A (1)ABC 作业基础成本计算 {{%8|+B
A (2)absorbed overhead 已吸收制造费用 |qDfFGYf
A (3)absorption costing 吸收成本计算 9z/_`Xd_
A (4)account 账户,报表 5q`)jd !*)
A (5)accounting postulate 会计假设 9[E$>o"%
A (6)accounting series release 会计公告文件 kw ^ Sbxm
A (7)accounting valuation 会计计价 E]?HCRa5R
A (8)account sale 承销清单 z.HNb$;
A (9)accountability concept 经营责任概念 'a?.X _t
A (10)accountancy 会计职业 }zxh:"#K
A (11)accountant 会计师 M~F2cXW
A (12)accounting 会计 NOp=/
A (13)agency cost 代理成本 Q]UYG(
A (14)accounting bases 会计基础 7h/Q;P5
A (15)accounting manual 会计手册 `Kw8rG\]:
A (16)accounting period 会计期间 `f+g A
A (17)accounting policies 会计方针 nY-9
1q?Y
A (18)accounting rate of return 会计报酬率 vcU\xk")
A (19)accounting reference date 会计参照日 TbAdTmW
A (20)accounting reference period 会计参照期间 A!Ct,%
A (21)accrual concept 应计概念 G0Tc}_o<Y
A (22)accrual expenses 应计费用 v^_]W3K
A (23)acid test ration 速动比率(酸性测试比率) !>Y\&zA
A (24)acquisition 购置 kdPm # $-
A (25)acquisition accounting 收购会计 B2qq C-hw?
A (26)activity based accounting 作业基础成本计算 pbxcsA\
A (27)adjusting events 调整事项 <?Izfl6
A (28)administrative expenses 行政管理费 WTv\HI2X
!
A (29)advice note 发货通知 T KL(97)<
A (30)amortization 摊销 g]
C3lf-
A (31)analytical review 分析性检查 /1#Q=T
A (32)annual equivalent cost 年度等量成本法 Mqf}Aiqk;
A (33)annual report and accounts 年度报告和报表 O[p^lr(B7
A (34)appraisal cost 检验成本 )TG0m= *
A (35)appropriation account 盈余分配账户 i3&B%JiLX
A (36)articles of association 公司章程细则 ^_h7!=W
A (37)assets 资产 h]DECd{
A (38)assets cover 资产保障 )r,R
!8
A (39)asset value per share 每股资产价值 eEGcio}_I9
A (40)associated company 联营公司 ~w9=Fd6
A (41)attainable standard 可达标准 y&=19A#
A (42)attributable profit 可归属利润 a{Hb7&
A (43)audit 审计 JP,(4h*
A (44)audit report 审计报告 (Cd{#j<
A (45)auditing standards 审计准则 @&xaaqQ-
A (46)authorized share capital 额定股本 ~nc([%!=
A (47)available hours 可用小时 UQ?OD~7
A (48)avoidable costs 可避免成本 g74z]Uj.B
B (49)back-to-back loan 易币贷款 >AX~c
jo
B (50)backflush accounting 倒退成本计算 (s@tU>4U
B (51)bad debts 坏帐 7O9hn2?e
B (52)bad debts ratio 坏帐比率 S<]a@9W
B (53)bank charges 银行手续费 JrWBcp:Y
B (54)bank overdraft 银行透支 {!e ANm'
B (55)bank reconciliation 银行存款调节表 mS~ ]I$
B (56)bank statement 银行对账单 A1t~&?
B (57)bankruptcy 破产 -YjgS/g
B (58)basis of apportionment 分摊基础 4zfRD`;
B (59)batch 批量 bb/?02*)H
B (60)batch costing 分批成本计算 r{2].31'
B (61)beta factor B(市场)风险因素 SP?U@w%}
B (62)bill 账单 S O:V|Tfj
B (63)bill of exchange 汇票 ?-:: {2O)
B (64)bill of landing 提单 sqpOS!]
B (65)bill of materials 用料预计单 PWN'.HQ
B (66)bill payable 应付票据 dJ%Rk#?;A
B (67)bill receivable 应收票据 1mVVPt^6
B (68)bin card 存货记录卡 Ao,!z
B (69)bonus 红利 [aM'
B (70)book-keeping 薄记 5H :~6z
B (71)Boston classification 波士顿分类 V>j hGf
B (72)breakeven chart 保本图 2
ssj(Qo
B (73)breakeven point 保本点 5+/b$mHZX
B (74)breaking-down time 复位时间 }B9
~X
B (75)budget 预算 q&Tn>B
B (76)budget center 预算中心 7kX$wQZ_
B (77)budget cost allowance 预算成本折让 hKZ`D
B4
B (78)budget manual 预算手册 Q6!v3P/h
B (79)budget period 预算期间 J1]w*2
B (80)budgetary control 预算控制 D@\;@(
|
B (81)budgeted capacity 预算生产能力 %V(N U_o
B (82)burden 制造费用 uQu/(5
B (83)business center 经营中心 {pb9UUP2
B (84)business entity 营业个体 bA<
AG*
B (85)business unit 经营单位 ZAX0n!db3
B (86)buy-out management 管理性购买产权 6%\Q*r*N
B (87)by-product 副产品 (YYj3#
|
C (88)called-up share capital 催缴股本 G]mWaA
C (89)capacity 生产能力 ,s><kHJ
C (90)capacity ratios 生产能力比率 <ql w+RVt
C (91)capital 资本 6snOMa GRu
C (92)capital assets pricing model 资本资产计价模式 {s8U7rmML
C (93)capital commitment 承诺资本 T4~`e_
C (94)capital employed 已运用的资本 Y%0d\{@a
C (95)capital expenditure 资本支出 %`?;V;{=
C (96)capital expenditure authorization 资本支出核准 QSF"8Uk
C (97)capital expenditure control 资本支出控制 PwB g
C (98)capital expenditure proposal 资本支出申请 "\/^/vn?
C (99)capital funding planning 资本基金筹集计划 )b&-
3$?
C (100)capital gain 资本收益 W[>iJJwz
C (101)capital investment appraisal 资本投资评估 0939i_
C (102)capital maintenance 资本保全 \/*Nf?;
C (103)capital resource planning 资本资源计划 6mu<&m
@
C (104)capital surplus 资本盈余 UIf
ZPf=
C (105)capital turnover 资本周转率 J}(6>iuQY?
C (106)card 记录卡 @1qdd~B}
C (107)cash 现金 Ki/'Ic1
C (108)cash account 现金账户 )W`SC mr]
C (109)cash book 现金账薄 1@%B?
C (110)cash cow 金牛产品 i>Fvmw
C (111)cash flow 现金流量 v0Ai!#
C (112)cash discounted 现金贴现 1^L`)Up
C (113)cash flow budget 现金流量预算 3T|Y}
C (114)cash flow statement 现金流量表 @GG(7r\/B
C (115)cash ledger 现金分类账 .~q)eV
C (116)cash limit 现金限额 |As2"1_f
C (117)CCA 现时成本会计 WGh. ;-
C (118)center 中心 s!#HZK
C (119)changeover time 变更时间 ,{?q^"
C (120)chartered entity 特许经济个体 6P~aW
C (121)cheque 支票 WHUT/:?f
C (122)cheque register 支票登记薄 J ;
UBnC
g
C (123)coin analysis 零钱分类 dU]i-NF
C (124)classification 分类 K DYYB6|
C (125)clock card 工时卡 iW|s|1mh3
C (126)code 代码 r
Q
C (127)commitment accounting 承诺确认会计 ~n[b^b
C (128)common cost 共同成本 LY-lTr@A^
C (129)company limited by guarantee 有限担保责任公司 M[aT2A