A (1)ABC 作业基础成本计算 eNskuG|1
A (2)absorbed overhead 已吸收制造费用 (M
?Q9\X
A (3)absorption costing 吸收成本计算 soCHwiE
A (4)account 账户,报表 ZX}"
A (5)accounting postulate 会计假设 '.v^seU
A (6)accounting series release 会计公告文件 q/G5aO*
A (7)accounting valuation 会计计价 ml/O
A (8)account sale 承销清单 :cz]8~i\
A (9)accountability concept 经营责任概念 j ZafwBi
A (10)accountancy 会计职业 }J
lW\#
A (11)accountant 会计师 JQ4>S<ttJ
A (12)accounting 会计 )eyxAg
A (13)agency cost 代理成本 =f|a?j,f~
A (14)accounting bases 会计基础 0u9h2/ma
A (15)accounting manual 会计手册 kV<)>Gs
A (16)accounting period 会计期间 X Y?@^
A (17)accounting policies 会计方针 pZn%g]nRD
A (18)accounting rate of return 会计报酬率 Rb*\A7o|;
A (19)accounting reference date 会计参照日 >C66X?0cd
A (20)accounting reference period 会计参照期间 p-Btbhv
A (21)accrual concept 应计概念 xz'd5 re%
A (22)accrual expenses 应计费用 }e @-[RJ!
A (23)acid test ration 速动比率(酸性测试比率) SHh(ujz,
A (24)acquisition 购置 ZJm^znpw6
A (25)acquisition accounting 收购会计 k,(_R=
A (26)activity based accounting 作业基础成本计算 MPc=cLv
A (27)adjusting events 调整事项 S!cXc/H-R
A (28)administrative expenses 行政管理费 bS6Yi)p
A (29)advice note 发货通知 aC`
c^'5
A (30)amortization 摊销 a"4 6_>
A (31)analytical review 分析性检查 P
ie!Su`
A (32)annual equivalent cost 年度等量成本法 (o\~2e:
A (33)annual report and accounts 年度报告和报表 4Fq}*QJ-
A (34)appraisal cost 检验成本 1=.?KAXR
A (35)appropriation account 盈余分配账户 oPBjsQ
A (36)articles of association 公司章程细则 JR)rp3o-
A (37)assets 资产 Uc2#so$9
A (38)assets cover 资产保障 '_Op rx
A (39)asset value per share 每股资产价值 /L^dHI]Q
A (40)associated company 联营公司 55\mQ|.Jn
A (41)attainable standard 可达标准 7F~+z7(h
A (42)attributable profit 可归属利润 kMXl
{
A (43)audit 审计 YJ$
=`lIM
A (44)audit report 审计报告 TQH#sx
A (45)auditing standards 审计准则 :Yqa[._AF
A (46)authorized share capital 额定股本 +3CMfYsr8
A (47)available hours 可用小时 .|-y+9IP
A (48)avoidable costs 可避免成本 RdHR[
Usm
B (49)back-to-back loan 易币贷款 4r&~=up]
B (50)backflush accounting 倒退成本计算 7a
net
B (51)bad debts 坏帐 ?CD
q^)T[
B (52)bad debts ratio 坏帐比率 }fZBP]<I(
B (53)bank charges 银行手续费 ^eii
4
B (54)bank overdraft 银行透支 !C?z$5g
B (55)bank reconciliation 银行存款调节表 N5DS-gv
B (56)bank statement 银行对账单 sn%fE
B (57)bankruptcy 破产 *Yw6UCO
B (58)basis of apportionment 分摊基础 jEI L(0_H
B (59)batch 批量 ~O6=dR
B (60)batch costing 分批成本计算 tHeLq*)
)
B (61)beta factor B(市场)风险因素 ,~#hHhR_
B (62)bill 账单 htaLOTO;A
B (63)bill of exchange 汇票 1,,-R*x
B (64)bill of landing 提单 QZo l(2~Y
B (65)bill of materials 用料预计单 ><~hOK?v
B (66)bill payable 应付票据 ;U&VPIX$
B (67)bill receivable 应收票据 rB]/N,R
B (68)bin card 存货记录卡 ^da-R;o]
B (69)bonus 红利 =B1!em|
B (70)book-keeping 薄记 WW=7QCi
B (71)Boston classification 波士顿分类 ^(R
gSMuT`
B (72)breakeven chart 保本图
b8&9pLl
B (73)breakeven point 保本点 e<K=Q$U.
B (74)breaking-down time 复位时间 R0[Gfq9M=
B (75)budget 预算 V5+a[`]
B (76)budget center 预算中心 g,nE iL
B (77)budget cost allowance 预算成本折让 [@;Z
xs
B (78)budget manual 预算手册 m`~ Qr~
B (79)budget period 预算期间 |a+8-@-Tj
B (80)budgetary control 预算控制 q`hg@uwA{`
B (81)budgeted capacity 预算生产能力 ]Ea-?IhD
B (82)burden 制造费用 Yi`.zm
B (83)business center 经营中心 al/~
B (84)business entity 营业个体
KMV!Hqkk
B (85)business unit 经营单位 =[kv@p
B (86)buy-out management 管理性购买产权 <3KrhhH
B (87)by-product 副产品 S%2qB;uw
C (88)called-up share capital 催缴股本 i{2KMa{K
C (89)capacity 生产能力 &BkNkb 0
C (90)capacity ratios 生产能力比率 CfU)+20
C (91)capital 资本 `F#KXk
C (92)capital assets pricing model 资本资产计价模式 E2MpMR
C (93)capital commitment 承诺资本 @p;4g_F
C (94)capital employed 已运用的资本 V.J%4&^X
C (95)capital expenditure 资本支出 W2RS G~|
C (96)capital expenditure authorization 资本支出核准 Zh@\+1]
C (97)capital expenditure control 资本支出控制 .JE7vPv%!
C (98)capital expenditure proposal 资本支出申请 <OUApp H
C (99)capital funding planning 资本基金筹集计划 )'JSu=Ej
C (100)capital gain 资本收益 `8I&(k<wLe
C (101)capital investment appraisal 资本投资评估 e(Verd:c
C (102)capital maintenance 资本保全 7_RU*U^
C (103)capital resource planning 资本资源计划 lk80)sTZ
C (104)capital surplus 资本盈余 mN{$z<r
C (105)capital turnover 资本周转率 F&0rI8Nr
C (106)card 记录卡 DQSv'!KFO
C (107)cash 现金 m<E7cY3mX
C (108)cash account 现金账户 jVDNThm+
C (109)cash book 现金账薄 4[?Q*f!
C (110)cash cow 金牛产品 wZ^/-
C (111)cash flow 现金流量 5Ai
Yx}
C (112)cash discounted 现金贴现 _R]h]<TQ
C (113)cash flow budget 现金流量预算 04s N4C
C (114)cash flow statement 现金流量表 \ys3&<;b
C (115)cash ledger 现金分类账 &>-Cz%IV
C (116)cash limit 现金限额 SNQ+ XtoO
C (117)CCA 现时成本会计 ]n+:lsiV
C (118)center 中心 f*Kipg
p
C (119)changeover time 变更时间 k@w&$M{tPF
C (120)chartered entity 特许经济个体 IAfYlS#<yD
C (121)cheque 支票 <^=k~7m
C (122)cheque register 支票登记薄 -I -wdyDr
C (123)coin analysis 零钱分类 ;RU)Q)a)
C (124)classification 分类 HV}NT~
C (125)clock card 工时卡 4AGc2e'u
C (126)code 代码 X@arUs
7
C (127)commitment accounting 承诺确认会计 J(Bn
n
C (128)common cost 共同成本 $z<CkMP!U7
C (129)company limited by guarantee 有限担保责任公司 &rn,[w_F[