A (1)ABC 作业基础成本计算 _\PNr.D8
A (2)absorbed overhead 已吸收制造费用 9Etz:?)b
A (3)absorption costing 吸收成本计算 X:a`B(@S
A (4)account 账户,报表 EpS(o>'
A (5)accounting postulate 会计假设 p^nL&yIW,%
A (6)accounting series release 会计公告文件 iqQUtE]E_
A (7)accounting valuation 会计计价 l\AMl
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A (8)account sale 承销清单 X{n- N5*
A (9)accountability concept 经营责任概念 E
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A (10)accountancy 会计职业 +MbIB&fRCB
A (11)accountant 会计师 H.<a`mm8
A (12)accounting 会计 2$_9cF Wm
A (13)agency cost 代理成本 |6UtW{2I/
A (14)accounting bases 会计基础 E5el?=,i
A (15)accounting manual 会计手册 \~d";~Y`
A (16)accounting period 会计期间 9=w|)p )
A (17)accounting policies 会计方针 tt?58dm|
A (18)accounting rate of return 会计报酬率 P1b'%
A (19)accounting reference date 会计参照日 s]T""-He
A (20)accounting reference period 会计参照期间 @~<j&FTT
A (21)accrual concept 应计概念 Cz4)Yz
A (22)accrual expenses 应计费用 n,eJ$2!J
A (23)acid test ration 速动比率(酸性测试比率) f\+fo
A (24)acquisition 购置 ~U(,TjJb
A (25)acquisition accounting 收购会计 id<:p*
A (26)activity based accounting 作业基础成本计算 QIN."&qC^
A (27)adjusting events 调整事项 SvN9aD1
A (28)administrative expenses 行政管理费 q#Zs\PD
A (29)advice note 发货通知
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A (30)amortization 摊销 -[= drj9I
A (31)analytical review 分析性检查 ms($9 Lv/
A (32)annual equivalent cost 年度等量成本法 }pk#!N
A (33)annual report and accounts 年度报告和报表 }>^Q'BW;65
A (34)appraisal cost 检验成本 >e2<!#er|
A (35)appropriation account 盈余分配账户 ,\ 2a=Fp
A (36)articles of association 公司章程细则 Q'+MFld
A (37)assets 资产 LA_3=@2.H
A (38)assets cover 资产保障 ZT02"3F
A (39)asset value per share 每股资产价值
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A (40)associated company 联营公司 !3mA0-!+
A (41)attainable standard 可达标准 @prG%vb"
A (42)attributable profit 可归属利润 A*./,KT
A (43)audit 审计 t
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A (44)audit report 审计报告 8<mjh0F-,
A (45)auditing standards 审计准则 2fU$J>Y
A (46)authorized share capital 额定股本 ,D\GGRw
A (47)available hours 可用小时 VIP7OHJh
A (48)avoidable costs 可避免成本 2j(h+?N7k
B (49)back-to-back loan 易币贷款 nd;fy$<J\
B (50)backflush accounting 倒退成本计算 )
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B (51)bad debts 坏帐 ,+qVu,
B (52)bad debts ratio 坏帐比率 y%sro
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B (53)bank charges 银行手续费 Om M=o*d
B (54)bank overdraft 银行透支 ]M)O YY
B (55)bank reconciliation 银行存款调节表 c PgfTT
B (56)bank statement 银行对账单 V`adWXu
B (57)bankruptcy 破产 $^&ig
B (58)basis of apportionment 分摊基础 ut>4U'.H
B (59)batch 批量 Oz|K8p
B (60)batch costing 分批成本计算
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B (61)beta factor B(市场)风险因素 iX'rU@C
B (62)bill 账单 Tirux ;
B (63)bill of exchange 汇票 awvDe
B (64)bill of landing 提单 :Rs^0F8)c
B (65)bill of materials 用料预计单 Ca%g_B0t
B (66)bill payable 应付票据 kc/{[ME
B (67)bill receivable 应收票据 \%
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B (68)bin card 存货记录卡 bs9aE<j
B (69)bonus 红利 7W6cM%_B
B (70)book-keeping 薄记 O62b+%~F
B (71)Boston classification 波士顿分类 >5R<;#8
B (72)breakeven chart 保本图 |uW:r17
B (73)breakeven point 保本点 [1 Ydo`
B (74)breaking-down time 复位时间 USN8
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B (75)budget 预算 9%*wb`&
B (76)budget center 预算中心 #fj/~[Ajv
B (77)budget cost allowance 预算成本折让 0!z@2[Pe66
B (78)budget manual 预算手册 .(J?a"
B (79)budget period 预算期间 8/z3=O&
B (80)budgetary control 预算控制 DzQ1%!
B (81)budgeted capacity 预算生产能力 ;['[?wk
B (82)burden 制造费用 a[lY S{
B (83)business center 经营中心 GE>[*zN
B (84)business entity 营业个体 7iJ&6=/
B (85)business unit 经营单位 3] 1-M
B (86)buy-out management 管理性购买产权 o]IjK
B (87)by-product 副产品 OMwsbp&
C (88)called-up share capital 催缴股本 /ywD{*
C (89)capacity 生产能力 +
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C (90)capacity ratios 生产能力比率 $A3<G-4O
C (91)capital 资本 IrMl:+t\
C (92)capital assets pricing model 资本资产计价模式
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C (93)capital commitment 承诺资本 `OymAyEYQ
C (94)capital employed 已运用的资本 *m%]zj0bo
C (95)capital expenditure 资本支出 \c[IbL07
C (96)capital expenditure authorization 资本支出核准 -@>BHC
C (97)capital expenditure control 资本支出控制 e!fqXVEVR
C (98)capital expenditure proposal 资本支出申请 GE|+fYVM-$
C (99)capital funding planning 资本基金筹集计划 Rl|
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C (100)capital gain 资本收益 ~Oe Ppa\
C (101)capital investment appraisal 资本投资评估 9dMrgz&'
C (102)capital maintenance 资本保全 9 2MTX
Osp
C (103)capital resource planning 资本资源计划 vzF5xp.
C (104)capital surplus 资本盈余 EQqx+J&!
C (105)capital turnover 资本周转率 kt4d;4n
C (106)card 记录卡 S osj$9E
C (107)cash 现金 $,xnU.n
C (108)cash account 现金账户 ]pEV}
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C (109)cash book 现金账薄 yfU<UQ!1
C (110)cash cow 金牛产品 iq
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C (111)cash flow 现金流量 %AOIKK5
C (112)cash discounted 现金贴现 ~x{.jn
C (113)cash flow budget 现金流量预算 p0.|<
C (114)cash flow statement 现金流量表 VL[)[~^
C (115)cash ledger 现金分类账 -C#PQV
C (116)cash limit 现金限额 [OOS`N4<
C (117)CCA 现时成本会计 :
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C (118)center 中心 oJKa"H-jL
C (119)changeover time 变更时间 W4;m H}#0
C (120)chartered entity 特许经济个体 U|G|
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C (121)cheque 支票 +h2e
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C (122)cheque register 支票登记薄 jkiTj~WE-
C (123)coin analysis 零钱分类 :V)lbn\
C (124)classification 分类 XWJwJ
C (125)clock card 工时卡 ?muzU.h"z
C (126)code 代码 \.XLcz
C (127)commitment accounting 承诺确认会计 k%[3Q>5iM
C (128)common cost 共同成本 8+mH:O
C (129)company limited by guarantee 有限担保责任公司
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