A (1)ABC 作业基础成本计算 DpRGPs
A (2)absorbed overhead 已吸收制造费用 ^Z
|WD!>`
A (3)absorption costing 吸收成本计算 qjBF]3%t%
A (4)account 账户,报表 WyA`V C
A (5)accounting postulate 会计假设 <E2nM,
A (6)accounting series release 会计公告文件 !_?K(X~/
A (7)accounting valuation 会计计价 w"Q/ 6#!K
A (8)account sale 承销清单 w@![rH6~F
A (9)accountability concept 经营责任概念 dguN<yS-E
A (10)accountancy 会计职业 0?$jC-@k:
A (11)accountant 会计师 +g9CklJ
A (12)accounting 会计 WMw|lV r
A (13)agency cost 代理成本 `{oFdvL~)
A (14)accounting bases 会计基础 ;s$,}O.
A (15)accounting manual 会计手册 #\zC|%2+z
A (16)accounting period 会计期间
|e QwI&
A (17)accounting policies 会计方针 ;aj4V<@
A (18)accounting rate of return 会计报酬率 Jkx_5kk/\
A (19)accounting reference date 会计参照日 g[c_rty
A (20)accounting reference period 会计参照期间 1zc aI^e#
A (21)accrual concept 应计概念 7&hhKEA
A (22)accrual expenses 应计费用 nk*T
x
A (23)acid test ration 速动比率(酸性测试比率) g1H$wU3eu
A (24)acquisition 购置 DqJzsk'
d3
A (25)acquisition accounting 收购会计 6"oG
bte
A (26)activity based accounting 作业基础成本计算 1 u~Xk?
A (27)adjusting events 调整事项 )KdEl9 o
A (28)administrative expenses 行政管理费 e"d-$$'e
A (29)advice note 发货通知 9Ai
3p
A (30)amortization 摊销 @e#{Sm
A (31)analytical review 分析性检查 !'z"V_x~
A (32)annual equivalent cost 年度等量成本法 cU|tG!Ij?
A (33)annual report and accounts 年度报告和报表 TWeup6k
A (34)appraisal cost 检验成本 4=nh'
U38
A (35)appropriation account 盈余分配账户 q/h, jM
A (36)articles of association 公司章程细则 Q,LDn%+;B*
A (37)assets 资产 gWIb"l
A (38)assets cover 资产保障 ,%T
sfB
A (39)asset value per share 每股资产价值 `C&@6{L
A (40)associated company 联营公司 ysH'X95
A (41)attainable standard 可达标准 ~LF/wx>
A (42)attributable profit 可归属利润 yog(
A (43)audit 审计 4T>d%Tt+)
A (44)audit report 审计报告 =c;.cW
A (45)auditing standards 审计准则 I_s* pT
A (46)authorized share capital 额定股本 adn2&7H
A (47)available hours 可用小时 X|'[\v2ld
A (48)avoidable costs 可避免成本 u.@B-Pf[Eo
B (49)back-to-back loan 易币贷款 GK`U<.[c
B (50)backflush accounting 倒退成本计算 mVd%sWD
B (51)bad debts 坏帐 6hO]eS
B (52)bad debts ratio 坏帐比率 AsfmH-4)
B (53)bank charges 银行手续费 M^&^g
B (54)bank overdraft 银行透支 {O!B8a
B (55)bank reconciliation 银行存款调节表 >sGiDK @
B (56)bank statement 银行对账单 'j9x(T1M1
B (57)bankruptcy 破产 E h+m|A
B (58)basis of apportionment 分摊基础 !y&<IT(\4
B (59)batch 批量 T0X+\&W
B (60)batch costing 分批成本计算 ?&JKq^9\I
B (61)beta factor B(市场)风险因素 V`4/oM
`
B (62)bill 账单 3z0%u
Y[e
B (63)bill of exchange 汇票 b?j\YX[e
B (64)bill of landing 提单 ^@
Xzh:
B (65)bill of materials 用料预计单 > ofWHl[-
B (66)bill payable 应付票据 Ys>Z=Eky
B (67)bill receivable 应收票据 (&1565
B (68)bin card 存货记录卡 ?/fC"MJq?
B (69)bonus 红利 T2}X~A
B (70)book-keeping 薄记 >{{0odBF
B (71)Boston classification 波士顿分类 UE-1p
B (72)breakeven chart 保本图 E
/hO0Ox6
B (73)breakeven point 保本点 3~\,VO''
B (74)breaking-down time 复位时间 5i-VnG
B (75)budget 预算 /pWKV>tjj
B (76)budget center 预算中心 7 &iav2q
B (77)budget cost allowance 预算成本折让 GE*%I1?]
B (78)budget manual 预算手册 eWr2UX
v$
B (79)budget period 预算期间 r<[G~n
B (80)budgetary control 预算控制 Tq,dlDDOR
B (81)budgeted capacity 预算生产能力 moCR64n
B (82)burden 制造费用 {Fvl7Sh
B (83)business center 经营中心 `h~-
B (84)business entity 营业个体 0D/7X9xg9+
B (85)business unit 经营单位 -
WQ)rz
B (86)buy-out management 管理性购买产权 ^|(VI0KO
B (87)by-product 副产品 M7=
|N:/_
C (88)called-up share capital 催缴股本
;)Sf|
C (89)capacity 生产能力 C$d b)5-
C (90)capacity ratios 生产能力比率 <q`|,mc
C (91)capital 资本 ;!B,P-Z"g
C (92)capital assets pricing model 资本资产计价模式 UHS"{%
C (93)capital commitment 承诺资本 G5NAwpZf
C (94)capital employed 已运用的资本 ]VaMulb4
C (95)capital expenditure 资本支出 9h"3u;/,
C (96)capital expenditure authorization 资本支出核准 ;( (|0Xa
C (97)capital expenditure control 资本支出控制 s)#TT9BbV
C (98)capital expenditure proposal 资本支出申请 SM4'3d&mf
C (99)capital funding planning 资本基金筹集计划 '>GPk5Nq77
C (100)capital gain 资本收益 JvF0s}#4
C (101)capital investment appraisal 资本投资评估 EUbyQL
C (102)capital maintenance 资本保全 <l<