A (1)ABC 作业基础成本计算 N"MK 0k
A (2)absorbed overhead 已吸收制造费用 $G/h-6+8
A (3)absorption costing 吸收成本计算 .|Y2'TWQ
A (4)account 账户,报表 >!O3 jb k
A (5)accounting postulate 会计假设 Uf)?sz
A (6)accounting series release 会计公告文件 <"w;:Zs
A (7)accounting valuation 会计计价 eUlF4l<]
A (8)account sale 承销清单 LX),oR
A (9)accountability concept 经营责任概念 [.4R ,[U
A (10)accountancy 会计职业 Qj: D=j8
A (11)accountant 会计师 , f9V`Pz)
A (12)accounting 会计 d%_v
eVIe
A (13)agency cost 代理成本 x&9}] E^<
A (14)accounting bases 会计基础 kG_ K &,;@
A (15)accounting manual 会计手册 <>$`vuU
A (16)accounting period 会计期间 owL>w
A (17)accounting policies 会计方针 ,JIjAm*2
A (18)accounting rate of return 会计报酬率 (dD+?ZOO
A (19)accounting reference date 会计参照日 YW55iyM
A (20)accounting reference period 会计参照期间 NIufL
}6\
A (21)accrual concept 应计概念 s\ft:a@
A (22)accrual expenses 应计费用 m[ *)sm
A (23)acid test ration 速动比率(酸性测试比率) J'^H@L/E
A (24)acquisition 购置 'qcLK>E
A (25)acquisition accounting 收购会计 H59}d
oKH
A (26)activity based accounting 作业基础成本计算 +F3@-A
A (27)adjusting events 调整事项 K3*8JF7_F
A (28)administrative expenses 行政管理费 Jydz2
zt!
A (29)advice note 发货通知 Z$
!>hiz2
A (30)amortization 摊销 1gk{|keh
A (31)analytical review 分析性检查 =H&{*Ja
A (32)annual equivalent cost 年度等量成本法 i5wXT
A (33)annual report and accounts 年度报告和报表 %!%G\nv
A (34)appraisal cost 检验成本 HqNM3 1)
A (35)appropriation account 盈余分配账户 [kwVxaI
A (36)articles of association 公司章程细则 oC0K!{R*
A (37)assets 资产
L,#ij!txS
A (38)assets cover 资产保障 JJ@O5
A (39)asset value per share 每股资产价值 ufF$7@(+
A (40)associated company 联营公司 p12'^i |
A (41)attainable standard 可达标准 ?U'c;*O-
A (42)attributable profit 可归属利润 '>dsROB->
A (43)audit 审计 2u 8z>/G
A (44)audit report 审计报告 f
waq
A (45)auditing standards 审计准则 y ,][
A (46)authorized share capital 额定股本 mU.(aLHW
A (47)available hours 可用小时 #\9sCnb
A (48)avoidable costs 可避免成本
8a{S*
B (49)back-to-back loan 易币贷款 d
|5V"U]W;
B (50)backflush accounting 倒退成本计算 ',GWH:B
B (51)bad debts 坏帐 :m*r(i3
B (52)bad debts ratio 坏帐比率 ZuZe
8&
B (53)bank charges 银行手续费 h+EG)
<
B (54)bank overdraft 银行透支 ;M{@|z[Nv
B (55)bank reconciliation 银行存款调节表 I3Gz,y+
B (56)bank statement 银行对账单 df@I C@`pB
B (57)bankruptcy 破产 ^Wb|Pl
B (58)basis of apportionment 分摊基础 b37F;"G
B (59)batch 批量 XBQ]A89G
B (60)batch costing 分批成本计算 vg@kPuOiO
B (61)beta factor B(市场)风险因素 *s4h tt
B (62)bill 账单 1 .\|,$
B (63)bill of exchange 汇票 +~~FfIzf#
B (64)bill of landing 提单 ^M?O
B (65)bill of materials 用料预计单 s}Y_og_c
B (66)bill payable 应付票据 Fw,'a
B (67)bill receivable 应收票据 i'Vrx(y3
B (68)bin card 存货记录卡 qK}4r5U
B (69)bonus 红利 -={Z::}S"
B (70)book-keeping 薄记 ,>(/}=Z.
B (71)Boston classification 波士顿分类 ,<iJ#$:
Sx
B (72)breakeven chart 保本图 %qG nvQ
B (73)breakeven point 保本点 U$CAA5HV]
B (74)breaking-down time 复位时间 |eS5~
0<`
B (75)budget 预算 9WN4eC$
B (76)budget center 预算中心 PDN3=PAR/A
B (77)budget cost allowance 预算成本折让 ?VC[%sjwn
B (78)budget manual 预算手册 vY|{CBGbd
B (79)budget period 预算期间 ^Mw>'*5^
B (80)budgetary control 预算控制 E-Z6qZ^
B (81)budgeted capacity 预算生产能力 !OwRx5
B (82)burden 制造费用 ho*44=j
B (83)business center 经营中心 VQSwRL3B=
B (84)business entity 营业个体 ]Tmx;[D
B (85)business unit 经营单位
Wjf UbKg0
B (86)buy-out management 管理性购买产权 8@`"Zz M
B (87)by-product 副产品
r!Ujy .R
C (88)called-up share capital 催缴股本 pfd||Z
C (89)capacity 生产能力 .iK{=L/(y
C (90)capacity ratios 生产能力比率 aD
yHIh8
C (91)capital 资本 s$g"6;_\
C (92)capital assets pricing model 资本资产计价模式 OV
r,
{[r
C (93)capital commitment 承诺资本 #i$/qk=N
C (94)capital employed 已运用的资本 Y=RdxCCx4
C (95)capital expenditure 资本支出
Jpi\n-
d!
C (96)capital expenditure authorization 资本支出核准 4 3cdWd%
C (97)capital expenditure control 资本支出控制 ^`0^|u=
C (98)capital expenditure proposal 资本支出申请 29:1crzx~
C (99)capital funding planning 资本基金筹集计划 7.hgne'<
C (100)capital gain 资本收益 [S{KGe:g
C (101)capital investment appraisal 资本投资评估 QwaCaYoh
C (102)capital maintenance 资本保全 _T[ =7 cn
C (103)capital resource planning 资本资源计划 34Q;& z\e
C (104)capital surplus 资本盈余 K$>C*?R
C (105)capital turnover 资本周转率 `-)!4oJ]
C (106)card 记录卡 l2>ka~
C (107)cash 现金 u= a5Z4 N'
C (108)cash account 现金账户 J;Y=oB
C (109)cash book 现金账薄 wc#+Yh6
C (110)cash cow 金牛产品 C$MaJHkiF
C (111)cash flow 现金流量 f{ZOH<"Lo
C (112)cash discounted 现金贴现 oU }eAZj{
C (113)cash flow budget 现金流量预算 +T}:GBwD7
C (114)cash flow statement 现金流量表 L2"f
O
C (115)cash ledger 现金分类账 EL_rh TWw
C (116)cash limit 现金限额 XXuIWIhm
C (117)CCA 现时成本会计 T /iKz
C (118)center 中心 EdQ:8h
C (119)changeover time 变更时间 |\g =ua+h
C (120)chartered entity 特许经济个体 /mMRV:pd
C (121)cheque 支票 DDdMWH^o7
C (122)cheque register 支票登记薄 u,<#z0R|;$
C (123)coin analysis 零钱分类 /cn=8%!N
C (124)classification 分类 =nQ"ye
C (125)clock card 工时卡
QW
C (126)code 代码 j$%KKl8j
C (127)commitment accounting 承诺确认会计 $JKR,
C (128)common cost 共同成本 D&5>Op4U
C (129)company limited by guarantee 有限担保责任公司 /jJi`'{U