A (1)ABC 作业基础成本计算 gT}H B.
A (2)absorbed overhead 已吸收制造费用 OVLVsNg
A (3)absorption costing 吸收成本计算 ~WA@YjQ]
A (4)account 账户,报表 %&L13:
A (5)accounting postulate 会计假设 xe@e#9N$
A (6)accounting series release 会计公告文件 n|5\Q
A (7)accounting valuation 会计计价 fU6YJs.H^8
A (8)account sale 承销清单 4[lFurH
A (9)accountability concept 经营责任概念 +n1!xv]
A (10)accountancy 会计职业 a_N7X
A (11)accountant 会计师 _H$Lu4b)N
A (12)accounting 会计 #Y5k/NPg
A (13)agency cost 代理成本 H-_gd.VD
A (14)accounting bases 会计基础 f-~Y
A (15)accounting manual 会计手册 ;L-=z]IR,
A (16)accounting period 会计期间 cSt)Na~C
A (17)accounting policies 会计方针 R3B+vLGX
A (18)accounting rate of return 会计报酬率 ` GF w?G
A (19)accounting reference date 会计参照日 ~b_DFj
A (20)accounting reference period 会计参照期间 12 p`ZD=
A (21)accrual concept 应计概念 t}+/GSwT
A (22)accrual expenses 应计费用 mCO1,?
A (23)acid test ration 速动比率(酸性测试比率) P~ObxY|
A (24)acquisition 购置 :T-DxP/
A (25)acquisition accounting 收购会计 }40T'y
A (26)activity based accounting 作业基础成本计算 w)dnmrKDZg
A (27)adjusting events 调整事项 P%|~Ni_BTX
A (28)administrative expenses 行政管理费 +M"j#H
A (29)advice note 发货通知 1Q@]b_"Xh
A (30)amortization 摊销 /8Gd
Cac
A (31)analytical review 分析性检查 4aO/^Hl
A (32)annual equivalent cost 年度等量成本法 K<P
d.:
A (33)annual report and accounts 年度报告和报表 _a$qsY
A (34)appraisal cost 检验成本 Y4k2=w:D
A (35)appropriation account 盈余分配账户 `2Pa{g-.
A (36)articles of association 公司章程细则 fZiAl7b!
A (37)assets 资产 01r%K@ xX\
A (38)assets cover 资产保障 }n^Rcz6HeO
A (39)asset value per share 每股资产价值 C]!2
A (40)associated company 联营公司 kY)Vr3uGA
A (41)attainable standard 可达标准 ](Fey0@
A (42)attributable profit 可归属利润 /3,/j)`a
A (43)audit 审计 <- \|>r Q
A (44)audit report 审计报告 c!IZLaVAr9
A (45)auditing standards 审计准则 Qu|CXUk
A (46)authorized share capital 额定股本 /h>g-zb
A (47)available hours 可用小时 O},}-%
G
A (48)avoidable costs 可避免成本 re*}a)iL
B (49)back-to-back loan 易币贷款 :8`A
B (50)backflush accounting 倒退成本计算 03~ ADj
B (51)bad debts 坏帐 W %*#rcdq
B (52)bad debts ratio 坏帐比率 I[?\Or
B (53)bank charges 银行手续费
yXU.PSG*
B (54)bank overdraft 银行透支 \]>YLyG
B (55)bank reconciliation 银行存款调节表 n{gEIUo#
B (56)bank statement 银行对账单 DP{nvsF
B (57)bankruptcy 破产 e?W
,D0h
B (58)basis of apportionment 分摊基础 _wKwiJs
B (59)batch 批量 2 5 \S>
B (60)batch costing 分批成本计算 Uj5-x%~
B (61)beta factor B(市场)风险因素 iwF_'I$#N
B (62)bill 账单 NsB]f{7>8+
B (63)bill of exchange 汇票 /S]$Hu|
B (64)bill of landing 提单 e\6H.9=
B (65)bill of materials 用料预计单 ]Q"T8drL
B (66)bill payable 应付票据 |.)LZP,
B (67)bill receivable 应收票据 uU^DYgs
B (68)bin card 存货记录卡 AqgY*"A7
B (69)bonus 红利 W]po RTJ:
B (70)book-keeping 薄记 <H^jbK
B (71)Boston classification 波士顿分类 cy^=!EfA
B (72)breakeven chart 保本图 ]W3_]N 3
B (73)breakeven point 保本点 %r|sb=(yT
B (74)breaking-down time 复位时间 rD}g9?ut
B (75)budget 预算 H@(O{ 9Yl;
B (76)budget center 预算中心 ~9]vd|
B (77)budget cost allowance 预算成本折让 {.LJ(|(Mz
B (78)budget manual 预算手册 {]\7
M|9\
B (79)budget period 预算期间 h~#iGs
B (80)budgetary control 预算控制 `Wx|
4
B (81)budgeted capacity 预算生产能力 EGl<oxL*R2
B (82)burden 制造费用 [KA^
+n
B (83)business center 经营中心 RsDSsux
B (84)business entity 营业个体 Ur+U
#}
B (85)business unit 经营单位 AGFA;X
B (86)buy-out management 管理性购买产权 $+80V{J#
B (87)by-product 副产品 @1oX
C (88)called-up share capital 催缴股本 Un]wP`
C (89)capacity 生产能力 K9@.l~n
C (90)capacity ratios 生产能力比率 4ior
C (91)capital 资本 yhKH}
kR
C (92)capital assets pricing model 资本资产计价模式 6)1PDlB
C (93)capital commitment 承诺资本 }F]Z1('
C (94)capital employed 已运用的资本 I7_lKr3
C (95)capital expenditure 资本支出 'u.Dt*.Uq
C (96)capital expenditure authorization 资本支出核准 OP\jO DX
C (97)capital expenditure control 资本支出控制 I7_8oq\3D
C (98)capital expenditure proposal 资本支出申请 'ayb`
C (99)capital funding planning 资本基金筹集计划 o%'1=d3R1Q
C (100)capital gain 资本收益
P7w
RX F{
C (101)capital investment appraisal 资本投资评估 $]LS!@ Rm
C (102)capital maintenance 资本保全 R([zlw~B5
C (103)capital resource planning 资本资源计划 Lyc6nP;F
C (104)capital surplus 资本盈余 !Q"L)%)'A
C (105)capital turnover 资本周转率 }aOqoi7w
C (106)card 记录卡 F%V|Aa
C (107)cash 现金
a8TtItN
C (108)cash account 现金账户 9 &r]k8K
C (109)cash book 现金账薄 5=V"tQ&d9U
C (110)cash cow 金牛产品 ,esEh5=Ir
C (111)cash flow 现金流量 80Y%C-Y:
C (112)cash discounted 现金贴现 5:r
AWq
C (113)cash flow budget 现金流量预算 z9
0JZA
C (114)cash flow statement 现金流量表 At@0G\^
C (115)cash ledger 现金分类账 $W|JQ h
C (116)cash limit 现金限额 o<A-ETx<
C (117)CCA 现时成本会计 Pt85q?- >
C (118)center 中心 kL zjK]4 *
C (119)changeover time 变更时间 l1]
N&jN{
C (120)chartered entity 特许经济个体 S$SCW<LuN
C (121)cheque 支票 #jBmWaP.
C (122)cheque register 支票登记薄 s YTJ^K d
C (123)coin analysis 零钱分类 8{0XqE~ix=
C (124)classification 分类 _v#puFy
C (125)clock card 工时卡 &PXT$x[i
C (126)code 代码 UA'bE~i
C (127)commitment accounting 承诺确认会计 Re~6'
C (128)common cost 共同成本 r3x;lICx-
C (129)company limited by guarantee 有限担保责任公司 ds`YVXKH