A (1)ABC 作业基础成本计算 KlSY^(kHR
A (2)absorbed overhead 已吸收制造费用 '&o>
%V
A (3)absorption costing 吸收成本计算 Qg8eq_m(
A (4)account 账户,报表 )Lv6vnT>
A (5)accounting postulate 会计假设 %CfTqbB
A (6)accounting series release 会计公告文件 iaq:5||,
A (7)accounting valuation 会计计价 vr]dRStr
A (8)account sale 承销清单 v2dSC(hRZ
A (9)accountability concept 经营责任概念 qkyX*_}
A (10)accountancy 会计职业 5D q{"@E
A (11)accountant 会计师 dsft=t8s
A (12)accounting 会计 B+e~k?O] 1
A (13)agency cost 代理成本 ;tIIEc
A (14)accounting bases 会计基础 @tU>~y{E
A (15)accounting manual 会计手册 H"Em|LX^
A (16)accounting period 会计期间 g]hn@{[
A (17)accounting policies 会计方针 5tbiNm^X
A (18)accounting rate of return 会计报酬率 4 9+}OIX
A (19)accounting reference date 会计参照日 O'?lW~CD.>
A (20)accounting reference period 会计参照期间 @rDv
(W
A (21)accrual concept 应计概念 ^c:eXoU
A (22)accrual expenses 应计费用 Y_ u7
0@`
A (23)acid test ration 速动比率(酸性测试比率) )7 BNzj"~
A (24)acquisition 购置 e[Ul"pMvS`
A (25)acquisition accounting 收购会计 zJym`NF
A (26)activity based accounting 作业基础成本计算 A_dYN?^?|
A (27)adjusting events 调整事项 Y{\2wU!Isn
A (28)administrative expenses 行政管理费 m0K2 p~
A (29)advice note 发货通知 i=+<7]Q
A (30)amortization 摊销 }N=zn7W
A (31)analytical review 分析性检查 U*#E aL
A (32)annual equivalent cost 年度等量成本法 8CHf. SXh
A (33)annual report and accounts 年度报告和报表 'G
By^hj?
A (34)appraisal cost 检验成本 iS^^Z ZyR
A (35)appropriation account 盈余分配账户 Mdq'> <ajL
A (36)articles of association 公司章程细则 c[eGpZ]
A (37)assets 资产 enO=-#
A (38)assets cover 资产保障 -
&LZle&M
A (39)asset value per share 每股资产价值 Y K 62#
;
A (40)associated company 联营公司 {s^n|b}
A (41)attainable standard 可达标准 E?W!.hbA
A (42)attributable profit 可归属利润 0DjBqh$
A (43)audit 审计 {`SGB;ho
A (44)audit report 审计报告 "gVH;<&]
A (45)auditing standards 审计准则 Pxuz {
A (46)authorized share capital 额定股本 e2H'uMy;&
A (47)available hours 可用小时 3R96;d;
A (48)avoidable costs 可避免成本 "MKsSty
B (49)back-to-back loan 易币贷款 BB}iBf I'
B (50)backflush accounting 倒退成本计算 +/ d8d
B (51)bad debts 坏帐 l<:)rg^,
B (52)bad debts ratio 坏帐比率 D}C*8s bC}
B (53)bank charges 银行手续费 k-p7Y@`+a
B (54)bank overdraft 银行透支 /VOST^z!
B (55)bank reconciliation 银行存款调节表 uTFEI.N
B (56)bank statement 银行对账单 3xR#,22:}
B (57)bankruptcy 破产 G?X,Y\Lp
B (58)basis of apportionment 分摊基础
jfhDi6N
B (59)batch 批量 - cC(d$y
B (60)batch costing 分批成本计算 !)1Zp*
B (61)beta factor B(市场)风险因素 5 s2}nIe
B (62)bill 账单 Y
.X-8
B (63)bill of exchange 汇票 0hr)tYW,G
B (64)bill of landing 提单 LWR&(p.%
B (65)bill of materials 用料预计单 v8M#%QoA
B (66)bill payable 应付票据 |Szr=[
B (67)bill receivable 应收票据 :'Kx?Es
B (68)bin card 存货记录卡 )1'_g4
B (69)bonus 红利 |UiykQ
B (70)book-keeping 薄记 G\+MT(&5
B (71)Boston classification 波士顿分类 JN|#
B (72)breakeven chart 保本图 (4gQe6tA
B (73)breakeven point 保本点 :re(khZq#
B (74)breaking-down time 复位时间 246!\zf
B (75)budget 预算 }tg n1xpx
B (76)budget center 预算中心 `9NnL.w!
B (77)budget cost allowance 预算成本折让 [WSIC *|;
B (78)budget manual 预算手册 S
~`AnX3!
B (79)budget period 预算期间 Or~6t}f
B (80)budgetary control 预算控制 6>^k9cJp
B (81)budgeted capacity 预算生产能力 rm;"98~zJ?
B (82)burden 制造费用 zb*4Nsda:
B (83)business center 经营中心 xVo)!83+Q
B (84)business entity 营业个体 QE6-(/
B (85)business unit 经营单位 |xC
TX
B (86)buy-out management 管理性购买产权 >dH*FZ:c
B (87)by-product 副产品 n Fn`>kQ
C (88)called-up share capital 催缴股本 FK('E3PG
C (89)capacity 生产能力 +=xRr?F
C (90)capacity ratios 生产能力比率 e;Z`&
C (91)capital 资本 YR`rg;n#
C (92)capital assets pricing model 资本资产计价模式 +VFw
YdW,
C (93)capital commitment 承诺资本 zIm!8a
C (94)capital employed 已运用的资本 \d`Sz
*
C (95)capital expenditure 资本支出 ,3[<C)'[
C (96)capital expenditure authorization 资本支出核准 -v2q:x'G#
C (97)capital expenditure control 资本支出控制 $+N^ s^
C (98)capital expenditure proposal 资本支出申请 1F8EL)9
C (99)capital funding planning 资本基金筹集计划 S}I=i>QB
C (100)capital gain 资本收益 .OUE'5e p
C (101)capital investment appraisal 资本投资评估 sM_e_e
C (102)capital maintenance 资本保全 vG} oo
C (103)capital resource planning 资本资源计划 CplRnKra
C (104)capital surplus 资本盈余 |ZzBCL8q
C (105)capital turnover 资本周转率 a
VMFjkW
C (106)card 记录卡 q{(&:~M
C (107)cash 现金 32/P
(-
C (108)cash account 现金账户 d8I:F9
C (109)cash book 现金账薄 ~;s)
0M
C (110)cash cow 金牛产品 e4LNnJU\|
C (111)cash flow 现金流量 U /Fomu
C (112)cash discounted 现金贴现 9D21e(7X
C (113)cash flow budget 现金流量预算 gWPa8q<b
C (114)cash flow statement 现金流量表 <
us{4%
C (115)cash ledger 现金分类账 MPc=cLv
C (116)cash limit 现金限额 S!cXc/H-R
C (117)CCA 现时成本会计 "|rqt.f2[
C (118)center 中心 TD9`SSpP
C (119)changeover time 变更时间 hgltD8,
C (120)chartered entity 特许经济个体 -qF| Y
f
C (121)cheque 支票 .9QQ]fLs
C (122)cheque register 支票登记薄 b>EUa> h
C (123)coin analysis 零钱分类 x=)$sD-3
C (124)classification 分类
\]El%j4
C (125)clock card 工时卡 B.jYU
C (126)code 代码 1>{(dd?L
C (127)commitment accounting 承诺确认会计 vL0Ol-Vt
C (128)common cost 共同成本 7F~+z7(h
C (129)company limited by guarantee 有限担保责任公司 kMXl
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