A (1)ABC 作业基础成本计算 )+O r
A (2)absorbed overhead 已吸收制造费用 3=4SGt5m
A (3)absorption costing 吸收成本计算 {0jIY
A (4)account 账户,报表 !DjT<dxf
A (5)accounting postulate 会计假设 cHvF* A
A (6)accounting series release 会计公告文件 \ a-CN>
A (7)accounting valuation 会计计价 ]= x
1`j
A (8)account sale 承销清单 j^u[F"
A (9)accountability concept 经营责任概念 *crw^e
A (10)accountancy 会计职业 \MYU<6{u
A (11)accountant 会计师 z)L}ECZh9
A (12)accounting 会计 m^Lj+=Z"
A (13)agency cost 代理成本 r:.uBc&_
A (14)accounting bases 会计基础 9fVj
8G
A (15)accounting manual 会计手册 KjR4=9MD
A (16)accounting period 会计期间 0-e
A (17)accounting policies 会计方针 saK;[&I*
A (18)accounting rate of return 会计报酬率 CUhV$A#oo
A (19)accounting reference date 会计参照日 WVL#s?=g
A (20)accounting reference period 会计参照期间 }ymvC
A (21)accrual concept 应计概念 t3F?>G#y
A (22)accrual expenses 应计费用 LdTIR]
A (23)acid test ration 速动比率(酸性测试比率) :k"rhI
A (24)acquisition 购置 [ #]jC[
A (25)acquisition accounting 收购会计 ;~tsF.=
A (26)activity based accounting 作业基础成本计算 IKm&xzV-
A (27)adjusting events 调整事项 DzDj)7
A (28)administrative expenses 行政管理费 el@XK}<dr
A (29)advice note 发货通知 gL]'B!dGd
A (30)amortization 摊销 &6"P7X
A (31)analytical review 分析性检查 Va9q`XbyO
A (32)annual equivalent cost 年度等量成本法 d(l|hmj4j9
A (33)annual report and accounts 年度报告和报表 i,OKfXp
A (34)appraisal cost 检验成本 !k h{9I>M
A (35)appropriation account 盈余分配账户 t"YIq/08
A (36)articles of association 公司章程细则 gX/NtO%
A (37)assets 资产 /?3:X*
A (38)assets cover 资产保障
^CQ1I0
A (39)asset value per share 每股资产价值 r@$B'CsLj
A (40)associated company 联营公司 ,C!n}+27
A (41)attainable standard 可达标准 >(tO
QeN
A (42)attributable profit 可归属利润 i[=C_+2
A (43)audit 审计 9.8,q
A (44)audit report 审计报告 IQ{?_'
A (45)auditing standards 审计准则 u9>6|w+
A (46)authorized share capital 额定股本 =HPu{K$
A (47)available hours 可用小时 V4?Oc2mS
A (48)avoidable costs 可避免成本 DcU C,
B (49)back-to-back loan 易币贷款 @.o@-3k
B (50)backflush accounting 倒退成本计算 3:" &Z6t#
B (51)bad debts 坏帐 !fZLQc
B (52)bad debts ratio 坏帐比率 E4m:1=Nd~]
B (53)bank charges 银行手续费 $h]NXC6J
B (54)bank overdraft 银行透支 !rHx}n{rw
B (55)bank reconciliation 银行存款调节表 q]ZSjJ
B (56)bank statement 银行对账单 Ut;'Gk
B (57)bankruptcy 破产 w{P6i<J
B (58)basis of apportionment 分摊基础 3Q$c'C
B (59)batch 批量
S-P{/;c@
B (60)batch costing 分批成本计算 |KaR
n;BM
B (61)beta factor B(市场)风险因素 l'2H4W_+
B (62)bill 账单 J" wKR y
B (63)bill of exchange 汇票 \)GR\~z0h
B (64)bill of landing 提单 dqwWfn1lt
B (65)bill of materials 用料预计单 KDaN-r^{%
B (66)bill payable 应付票据 8q*";>*
B (67)bill receivable 应收票据 dk4D+*R
B (68)bin card 存货记录卡 K Dz]w
Nf
B (69)bonus 红利 s?+fPOF
B (70)book-keeping 薄记 JP_kQ
B (71)Boston classification 波士顿分类 M/)
B" q
B (72)breakeven chart 保本图 f~v"zT
B (73)breakeven point 保本点 w%I8CU_}.
B (74)breaking-down time 复位时间 M)tv;!eQ
B (75)budget 预算 :'ihE\j
B (76)budget center 预算中心 X
iw@
B (77)budget cost allowance 预算成本折让 JQH7ZaN
B (78)budget manual 预算手册 6.UKB<sV
B (79)budget period 预算期间 8iOO1I?+
B (80)budgetary control 预算控制 VX&WlG`wa
B (81)budgeted capacity 预算生产能力 @oA0{&G{
B (82)burden 制造费用 *CT.G'bQX
B (83)business center 经营中心 ef,F[-2^o
B (84)business entity 营业个体 P_mi)@
B (85)business unit 经营单位 @7]
\y7D
B (86)buy-out management 管理性购买产权 <YSg~T
B (87)by-product 副产品 Djyp3uUA/
C (88)called-up share capital 催缴股本 m"q/,}DR
C (89)capacity 生产能力 5C*?1&
!
C (90)capacity ratios 生产能力比率 0ovZ&l
C (91)capital 资本 [}@n*D$
C (92)capital assets pricing model 资本资产计价模式 oM2|]ew)
C (93)capital commitment 承诺资本 "C& J wm?
C (94)capital employed 已运用的资本 "s>
>V,
C (95)capital expenditure 资本支出 QWQ!Ak
C (96)capital expenditure authorization 资本支出核准 ^YqbjL
C (97)capital expenditure control 资本支出控制 +!G4tA$g
C (98)capital expenditure proposal 资本支出申请 `{%-*f^
C (99)capital funding planning 资本基金筹集计划 q1P :^<[
C (100)capital gain 资本收益 #*\Ry/9Q
C (101)capital investment appraisal 资本投资评估 YI/{TL8*KK
C (102)capital maintenance 资本保全 hO%Y{Gg
C (103)capital resource planning 资本资源计划 i5Eeg`NMl
C (104)capital surplus 资本盈余 i{P%{hVb
C (105)capital turnover 资本周转率 \y@ eBW
C (106)card 记录卡 {GAsFnZk
C (107)cash 现金 gfxoJihE
C (108)cash account 现金账户 i>WOYI9
C (109)cash book 现金账薄 fHLFeSfH
C (110)cash cow 金牛产品 U>bP}[&S
C (111)cash flow 现金流量 B U'Ki \
C (112)cash discounted 现金贴现 iY}QgB< M
C (113)cash flow budget 现金流量预算
Z0{f
C (114)cash flow statement 现金流量表 {a[Uv
C (115)cash ledger 现金分类账 2$iw/r
C (116)cash limit 现金限额 9x4wk*z
C (117)CCA 现时成本会计 gZ1N&/9;
C (118)center 中心 4 iik5
C (119)changeover time 变更时间 ;B*L1'FF%t
C (120)chartered entity 特许经济个体 \f6lT3"VN
C (121)cheque 支票 7xz#D4[
C (122)cheque register 支票登记薄
4$..r4@
C (123)coin analysis 零钱分类 tsB.oDMP
C (124)classification 分类 Z4=_k{*
C (125)clock card 工时卡 tP&{ J^G
C (126)code 代码 hT\p)w
C (127)commitment accounting 承诺确认会计 L,f^mX0<
C (128)common cost 共同成本 fF\*v
C (129)company limited by guarantee 有限担保责任公司 G[ ,,L