B (67)bill receivable 应收票据 ^Rel- =Z$B
B (68)bin card 存货记录卡 rTJ='<hIy
B (69)bonus 红利 eA4dDKX+
B (70)book-keeping 薄记 D\~ s$.6B
B (71)Boston classification 波士顿分类 *HT ) Au"5
B (72)breakeven chart 保本图 } kNbqwVP
B (73)breakeven point 保本点 t=-t xnlr<
B (74)breaking-down time 复位时间 *.'9 eC0s
B (75)budget 预算 d]3c44kkK{
B (76)budget center 预算中心 ]1 V,_^D
B (77)budget cost allowance 预算成本折让 a'NxsByG]s
B (78)budget manual 预算手册 B #[UR Z9S
B (79)budget period 预算期间 |3Fo4K%+
B (80)budgetary control 预算控制 o+NPe36
B (81)budgeted capacity 预算生产能力 p3m!Iota
B (82)burden 制造费用 For`rfR
B (83)business center 经营中心 kn X*fp
B (84)business entity 营业个体 \t
pJ
B (85)business unit 经营单位 fX:)mLnO /
B (86)buy-out management 管理性购买产权 asT/hs
SNS
B (87)by-product 副产品 ( M > C
C (88)called-up share capital 催缴股本 p"xti+2,
C (89)capacity 生产能力 P^lzl:|
C (90)capacity ratios 生产能力比率 2
}9of[
C (91)capital 资本 |JUb 1|gi
C (92)capital assets pricing model 资本资产计价模式 S":55YQev!
C (93)capital commitment 承诺资本 ^)JUl!5j]C
C (94)capital employed 已运用的资本 xJ-(]cO'
C (95)capital expenditure 资本支出 FW~{io]n
C (96)capital expenditure authorization 资本支出核准 JYAtQTOR
C (97)capital expenditure control 资本支出控制 /w!!jj^
C (98)capital expenditure proposal 资本支出申请 MD"a%H#p
C (99)capital funding planning 资本基金筹集计划 U-U^N 7
C (100)capital gain 资本收益 N mH1*w<A
C (101)capital investment appraisal 资本投资评估 )2nx5 "
C (102)capital maintenance 资本保全 g':/hlQ
C (103)capital resource planning 资本资源计划 CMcS4X9/}
C (104)capital surplus 资本盈余 wqB 5KxO
C (105)capital turnover 资本周转率 ?Aq
\Gr
C (106)card 记录卡 P"Scs$NOU?
C (107)cash 现金 TO,XN\{y
C (108)cash account 现金账户 g9T9TQ-O
C (109)cash book 现金账薄 Zb \E!>V
C (110)cash cow 金牛产品 ]j 4Nl?5*x
C (111)cash flow 现金流量 B}:/2?gQ
C (112)cash discounted 现金贴现 `4x nM`:L"
C (113)cash flow budget 现金流量预算 a>05Yxw
C (114)cash flow statement 现金流量表 = do*(
C (115)cash ledger 现金分类账 ,q j1"e
C (116)cash limit 现金限额 %2S+G?$M?
C (117)CCA 现时成本会计 I^u$H&
C (118)center 中心 ` <?{%ja
C (119)changeover time 变更时间 J~e%EjN5e
C (120)chartered entity 特许经济个体 6'F4p1VG*I
C (121)cheque 支票 @|=JXSr!KY
C (122)cheque register 支票登记薄 MrW*6jY@
C (123)coin analysis 零钱分类 tx+KxOt9Y
C (124)classification 分类 z PW [GkD
C (125)clock card 工时卡 & rc]3!
B
C (126)code 代码 3PBGI
o
C (127)commitment accounting 承诺确认会计 v^;p]_c~2
C (128)common cost 共同成本 7 ] )cu>/
C (129)company limited by guarantee 有限担保责任公司 o 94]:$=~
