A (1)ABC 作业基础成本计算 (ol 3vt
A (2)absorbed overhead 已吸收制造费用 4 @h6|=
A (3)absorption costing 吸收成本计算 WxdYvmp6z[
A (4)account 账户,报表 anYZ"GR+
A (5)accounting postulate 会计假设 r@aFB@
A (6)accounting series release 会计公告文件 [gDvAtTZ5
A (7)accounting valuation 会计计价 hQO~9mQ+!
A (8)account sale 承销清单 UF4QPPH4
A (9)accountability concept 经营责任概念 w *0T"hK
A (10)accountancy 会计职业 4" @yGXUb
A (11)accountant 会计师 zi'?FM[f)
A (12)accounting 会计 pQD8#y)` C
A (13)agency cost 代理成本 mc$dR,
H0
A (14)accounting bases 会计基础 klKt^h-
A (15)accounting manual 会计手册 3:RZ@~u=
A (16)accounting period 会计期间 6O?O6Ub
A (17)accounting policies 会计方针 m`t7-kiZ
A (18)accounting rate of return 会计报酬率 F7d
f
A (19)accounting reference date 会计参照日 -.y3:^){^
A (20)accounting reference period 会计参照期间 $!t! =
A (21)accrual concept 应计概念 [z?XVl<
A (22)accrual expenses 应计费用 va)\uXW.N
A (23)acid test ration 速动比率(酸性测试比率) &o(?
}
W
A (24)acquisition 购置 y
g7z?AZ
A (25)acquisition accounting 收购会计 M II]sF
A (26)activity based accounting 作业基础成本计算 m-K6y7t
A (27)adjusting events 调整事项 WA+v&*]
A (28)administrative expenses 行政管理费 *|cvx:GO
A (29)advice note 发货通知 k58lmuU
A (30)amortization 摊销 3e
"G.0vJ
A (31)analytical review 分析性检查 59LIK&w
A (32)annual equivalent cost 年度等量成本法 yl*S|= 8;k
A (33)annual report and accounts 年度报告和报表 #"jWPe,d
A (34)appraisal cost 检验成本 %u#pl=k}
A (35)appropriation account 盈余分配账户 {=kA8U
A (36)articles of association 公司章程细则 ;tj_vmZ@R
A (37)assets 资产 >2$M~to"1
A (38)assets cover 资产保障 Sx}h$E:
A (39)asset value per share 每股资产价值 nt7ui*k
A (40)associated company 联营公司 (jXgJ
" m
A (41)attainable standard 可达标准 /bVI'fT
A (42)attributable profit 可归属利润 Jyn>:Yq(
A (43)audit 审计 7G xNI
A (44)audit report 审计报告 phTZUmi
A (45)auditing standards 审计准则 Yq.Omr!
A (46)authorized share capital 额定股本 v{I:Wxe
A (47)available hours 可用小时 ~k&b3-A}
A (48)avoidable costs 可避免成本 BZE19!
B (49)back-to-back loan 易币贷款 >q}EZC
B (50)backflush accounting 倒退成本计算 E~24b0<7
B (51)bad debts 坏帐 joa$Y6
B (52)bad debts ratio 坏帐比率 s%Z3Zj(,8(
B (53)bank charges 银行手续费 C>LkU |[
B (54)bank overdraft 银行透支 ks!
G \<I
B (55)bank reconciliation 银行存款调节表 3Z`oI#-x
B (56)bank statement 银行对账单 % 'P58
B (57)bankruptcy 破产 BPW
:W }
B (58)basis of apportionment 分摊基础 (2S,0MHk
B (59)batch 批量 ,Ti#g
8j
B (60)batch costing 分批成本计算 oo2VT
B (61)beta factor B(市场)风险因素 ";Lpf]<
B (62)bill 账单 _M7AQ5
B (63)bill of exchange 汇票 [!v:fj
B (64)bill of landing 提单 0 {w?u %'
B (65)bill of materials 用料预计单 \jC}>9
B (66)bill payable 应付票据 %H:!/'45
B (67)bill receivable 应收票据 \wMr[_LW
B (68)bin card 存货记录卡 .n"aQ@!
B (69)bonus 红利 QkA79%;j
B (70)book-keeping 薄记 hhwV)Z
B (71)Boston classification 波士顿分类 " #JRw
B (72)breakeven chart 保本图 K'y;j~`-
B (73)breakeven point 保本点 Z_S~#[\7^]
B (74)breaking-down time 复位时间 l("_JI
B (75)budget 预算 &a O3N
B (76)budget center 预算中心 =3sBWDB[
B (77)budget cost allowance 预算成本折让 o-R
;EbL
B (78)budget manual 预算手册 Z$T1nm%lo:
B (79)budget period 预算期间 #b:8-Lt:M
B (80)budgetary control 预算控制 O||M
|
B (81)budgeted capacity 预算生产能力 WJ=^r@Sf
B (82)burden 制造费用 ^oj)#
(3C
B (83)business center 经营中心 Wh"oL;O
B (84)business entity 营业个体 i_V~SC`
B (85)business unit 经营单位 JVU:`BH
B (86)buy-out management 管理性购买产权 Riw#+#r]/
B (87)by-product 副产品 UnGG%
C (88)called-up share capital 催缴股本 z!eY=G'
C (89)capacity 生产能力 B;L~hM
C (90)capacity ratios 生产能力比率 qbmy~\ZY
C (91)capital 资本 m"NZ; *d '
C (92)capital assets pricing model 资本资产计价模式 Hw
_(Af?C
C (93)capital commitment 承诺资本
EI]NOG 0
C (94)capital employed 已运用的资本 UT+B*?,h
C (95)capital expenditure 资本支出 lQldW|S>
C (96)capital expenditure authorization 资本支出核准 [|e7oNT(Q
C (97)capital expenditure control 资本支出控制 ^b'|`R+~}
C (98)capital expenditure proposal 资本支出申请 10{ZW@!7
C (99)capital funding planning 资本基金筹集计划 J'|qFS
C (100)capital gain 资本收益 ](:aDHa
C (101)capital investment appraisal 资本投资评估 <1>\?$)D
C (102)capital maintenance 资本保全 90&ld :97
C (103)capital resource planning 资本资源计划 UV$v:>K#
C (104)capital surplus 资本盈余 }_Jr[iaB
C (105)capital turnover 资本周转率 byoDGUv
C (106)card 记录卡 B$sB1M0q
C (107)cash 现金 ZEp UHdin
C (108)cash account 现金账户 ]_@5Lv
I
C (109)cash book 现金账薄 9PIm/10pP^
C (110)cash cow 金牛产品 g!i\AMG?
C (111)cash flow 现金流量 YeK PoW
C (112)cash discounted 现金贴现 EJ"[{AV
C (113)cash flow budget 现金流量预算 ]HCu tq
C (114)cash flow statement 现金流量表 1 f).J
C (115)cash ledger 现金分类账 ul1#_xp
C (116)cash limit 现金限额 $xJVUV
C (117)CCA 现时成本会计 Q3*@m
C (118)center 中心 9=89)TrY
C (119)changeover time 变更时间 aovRm|aOo'
C (120)chartered entity 特许经济个体 }hv>LL
C (121)cheque 支票 .|;`qUo
C (122)cheque register 支票登记薄 .-Ggvw
C (123)coin analysis 零钱分类 "JT R5;`w
C (124)classification 分类 lZ'-?xo
C (125)clock card 工时卡 E80C0Q+V
C (126)code 代码 Tn8Z2iC
C (127)commitment accounting 承诺确认会计 B>Mr/'
C (128)common cost 共同成本 <: f jWy
C (129)company limited by guarantee 有限担保责任公司 l
2y_Nz-;