A (1)ABC 作业基础成本计算 M gi,$H
A (2)absorbed overhead 已吸收制造费用 @Qt{jI!
A (3)absorption costing 吸收成本计算 ')<hON44EX
A (4)account 账户,报表 PIS2
Ed]
A (5)accounting postulate 会计假设 r0% D58
A (6)accounting series release 会计公告文件 5D//*}b,
A (7)accounting valuation 会计计价 p}U ~+:v
A (8)account sale 承销清单 {8bSB.?R
A (9)accountability concept 经营责任概念 U 0P~
A (10)accountancy 会计职业 B>P{A7Q
A (11)accountant 会计师 &7tbI5na@
A (12)accounting 会计 DT&@
^$?
A (13)agency cost 代理成本 |[b{)s?x
A (14)accounting bases 会计基础 5vnrA'BhBU
A (15)accounting manual 会计手册 4zFW-yy
A (16)accounting period 会计期间 m
GYoM
A (17)accounting policies 会计方针 gT6jYQ
A (18)accounting rate of return 会计报酬率 #5o(h+w)
A (19)accounting reference date 会计参照日 hf&9uHN%7m
A (20)accounting reference period 会计参照期间 CB}2j
A (21)accrual concept 应计概念 L`TRJ.GaJ
A (22)accrual expenses 应计费用 $kp{Eg '
A (23)acid test ration 速动比率(酸性测试比率) hv>\gBe i
A (24)acquisition 购置 8&b,qQ~
A (25)acquisition accounting 收购会计
#Ki[$bS~6
A (26)activity based accounting 作业基础成本计算 sdw(R#GE
A (27)adjusting events 调整事项 !%%6dB@%t
A (28)administrative expenses 行政管理费 !'*-$e
A (29)advice note 发货通知 Zp=U
W*g^
A (30)amortization 摊销 R~q]JSIC@
A (31)analytical review 分析性检查 smo~7;
A (32)annual equivalent cost 年度等量成本法 <frutU16\
A (33)annual report and accounts 年度报告和报表 XVZ
A (34)appraisal cost 检验成本 draN0vf
A (35)appropriation account 盈余分配账户 &6nWzF
A (36)articles of association 公司章程细则 T1=fNF
A (37)assets 资产 Z4
=GMXj
A (38)assets cover 资产保障 B:'US&6Lf'
A (39)asset value per share 每股资产价值 40m -ch6Q
A (40)associated company 联营公司 9CD_os\h
A (41)attainable standard 可达标准 I51@QJX
A (42)attributable profit 可归属利润 z!9-:
A (43)audit 审计 w ;^ra<*<+
A (44)audit report 审计报告 t;\Y{`
A (45)auditing standards 审计准则 }:)&u|d_
A (46)authorized share capital 额定股本 &0JI!bR(
A (47)available hours 可用小时 k@W1-D?
A (48)avoidable costs 可避免成本 JDT`C2-Q
B (49)back-to-back loan 易币贷款 -6B4sZpzD
B (50)backflush accounting 倒退成本计算 DEZveQr=
B (51)bad debts 坏帐 JIq=* '
B (52)bad debts ratio 坏帐比率 tK\~A,=
B (53)bank charges 银行手续费 0flRh)[J
B (54)bank overdraft 银行透支 $*fMR,~t&
B (55)bank reconciliation 银行存款调节表 \
}G>8^
B (56)bank statement 银行对账单 #S"nF@
B (57)bankruptcy 破产 *gWwALGo5
B (58)basis of apportionment 分摊基础 1p=]hC
B (59)batch 批量 {R`[kt
B (60)batch costing 分批成本计算 Qt<&WB
fn
B (61)beta factor B(市场)风险因素 "=Me M)K
B (62)bill 账单 >~0Z& d
B (63)bill of exchange 汇票 (n_/`dP
B (64)bill of landing 提单 `<d }V2rdz
B (65)bill of materials 用料预计单 }@d @3
B (66)bill payable 应付票据 lrIe"H@
B (67)bill receivable 应收票据 `VguQl_,gA
B (68)bin card 存货记录卡 *\F
~[
B (69)bonus 红利 IW] rb/H
B (70)book-keeping 薄记 pTLCWbF?
B (71)Boston classification 波士顿分类 x7 ,5
B (72)breakeven chart 保本图 "fOV^B
B (73)breakeven point 保本点 K[zVa
B (74)breaking-down time 复位时间 KoT%Mfu
B (75)budget 预算 b@hqz!)l`
B (76)budget center 预算中心 am6L8N
B (77)budget cost allowance 预算成本折让 X 0+vXz{~g
B (78)budget manual 预算手册 KF:78C
B (79)budget period 预算期间 ~*];pV]A[
B (80)budgetary control 预算控制 BnF^u5kv %
B (81)budgeted capacity 预算生产能力 8zW2zkv2|#
B (82)burden 制造费用 o-B$J?
B (83)business center 经营中心 dioGAai'
B (84)business entity 营业个体 (KZ{^X?a
B (85)business unit 经营单位 _7_Y={4=`
B (86)buy-out management 管理性购买产权 \1M4Dl5!
B (87)by-product 副产品 1EX;MW-p<T
C (88)called-up share capital 催缴股本 j8:\%|
C (89)capacity 生产能力 vKAN@HSYr
C (90)capacity ratios 生产能力比率 yyTnL 2Y9
C (91)capital 资本 ]u/sphPe
C (92)capital assets pricing model 资本资产计价模式 ,f?*{Q2
C (93)capital commitment 承诺资本 tw)mep
wB
C (94)capital employed 已运用的资本 &s!@29DXR
C (95)capital expenditure 资本支出 LCV(,lu
C (96)capital expenditure authorization 资本支出核准 +G>\-tjSD
C (97)capital expenditure control 资本支出控制 =~LJ3sIX
C (98)capital expenditure proposal 资本支出申请
6(R<{{
C (99)capital funding planning 资本基金筹集计划 q{x8_E!L
C (100)capital gain 资本收益 >9Vn.S
C (101)capital investment appraisal 资本投资评估 <<O$ G7c
C (102)capital maintenance 资本保全 w7
&A0M
C (103)capital resource planning 资本资源计划 p0eX{xm
C (104)capital surplus 资本盈余 sU^1wB
Rj
C (105)capital turnover 资本周转率 &=mtc%mL
C (106)card 记录卡 v4 E}D
C (107)cash 现金 9H1rO8k
C (108)cash account 现金账户 0#gK6o!
C (109)cash book 现金账薄 2y1Sne=<Kb
C (110)cash cow 金牛产品 SUK?z!f<i
C (111)cash flow 现金流量 VuZr:-K/
C (112)cash discounted 现金贴现 :\_ 5oVb
C (113)cash flow budget 现金流量预算 X2'0PXv>!
C (114)cash flow statement 现金流量表 YtLt*Ig%
C (115)cash ledger 现金分类账 S$-7SEkO+
C (116)cash limit 现金限额 ?:9"X$XR
C (117)CCA 现时成本会计 sNFlKQ8)Q
C (118)center 中心 eS){1
C (119)changeover time 变更时间 }c:M^Ff
C (120)chartered entity 特许经济个体 WUTowr
C (121)cheque 支票 ~pky@O#b
C (122)cheque register 支票登记薄 u:
C (123)coin analysis 零钱分类 'dc#F3
C (124)classification 分类 |;{6&S
C (125)clock card 工时卡 e&>2
n
C (126)code 代码 tfWS)y7
C (127)commitment accounting 承诺确认会计 p5*jzQ
C (128)common cost 共同成本 u)Whr@m
C (129)company limited by guarantee 有限担保责任公司 xN'I/@ kb