A (1)ABC 作业基础成本计算 :^~I@)"ov
A (2)absorbed overhead 已吸收制造费用 k=D_9_
A (3)absorption costing 吸收成本计算 M*ZR+pq,
A (4)account 账户,报表 F*""n
A (5)accounting postulate 会计假设 !,8jB(
A (6)accounting series release 会计公告文件 49S*f
A (7)accounting valuation 会计计价 1.p2{
A (8)account sale 承销清单 9z>I&vcX
A (9)accountability concept 经营责任概念 T](N
^P
A (10)accountancy 会计职业 #O3Y#2lI
A (11)accountant 会计师 ^5j+O.zgN
A (12)accounting 会计 \@IEqm6
A (13)agency cost 代理成本 mO];+=3v8
A (14)accounting bases 会计基础 s|*0cK!K^
A (15)accounting manual 会计手册 M
R$R#
A (16)accounting period 会计期间 Zj,1)ii
A (17)accounting policies 会计方针 OCR`1
A (18)accounting rate of return 会计报酬率 5]_m\ zn=
A (19)accounting reference date 会计参照日 @~t^zI1
A (20)accounting reference period 会计参照期间 -J7B
Ex
A (21)accrual concept 应计概念 FDfLPCQm
A (22)accrual expenses 应计费用 Sg#$
B#g
A (23)acid test ration 速动比率(酸性测试比率) S
#km`N`
A (24)acquisition 购置 aMaICM
A (25)acquisition accounting 收购会计 J+hiz3N
A (26)activity based accounting 作业基础成本计算 v
TE3-v[i
A (27)adjusting events 调整事项 6T*MKu
A (28)administrative expenses 行政管理费 c3S}(8g5.
A (29)advice note 发货通知
s2SxMFDP
A (30)amortization 摊销 Ltv!;^Q5
A (31)analytical review 分析性检查 j1[Ng #.
A (32)annual equivalent cost 年度等量成本法 .`./MRC
A (33)annual report and accounts 年度报告和报表 S87E$k
A (34)appraisal cost 检验成本 L!:8yJK
A (35)appropriation account 盈余分配账户 6-"@j@l5<
A (36)articles of association 公司章程细则 4oxAC; L
A (37)assets 资产 $7J9Yzp?L
A (38)assets cover 资产保障 G;RFY!o
A (39)asset value per share 每股资产价值 v)+E!"R3.
A (40)associated company 联营公司 0v7#vZ
A (41)attainable standard 可达标准 h2k"iO}
A (42)attributable profit 可归属利润
6z-ZJ|?
A (43)audit 审计 Z5x&P_.x[
A (44)audit report 审计报告 S($8_u$U
A (45)auditing standards 审计准则 Ez()W,6]g
A (46)authorized share capital 额定股本 @aQ};~
A (47)available hours 可用小时 !{u`}:\
A (48)avoidable costs 可避免成本 :%&|5Ytb
B (49)back-to-back loan 易币贷款 Ry47Fze
B (50)backflush accounting 倒退成本计算 e3o?=;
B (51)bad debts 坏帐 E; `@S
B (52)bad debts ratio 坏帐比率 B/Jz$D
B (53)bank charges 银行手续费 rdQKzJiX=U
B (54)bank overdraft 银行透支 CG[2
B (55)bank reconciliation 银行存款调节表 asEk3
B (56)bank statement 银行对账单 o]R*6$
B (57)bankruptcy 破产 HB|R1<t;HB
B (58)basis of apportionment 分摊基础 !841/TR b
B (59)batch 批量 z D "n7;
B (60)batch costing 分批成本计算 L0lqm0h
B (61)beta factor B(市场)风险因素 +aY]?]
B (62)bill 账单 l&
A8P
B (63)bill of exchange 汇票 <cof
B (64)bill of landing 提单 2}\/_Y6
B (65)bill of materials 用料预计单 8]@$7hy8
B (66)bill payable 应付票据 [SKN}:D
B (67)bill receivable 应收票据 b((>?=hh
B (68)bin card 存货记录卡 }Quk n
B (69)bonus 红利 OrC}WMhd
B (70)book-keeping 薄记
R$|"eb5
B (71)Boston classification 波士顿分类 }xa~U,#5
B (72)breakeven chart 保本图 `erKHZ]S
B (73)breakeven point 保本点 }Fq~!D
Ee
B (74)breaking-down time 复位时间 'w$jVX/
B (75)budget 预算 MlKSjKl" !
B (76)budget center 预算中心 C0K0c6A(4
B (77)budget cost allowance 预算成本折让
;2y4^
B (78)budget manual 预算手册 urbSprdF
B (79)budget period 预算期间 Tr@|QNu
B (80)budgetary control 预算控制 uh<e-;vU
B (81)budgeted capacity 预算生产能力 drwD3jx0xv
B (82)burden 制造费用 +0l-zd\
B (83)business center 经营中心 saa3BuV 6
B (84)business entity 营业个体 4'~zuUs
B (85)business unit 经营单位 0h-'TJg*sk
B (86)buy-out management 管理性购买产权 ieap
B (87)by-product 副产品 9)?_[|2
C (88)called-up share capital 催缴股本 YB}m1
g`
C (89)capacity 生产能力 ,{C
hHnJ%#
C (90)capacity ratios 生产能力比率 \=qZ),bU@
C (91)capital 资本 ,f@\Fs~n
C (92)capital assets pricing model 资本资产计价模式 C~-.zQ
$
C (93)capital commitment 承诺资本 |[_%zV;p>v
C (94)capital employed 已运用的资本 }vXiq T
C (95)capital expenditure 资本支出 VPr`[XPXb
C (96)capital expenditure authorization 资本支出核准 Y*QoD9<T?;
C (97)capital expenditure control 资本支出控制
p]eVby"
C (98)capital expenditure proposal 资本支出申请 kXroFLrY
C (99)capital funding planning 资本基金筹集计划 i5 0c N<o
C (100)capital gain 资本收益 l`<1Y|
C (101)capital investment appraisal 资本投资评估 koa-sy )#L
C (102)capital maintenance 资本保全 B#;6z%WK
C (103)capital resource planning 资本资源计划 /O}lSXo6E
C (104)capital surplus 资本盈余 fZiwuq!_
C (105)capital turnover 资本周转率 {ePtZyo0
C (106)card 记录卡 5Q/jI$^h0Z
C (107)cash 现金 o~{rZ~
C (108)cash account 现金账户 K>vi9,4/ks
C (109)cash book 现金账薄 [G",Yky
C (110)cash cow 金牛产品 _)S['[
C (111)cash flow 现金流量 TE9Iyl|=
C (112)cash discounted 现金贴现 Sq SiuO.D
C (113)cash flow budget 现金流量预算 c6T[2Ig
C (114)cash flow statement 现金流量表 ?,`g h}>
C (115)cash ledger 现金分类账 nX_w F`n"
C (116)cash limit 现金限额 YuUJgt .1
C (117)CCA 现时成本会计 z"c,TlVN3
C (118)center 中心 wq7h8Z}l
C (119)changeover time 变更时间 cTBUj
C (120)chartered entity 特许经济个体 W#@6e')d
C (121)cheque 支票 n-u
HKBq
C (122)cheque register 支票登记薄 4:=VHd
C (123)coin analysis 零钱分类 %i) 0sET
C (124)classification 分类 fuU
3?SG
C (125)clock card 工时卡 `\r<3?
C (126)code 代码 fcTg/EXn
C (127)commitment accounting 承诺确认会计 dsn(h5,Q'
C (128)common cost 共同成本 ;efF]
")
C (129)company limited by guarantee 有限担保责任公司 tM|/OJ7