A (1)ABC 作业基础成本计算 F,{mF2U*$
A (2)absorbed overhead 已吸收制造费用 &'x~<rx
A (3)absorption costing 吸收成本计算 tw>2<zmSi%
A (4)account 账户,报表 !7
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A (5)accounting postulate 会计假设 `r -jWK\
A (6)accounting series release 会计公告文件 d.^g#&h
A (7)accounting valuation 会计计价 [104;g <
A (8)account sale 承销清单 }}{n|l+R5
A (9)accountability concept 经营责任概念 =i&,I{3
A (10)accountancy 会计职业 S k~"-HL|
A (11)accountant 会计师 52dD(
A (12)accounting 会计 v$W[(
A (13)agency cost 代理成本 8s@N NjV
A (14)accounting bases 会计基础 w_xca(
A (15)accounting manual 会计手册 WXl+w7jr
A (16)accounting period 会计期间 \ph.c*c
A (17)accounting policies 会计方针 4
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A (18)accounting rate of return 会计报酬率 DS<1"4 b|
A (19)accounting reference date 会计参照日 BzP,Tu{,
A (20)accounting reference period 会计参照期间 4=xi)qF/@
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 _!R$a-
A (23)acid test ration 速动比率(酸性测试比率) x8PT+KC
A (24)acquisition 购置 #Ub_m@@4
A (25)acquisition accounting 收购会计 7{L4a\JzT
A (26)activity based accounting 作业基础成本计算 DPTk5o[
A (27)adjusting events 调整事项 t'vt'[~,U
A (28)administrative expenses 行政管理费 $(aq;DR
A (29)advice note 发货通知 fkBL`[v)4
A (30)amortization 摊销 6<._^hyq
A (31)analytical review 分析性检查 " B#|C'
A (32)annual equivalent cost 年度等量成本法 @h
%V:c
A (33)annual report and accounts 年度报告和报表 )U?_&LY)[M
A (34)appraisal cost 检验成本 <U@N^#
A (35)appropriation account 盈余分配账户 ?pTX4a&>
A (36)articles of association 公司章程细则 NQk aW)
A (37)assets 资产 Y$ys4X
A (38)assets cover 资产保障 ~#A}=,4>
A (39)asset value per share 每股资产价值 /SD}`GxH
A (40)associated company 联营公司 h[ DNhR
A (41)attainable standard 可达标准 <v:VA!]
A (42)attributable profit 可归属利润 ?Z7`TnG$uf
A (43)audit 审计 }02`ve*
A (44)audit report 审计报告 9-KhJq%
A (45)auditing standards 审计准则 {^VtD
A (46)authorized share capital 额定股本 &O&HczO
A (47)available hours 可用小时 #jQauO
A (48)avoidable costs 可避免成本 t4WB^dHYp
B (49)back-to-back loan 易币贷款 )'_[R@ThB
B (50)backflush accounting 倒退成本计算 .+9hm|
B (51)bad debts 坏帐 { mi}3/
B (52)bad debts ratio 坏帐比率 ]pax,|+$C
B (53)bank charges 银行手续费 Zd*$^P,|
B (54)bank overdraft 银行透支 CLR1CGnn7
B (55)bank reconciliation 银行存款调节表 LKIMT
B (56)bank statement 银行对账单 H U|.5tP
B (57)bankruptcy 破产 eUyF
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B (58)basis of apportionment 分摊基础 I"07x'Ahq3
B (59)batch 批量 nw+~:c
B (60)batch costing 分批成本计算 RgJ@J/p"
B (61)beta factor B(市场)风险因素 MMM
tB6
B (62)bill 账单 `ONjEl
B (63)bill of exchange 汇票 ;H_/o+
B (64)bill of landing 提单 ZZw`8 E
B (65)bill of materials 用料预计单 4T@:_G2b
B (66)bill payable 应付票据 \Pg~j\;F]
B (67)bill receivable 应收票据 !#tVQ2O
B (68)bin card 存货记录卡 ej
ROJXB
B (69)bonus 红利 CdolZW-!"
B (70)book-keeping 薄记 f98,2I(>`+
B (71)Boston classification 波士顿分类 TlqHj
B (72)breakeven chart 保本图 SK<Rk
B (73)breakeven point 保本点 [2%[~&4
B (74)breaking-down time 复位时间 =kjKK
B (75)budget 预算 6K/RO)
B (76)budget center 预算中心 #@XBHJ
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B (77)budget cost allowance 预算成本折让 l& :EKh
B (78)budget manual 预算手册 .Ro/ioq
B (79)budget period 预算期间 Q#bW"},^k
B (80)budgetary control 预算控制 Av X1*
B (81)budgeted capacity 预算生产能力 7=G2sOC
B (82)burden 制造费用 Kb.qv)6i*
B (83)business center 经营中心 2w?q7N%
B (84)business entity 营业个体 vwCQvt
B (85)business unit 经营单位 @CMI$}!{V
B (86)buy-out management 管理性购买产权 `KJ(. m
B (87)by-product 副产品 mzgt>Qtkz=
C (88)called-up share capital 催缴股本 %pC<T*f
C (89)capacity 生产能力 !FEc:qH
C (90)capacity ratios 生产能力比率 6x+ujUBkK
C (91)capital 资本
{15j'Qwm
C (92)capital assets pricing model 资本资产计价模式 d
t/AAk6
C (93)capital commitment 承诺资本 H;Wrcf2
C (94)capital employed 已运用的资本 ("$/sT
C (95)capital expenditure 资本支出 XlmX3RU
C (96)capital expenditure authorization 资本支出核准 a)_3r]sv^
C (97)capital expenditure control 资本支出控制 'o AmA=
C (98)capital expenditure proposal 资本支出申请 XJ18(Q|w'
C (99)capital funding planning 资本基金筹集计划 w^yb`\$
C (100)capital gain 资本收益 "T
Zq")-
C (101)capital investment appraisal 资本投资评估 S|85g1}t
C (102)capital maintenance 资本保全 S}6Ld(_
C (103)capital resource planning 资本资源计划 LGP"S5V
C (104)capital surplus 资本盈余 ;kFD769DLw
C (105)capital turnover 资本周转率 ' \JE>#
C (106)card 记录卡 )M0YX?5AR
C (107)cash 现金 v 6 ~9)\!j
C (108)cash account 现金账户 inh0p
^
C (109)cash book 现金账薄 I!x.bp~V!
C (110)cash cow 金牛产品 Y:^hd809
C (111)cash flow 现金流量 (q)}`1d'
C (112)cash discounted 现金贴现 'Wlbh:=$
C (113)cash flow budget 现金流量预算 !fh (k
C (114)cash flow statement 现金流量表 {)YbksrJ{
C (115)cash ledger 现金分类账 ^T=9j.e'ja
C (116)cash limit 现金限额
`Os=cMR
C (117)CCA 现时成本会计 Fmk:[hMw
C (118)center 中心 _v!7
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C (119)changeover time 变更时间 A8{jEJ=)P
C (120)chartered entity 特许经济个体 $?= $F
C (121)cheque 支票 ]so/AdT9hA
C (122)cheque register 支票登记薄 %~rEJB@{
C (123)coin analysis 零钱分类 lriezI
C (124)classification 分类 byHc0ktI\
C (125)clock card 工时卡 73Dxf -
C (126)code 代码 (tK_(gO
C (127)commitment accounting 承诺确认会计 ^<;W+dWdU
C (128)common cost 共同成本 U2Ve @.
C (129)company limited by guarantee 有限担保责任公司 L+t
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