A (1)ABC 作业基础成本计算 }6a}8EyFP
A (2)absorbed overhead 已吸收制造费用 9oc_*V0<
A (3)absorption costing 吸收成本计算 DQ+6VPc^o
A (4)account 账户,报表 npzp/mcIe)
A (5)accounting postulate 会计假设 1#3|PA#>
A (6)accounting series release 会计公告文件 W6>t!1oO+
A (7)accounting valuation 会计计价 'v<v6vs
A (8)account sale 承销清单 nyPeN?-
A (9)accountability concept 经营责任概念 \9`E17i
A (10)accountancy 会计职业 fmK~?
A (11)accountant 会计师 }h Wv
p
A (12)accounting 会计 E'4Psx9: =
A (13)agency cost 代理成本 K!\v?WbF
A (14)accounting bases 会计基础 ?0:]%t18
A (15)accounting manual 会计手册 u_NLgM7*
A (16)accounting period 会计期间 ~3M4F^
A (17)accounting policies 会计方针 1LS1 ZY
A (18)accounting rate of return 会计报酬率 4Lg
,J9
A (19)accounting reference date 会计参照日 QBGm)h?=
A (20)accounting reference period 会计参照期间 mmJnE
A (21)accrual concept 应计概念 j|pTbOgk%
A (22)accrual expenses 应计费用 g(i6Uj~)
A (23)acid test ration 速动比率(酸性测试比率) T5T%[Gv
A (24)acquisition 购置 *_I`{9~'
A (25)acquisition accounting 收购会计 9NwUXh(:(
A (26)activity based accounting 作业基础成本计算 LQ k^l`
A (27)adjusting events 调整事项 :AlvWf$d
A (28)administrative expenses 行政管理费 D*2*FDGI
A (29)advice note 发货通知 IH=$
wc
A (30)amortization 摊销 |*JMPg?zI
A (31)analytical review 分析性检查 >m lQ@Z_O
A (32)annual equivalent cost 年度等量成本法 '|=Pw
A (33)annual report and accounts 年度报告和报表 8<}=f4vUj5
A (34)appraisal cost 检验成本 eEBNO*2
A (35)appropriation account 盈余分配账户 >ymn&_zlT
A (36)articles of association 公司章程细则 BA1H)%
A (37)assets 资产 eb`3'&zV&)
A (38)assets cover 资产保障 VK*_pEV,}
A (39)asset value per share 每股资产价值 W8bp3JX"
A (40)associated company 联营公司 %J2Ad
A (41)attainable standard 可达标准 v#{Nh8n
A (42)attributable profit 可归属利润 4G I3|{
A (43)audit 审计 .9e5@@VR
A (44)audit report 审计报告 &4evh<z
A (45)auditing standards 审计准则 o_Z
9\'u
A (46)authorized share capital 额定股本 ?"
4X&6xl
A (47)available hours 可用小时 0,~s0]h0V
A (48)avoidable costs 可避免成本 pLe4dz WA
B (49)back-to-back loan 易币贷款 A z@@0
B (50)backflush accounting 倒退成本计算 R98YGW_
dT
B (51)bad debts 坏帐 w;}5B~).
B (52)bad debts ratio 坏帐比率 *cM=>3ws/
B (53)bank charges 银行手续费 @!oN]0`F;
B (54)bank overdraft 银行透支 sXEIC#rq
B (55)bank reconciliation 银行存款调节表 @&m]:GR
B (56)bank statement 银行对账单 WqefH{PB
B (57)bankruptcy 破产 HdtGyh6X0
B (58)basis of apportionment 分摊基础 X@[5nyILf
B (59)batch 批量 e0y.J
B (60)batch costing 分批成本计算 |MKR&%Na
B (61)beta factor B(市场)风险因素 r=3`Eb"t
B (62)bill 账单 @mZK[*Ak<*
B (63)bill of exchange 汇票 \EU3i;BNT%
B (64)bill of landing 提单 w^8Q~3|7
B (65)bill of materials 用料预计单 aNKw.S>
B (66)bill payable 应付票据 2~hdJ/
B (67)bill receivable 应收票据 U@).jpN
B (68)bin card 存货记录卡 ,=C ipL9]
B (69)bonus 红利 >WZ%Pv*
B (70)book-keeping 薄记
Txo{6nd/
B (71)Boston classification 波士顿分类 {J1rjrPo
B (72)breakeven chart 保本图 XM!oN^
B (73)breakeven point 保本点 < w}i
B (74)breaking-down time 复位时间 2m*ugBO;
B (75)budget 预算 T_2'=7
B (76)budget center 预算中心 _YR#J%xa
B (77)budget cost allowance 预算成本折让 6{i0i9Tb
B (78)budget manual 预算手册 S+KKGi_e
B (79)budget period 预算期间 ?MSZO]Q4+
B (80)budgetary control 预算控制 'X+aYF}Ye
B (81)budgeted capacity 预算生产能力 }N-UlL(
B (82)burden 制造费用 !lzj.|7=1
B (83)business center 经营中心 .(Ux1.0C
B (84)business entity 营业个体 i| cA)
B (85)business unit 经营单位 %LC)sSq{H
B (86)buy-out management 管理性购买产权 An(gHi;1$
B (87)by-product 副产品 `2U,#nZ 4
C (88)called-up share capital 催缴股本
VJK4C8]
C (89)capacity 生产能力 ,[p?u']yZz
C (90)capacity ratios 生产能力比率 K
e@Bf
C (91)capital 资本 \I
i#R
C (92)capital assets pricing model 资本资产计价模式 {=I,+[(
C (93)capital commitment 承诺资本 bZWR.</
C (94)capital employed 已运用的资本 sCy.i/y
C (95)capital expenditure 资本支出 `::j\3B&Y-
C (96)capital expenditure authorization 资本支出核准 /oe0
C (97)capital expenditure control 资本支出控制 IuPDr %
C (98)capital expenditure proposal 资本支出申请 H4v%$R;K
C (99)capital funding planning 资本基金筹集计划 Vt zSM%=
C (100)capital gain 资本收益 S|u5RU8*"|
C (101)capital investment appraisal 资本投资评估 #|769=1
C (102)capital maintenance 资本保全 p({|=+bl
C (103)capital resource planning 资本资源计划 `,pBOh|'
C (104)capital surplus 资本盈余 nq7)0F%e
C (105)capital turnover 资本周转率 "o;%em*Bc
C (106)card 记录卡 Th,]nVsGs~
C (107)cash 现金 0j;|IU\
C (108)cash account 现金账户 056yhB
C (109)cash book 现金账薄 "AJ>pU3
C (110)cash cow 金牛产品 >oy%qLHe~t
C (111)cash flow 现金流量 i-0AcN./p
C (112)cash discounted 现金贴现 A+Je?3/.
C (113)cash flow budget 现金流量预算 Zq1> M'V;
C (114)cash flow statement 现金流量表 7m8:odeF
C (115)cash ledger 现金分类账 "[A&S!
C (116)cash limit 现金限额 T2W^4
)
C (117)CCA 现时成本会计 H!y@.W{_
C (118)center 中心 ZKI` ;
C (119)changeover time 变更时间 vA*NJ%&`
C (120)chartered entity 特许经济个体 {Q K9pZB
C (121)cheque 支票 0~<t :q!
C (122)cheque register 支票登记薄 (
#je0ES
C (123)coin analysis 零钱分类 B7{j$0fm*
C (124)classification 分类 Jz;`L3m
C (125)clock card 工时卡 <0`"vPU
C (126)code 代码 Q(8W5Fb?
C (127)commitment accounting 承诺确认会计 Tig6<t+Q
C (128)common cost 共同成本 NFIFCy!
C (129)company limited by guarantee 有限担保责任公司 Z-U3TrSI