A (1)ABC 作业基础成本计算
mR!rn^<l
A (2)absorbed overhead 已吸收制造费用 ,aYU$~o#
A (3)absorption costing 吸收成本计算 .CvFE~
A (4)account 账户,报表
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A (5)accounting postulate 会计假设 PgTDjEo
A (6)accounting series release 会计公告文件 n8Q*
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A (7)accounting valuation 会计计价 m/KjJ"s,
A (8)account sale 承销清单 "p`o]$Wv
A (9)accountability concept 经营责任概念 Djyp3uUA/
A (10)accountancy 会计职业 M.t@@wq
A (11)accountant 会计师 cPm~`
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A (12)accounting 会计 0ovZ&l
A (13)agency cost 代理成本 [}@n*D$
A (14)accounting bases 会计基础 oM2|]ew)
A (15)accounting manual 会计手册 %/X2 l
A (16)accounting period 会计期间 =_uol8v
A (17)accounting policies 会计方针 Slo9#26
A (18)accounting rate of return 会计报酬率 4"z;CGE7
A (19)accounting reference date 会计参照日 h9U+%=^O
A (20)accounting reference period 会计参照期间 Qz# 3p3N?
A (21)accrual concept 应计概念 8Y7 @D$=w
A (22)accrual expenses 应计费用 RpU Lm1b
A (23)acid test ration 速动比率(酸性测试比率) qZ233pc
A (24)acquisition 购置 q'by;g*m
A (25)acquisition accounting 收购会计 w
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A (26)activity based accounting 作业基础成本计算 QW,cn7
A (27)adjusting events 调整事项 _J` |<}?t;
A (28)administrative expenses 行政管理费 ~U/8 @gR
A (29)advice note 发货通知 NuIT{3S
A (30)amortization 摊销 .$UTH@;7
A (31)analytical review 分析性检查 |iAEDZn
A (32)annual equivalent cost 年度等量成本法 pAMo
XJ`
A (33)annual report and accounts 年度报告和报表 U>bP}[&S
A (34)appraisal cost 检验成本 \3L$I-]m
A (35)appropriation account 盈余分配账户 QaIi.*tic
A (36)articles of association 公司章程细则 CJ0$;et
A (37)assets 资产 f>p; siR)
A (38)assets cover 资产保障 {a[Uv
A (39)asset value per share 每股资产价值 R !jhwY$
A (40)associated company 联营公司 ]}_p3W "Y9
A (41)attainable standard 可达标准 +BU0 6lLD
A (42)attributable profit 可归属利润 MkkA{p
A (43)audit 审计 2V
4`s'
A (44)audit report 审计报告 >s44
A (45)auditing standards 审计准则 |G>q:]+AV
A (46)authorized share capital 额定股本 *h>O
W
A (47)available hours 可用小时 N&x@_t""
A (48)avoidable costs 可避免成本 PnI)n=(\
B (49)back-to-back loan 易币贷款 3Gj(z:)b
B (50)backflush accounting 倒退成本计算 l.sm~/
B (51)bad debts 坏帐 :fl*w""V@
B (52)bad debts ratio 坏帐比率 3&O%
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B (53)bank charges 银行手续费 ?`za-+<r<
B (54)bank overdraft 银行透支 L,f^mX0<
B (55)bank reconciliation 银行存款调节表 i?lX,9%
B (56)bank statement 银行对账单 3O #~dFnp
B (57)bankruptcy 破产 /\6}SG;
B (58)basis of apportionment 分摊基础 *o
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B (59)batch 批量
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B (60)batch costing 分批成本计算 M4R%Gr,La
B (61)beta factor B(市场)风险因素 unx;m$-c
B (62)bill 账单 ?SHc}iaU#
B (63)bill of exchange 汇票 GH[
U!J
B (64)bill of landing 提单 ": mCZUt
B (65)bill of materials 用料预计单 u!hqq^1
B (66)bill payable 应付票据 kt;}]O2%R
B (67)bill receivable 应收票据 ~3LhcU-
B (68)bin card 存货记录卡 0=3FO}[u
B (69)bonus 红利 !a.
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B (70)book-keeping 薄记 R~U2/6V
B (71)Boston classification 波士顿分类 e{c._zr,
B (72)breakeven chart 保本图 n P0Ziu'{
B (73)breakeven point 保本点 ?,.HA@T
%
B (74)breaking-down time 复位时间 40`9t Xn
B (75)budget 预算 r0rJ.}!
B (76)budget center 预算中心 `HE>%=]b
B (77)budget cost allowance 预算成本折让 ?FkQe~FN{
B (78)budget manual 预算手册
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B (79)budget period 预算期间 u40b?
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B (80)budgetary control 预算控制 }Z~pfm_S
B (81)budgeted capacity 预算生产能力 9\\@I
=;
B (82)burden 制造费用 gEcnn.(S
B (83)business center 经营中心 s^{{@O.
B (84)business entity 营业个体 KfJ c
B (85)business unit 经营单位 pZni,<Q
B (86)buy-out management 管理性购买产权 Dx9$H++6$X
B (87)by-product 副产品 'XC&BWJ
C (88)called-up share capital 催缴股本 S-H-tFy\\
C (89)capacity 生产能力 sDz)_;;%
C (90)capacity ratios 生产能力比率 >[A65q'
C (91)capital 资本 eH"qI2
A
C (92)capital assets pricing model 资本资产计价模式 +z~!#j4Q
C (93)capital commitment 承诺资本 ^sr:N5~z`
C (94)capital employed 已运用的资本 *y":@T
C (95)capital expenditure 资本支出 O=4ceEmz
C (96)capital expenditure authorization 资本支出核准 [|c@
Yw
C (97)capital expenditure control 资本支出控制 xCmI7$uQ#
C (98)capital expenditure proposal 资本支出申请 v@}1WGY
C (99)capital funding planning 资本基金筹集计划 2zmQp
C (100)capital gain 资本收益 D}k-2RM2k
C (101)capital investment appraisal 资本投资评估 GN~[xXJU
C (102)capital maintenance 资本保全 =Qjw.6@
C (103)capital resource planning 资本资源计划 vTe$77n
C (104)capital surplus 资本盈余 y \mut
m
C (105)capital turnover 资本周转率 r1^m#!=B
C (106)card 记录卡 $?CBX27AV
C (107)cash 现金
ve6N
C (108)cash account 现金账户 FVvv
C (109)cash book 现金账薄 URmAI8fq*M
C (110)cash cow 金牛产品 rU2YMghE
C (111)cash flow 现金流量 (}/.4xE
C (112)cash discounted 现金贴现 K%aPl~e
C (113)cash flow budget 现金流量预算 vUodp#s
C (114)cash flow statement 现金流量表 E)rOlh7
C (115)cash ledger 现金分类账 -Ib+#pX
C (116)cash limit 现金限额 GDNh?R
C (117)CCA 现时成本会计 a
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C (118)center 中心 Mo?t[]L
C (119)changeover time 变更时间 =0!\F~
C (120)chartered entity 特许经济个体 yP1Y3Tga=
C (121)cheque 支票 u+I r:k
C (122)cheque register 支票登记薄 :!Y?j{sGU
C (123)coin analysis 零钱分类 ^J*G%*
C (124)classification 分类 d
=B@EyN
C (125)clock card 工时卡 .5#tB*H
C (126)code 代码 FJwZo}<6E
C (127)commitment accounting 承诺确认会计 8-y: == C
C (128)common cost 共同成本 R|Q_W X
C (129)company limited by guarantee 有限担保责任公司 #sm_.?P