A (1)ABC 作业基础成本计算 RIF*9= ,S
A (2)absorbed overhead 已吸收制造费用 :tLMh08h
A (3)absorption costing 吸收成本计算 zB+zw\ncN
A (4)account 账户,报表 0y/P
A (5)accounting postulate 会计假设 h ?+vH{}j
A (6)accounting series release 会计公告文件 <&}N[
A (7)accounting valuation 会计计价 oh >0}Gc8
A (8)account sale 承销清单 <J!?eH9f
A (9)accountability concept 经营责任概念 . Kk'N
A (10)accountancy 会计职业 7T=:dv
A (11)accountant 会计师 ]DI%7kw'
A (12)accounting 会计 R%;dt<Dh
A (13)agency cost 代理成本 k
i{8f
A (14)accounting bases 会计基础 x c$jG?83#
A (15)accounting manual 会计手册 \p J<@
A (16)accounting period 会计期间 c)17[9"
A (17)accounting policies 会计方针 q_0,KOGW
A (18)accounting rate of return 会计报酬率 M}9PicI?7
A (19)accounting reference date 会计参照日 E^V4O l<
A (20)accounting reference period 会计参照期间 {7 nz:f
A (21)accrual concept 应计概念 ImI,q:[67
A (22)accrual expenses 应计费用 rd}|^&e!Dy
A (23)acid test ration 速动比率(酸性测试比率) k)S'@>n{u
A (24)acquisition 购置 A,%NdM;t=5
A (25)acquisition accounting 收购会计 ngH_p>
A (26)activity based accounting 作业基础成本计算 -2y>X`1Y
A (27)adjusting events 调整事项 `qj24ehc
A (28)administrative expenses 行政管理费 DgC;1U'
A (29)advice note 发货通知 (Bu-o((N@0
A (30)amortization 摊销 ~a.ei^r
A (31)analytical review 分析性检查 O@,9a~Ghd
A (32)annual equivalent cost 年度等量成本法 e>$E67h<~
A (33)annual report and accounts 年度报告和报表 Y/G~P,9
A (34)appraisal cost 检验成本 {8J+Y}
A (35)appropriation account 盈余分配账户 uJL[m(G
A (36)articles of association 公司章程细则 !o8(9F
A (37)assets 资产 E%\Ohs7
A (38)assets cover 资产保障 6zW3!_tz
A (39)asset value per share 每股资产价值 hSSFmEpr
A (40)associated company 联营公司 %ZJ;>a#
A (41)attainable standard 可达标准 gJuA*^
A (42)attributable profit 可归属利润 N
uq/y=
A (43)audit 审计 &e1(| qax
A (44)audit report 审计报告 Ea?u5$>gY"
A (45)auditing standards 审计准则 .V|o-~c
A (46)authorized share capital 额定股本 1WLaJ%Fv
A (47)available hours 可用小时 5U%a$.yr
A (48)avoidable costs 可避免成本 )zq sn
B (49)back-to-back loan 易币贷款 O4Hc"v
B (50)backflush accounting 倒退成本计算 C2W&*W*
B (51)bad debts 坏帐 hdx"/.s
B (52)bad debts ratio 坏帐比率 C(5B/W6
B (53)bank charges 银行手续费 dO\irv)
B (54)bank overdraft 银行透支 x<[W9Z'~?9
B (55)bank reconciliation 银行存款调节表 i 9w k)
B (56)bank statement 银行对账单 x)^t5"F
B (57)bankruptcy 破产 R3@$ao
B (58)basis of apportionment 分摊基础 CqbPUcK
B (59)batch 批量 ~!TRR.
B (60)batch costing 分批成本计算 ;Fm7!@u^0
B (61)beta factor B(市场)风险因素 e'1}5Ky
B (62)bill 账单 2$gOe^ &
B (63)bill of exchange 汇票 Ce_ES.
B (64)bill of landing 提单 0?8{q{ o+
B (65)bill of materials 用料预计单 53X5&Bwh
B (66)bill payable 应付票据 O
O`-{HKt
B (67)bill receivable 应收票据 fkK42*U@r
B (68)bin card 存货记录卡 /|2 hW`G
B (69)bonus 红利 Kq2,J&Ca3
B (70)book-keeping 薄记 (uskVK>L
B (71)Boston classification 波士顿分类 p1(<F_Kta
B (72)breakeven chart 保本图 $&[}+??
B (73)breakeven point 保本点 fs
wQ*
B (74)breaking-down time 复位时间 T_b$8GYfCY
B (75)budget 预算 u.L{3gkT
B (76)budget center 预算中心 #&ZwQ
w
B (77)budget cost allowance 预算成本折让 qx<h rC0Z&
B (78)budget manual 预算手册 {9*k \d/;
B (79)budget period 预算期间 <hSrx7o
B (80)budgetary control 预算控制 zeG_H}[2&
B (81)budgeted capacity 预算生产能力 V50FX}i
B (82)burden 制造费用 tgB\;nbB
B (83)business center 经营中心 _qQB.Dzo:
B (84)business entity 营业个体 CP!>V:w%9!
B (85)business unit 经营单位 a}MSA/K(
B (86)buy-out management 管理性购买产权 x7l3&;yDv
B (87)by-product 副产品 yCT:U&8%F
C (88)called-up share capital 催缴股本 ;;g'C*_
C (89)capacity 生产能力 DKxzk~sOM
C (90)capacity ratios 生产能力比率 UuvI?D
C (91)capital 资本 \<K@t=/
6
C (92)capital assets pricing model 资本资产计价模式 S 8$kxQg
C (93)capital commitment 承诺资本 aL%amL6CX
C (94)capital employed 已运用的资本 'CSIC8M<j
C (95)capital expenditure 资本支出 |T@\-8Ok
C (96)capital expenditure authorization 资本支出核准 7BDRA},o
C (97)capital expenditure control 资本支出控制 N]6M4j!
C (98)capital expenditure proposal 资本支出申请 Z:(yX0U,[
C (99)capital funding planning 资本基金筹集计划 llP
5
C (100)capital gain 资本收益 (( D*kd"
C (101)capital investment appraisal 资本投资评估 46cd
5SLK
C (102)capital maintenance 资本保全 ypK1
sw
C (103)capital resource planning 资本资源计划 \$]
V#@F
C (104)capital surplus 资本盈余 R<jt$--H
C (105)capital turnover 资本周转率 OPsg3pW!]
C (106)card 记录卡 r|>a;nY
C (107)cash 现金 W{!GL
C (108)cash account 现金账户 kt*""&R
C (109)cash book 现金账薄 {2Jn#&Z29
C (110)cash cow 金牛产品 qvH7 otA
C (111)cash flow 现金流量 8Vb.%f&I
C (112)cash discounted 现金贴现 u79,+H@ep
C (113)cash flow budget 现金流量预算 #}Qzu~
C (114)cash flow statement 现金流量表 <p74U( V
C (115)cash ledger 现金分类账 . w_oW mD
C (116)cash limit 现金限额 -0/5
!
C (117)CCA 现时成本会计 DZI:zsf;5Q
C (118)center 中心 M{ mdh\
C (119)changeover time 变更时间 @GpM4>:
C (120)chartered entity 特许经济个体 Pgg\(D#X`
C (121)cheque 支票 &