A (1)ABC 作业基础成本计算 ,I:m*.q
A (2)absorbed overhead 已吸收制造费用 >*Z{@1*h
A (3)absorption costing 吸收成本计算 Vh [o[ U
A (4)account 账户,报表 @ke})0 `5
A (5)accounting postulate 会计假设 v>cE59('0
A (6)accounting series release 会计公告文件 s!RA_ %8/>
A (7)accounting valuation 会计计价 = &g}Y
A (8)account sale 承销清单 e. Q K%
A (9)accountability concept 经营责任概念
F3r
A (10)accountancy 会计职业 [ BC%$ Sj
A (11)accountant 会计师
*/dsMa
A (12)accounting 会计 i I Nu` >I
A (13)agency cost 代理成本 YH+\rb_
A (14)accounting bases 会计基础 ydFhw}1>
A (15)accounting manual 会计手册 48NXj\L[y
A (16)accounting period 会计期间 Am` A
[rV0
A (17)accounting policies 会计方针 # yRA. ;
A (18)accounting rate of return 会计报酬率 .p*D[o2 9
A (19)accounting reference date 会计参照日 + T-zf@ j
A (20)accounting reference period 会计参照期间 +jZg%$Q!#
A (21)accrual concept 应计概念 w\;9 &;;
A (22)accrual expenses 应计费用 7a_n\]t465
A (23)acid test ration 速动比率(酸性测试比率) !U ~#H_
A (24)acquisition 购置 v2X0Px_
A (25)acquisition accounting 收购会计 }eRG$)'
A (26)activity based accounting 作业基础成本计算 Vwg|? sG_
A (27)adjusting events 调整事项 yN f=Kl
A (28)administrative expenses 行政管理费 I=Dk'M
A (29)advice note 发货通知 W>s9Mp
A (30)amortization 摊销 Pi sr&"A
A (31)analytical review 分析性检查 ?D 9#dGK
A (32)annual equivalent cost 年度等量成本法 yacGJz^f=
A (33)annual report and accounts 年度报告和报表 3EX&.OL!
A (34)appraisal cost 检验成本 Gqb-3n gH
A (35)appropriation account 盈余分配账户 0g uc0 0IN
A (36)articles of association 公司章程细则 bc}OmPE
A (37)assets 资产 Wk#-LkI
A (38)assets cover 资产保障 h_"/@6
A (39)asset value per share 每股资产价值 wmCV%g\.d:
A (40)associated company 联营公司 { RX
|
A (41)attainable standard 可达标准 e
w ,ed U
A (42)attributable profit 可归属利润 ?(UXK hs
A (43)audit 审计 d?X6x
A (44)audit report 审计报告 NGZ >
:
A (45)auditing standards 审计准则 !PTbR4s
A (46)authorized share capital 额定股本 \@"
.
GM%
A (47)available hours 可用小时 M\ 4;d #
A (48)avoidable costs 可避免成本 h#;K9
#x6
B (49)back-to-back loan 易币贷款 w/D m
B (50)backflush accounting 倒退成本计算 5!{
g6=(
B (51)bad debts 坏帐 _ShJ3\,K
B (52)bad debts ratio 坏帐比率 ^`5Yxpz
B (53)bank charges 银行手续费 yk6UuI^/
B (54)bank overdraft 银行透支 PBnn,#
B (55)bank reconciliation 银行存款调节表 T>o# *{q n
B (56)bank statement 银行对账单 {!bJ.O
l
B (57)bankruptcy 破产 : 2d9ZDyD
B (58)basis of apportionment 分摊基础 U4pvQE.m<
B (59)batch 批量 J%B?YO,
B (60)batch costing 分批成本计算 g7yHhF>%X
B (61)beta factor B(市场)风险因素 #$)rwm.jW?
B (62)bill 账单 j !n> d
B (63)bill of exchange 汇票 I<-" J^2
B (64)bill of landing 提单 {oeQK
B (65)bill of materials 用料预计单 zX Pj7K*
B (66)bill payable 应付票据 Q'M Ez
B (67)bill receivable 应收票据 OB@t(KNx*P
B (68)bin card 存货记录卡 -^" ?a]B
B (69)bonus 红利 j2n@8sCSO
B (70)book-keeping 薄记
H;L&G|[
B (71)Boston classification 波士顿分类 ;$;/#8`>
B (72)breakeven chart 保本图 64s;6=
B (73)breakeven point 保本点 +'
4 dP#
B (74)breaking-down time 复位时间 55KL^+-~
B (75)budget 预算 +JVfnTd
B (76)budget center 预算中心 0R%58, R
B (77)budget cost allowance 预算成本折让 \./2Qc,
B (78)budget manual 预算手册 [=!MS?-G
B (79)budget period 预算期间 l'f!za0
B (80)budgetary control 预算控制
bJ}+<##
B (81)budgeted capacity 预算生产能力 E:OeU_\
B (82)burden 制造费用 R o$XbU)
B (83)business center 经营中心 }Pu O$
L
B (84)business entity 营业个体 7!) %%K.z6
B (85)business unit 经营单位 s ``L?9
B (86)buy-out management 管理性购买产权 *r3vTgo$
B (87)by-product 副产品 0~+ k
C (88)called-up share capital 催缴股本 U\6DEnII?!
C (89)capacity 生产能力 bm?TM hC
C (90)capacity ratios 生产能力比率 AV!
cCQ
C (91)capital 资本 t9{EO#o' k
C (92)capital assets pricing model 资本资产计价模式 aoX$,~oI5
C (93)capital commitment 承诺资本 /HD2F_XA
C (94)capital employed 已运用的资本 =c 4U%d2
C (95)capital expenditure 资本支出 @]4 s&;
C (96)capital expenditure authorization 资本支出核准 'M
/&bu r
C (97)capital expenditure control 资本支出控制 Xs_y!l
C (98)capital expenditure proposal 资本支出申请 $
7!GA9Bn
C (99)capital funding planning 资本基金筹集计划
?F
v(4g
C (100)capital gain 资本收益 X2Mj|_#u
C (101)capital investment appraisal 资本投资评估 SO"P3X
C (102)capital maintenance 资本保全 u>#'Y+7
C (103)capital resource planning 资本资源计划 H0 t1& :
C (104)capital surplus 资本盈余 u> Hx#R<*%
C (105)capital turnover 资本周转率 fOAb? :D
C (106)card 记录卡 nX'.'3
C (107)cash 现金 Qg=~n:j
C (108)cash account 现金账户 @ RW %EXKt
C (109)cash book 现金账薄 G= e[TR)i
C (110)cash cow 金牛产品 HS9U.G >
C (111)cash flow 现金流量 [j39A`t7
o
C (112)cash discounted 现金贴现 *^() el,d
C (113)cash flow budget 现金流量预算 471}'3
C (114)cash flow statement 现金流量表 s5 e} X:
C (115)cash ledger 现金分类账 R qR X
C (116)cash limit 现金限额 C? S %fF
C (117)CCA 现时成本会计 GYO"1PM
C (118)center 中心 6W
Zp&pO
C (119)changeover time 变更时间 |1R @Jz`
C (120)chartered entity 特许经济个体 l"CONzm!
C (121)cheque 支票 M-hnB
t
C (122)cheque register 支票登记薄 7dZ!GX?\y
C (123)coin analysis 零钱分类 zT"#9 "["
C (124)classification 分类 |.5d ^z
C (125)clock card 工时卡 *6DKU CA/
C (126)code 代码 10(N |2'q
C (127)commitment accounting 承诺确认会计 +,,~ <Vm
C (128)common cost 共同成本 ,* US) &x
C (129)company limited by guarantee 有限担保责任公司 t|%ul6{gz
