A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 4;2< ^[M
A (3)absorption costing 吸收成本计算 In`mtn q
A (4)account 账户,报表 (V4
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A (5)accounting postulate 会计假设 a'z)
A (6)accounting series release 会计公告文件 <~ Sz04
A (7)accounting valuation 会计计价 J~#;<e{\"
A (8)account sale 承销清单 &^W|iXi#
A (9)accountability concept 经营责任概念 cReB~wk
A (10)accountancy 会计职业 ANgw"&&>(
A (11)accountant 会计师 i&
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A (12)accounting 会计 DZi!aJ
A (13)agency cost 代理成本 0qX3v<+[6
A (14)accounting bases 会计基础 #5V9oKM
A (15)accounting manual 会计手册 TY1I=8
A (16)accounting period 会计期间 ;VWAf;U;B
A (17)accounting policies 会计方针
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A (18)accounting rate of return 会计报酬率 k+ze74_"
A (19)accounting reference date 会计参照日 ih7/}
A (20)accounting reference period 会计参照期间 l5"OIq
A (21)accrual concept 应计概念 6L)%T02C
A (22)accrual expenses 应计费用 TA{\PKA)
A (23)acid test ration 速动比率(酸性测试比率) JU4qzi
A (24)acquisition 购置 Rz.? i+
A (25)acquisition accounting 收购会计 ]C) 4
A (26)activity based accounting 作业基础成本计算 92EWIHEWZ
A (27)adjusting events 调整事项 Y 'ow
A (28)administrative expenses 行政管理费 ;UxP
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A (29)advice note 发货通知 utIX %0
A (30)amortization 摊销 SLh(9%S;
A (31)analytical review 分析性检查 #FNcF>3>
A (32)annual equivalent cost 年度等量成本法 y~FV2$
A (33)annual report and accounts 年度报告和报表 lBaR
A (34)appraisal cost 检验成本 )a-Du$kd
A (35)appropriation account 盈余分配账户 o93`|yWl
A (36)articles of association 公司章程细则 1R,:
A (37)assets 资产 DCZ\6WY1G)
A (38)assets cover 资产保障 %@u;5qD&
A (39)asset value per share 每股资产价值 ;72T|e
A (40)associated company 联营公司 dxmE3*b`
A (41)attainable standard 可达标准 o#skR4lwe
A (42)attributable profit 可归属利润 7k rUKYVo
A (43)audit 审计 }5hqDBK?
A (44)audit report 审计报告 `DC2gJKk%
A (45)auditing standards 审计准则 ~m$Y$,uH
A (46)authorized share capital 额定股本 cZ|\.0-
A (47)available hours 可用小时 PbmDNKEh{
A (48)avoidable costs 可避免成本 sJDas,7>
B (49)back-to-back loan 易币贷款 Y*14v~\'
B (50)backflush accounting 倒退成本计算 R;j!}D!4
B (51)bad debts 坏帐 =F@Wgn,
B (52)bad debts ratio 坏帐比率 {j7uv"|X7
B (53)bank charges 银行手续费 CY"/uSB
B (54)bank overdraft 银行透支 QnJZr:4b
B (55)bank reconciliation 银行存款调节表 ,]d,-)KX8
B (56)bank statement 银行对账单 Wr( y)D<y}
B (57)bankruptcy 破产 TTKs3iTXz
B (58)basis of apportionment 分摊基础 I= &stsH
B (59)batch 批量 s#WAR]x0x
B (60)batch costing 分批成本计算 %oO4|JkJX
B (61)beta factor B(市场)风险因素 R.yC(r
B (62)bill 账单 43@{JK9G
B (63)bill of exchange 汇票 K2<9mDn&
B (64)bill of landing 提单 D8xmE2%
B (65)bill of materials 用料预计单 jJ5W>Q1mK$
B (66)bill payable 应付票据 %;rHrDP(>
B (67)bill receivable 应收票据 smnSDS
B (68)bin card 存货记录卡 sn)3ZA
B (69)bonus 红利 fc
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B (70)book-keeping 薄记 yI"6Da6|y
B (71)Boston classification 波士顿分类 [Ki0b^
B (72)breakeven chart 保本图 m5r7
B (73)breakeven point 保本点 v^1pN>#%g
B (74)breaking-down time 复位时间 ,=#F//
B (75)budget 预算 z&fwE$Nm
B (76)budget center 预算中心 =,UWX3`f
B (77)budget cost allowance 预算成本折让 |%'
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B (78)budget manual 预算手册 6Q${U7%7
B (79)budget period 预算期间 =_:et0
B (80)budgetary control 预算控制 6,0_)O}\b
B (81)budgeted capacity 预算生产能力 5.MGaU^Z$
B (82)burden 制造费用 zc;|fHW~O
B (83)business center 经营中心 )s%[T-uKi
B (84)business entity 营业个体 FSA1gAW6g
B (85)business unit 经营单位
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B (86)buy-out management 管理性购买产权 P7{gfiB
B (87)by-product 副产品 l=v4Fa0^jF
C (88)called-up share capital 催缴股本 6x%h6<#xh*
C (89)capacity 生产能力 k@z,Iq8
C (90)capacity ratios 生产能力比率 Yo|,]X>/
C (91)capital 资本 t({W
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C (92)capital assets pricing model 资本资产计价模式 Z7= `VNHc
C (93)capital commitment 承诺资本 LILQ\I<<
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C (94)capital employed 已运用的资本 OUhqMVX9C
C (95)capital expenditure 资本支出 BS:+~| 3w
C (96)capital expenditure authorization 资本支出核准 "C I=`=
C (97)capital expenditure control 资本支出控制 &M.66O@
C (98)capital expenditure proposal 资本支出申请 z{o'
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C (99)capital funding planning 资本基金筹集计划 Z)SY.iK.
C (100)capital gain 资本收益 `#;e)1
C (101)capital investment appraisal 资本投资评估 R
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C (102)capital maintenance 资本保全 "-vW
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C (103)capital resource planning 资本资源计划 ]% IT|/;9Y
C (104)capital surplus 资本盈余 9f<MQ6_UU
C (105)capital turnover 资本周转率 SUU !7Yd|
C (106)card 记录卡 W7 #9jo
C (107)cash 现金 Y
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C (108)cash account 现金账户 "gDb1h)8
C (109)cash book 现金账薄 Ljp%CI[i
C (110)cash cow 金牛产品 Aj+2;]M
C (111)cash flow 现金流量 ):b$xNn
C (112)cash discounted 现金贴现 fmb} 2h
C (113)cash flow budget 现金流量预算 $w);5o
C (114)cash flow statement 现金流量表 kNobl
C (115)cash ledger 现金分类账 '|Kmq5)
C (116)cash limit 现金限额 Q+W1lv8R
C (117)CCA 现时成本会计 i;_t I#:A
C (118)center 中心 .K
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C (119)changeover time 变更时间 &L,nqc\3D5
C (120)chartered entity 特许经济个体
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C (121)cheque 支票 3%(N[&LU
C (122)cheque register 支票登记薄 8[E!E)4M
C (123)coin analysis 零钱分类 &C"L
C (124)classification 分类 p IU&^yX>
C (125)clock card 工时卡 A^y|J`k|
C (126)code 代码 aPm`^
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C (127)commitment accounting 承诺确认会计 UHTvCc
C (128)common cost 共同成本 &GB:|I'%7
C (129)company limited by guarantee 有限担保责任公司 IHcD*zQ