A (1)ABC 作业基础成本计算 2<6UwF
A (2)absorbed overhead 已吸收制造费用 A@'OJRc
A (3)absorption costing 吸收成本计算 l-3~K-k<@
A (4)account 账户,报表 xD 7]C|8o
A (5)accounting postulate 会计假设 +T+#q@
A (6)accounting series release 会计公告文件 OT
v)
A (7)accounting valuation 会计计价 zm#
?W
A (8)account sale 承销清单 {..6>fS
A (9)accountability concept 经营责任概念 9H~n_
A (10)accountancy 会计职业 "
1tH
A (11)accountant 会计师 ->jDb/a{C
A (12)accounting 会计 A}^mdw9
A (13)agency cost 代理成本 ~M$Wd2Th
A (14)accounting bases 会计基础 YYS0`
A (15)accounting manual 会计手册 x~sBzTa
A (16)accounting period 会计期间 _v:SP
L U
A (17)accounting policies 会计方针 QWU-m{@~&
A (18)accounting rate of return 会计报酬率 7$#u
A (19)accounting reference date 会计参照日 (?];VG
A (20)accounting reference period 会计参照期间 y>LBl]
A (21)accrual concept 应计概念 @+DX.9
A (22)accrual expenses 应计费用 3$/IC@+
A (23)acid test ration 速动比率(酸性测试比率) g{LP7D;6
A (24)acquisition 购置 T4F/w|Q
A (25)acquisition accounting 收购会计 {
)Xy%QV
A (26)activity based accounting 作业基础成本计算 j1Ezf=N6`
A (27)adjusting events 调整事项 3XKf!P
A (28)administrative expenses 行政管理费 1mJHued=6
A (29)advice note 发货通知 s[ N@0
A (30)amortization 摊销 ,//S`j$S
A (31)analytical review 分析性检查 ;a3}~s
A (32)annual equivalent cost 年度等量成本法 ZC8wA;!z^
A (33)annual report and accounts 年度报告和报表 |?9HU~B
A (34)appraisal cost 检验成本 0\$2X- c
A (35)appropriation account 盈余分配账户 [Qr"cR^
A (36)articles of association 公司章程细则 |uDdHX8T
A (37)assets 资产 8k79&|
A (38)assets cover 资产保障 <N@Gu!N8
A (39)asset value per share 每股资产价值 *ui</+
A (40)associated company 联营公司 Kpp_|2|@<
A (41)attainable standard 可达标准 R-Sym8c
A (42)attributable profit 可归属利润 wY
}@'pzX
A (43)audit 审计 V8(-
A (44)audit report 审计报告 .^.z2
e
A (45)auditing standards 审计准则 Mi
hg:
A (46)authorized share capital 额定股本 N21smC}
A (47)available hours 可用小时 )e{}V\;q
A (48)avoidable costs 可避免成本 lfg6646?S
B (49)back-to-back loan 易币贷款 .(vwIb8\_
B (50)backflush accounting 倒退成本计算 %)wjR/o
B (51)bad debts 坏帐 x"gVq
~
B (52)bad debts ratio 坏帐比率 g&.=2uP
B (53)bank charges 银行手续费 iQ{VY
^
0
B (54)bank overdraft 银行透支 r*Xuj=
B (55)bank reconciliation 银行存款调节表 _*zt=zn>
B (56)bank statement 银行对账单 _4f;<FL
B (57)bankruptcy 破产 F}zDfY\-
B (58)basis of apportionment 分摊基础 pJ{Y
lS{
B (59)batch 批量 W>LR\]Ti@
B (60)batch costing 分批成本计算 =lC7gS!U
B (61)beta factor B(市场)风险因素 /O9EQ Pm(
B (62)bill 账单 g78^9Y*1
B (63)bill of exchange 汇票 _-\#i
B (64)bill of landing 提单 ?4B`9<j8%
B (65)bill of materials 用料预计单 e# bn#
B (66)bill payable 应付票据 ElXFeJ%[G
B (67)bill receivable 应收票据 liSmjsk
B (68)bin card 存货记录卡 `{Ul!
B (69)bonus 红利 -HuA
\0J
B (70)book-keeping 薄记 `x|?&Ytmf9
B (71)Boston classification 波士顿分类
@8
6f
B (72)breakeven chart 保本图 A=4OWV?
B (73)breakeven point 保本点 9B4&m|g
B (74)breaking-down time 复位时间 #1[u(<AS
B (75)budget 预算 e;jdqF~v!
B (76)budget center 预算中心 v2?ZQeHr_(
B (77)budget cost allowance 预算成本折让 Lr<cMK<
B (78)budget manual 预算手册 [gB+C84%%
B (79)budget period 预算期间 =#\:}@J5I
B (80)budgetary control 预算控制 +q oRP2
B (81)budgeted capacity 预算生产能力 n| ;Im&,
B (82)burden 制造费用 ~m |BC*)
B (83)business center 经营中心 M`>E|"<
B (84)business entity 营业个体 &FD>&WRV
B (85)business unit 经营单位 .u:GjL'$
B (86)buy-out management 管理性购买产权 AR=]=8
B (87)by-product 副产品 $C\BcKlmv
C (88)called-up share capital 催缴股本 Q;u pau
C (89)capacity 生产能力 8_8l.!~
C (90)capacity ratios 生产能力比率 c|%6e(g"L
C (91)capital 资本 m2o0y++TjW
C (92)capital assets pricing model 资本资产计价模式 #S(Hd?34,
C (93)capital commitment 承诺资本 }*-@!wc-N
C (94)capital employed 已运用的资本 ys~x$
C (95)capital expenditure 资本支出 Dj +f]~
C (96)capital expenditure authorization 资本支出核准 `]X>V,
C (97)capital expenditure control 资本支出控制 ..qCPlK;
C (98)capital expenditure proposal 资本支出申请 :>*7=q=
C (99)capital funding planning 资本基金筹集计划 JO;Uus{?
C (100)capital gain 资本收益 9my^
Y9B
C (101)capital investment appraisal 资本投资评估 yw!{MO
C (102)capital maintenance 资本保全 Fp:'M X
C (103)capital resource planning 资本资源计划 E3i4=!Y
C (104)capital surplus 资本盈余 eJSxn1GW
C (105)capital turnover 资本周转率 P%6~&woF
C (106)card 记录卡 :
'c&,oLY
C (107)cash 现金 >bxS3FCX
C (108)cash account 现金账户 `g,..Ns-r
C (109)cash book 现金账薄 ~`/V(r;o
C (110)cash cow 金牛产品 *Uh!>Iv;
C (111)cash flow 现金流量
(=$x.1
C (112)cash discounted 现金贴现 G"6 !{4g
C (113)cash flow budget 现金流量预算 g{Rd=1SK]
C (114)cash flow statement 现金流量表
,>M[@4`,U
C (115)cash ledger 现金分类账 g
:OI
C (116)cash limit 现金限额 Th%zn2R B
C (117)CCA 现时成本会计 Kgv T"s.
C (118)center 中心 H[gWGbPq7
C (119)changeover time 变更时间 U(Zq= M
C (120)chartered entity 特许经济个体 -12U4h<e
C (121)cheque 支票 \lY
_~*J
C (122)cheque register 支票登记薄 ZoeD:xnh[
C (123)coin analysis 零钱分类 C}X\|J
C (124)classification 分类 "8/,Y"W"
C (125)clock card 工时卡 !W\+#ez
C (126)code 代码 dI2
V>vk
C (127)commitment accounting 承诺确认会计 -} +[
C (128)common cost 共同成本 TseGXYH
C (129)company limited by guarantee 有限担保责任公司 : +u]S2u{