A (1)ABC 作业基础成本计算 DJjDKVO5t
A (2)absorbed overhead 已吸收制造费用 %9)J-B
A (3)absorption costing 吸收成本计算 :@A;!'zpL
A (4)account 账户,报表 +Z(VWu6
A (5)accounting postulate 会计假设 B&j+fi
A (6)accounting series release 会计公告文件 k8>^dZub
A (7)accounting valuation 会计计价
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A (8)account sale 承销清单 Yaepy
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A (9)accountability concept 经营责任概念 Px&Mi:4tG
A (10)accountancy 会计职业 b>._ r&.
A (11)accountant 会计师 ZP/=R<<
A (12)accounting 会计 $gK>R5^G>
A (13)agency cost 代理成本 E?o8
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A (14)accounting bases 会计基础 w.-i !Ls
A (15)accounting manual 会计手册 h!%`odl%
A (16)accounting period 会计期间 #T`+~tW'|
A (17)accounting policies 会计方针 A8Y~^wn
A (18)accounting rate of return 会计报酬率 O~]G(TMs8W
A (19)accounting reference date 会计参照日 L(S.
A (20)accounting reference period 会计参照期间 ~ZN9 E-uL
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 /! G0 g%k
A (23)acid test ration 速动比率(酸性测试比率) 8?pZZtad
A (24)acquisition 购置 [6N39G$
A (25)acquisition accounting 收购会计 <u/({SZ&
A (26)activity based accounting 作业基础成本计算 aV,J_Q6r
A (27)adjusting events 调整事项 Hf|:
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A (28)administrative expenses 行政管理费 >9|+F[Fc
A (29)advice note 发货通知 3_/d=ZI\
A (30)amortization 摊销 UbH=W(%
A (31)analytical review 分析性检查 D8XXm lo
A (32)annual equivalent cost 年度等量成本法 W4a20KM2
A (33)annual report and accounts 年度报告和报表 Nuq/_x
A (34)appraisal cost 检验成本 vLS6Gb't
A (35)appropriation account 盈余分配账户 El}z^e
A (36)articles of association 公司章程细则 H@2+wr)$}
A (37)assets 资产 1_]l|`Po
A (38)assets cover 资产保障 V@f#/"u'
A (39)asset value per share 每股资产价值 Z] }@#/
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A (40)associated company 联营公司 X[6z
A (41)attainable standard 可达标准 HEN9D/O=
A (42)attributable profit 可归属利润 7|Y8^T
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A (43)audit 审计 {4*%\?c,n
A (44)audit report 审计报告 d<e.`dhc
A (45)auditing standards 审计准则 aQ\O ]gCE
A (46)authorized share capital 额定股本 -&tiM
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A (47)available hours 可用小时 Vd~k4
A (48)avoidable costs 可避免成本 CB)#;
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B (49)back-to-back loan 易币贷款 IQ8AsV&'C
B (50)backflush accounting 倒退成本计算 5o#8DIal
B (51)bad debts 坏帐 FFGTIT# {"
B (52)bad debts ratio 坏帐比率 %)V3QnBO
B (53)bank charges 银行手续费 aH~
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B (54)bank overdraft 银行透支 VvKH]>*
B (55)bank reconciliation 银行存款调节表 [%:NR
B (56)bank statement 银行对账单 @DR&e^
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B (57)bankruptcy 破产 EZV$1pa
B (58)basis of apportionment 分摊基础 x #g,l2_!
B (59)batch 批量 dGjvSK<1@
B (60)batch costing 分批成本计算 krU2S-
B (61)beta factor B(市场)风险因素 } q(0uzaG
B (62)bill 账单 *^ BE1-
B (63)bill of exchange 汇票 24fWj?A| ^
B (64)bill of landing 提单 \
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B (65)bill of materials 用料预计单 .EQFHStr
B (66)bill payable 应付票据 o 8U2vMH
B (67)bill receivable 应收票据
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B (68)bin card 存货记录卡 5N/;'ySAE_
B (69)bonus 红利 kEh# 0
B (70)book-keeping 薄记 <Jz>e}*)
B (71)Boston classification 波士顿分类 0Jr<>7Q1
B (72)breakeven chart 保本图 2
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B (73)breakeven point 保本点 K9=_}lS@'
B (74)breaking-down time 复位时间 ]gZjV
B (75)budget 预算 :1Cc~+]w(u
B (76)budget center 预算中心 Xqk$[peS
B (77)budget cost allowance 预算成本折让 uP
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B (78)budget manual 预算手册 hyp`6?f
B (79)budget period 预算期间 HS7!O
B (80)budgetary control 预算控制 sYzG_*)
B (81)budgeted capacity 预算生产能力 zO,sq%vQn'
B (82)burden 制造费用 0a5P@;"a
B (83)business center 经营中心 ';%g^!lM
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B (84)business entity 营业个体 {JJ`|*H$_
B (85)business unit 经营单位 $oEDyC
B (86)buy-out management 管理性购买产权 j06DP _9M
B (87)by-product 副产品 (ym)q#^
C (88)called-up share capital 催缴股本 *?S\0a'W@
C (89)capacity 生产能力 .IgQn
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C (90)capacity ratios 生产能力比率 "
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C (91)capital 资本 ZpyRvDz
C (92)capital assets pricing model 资本资产计价模式 qCMcN<:>
C (93)capital commitment 承诺资本 -h}J%UV
C (94)capital employed 已运用的资本 U&NOf;h$
C (95)capital expenditure 资本支出 %j,Ny}a
C (96)capital expenditure authorization 资本支出核准 b8Qm4 b?:4
C (97)capital expenditure control 资本支出控制 6`i'
C (98)capital expenditure proposal 资本支出申请 t9}XO
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C (99)capital funding planning 资本基金筹集计划 ZI1RB fR
C (100)capital gain 资本收益 3^\y>
C (101)capital investment appraisal 资本投资评估 )Jc>l;G(M
C (102)capital maintenance 资本保全 t65!2G"<
C (103)capital resource planning 资本资源计划 a5iMCmL+
C (104)capital surplus 资本盈余 <}=D ?bXw
C (105)capital turnover 资本周转率 ?cJ$=
C (106)card 记录卡 T]xGE
C (107)cash 现金 Z7v~;JzC#
C (108)cash account 现金账户 {D@y-K5
C (109)cash book 现金账薄 >Et?7@
C (110)cash cow 金牛产品 {:Q2Itsy
C (111)cash flow 现金流量 @l8?\^
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C (112)cash discounted 现金贴现 v7-'H/d.
C (113)cash flow budget 现金流量预算 ]kPco4
C (114)cash flow statement 现金流量表 ;u%h wlo
C (115)cash ledger 现金分类账 B@4#y9`5
C (116)cash limit 现金限额 3Rm$
C (117)CCA 现时成本会计 Z6=!}a%
C (118)center 中心 ;Cw
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C (119)changeover time 变更时间 &Fi8@0Fh
C (120)chartered entity 特许经济个体 Vl EkT9^:
C (121)cheque 支票 bMZ0%(q
C (122)cheque register 支票登记薄 gSC@uf
C (123)coin analysis 零钱分类 8|l
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C (124)classification 分类 cE3c
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C (125)clock card 工时卡 Kk,
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C (126)code 代码 .q=X58tHu
C (127)commitment accounting 承诺确认会计 3"".kf,O5e
C (128)common cost 共同成本 {*2A%}S
C (129)company limited by guarantee 有限担保责任公司
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