A (1)ABC 作业基础成本计算 3
MI ) E
A (2)absorbed overhead 已吸收制造费用 o
)}<
A (3)absorption costing 吸收成本计算 v1tN
DyM6
A (4)account 账户,报表 odn97,A
A (5)accounting postulate 会计假设 ~_^o?NE,
A (6)accounting series release 会计公告文件 h(N9RJ}
A (7)accounting valuation 会计计价 ")[Q4H;V
A (8)account sale 承销清单 E]U3O>hf
A (9)accountability concept 经营责任概念 %N AFU/&
A (10)accountancy 会计职业 #|*,zIYo
A (11)accountant 会计师 "a%ASy>?g
A (12)accounting 会计 6XxG1]84
A (13)agency cost 代理成本 Osvz 3UMY3
A (14)accounting bases 会计基础 wDC/w[4:
A (15)accounting manual 会计手册 +e3WwUx
A (16)accounting period 会计期间 P.H/H04+
A (17)accounting policies 会计方针 R4rm>zisVX
A (18)accounting rate of return 会计报酬率 >7v.`m6?H
A (19)accounting reference date 会计参照日 > Qbc(}w
A (20)accounting reference period 会计参照期间 ^J}$y7
A (21)accrual concept 应计概念 9'*ZEl^?D
A (22)accrual expenses 应计费用 4>wIF }\
A (23)acid test ration 速动比率(酸性测试比率) U(&nh?
A (24)acquisition 购置 K1wN9D{t'
A (25)acquisition accounting 收购会计 ek.
WuOs
A (26)activity based accounting 作业基础成本计算
qzbkxQu]g
A (27)adjusting events 调整事项 :"+UG-S$6
A (28)administrative expenses 行政管理费 bCx
1g/
A (29)advice note 发货通知 GPqB\bxb'
A (30)amortization 摊销 6x zR*~7
A (31)analytical review 分析性检查 'rq#q)1MT
A (32)annual equivalent cost 年度等量成本法 kI[O {<kQ
A (33)annual report and accounts 年度报告和报表 X!A]V:8dk
A (34)appraisal cost 检验成本 {@F["YPxy
A (35)appropriation account 盈余分配账户 r(2'0JQ
A (36)articles of association 公司章程细则 f [I'j0H%
A (37)assets 资产 ';CuJXAj
A (38)assets cover 资产保障 <W[8k-yOV`
A (39)asset value per share 每股资产价值 LU IT=+
A (40)associated company 联营公司 m+8b2H:V
A (41)attainable standard 可达标准 :iOHc-x
A (42)attributable profit 可归属利润 w5/X{
A (43)audit 审计 0gb]Kj x
A (44)audit report 审计报告 `6/Yf@b
A (45)auditing standards 审计准则 +(P43XO08
A (46)authorized share capital 额定股本 m ?"%&|
A (47)available hours 可用小时 byj mH
A (48)avoidable costs 可避免成本 VOK$;s'9}
B (49)back-to-back loan 易币贷款 w wRT$-!
B (50)backflush accounting 倒退成本计算 W;}u 2GH
B (51)bad debts 坏帐 P(i2bbU
B (52)bad debts ratio 坏帐比率 <GmrKdM
B (53)bank charges 银行手续费 J]^gF|
B (54)bank overdraft 银行透支 8sjHQ)<
B (55)bank reconciliation 银行存款调节表 ht
)*Ync
B (56)bank statement 银行对账单 C05{,w?
B (57)bankruptcy 破产 ].T;x|
B (58)basis of apportionment 分摊基础 $cpQ7
B (59)batch 批量 Gv
nclnG
B (60)batch costing 分批成本计算 @`+$d=rO`
B (61)beta factor B(市场)风险因素 A_*Lo6uII
B (62)bill 账单 >,]e[/p
B (63)bill of exchange 汇票
h+u|MdOY\
B (64)bill of landing 提单 @DC2ci
>
B (65)bill of materials 用料预计单 ue:P#] tx
B (66)bill payable 应付票据 OZ0%;Y0
B (67)bill receivable 应收票据 vc{]c
}
B (68)bin card 存货记录卡 S^`9[$KH0
B (69)bonus 红利 CZ%"Pqy&1L
B (70)book-keeping 薄记
#YYvc`9
B (71)Boston classification 波士顿分类 .lj! ~_
B (72)breakeven chart 保本图 }fMFQA)
B (73)breakeven point 保本点 <mgTWv
B (74)breaking-down time 复位时间 $
5-2cL
B (75)budget 预算 T:~W.3
B (76)budget center 预算中心 G`lhvpifG
B (77)budget cost allowance 预算成本折让 ^^Q32XC,
B (78)budget manual 预算手册 `*9FKs
B (79)budget period 预算期间 5$Q`P',*Ua
B (80)budgetary control 预算控制 |nZB/YZt
B (81)budgeted capacity 预算生产能力 v6Wf7)d/1
B (82)burden 制造费用 tYNt>9L|
B (83)business center 经营中心 }`FC__
B (84)business entity 营业个体 >#n-4NZ;p9
B (85)business unit 经营单位 /2V',0
B (86)buy-out management 管理性购买产权 ]BD5+>;
B (87)by-product 副产品 r9'H7J
C (88)called-up share capital 催缴股本 @!NHeH=pR
C (89)capacity 生产能力 aNU%OeQA
C (90)capacity ratios 生产能力比率 z:jF)N
C (91)capital 资本 {QkH%jj
C (92)capital assets pricing model 资本资产计价模式 )g^Ewzy^X
C (93)capital commitment 承诺资本 !e"m*S.(6{
C (94)capital employed 已运用的资本 PCnJ2
C (95)capital expenditure 资本支出 \iSBLU
C (96)capital expenditure authorization 资本支出核准 .Tqvy)'
C (97)capital expenditure control 资本支出控制 J|8YB3K,
C (98)capital expenditure proposal 资本支出申请
>ZsK5v
C (99)capital funding planning 资本基金筹集计划 '=Y~Ir+
C (100)capital gain 资本收益 "$;:dfrU
C (101)capital investment appraisal 资本投资评估 Xn'>k[}<k
C (102)capital maintenance 资本保全 <rmV$_
C (103)capital resource planning 资本资源计划 k6XmBBIj-
C (104)capital surplus 资本盈余 !7*/lG
C (105)capital turnover 资本周转率 0DT2qM[,
C (106)card 记录卡 I
T2sS6&R
C (107)cash 现金
o*1`, n
C (108)cash account 现金账户 JY8pV+q @=
C (109)cash book 现金账薄 F>R)~;Ja
C (110)cash cow 金牛产品 BQf+1Ly&
C (111)cash flow 现金流量 @CUDD{1o
C (112)cash discounted 现金贴现 /UyE- "S
C (113)cash flow budget 现金流量预算 t^;Fq{>
C (114)cash flow statement 现金流量表 ToM*tXj
C (115)cash ledger 现金分类账 S|w] Q
C (116)cash limit 现金限额 (W/UR9x)|d
C (117)CCA 现时成本会计 {moNtzE;
C (118)center 中心 :e
vc
C (119)changeover time 变更时间 l(4./M
C (120)chartered entity 特许经济个体 ub&29Qte
C (121)cheque 支票 hIr^"kVK
C (122)cheque register 支票登记薄 VO?NrKyeW
C (123)coin analysis 零钱分类 Md{f,,E'^@
C (124)classification 分类 .;6bMP[YA
C (125)clock card 工时卡 w2AWdO6
C (126)code 代码 )Q?[_<1Y+
C (127)commitment accounting 承诺确认会计 !PbFo%)
C (128)common cost 共同成本 $>m<+nai'
C (129)company limited by guarantee 有限担保责任公司 G<1mj!{Vp