A (1)ABC 作业基础成本计算 >.{
..~"K
A (2)absorbed overhead 已吸收制造费用 eaX`S.!jR
A (3)absorption costing 吸收成本计算 T@yH.4D
A (4)account 账户,报表 (la<X<w
A (5)accounting postulate 会计假设 tMAa$XrZj
A (6)accounting series release 会计公告文件 j%p~.kW5
A (7)accounting valuation 会计计价 2jhVmK
A (8)account sale 承销清单 K,IOD
t
A (9)accountability concept 经营责任概念 &]LwK5SR
A (10)accountancy 会计职业 rB4#}+Uq
A (11)accountant 会计师 p,tB
A (12)accounting 会计 EW5S%Y
A (13)agency cost 代理成本 7
Ck;LF}>0
A (14)accounting bases 会计基础 Y~vTFOI
A (15)accounting manual 会计手册 *0c
}`|
A (16)accounting period 会计期间 E<\\ 'VF
A (17)accounting policies 会计方针 "L8V!M_e
A (18)accounting rate of return 会计报酬率 >`{i[60r
A (19)accounting reference date 会计参照日 y5Pw*?kn
A (20)accounting reference period 会计参照期间 (VO Ka
A (21)accrual concept 应计概念 COHJJONR
A (22)accrual expenses 应计费用 Q%eBm
_r;
A (23)acid test ration 速动比率(酸性测试比率) .vW~(ZuD
A (24)acquisition 购置
ESomw
A (25)acquisition accounting 收购会计 ) F~>
A (26)activity based accounting 作业基础成本计算 ~HYP:6f
A (27)adjusting events 调整事项 \s+MHa&
A (28)administrative expenses 行政管理费 }TF<C!]
A (29)advice note 发货通知 D~?kv
yJ
A (30)amortization 摊销 gZ+I(
o{
A (31)analytical review 分析性检查 4X\*kF%
A (32)annual equivalent cost 年度等量成本法 3P6'*pZ
A (33)annual report and accounts 年度报告和报表 V
uPET
A (34)appraisal cost 检验成本 :?UIy
N?
A (35)appropriation account 盈余分配账户 3FXMM&w
A (36)articles of association 公司章程细则 |E~X]_Y
A (37)assets 资产 ^&6NB)6
A (38)assets cover 资产保障 N )!v-z,k
A (39)asset value per share 每股资产价值 z9+94<J
A (40)associated company 联营公司 /y!Vs`PZ!
A (41)attainable standard 可达标准 u}:O[DG
A (42)attributable profit 可归属利润 2ga}d5lu
A (43)audit 审计 6)3eB{$;
A (44)audit report 审计报告 f.f4<_v'h
A (45)auditing standards 审计准则 O#EBR<CuK
A (46)authorized share capital 额定股本 <Z__Q
A (47)available hours 可用小时 6=g7|}
A (48)avoidable costs 可避免成本 +[qkG.
O
B (49)back-to-back loan 易币贷款 -of= Lp
B (50)backflush accounting 倒退成本计算 j |i6/Pk9J
B (51)bad debts 坏帐 m[bu(q z
B (52)bad debts ratio 坏帐比率 UF%5/Si
VX
B (53)bank charges 银行手续费 q@sH@-z4]
B (54)bank overdraft 银行透支 ?hmb"^vlG
B (55)bank reconciliation 银行存款调节表 9@1W= sl
B (56)bank statement 银行对账单 )KuvG:+9W
B (57)bankruptcy 破产 eLTNnz
B (58)basis of apportionment 分摊基础 dXDD/8E
B (59)batch 批量 IW1\vfe
B (60)batch costing 分批成本计算 Kje+Niz7
B (61)beta factor B(市场)风险因素 6wd]X-G++
B (62)bill 账单 EK#m?O:>
B (63)bill of exchange 汇票 i3"sArP"|
B (64)bill of landing 提单 {S}@P~H=
B (65)bill of materials 用料预计单 m2! 7M%]GC
B (66)bill payable 应付票据 "pPNlV]UA^
B (67)bill receivable 应收票据 [>:gwl
_\
B (68)bin card 存货记录卡 L[bGO|O
B (69)bonus 红利 c[y8"M5
B (70)book-keeping 薄记 :L[6a>"neE
B (71)Boston classification 波士顿分类 IYO,/ kbf
B (72)breakeven chart 保本图 D1n2Z:9
B (73)breakeven point 保本点 #TWc` 8
B (74)breaking-down time 复位时间 &f yFU
g
B (75)budget 预算 O9_YVE/-]
B (76)budget center 预算中心 GVM#Xl}w9
B (77)budget cost allowance 预算成本折让 q"Md)?5N
B (78)budget manual 预算手册 @Y,F&8a$
B (79)budget period 预算期间 d!t@A
B (80)budgetary control 预算控制 Ueeay^zN
B (81)budgeted capacity 预算生产能力 AWDjj\Q4
B (82)burden 制造费用 #TgJ d
B (83)business center 经营中心 ]xG8vy
B (84)business entity 营业个体 2T5xSpC
B (85)business unit 经营单位 m?j!0>
B (86)buy-out management 管理性购买产权 w!}1oy
B (87)by-product 副产品 7&3URglsL"
C (88)called-up share capital 催缴股本 K_5&_P1
C (89)capacity 生产能力 jvV8`BQ{
C (90)capacity ratios 生产能力比率 &~%@QC/
C (91)capital 资本 [86'/:L\2
C (92)capital assets pricing model 资本资产计价模式
nB5[]x'
C (93)capital commitment 承诺资本 x/7G0K2\}
C (94)capital employed 已运用的资本 O0~d6Ba
C (95)capital expenditure 资本支出 Q]wM/7
C (96)capital expenditure authorization 资本支出核准 h Nle;&*F
C (97)capital expenditure control 资本支出控制 95Qz1*TR
C (98)capital expenditure proposal 资本支出申请 ?6QJP|kE
C (99)capital funding planning 资本基金筹集计划 %wf|nnieZ
C (100)capital gain 资本收益 qX(%Wn;n
C (101)capital investment appraisal 资本投资评估 dM UDLr-
C (102)capital maintenance 资本保全 i .N1Cvp&
C (103)capital resource planning 资本资源计划 'y?|shV{]
C (104)capital surplus 资本盈余 v-3zav
C (105)capital turnover 资本周转率 AD\<}/3U
C (106)card 记录卡 HD{`w1vcN
C (107)cash 现金 }$U[5wL,_
C (108)cash account 现金账户 Xa@wN/"F
C (109)cash book 现金账薄
nvPE
N
C (110)cash cow 金牛产品 ~vGtNMQg
C (111)cash flow 现金流量 pxxFm~"d
C (112)cash discounted 现金贴现 L"iyjL<M
C (113)cash flow budget 现金流量预算 [M^[61
C (114)cash flow statement 现金流量表 EYxRw
C (115)cash ledger 现金分类账 p'uz2/g
C (116)cash limit 现金限额 @;fE%N
C (117)CCA 现时成本会计 pRvs;klf
C (118)center 中心 Yp]G)}'R
C (119)changeover time 变更时间 ZZU 8B?)
C (120)chartered entity 特许经济个体 yXA f
C (121)cheque 支票 1
N!g`=}
C (122)cheque register 支票登记薄 {z /^X<T
C (123)coin analysis 零钱分类
f_!`~`04
C (124)classification 分类 .4<U*X
kt
C (125)clock card 工时卡 1Wk
EPj,
C (126)code 代码 9ET+k(wI@
C (127)commitment accounting 承诺确认会计 <aaDW
C (128)common cost 共同成本 50ew/fZj|
C (129)company limited by guarantee 有限担保责任公司 %^=!s