A (1)ABC 作业基础成本计算 d<?X3&J
A (2)absorbed overhead 已吸收制造费用 Iq@IUFpc7~
A (3)absorption costing 吸收成本计算 p1?J
A (4)account 账户,报表 ,s81rJ-
A (5)accounting postulate 会计假设 .lG+a!)
A (6)accounting series release 会计公告文件 U\;Ml
A (7)accounting valuation 会计计价 gQCC>8
A (8)account sale 承销清单 q8tug=c
A (9)accountability concept 经营责任概念 )#mW7m9M#
A (10)accountancy 会计职业 10TSc
j
A (11)accountant 会计师 GiFf0c
9
A (12)accounting 会计 6(sfpK'
A (13)agency cost 代理成本 b@F_7P%
A (14)accounting bases 会计基础 $"(3M nR
A (15)accounting manual 会计手册 n('VQ0b
A (16)accounting period 会计期间 z22N7W=7
A (17)accounting policies 会计方针 A7e_w
7?a
A (18)accounting rate of return 会计报酬率 "pl[(rc+u
A (19)accounting reference date 会计参照日 14;Av
{Xt
A (20)accounting reference period 会计参照期间 YFAnlqC
A (21)accrual concept 应计概念 3XBp6`
A (22)accrual expenses 应计费用 ur`}v|ZY
A (23)acid test ration 速动比率(酸性测试比率) 81cv:|"
A (24)acquisition 购置 ?({Pc F/
A (25)acquisition accounting 收购会计 1=- X<M75
A (26)activity based accounting 作业基础成本计算 +*Q9.LjV
A (27)adjusting events 调整事项 +-",2d+g
A (28)administrative expenses 行政管理费 P@-R5
GK
A (29)advice note 发货通知 s}<)BRZi
A (30)amortization 摊销 0n7HkDo
A (31)analytical review 分析性检查 %PSz o8.l
A (32)annual equivalent cost 年度等量成本法 =7H.F:BBG
A (33)annual report and accounts 年度报告和报表 O]4W|WI3
A (34)appraisal cost 检验成本 ~F=#}6kg_
A (35)appropriation account 盈余分配账户 kKNk2!z`M
A (36)articles of association 公司章程细则 dcM+ylB
A (37)assets 资产 Yoj~|qL
A (38)assets cover 资产保障 ,!8*g[^O
A (39)asset value per share 每股资产价值 b^@`uDb6
A (40)associated company 联营公司 +}`p"<'u
A (41)attainable standard 可达标准 pC55Ec<
A (42)attributable profit 可归属利润 0 %C!`7
A (43)audit 审计 {lTR/
A (44)audit report 审计报告 #r-j.f}yx
A (45)auditing standards 审计准则 8
rnb
A (46)authorized share capital 额定股本 {8ld:ZP
A (47)available hours 可用小时 8UjCX[v
A (48)avoidable costs 可避免成本 mJ7`
.
B (49)back-to-back loan 易币贷款 Y^T-A}?`
B (50)backflush accounting 倒退成本计算 44g`=o@
B (51)bad debts 坏帐 ]i9H_K
B (52)bad debts ratio 坏帐比率 #w
q;^)>
B (53)bank charges 银行手续费 p]X!g
B (54)bank overdraft 银行透支 ZY~zpC_
B (55)bank reconciliation 银行存款调节表 cob9h
j#&7
B (56)bank statement 银行对账单 Sj,4=a
B (57)bankruptcy 破产 qYQUr8
{
B (58)basis of apportionment 分摊基础 pqRO[XEp2
B (59)batch 批量 )^V5*#69D
B (60)batch costing 分批成本计算 ~x76{.gT
B (61)beta factor B(市场)风险因素
qQ2
B (62)bill 账单 x)%% 5
B (63)bill of exchange 汇票 6C@0[Q\ER
B (64)bill of landing 提单 *8pe<:A#p
B (65)bill of materials 用料预计单 S]Yu6FtWiO
B (66)bill payable 应付票据 mkKRC;
B (67)bill receivable 应收票据 xP<H,og&x=
B (68)bin card 存货记录卡 "E4i >g
B (69)bonus 红利 Q;{D8 #!
B (70)book-keeping 薄记 ?w c3+?\J
B (71)Boston classification 波士顿分类 tF{{cd
B (72)breakeven chart 保本图 i2`.#YJ&v
B (73)breakeven point 保本点 =[v2
B (74)breaking-down time 复位时间 s\F EA"w/
B (75)budget 预算 z|oA{VxW>
B (76)budget center 预算中心 YA1{-7'Q
B (77)budget cost allowance 预算成本折让 QySca(1tN
B (78)budget manual 预算手册 NzwGc+\7}
B (79)budget period 预算期间 _Ct@1}aa4x
B (80)budgetary control 预算控制 ?];~N5<'
B (81)budgeted capacity 预算生产能力 %-0em!tUV
B (82)burden 制造费用 &km d<
B (83)business center 经营中心 /cn/[O9
B (84)business entity 营业个体 n57c^/A*
B (85)business unit 经营单位 \&l*e
B (86)buy-out management 管理性购买产权 RBHqLg(
B (87)by-product 副产品 qHcY
2LV
C (88)called-up share capital 催缴股本 [57V8%
C (89)capacity 生产能力 $u0+29T2O
C (90)capacity ratios 生产能力比率 hx2!YNx !
C (91)capital 资本 sf|_2sI
C (92)capital assets pricing model 资本资产计价模式 &~D.")Dz
C (93)capital commitment 承诺资本 /3"e3{uy
C (94)capital employed 已运用的资本 ^$Me#ls!
C (95)capital expenditure 资本支出 ).O\O)K
C (96)capital expenditure authorization 资本支出核准 ;]8p:ME
C (97)capital expenditure control 资本支出控制 HY
%6eUhj
C (98)capital expenditure proposal 资本支出申请 Bm2}\KOI
C (99)capital funding planning 资本基金筹集计划 >cU*D:
C (100)capital gain 资本收益 UJyiRP:#]>
C (101)capital investment appraisal 资本投资评估 ~-o^eI4_
C (102)capital maintenance 资本保全 l[!C-Tq
C (103)capital resource planning 资本资源计划 d-K5nRyI
C (104)capital surplus 资本盈余 5p(t")
C (105)capital turnover 资本周转率 z!uB&2C{k
C (106)card 记录卡 mF$jC:Tb
C (107)cash 现金 Fg}5V,
C (108)cash account 现金账户 ?8aWUg
l
C (109)cash book 现金账薄 ?!Th-Cc&m
C (110)cash cow 金牛产品 h&^/, G
C (111)cash flow 现金流量 JUUF^/J
C (112)cash discounted 现金贴现 ^b/q|(Nu&
C (113)cash flow budget 现金流量预算 ~[bMfkc3
C (114)cash flow statement 现金流量表 CUTEp/+
C (115)cash ledger 现金分类账 RQ$o'U9A
C (116)cash limit 现金限额 85d7IB{28
C (117)CCA 现时成本会计 d$G%F $BTs
C (118)center 中心 |Jx2"0:M
C (119)changeover time 变更时间 /=O+/)l`
C (120)chartered entity 特许经济个体 Dv\:b*
C (121)cheque 支票 c]/O^/
C (122)cheque register 支票登记薄 'yAoZ P\|
C (123)coin analysis 零钱分类 ;7hX0AK
C (124)classification 分类 DI
cyXZH<
C (125)clock card 工时卡 @bVh?T0~F,
C (126)code 代码 ^.$r1/U
C (127)commitment accounting 承诺确认会计 pZ|nn
C (128)common cost 共同成本
)jQe K
C (129)company limited by guarantee 有限担保责任公司 3=eGS