A (1)ABC 作业基础成本计算 ?2\oi*$
A (2)absorbed overhead 已吸收制造费用 Q00v(6V46
A (3)absorption costing 吸收成本计算 B%kC>J
A (4)account 账户,报表 Ai^0{kF6
A (5)accounting postulate 会计假设 /& c2y=/'C
A (6)accounting series release 会计公告文件 4PkKL/E
A (7)accounting valuation 会计计价 Z5*(xony0
A (8)account sale 承销清单 *
{~`Lw)y
A (9)accountability concept 经营责任概念 G K3T w
A (10)accountancy 会计职业 f4F%\ "
A (11)accountant 会计师 W
2zG"Q
A (12)accounting 会计 X?&{<
vz
A (13)agency cost 代理成本 %W=BdGr[8z
A (14)accounting bases 会计基础
Hi/[
A (15)accounting manual 会计手册 N^PkSf[)h5
A (16)accounting period 会计期间 &5z9C=]e
A (17)accounting policies 会计方针 )l!`k
A (18)accounting rate of return 会计报酬率 ZitmvcMk
A (19)accounting reference date 会计参照日 U}k@%m,
A (20)accounting reference period 会计参照期间 ]sE)-8
A (21)accrual concept 应计概念 v<<ATs%w
A (22)accrual expenses 应计费用 (\r^0>H
A (23)acid test ration 速动比率(酸性测试比率) :=5X)10
A (24)acquisition 购置 "9
"
A (25)acquisition accounting 收购会计 ("}C& 6)cB
A (26)activity based accounting 作业基础成本计算 E`hR(UL
?
A (27)adjusting events 调整事项 vW!O("\7K<
A (28)administrative expenses 行政管理费 '|), ?
A (29)advice note 发货通知 Qb55q`'z
A (30)amortization 摊销 %;= ?r*]
A (31)analytical review 分析性检查 :PY6J}:
A (32)annual equivalent cost 年度等量成本法 Gr)G-zE
A (33)annual report and accounts 年度报告和报表 l?V#;
A (34)appraisal cost 检验成本 +{m+aHk
A (35)appropriation account 盈余分配账户 SD:`l<l
A (36)articles of association 公司章程细则 AkdO:hVtG
A (37)assets 资产 @uN+]e+3
A (38)assets cover 资产保障 6BEpnw>p(
A (39)asset value per share 每股资产价值 KsK]y,^Z
A (40)associated company 联营公司 ;T8(byH ?
A (41)attainable standard 可达标准 R#8cOmZ
A (42)attributable profit 可归属利润 suW|hh1/Ya
A (43)audit 审计 ~ qaT
jSP
A (44)audit report 审计报告 wJp1Fl~
A (45)auditing standards 审计准则 G51-CLM,
A (46)authorized share capital 额定股本 LHu
A (47)available hours 可用小时 p5w9X+G%
A (48)avoidable costs 可避免成本 gyV`]uqG
B (49)back-to-back loan 易币贷款 KIR3m
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B (50)backflush accounting 倒退成本计算 {D :WXvI
B (51)bad debts 坏帐 0=t2|,}
B (52)bad debts ratio 坏帐比率 yGrnzB6|
B (53)bank charges 银行手续费 SDNRcSbOD6
B (54)bank overdraft 银行透支 :RJo#ape
B (55)bank reconciliation 银行存款调节表 v&7<f$5
B (56)bank statement 银行对账单 }$
qrNbLJ
B (57)bankruptcy 破产 JKO*bbj
B (58)basis of apportionment 分摊基础 Nh/i'q/
B (59)batch 批量 A{k1MA<F6
B (60)batch costing 分批成本计算 =h
+SZXe<r
B (61)beta factor B(市场)风险因素 m|x_++3
B (62)bill 账单 ZWzr8oY)
B (63)bill of exchange 汇票 d#$Pf=}
B (64)bill of landing 提单 !Fxn1Z,
B (65)bill of materials 用料预计单 8t, &dq
B (66)bill payable 应付票据 0dS (g&ZR
B (67)bill receivable 应收票据 N#)Klq87z
B (68)bin card 存货记录卡 Kb;Pd!Q
B (69)bonus 红利 ZNk[Jn
[.
B (70)book-keeping 薄记 92.Rjz;=9?
B (71)Boston classification 波士顿分类 br
3-.g
B (72)breakeven chart 保本图 B]}gfVO
B (73)breakeven point 保本点 P?c V d2Y
B (74)breaking-down time 复位时间 U 0~BcFpD
B (75)budget 预算 c;-NRvVb
B (76)budget center 预算中心 F$|:'#KN
B (77)budget cost allowance 预算成本折让 /YU8L
B (78)budget manual 预算手册 x?u@
j7[
B (79)budget period 预算期间 J kAd3ls
B (80)budgetary control 预算控制 D+! S\~u
B (81)budgeted capacity 预算生产能力 \ Ucv<S
B (82)burden 制造费用 H.C*IL9
B (83)business center 经营中心 c&wiTvRV
B (84)business entity 营业个体 !wfUD2K1
B (85)business unit 经营单位 uTPAf^|
B (86)buy-out management 管理性购买产权 E4Ez)IaKyi
B (87)by-product 副产品 #Cy3x-!
C (88)called-up share capital 催缴股本 #902x*Z'c"
C (89)capacity 生产能力 L]"$dF
C (90)capacity ratios 生产能力比率 G|-RscPe
C (91)capital 资本 c9Cc%EK
C (92)capital assets pricing model 资本资产计价模式 ahCwA}
C (93)capital commitment 承诺资本 %hZX XpuO
C (94)capital employed 已运用的资本 0kls/^ 0,
C (95)capital expenditure 资本支出 $]}K ;
C (96)capital expenditure authorization 资本支出核准 TgDT
C (97)capital expenditure control 资本支出控制 xN}f?
C (98)capital expenditure proposal 资本支出申请 gi5X,:[
C (99)capital funding planning 资本基金筹集计划 W?P4oKsql*
C (100)capital gain 资本收益 C2=PGq
C (101)capital investment appraisal 资本投资评估 Ygkf}n
C (102)capital maintenance 资本保全 x5pu+
-h
C (103)capital resource planning 资本资源计划
#Z
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C (104)capital surplus 资本盈余 3vAP&i'I
C (105)capital turnover 资本周转率 S% Ky+0
C (106)card 记录卡 fO^s4gWTg
C (107)cash 现金 C"0
VOb
C (108)cash account 现金账户 FV
aC8Kw
C (109)cash book 现金账薄 qTwl\dcncC
C (110)cash cow 金牛产品 s"w^E\>6
C (111)cash flow 现金流量 ;V
?(j3b[
C (112)cash discounted 现金贴现 COw!a\Jl
C (113)cash flow budget 现金流量预算 i;]# @n|
C (114)cash flow statement 现金流量表 ,WnZ^R/n
C (115)cash ledger 现金分类账 _K'Y`w']
C (116)cash limit 现金限额 :AqtPV'
C (117)CCA 现时成本会计 aUc#,t;Qd
C (118)center 中心 L\c3D|
C (119)changeover time 变更时间 0raFb,6l
C (120)chartered entity 特许经济个体 ePv`R'#
C (121)cheque 支票 eLXL5&}`fh
C (122)cheque register 支票登记薄 G973n
C (123)coin analysis 零钱分类 yI07E "9
C (124)classification 分类 `U\l: ~]e
C (125)clock card 工时卡 SK@ p0:
C (126)code 代码 B~qo^ppVU
C (127)commitment accounting 承诺确认会计 P0OMu/
C (128)common cost 共同成本 fi ~@J`
C (129)company limited by guarantee 有限担保责任公司 7F~g A74h