A (1)ABC 作业基础成本计算 :}{,u6\
A (2)absorbed overhead 已吸收制造费用 #z&@f
A (3)absorption costing 吸收成本计算 $5v:z
A (4)account 账户,报表 @yxF/eeEy+
A (5)accounting postulate 会计假设 U%T{~f
A (6)accounting series release 会计公告文件 XmI63W*
A (7)accounting valuation 会计计价 TW)~&;1l
A (8)account sale 承销清单 Bq*aP*jv
A (9)accountability concept 经营责任概念 ,I^:xw_
A (10)accountancy 会计职业 riz[
AAB
A (11)accountant 会计师 ,HHCgN
A (12)accounting 会计 4pG!m&4]ze
A (13)agency cost 代理成本 p6|RV(?8
A (14)accounting bases 会计基础 au~}s |#
A (15)accounting manual 会计手册 XPd@>2
A (16)accounting period 会计期间 h&O8e;S#
A (17)accounting policies 会计方针 k%2Rv4)hU
A (18)accounting rate of return 会计报酬率 J%SuiT$L&Y
A (19)accounting reference date 会计参照日 ML-?#jNa<
A (20)accounting reference period 会计参照期间 CF0i72ul5
A (21)accrual concept 应计概念 Nub)]S>_/t
A (22)accrual expenses 应计费用 Bkh1VAT
A (23)acid test ration 速动比率(酸性测试比率) vAH `tPi>
A (24)acquisition 购置 c2fqueK|:W
A (25)acquisition accounting 收购会计 b9cY
A (26)activity based accounting 作业基础成本计算 #s]'2O
A (27)adjusting events 调整事项 l.@&B@5F
A (28)administrative expenses 行政管理费 H){lXR/#u
A (29)advice note 发货通知 iciw 54;4
A (30)amortization 摊销 e=#'rDm
A (31)analytical review 分析性检查 hQPNxpe
A (32)annual equivalent cost 年度等量成本法 "o6a{
KY(
A (33)annual report and accounts 年度报告和报表 jGaI6
G'N
A (34)appraisal cost 检验成本 |
l|7[
A (35)appropriation account 盈余分配账户 nr>Os@\BU
A (36)articles of association 公司章程细则 }<KQ+
A (37)assets 资产 8P[aX3T7G
A (38)assets cover 资产保障 \\{+t<?J
A (39)asset value per share 每股资产价值 :$5$H
A (40)associated company 联营公司 &m8Z3+Ea
A (41)attainable standard 可达标准 l
%M0^d6M
A (42)attributable profit 可归属利润 Lj#K^c Ee
A (43)audit 审计 71(C@/J
A (44)audit report 审计报告 =}^J6+TVL
A (45)auditing standards 审计准则 &>$+O>c ,
A (46)authorized share capital 额定股本 wOU\&u|
A (47)available hours 可用小时
1Bh
d-
A (48)avoidable costs 可避免成本 TeXt'G=M
B (49)back-to-back loan 易币贷款 ?D8
+wj
B (50)backflush accounting 倒退成本计算 1p }:K`#{
B (51)bad debts 坏帐 O\&[|sGY{
B (52)bad debts ratio 坏帐比率 DSX.84
B (53)bank charges 银行手续费 v[J"/
:]
B (54)bank overdraft 银行透支 e_Un:r@)
B (55)bank reconciliation 银行存款调节表 *%;+3SV
B (56)bank statement 银行对账单 >jH%n(TcC
B (57)bankruptcy 破产 g*%z{w
B (58)basis of apportionment 分摊基础 z [9f
B (59)batch 批量 w0(1o_F7.
B (60)batch costing 分批成本计算 &w"1VOV<
B (61)beta factor B(市场)风险因素 2(5<Wj"
B (62)bill 账单 M*n@djL$\~
B (63)bill of exchange 汇票 k/]4L!/ T
B (64)bill of landing 提单
Vq>$Zlv
S
B (65)bill of materials 用料预计单 2T >K!jS
B (66)bill payable 应付票据 v"3($?au0
B (67)bill receivable 应收票据 l Taw6;
B (68)bin card 存货记录卡 \Jy/
a-
B (69)bonus 红利 eemw
I
B (70)book-keeping 薄记 f9FEH7S68
B (71)Boston classification 波士顿分类 !gbPxfH:6
B (72)breakeven chart 保本图 BfOQ/k))
B (73)breakeven point 保本点 !wNj;ST*
B (74)breaking-down time 复位时间 uS}qy-8J
B (75)budget 预算 c4i%9E+Af
B (76)budget center 预算中心 BK;Gh0mp
B (77)budget cost allowance 预算成本折让 ) u
Sg;B4
B (78)budget manual 预算手册 .XTR
HL*:
B (79)budget period 预算期间 3I):W9$Qp
B (80)budgetary control 预算控制 gR\-%<42
B (81)budgeted capacity 预算生产能力 Ww)p&don
B (82)burden 制造费用 '"Z\8;5i
B (83)business center 经营中心 (Xv'Te?
B (84)business entity 营业个体 sjIUW$
B (85)business unit 经营单位 C(@#I7 G
B (86)buy-out management 管理性购买产权 ":!7R<t
B (87)by-product 副产品 |0N6]%r
C (88)called-up share capital 催缴股本 hw9qnSeRy
C (89)capacity 生产能力 2/F";tc\'
C (90)capacity ratios 生产能力比率 e:uk``\
C (91)capital 资本 2*)2c[/0F
C (92)capital assets pricing model 资本资产计价模式 '^10sf`"
C (93)capital commitment 承诺资本 qr<RMs
C (94)capital employed 已运用的资本 J<;@RK,c_
C (95)capital expenditure 资本支出 cM 5V%w
C (96)capital expenditure authorization 资本支出核准 (2uF<$7(
C (97)capital expenditure control 资本支出控制 oo4aw1d
C (98)capital expenditure proposal 资本支出申请 8gn12._x
C (99)capital funding planning 资本基金筹集计划 7H!/et?S,
C (100)capital gain 资本收益 $s.:H4:I
C (101)capital investment appraisal 资本投资评估 #Ex NiFZ
C (102)capital maintenance 资本保全 :f_fp(T
C (103)capital resource planning 资本资源计划 0 *^>/*
C (104)capital surplus 资本盈余 =`pH2SJT
C (105)capital turnover 资本周转率 I 6-.;)McO
C (106)card 记录卡 }huFv*<@'
C (107)cash 现金 ` G-V
%
C (108)cash account 现金账户 rHaj~s 4
C (109)cash book 现金账薄 iO@UzD#v
C (110)cash cow 金牛产品 A29R5
C (111)cash flow 现金流量 #UesXv
C (112)cash discounted 现金贴现 .$"13"
C (113)cash flow budget 现金流量预算 uEui{_2$
C (114)cash flow statement 现金流量表 h"3Mj*s
C (115)cash ledger 现金分类账 N5d)&a
7?
C (116)cash limit 现金限额 \`U=pZJ
C (117)CCA 现时成本会计 (J 1:J
C (118)center 中心 Q5xQ5Le
C (119)changeover time 变更时间 NpLZ
,|H
C (120)chartered entity 特许经济个体 W\Df:P {<
C (121)cheque 支票 qd<-{
C (122)cheque register 支票登记薄 v2
l*n
C (123)coin analysis 零钱分类 LE}V{%)xD
C (124)classification 分类 7SJR_G6,{
C (125)clock card 工时卡 lW|`8ykp
C (126)code 代码 Bw/8-:eb
C (127)commitment accounting 承诺确认会计 S7
!;Z@
C (128)common cost 共同成本 {&ykpu090
C (129)company limited by guarantee 有限担保责任公司 <BiSx