A (1)ABC 作业基础成本计算 tz1@s nes
A (2)absorbed overhead 已吸收制造费用 r4.6W[|d
A (3)absorption costing 吸收成本计算 Nk~}aj
A (4)account 账户,报表 J5@08bZm
A (5)accounting postulate 会计假设 ia6 jiW x
A (6)accounting series release 会计公告文件 H$6RDMU
A (7)accounting valuation 会计计价 -K"'F`;W
A (8)account sale 承销清单 GqFx^dY4*
A (9)accountability concept 经营责任概念 U}v`~'K
A (10)accountancy 会计职业 bT,:eA
A (11)accountant 会计师 FU|brSt
A (12)accounting 会计 : }Jx
A (13)agency cost 代理成本 *0WVrM06?
A (14)accounting bases 会计基础 K2m>D=w
A (15)accounting manual 会计手册 }A9#3Y|F
A (16)accounting period 会计期间 DF%d/a{]
A (17)accounting policies 会计方针 I-v}
DuM
A (18)accounting rate of return 会计报酬率 EIi<g2pM(
A (19)accounting reference date 会计参照日 #ydold{F
A (20)accounting reference period 会计参照期间 7KT*p&xm
A (21)accrual concept 应计概念 pP\Cwo #,
A (22)accrual expenses 应计费用 \u=d`}E
A (23)acid test ration 速动比率(酸性测试比率) 4^_6~ YP7
A (24)acquisition 购置 l![M,8
A (25)acquisition accounting 收购会计 l,ny=Q$[1'
A (26)activity based accounting 作业基础成本计算
l\U
Q2i
A (27)adjusting events 调整事项 uLms0r\@!
A (28)administrative expenses 行政管理费 "tCI_
Zi;
A (29)advice note 发货通知 @uSO~.7
A (30)amortization 摊销 D{9a'0J
A (31)analytical review 分析性检查 s"L&y <?)
A (32)annual equivalent cost 年度等量成本法 &lc@]y8
A (33)annual report and accounts 年度报告和报表 !E70e$Th
A (34)appraisal cost 检验成本 .j6udiv5
A (35)appropriation account 盈余分配账户 zI88IM7/
A (36)articles of association 公司章程细则 J
_s`G
A (37)assets 资产 1=VyD<dNG6
A (38)assets cover 资产保障 \0@DOW22C
A (39)asset value per share 每股资产价值 o'Bd. B
A (40)associated company 联营公司 W 4{ T<
A (41)attainable standard 可达标准 OjU{r N*
A (42)attributable profit 可归属利润 e8,_"_1:F
A (43)audit 审计 0
_!0\d#c
A (44)audit report 审计报告 ?pL|eS7
A (45)auditing standards 审计准则 q|5WHB
A (46)authorized share capital 额定股本 FlO?E3d
A (47)available hours 可用小时 ^Z (
cVg
A (48)avoidable costs 可避免成本 z$ ^d_)
B (49)back-to-back loan 易币贷款 ZbRRDXk!
B (50)backflush accounting 倒退成本计算 >}k*!J|
B (51)bad debts 坏帐 [d`Jw/4n
B (52)bad debts ratio 坏帐比率 goM;Pf
"<
B (53)bank charges 银行手续费 &9jJ\+:7
B (54)bank overdraft 银行透支 wGHft`Z
B (55)bank reconciliation 银行存款调节表 H4i}gdR
B (56)bank statement 银行对账单 j/v>,MM
B (57)bankruptcy 破产 gI:g/ R
B (58)basis of apportionment 分摊基础 f/\!=sa:
B (59)batch 批量 r
#-
B (60)batch costing 分批成本计算 ra^</o/
B (61)beta factor B(市场)风险因素 y"?`MzcJ0
B (62)bill 账单 G<Z}G8FW^
B (63)bill of exchange 汇票 .0Ud?v>=
B (64)bill of landing 提单 ]4rmQAS7"
B (65)bill of materials 用料预计单 bR`5g
B (66)bill payable 应付票据 Vjs2Yenx
B (67)bill receivable 应收票据 -e_fn&2,Y
B (68)bin card 存货记录卡 ^!['\
B (69)bonus 红利
%Z;RY5
B (70)book-keeping 薄记 ,#a4P`q'iC
B (71)Boston classification 波士顿分类 &-/J~b)"
B (72)breakeven chart 保本图 / Pjd"
B (73)breakeven point 保本点 #rHMf%0
B (74)breaking-down time 复位时间 1$Up7=Dr=
B (75)budget 预算 eDd&vf
B (76)budget center 预算中心 +=WBH'
B (77)budget cost allowance 预算成本折让 UG vIH m
B (78)budget manual 预算手册 r*HSi.'21
B (79)budget period 预算期间 >iyNZ]."\
B (80)budgetary control 预算控制 g}9,U&$]y
B (81)budgeted capacity 预算生产能力
e]<Syrk
B (82)burden 制造费用 %6ckau1_;
B (83)business center 经营中心 +:A `e+\
B (84)business entity 营业个体 ]H`wE_2tu
B (85)business unit 经营单位 t/i*.>7
B (86)buy-out management 管理性购买产权 GTs,?t16/
B (87)by-product 副产品 ;5X6`GlS#5
C (88)called-up share capital 催缴股本
mtUiO
p
C (89)capacity 生产能力 74_?@Z(
C (90)capacity ratios 生产能力比率 h]zok}$
C (91)capital 资本 kn#?+Q
C (92)capital assets pricing model 资本资产计价模式 ?MDo. z3
C (93)capital commitment 承诺资本 9G6)ja?W
C (94)capital employed 已运用的资本 {[uhIJD3g6
C (95)capital expenditure 资本支出 c((
3 B
C (96)capital expenditure authorization 资本支出核准 %+r(*Q+0$f
C (97)capital expenditure control 资本支出控制 NK-}[!f
C (98)capital expenditure proposal 资本支出申请 $`xpn#lz
C (99)capital funding planning 资本基金筹集计划
B"v*[p?
C (100)capital gain 资本收益 cg )(L;
C (101)capital investment appraisal 资本投资评估 Eu|/pH=:
C (102)capital maintenance 资本保全 HOD?i_
C (103)capital resource planning 资本资源计划 _d!sSyk`
C (104)capital surplus 资本盈余 AB
$N`+&
C (105)capital turnover 资本周转率 f y|JE9Io_
C (106)card 记录卡 clDn=k<
C (107)cash 现金 X8}r=
K~
C (108)cash account 现金账户 %<~Ewno T
C (109)cash book 现金账薄 ?`TQ!m6y
C (110)cash cow 金牛产品 ]xf89[;0
C (111)cash flow 现金流量 ImQ-kz?b
C (112)cash discounted 现金贴现 kr$)nf
C (113)cash flow budget 现金流量预算 J
rK{MhO
C (114)cash flow statement 现金流量表 `&I6=,YLp
C (115)cash ledger 现金分类账 I/'>M
DB!
C (116)cash limit 现金限额 ?;=7{Ej
C (117)CCA 现时成本会计 "]^U(m>f
C (118)center 中心 nANl9;G
C (119)changeover time 变更时间 $d1ow#ROgy
C (120)chartered entity 特许经济个体 Ov"wcJ
C (121)cheque 支票 (,"%fc7<i
C (122)cheque register 支票登记薄 %2RXrH2&H
C (123)coin analysis 零钱分类
6cg,L:j#
C (124)classification 分类 Sh;`<Ggi~
C (125)clock card 工时卡 +4J'> dr
C (126)code 代码 hgZvti
C (127)commitment accounting 承诺确认会计 W'Gh:73'}
C (128)common cost 共同成本 6rS
? FG=
C (129)company limited by guarantee 有限担保责任公司 VI3fvGHat{