A (1)ABC 作业基础成本计算 b8!
A (2)absorbed overhead 已吸收制造费用 d<[L^s9
A (3)absorption costing 吸收成本计算 T\"-q4+=C
A (4)account 账户,报表 B_*Ayk
A (5)accounting postulate 会计假设 L;v.X'f
A (6)accounting series release 会计公告文件 *t_Q5&3L+U
A (7)accounting valuation 会计计价 >4J(\'}m|
A (8)account sale 承销清单 85lcd4&~
A (9)accountability concept 经营责任概念 F
|aLF{
A (10)accountancy 会计职业 L~C:1VG5
A (11)accountant 会计师 .-)kIFMi
A (12)accounting 会计 /7x1Z*Hg
A (13)agency cost 代理成本 Hyi'z 1
A (14)accounting bases 会计基础 u:H:N]
A (15)accounting manual 会计手册 R{pF IyR
A (16)accounting period 会计期间 vRH2[{KQ9
A (17)accounting policies 会计方针 }ld^zyL
A (18)accounting rate of return 会计报酬率 6Ad=#MM
A (19)accounting reference date 会计参照日 t9)S^: 0
A (20)accounting reference period 会计参照期间 i&{%}==7
A (21)accrual concept 应计概念 [Y.=bfV!
A (22)accrual expenses 应计费用 [S9"' ^H
A (23)acid test ration 速动比率(酸性测试比率) FH%M5RD
A (24)acquisition 购置 -b|"%e<'
A (25)acquisition accounting 收购会计
qfjUJ/
A (26)activity based accounting 作业基础成本计算 r1 b"ta
A (27)adjusting events 调整事项 FIUQQQ\3
A (28)administrative expenses 行政管理费 eJeL{`NS
A (29)advice note 发货通知 d.HcO^
A (30)amortization 摊销 T3I{D@+0
A (31)analytical review 分析性检查 ]^,! ;do
A (32)annual equivalent cost 年度等量成本法 Hbn78,~.
A (33)annual report and accounts 年度报告和报表 e;2A{VsD8
A (34)appraisal cost 检验成本 s6'=4gM
A (35)appropriation account 盈余分配账户 #q W#>0U
A (36)articles of association 公司章程细则 |a%Wd
A (37)assets 资产 [LO=k|&R
A (38)assets cover 资产保障 g>l+oH[Tv|
A (39)asset value per share 每股资产价值 wB&5q!{!
A (40)associated company 联营公司 }F"98s W
A (41)attainable standard 可达标准 &x;n^W;#
A (42)attributable profit 可归属利润 20}w.V
A (43)audit 审计 (4#iLs
A (44)audit report 审计报告 `F3wO!
A (45)auditing standards 审计准则 ~+ 9vz
A (46)authorized share capital 额定股本 pC #LQ
A (47)available hours 可用小时 _EJP I
A (48)avoidable costs 可避免成本 M8/:PmR<
B (49)back-to-back loan 易币贷款 !qU1RdZ
B (50)backflush accounting 倒退成本计算 pRd'\+
B (51)bad debts 坏帐 =3`|D0E
B (52)bad debts ratio 坏帐比率 K$w;|UJc
B (53)bank charges 银行手续费 R_\o`v5
B (54)bank overdraft 银行透支 Cy*.pzCi
B (55)bank reconciliation 银行存款调节表
C|h Uyo
B (56)bank statement 银行对账单 t=9f:,I$
B (57)bankruptcy 破产 sN2m?`?"G
B (58)basis of apportionment 分摊基础 BC\W`K
B (59)batch 批量 pWq+`|l$
B (60)batch costing 分批成本计算 LNyrIk/1
B (61)beta factor B(市场)风险因素 ~X3x-nAt
B (62)bill 账单 &FuL{YL
B (63)bill of exchange 汇票 >239SyC-,
B (64)bill of landing 提单 n1PBpM9!
B (65)bill of materials 用料预计单 [cco/=c
B (66)bill payable 应付票据 v$w}UC%uf
B (67)bill receivable 应收票据 /sj*@HF=
B (68)bin card 存货记录卡 5-y*]:g(
B (69)bonus 红利 /'5d0' ,M
B (70)book-keeping 薄记 ;Rpib[m
B (71)Boston classification 波士顿分类 |:
.Uw\z5'
B (72)breakeven chart 保本图
`*B V@
B (73)breakeven point 保本点 VBw5[
B (74)breaking-down time 复位时间 S[zGA<}
B (75)budget 预算 AI Kz]J0;
B (76)budget center 预算中心 ([}08OW@
B (77)budget cost allowance 预算成本折让 nO!&;E&
B (78)budget manual 预算手册 "j8)l4}
B (79)budget period 预算期间 nj1o
!+9>$
B (80)budgetary control 预算控制 <
oV[[wl
B (81)budgeted capacity 预算生产能力 {L~dER
B (82)burden 制造费用 (CY D]n
B (83)business center 经营中心 ~LZrhwVj$
B (84)business entity 营业个体 MkL2I+*
B (85)business unit 经营单位 MIn_?r
B (86)buy-out management 管理性购买产权 7 4MxU
B (87)by-product 副产品 DBL@Mp[<
C (88)called-up share capital 催缴股本 |w54!f6w_
C (89)capacity 生产能力 ~J&-~<%P}
C (90)capacity ratios 生产能力比率 {\CWoFht>
C (91)capital 资本 4(LLRzzW
C (92)capital assets pricing model 资本资产计价模式 GK!@|Kk8q7
C (93)capital commitment 承诺资本 BAY e:0
C (94)capital employed 已运用的资本
WZY+c
C (95)capital expenditure 资本支出 ENIg_s4
C (96)capital expenditure authorization 资本支出核准 Y0T :%
C (97)capital expenditure control 资本支出控制 s)`(@"{
C (98)capital expenditure proposal 资本支出申请 Nw$OJ9$L>
C (99)capital funding planning 资本基金筹集计划 ybw\^t
C (100)capital gain 资本收益 =gD)j&~}_
C (101)capital investment appraisal 资本投资评估 Q;w[o
C (102)capital maintenance 资本保全 DXI4DM"15I
C (103)capital resource planning 资本资源计划 !Q15
qvRS
C (104)capital surplus 资本盈余 l`ZL^uT
C (105)capital turnover 资本周转率 A|S)cr8z
C (106)card 记录卡 Wc2&3p9 c
C (107)cash 现金 c:u*-lYmK%
C (108)cash account 现金账户 6V%}2YE?X
C (109)cash book 现金账薄 t(6]j#5
C (110)cash cow 金牛产品 (
_6j@?u
C (111)cash flow 现金流量 6PYt>r&TO
C (112)cash discounted 现金贴现 j1%8r*Jj
C (113)cash flow budget 现金流量预算 nJ]7vj,rB
C (114)cash flow statement 现金流量表 #IvKI+"
C (115)cash ledger 现金分类账 $wp>2
C (116)cash limit 现金限额 2[ofz}k]r)
C (117)CCA 现时成本会计
/MY's&D(
C (118)center 中心 L"vrX
C (119)changeover time 变更时间 v_EgY2l(
C (120)chartered entity 特许经济个体 zGR,}v%%
C (121)cheque 支票 19qHWU^0V
C (122)cheque register 支票登记薄 m~AAO{\:b
C (123)coin analysis 零钱分类 )'T].kWW
C (124)classification 分类 k>mXh{(
C (125)clock card 工时卡 V 97ORI
C (126)code 代码 pxgf%P<7
C (127)commitment accounting 承诺确认会计 Ye&/O<G'V
C (128)common cost 共同成本 L%/>Le}VX
C (129)company limited by guarantee 有限担保责任公司 g;'S5w9S