A (1)ABC 作业基础成本计算 E
z}1Xse
A (2)absorbed overhead 已吸收制造费用 nb=mY&q}~
A (3)absorption costing 吸收成本计算 'G>XI;g
A (4)account 账户,报表 M.}J SDt
A (5)accounting postulate 会计假设 .\ fpjQW
A (6)accounting series release 会计公告文件 Y* ru
jn{
A (7)accounting valuation 会计计价 1uj~/M
A (8)account sale 承销清单 0Atha>w^o~
A (9)accountability concept 经营责任概念 DGb1_2ZQ
A (10)accountancy 会计职业 @9_mk@
A (11)accountant 会计师 (1^;l;7H
A (12)accounting 会计 m!w|~Rk
A (13)agency cost 代理成本 76@W:L*J$J
A (14)accounting bases 会计基础 Z^%a 1>`
A (15)accounting manual 会计手册 Q~Mkf&s
A (16)accounting period 会计期间 MJ?t{=
A (17)accounting policies 会计方针 YCltS!k
A (18)accounting rate of return 会计报酬率 RIXeV*ix
A (19)accounting reference date 会计参照日 Q\kWQOB_
A (20)accounting reference period 会计参照期间 N WF h<
A (21)accrual concept 应计概念 v9Ii8{ca|
A (22)accrual expenses 应计费用 `MPR-"Z6
A (23)acid test ration 速动比率(酸性测试比率) ^U5N!"6R
A (24)acquisition 购置 2{~`q
A (25)acquisition accounting 收购会计 iD|~$<9o
A (26)activity based accounting 作业基础成本计算 u uwJ-
A (27)adjusting events 调整事项 )M+po-6$1
A (28)administrative expenses 行政管理费 a<\n$E#q
A (29)advice note 发货通知 *1kFy_Gx
A (30)amortization 摊销 IS(F_< .
A (31)analytical review 分析性检查 }RadbJ{q=
A (32)annual equivalent cost 年度等量成本法 l9Ol|Cb&
A (33)annual report and accounts 年度报告和报表 a'jUM+D;
A (34)appraisal cost 检验成本 nfHjIYid
A (35)appropriation account 盈余分配账户 ?<3 d
Fb
A (36)articles of association 公司章程细则 y@I9>}"y
A (37)assets 资产 sYDav)L.
A (38)assets cover 资产保障 7afG4
(<k
A (39)asset value per share 每股资产价值 6}I X{nQI
A (40)associated company 联营公司 ^Z9bA( w8
A (41)attainable standard 可达标准 v5a\}S<(
A (42)attributable profit 可归属利润 7\98E&
A (43)audit 审计 J(d+EjC
A (44)audit report 审计报告 !`?i>k?Q E
A (45)auditing standards 审计准则 iu8Q &Us0P
A (46)authorized share capital 额定股本 M KW~rrR
A (47)available hours 可用小时 %\48hSe
A (48)avoidable costs 可避免成本 }g-w[w 7p
B (49)back-to-back loan 易币贷款 2yn"K|
B (50)backflush accounting 倒退成本计算 CqC
)H7A
B (51)bad debts 坏帐 W7uX
B (52)bad debts ratio 坏帐比率 qsoq1u,?
B (53)bank charges 银行手续费 zX*5yNd
B (54)bank overdraft 银行透支 &}e>JgBe0
B (55)bank reconciliation 银行存款调节表 m0ra
B (56)bank statement 银行对账单 |}:}14ty
B (57)bankruptcy 破产 ~%=%5}
B (58)basis of apportionment 分摊基础 TIiYic!_~
B (59)batch 批量 ynM~&]fk#k
B (60)batch costing 分批成本计算 PVlCj
B (61)beta factor B(市场)风险因素 oX:&;KA
B (62)bill 账单 hO$Gx*e$
B (63)bill of exchange 汇票 IKP_%R8.
B (64)bill of landing 提单 t{iRCj
B (65)bill of materials 用料预计单 V':A!
B (66)bill payable 应付票据 ,}'8.
f
B (67)bill receivable 应收票据 F*J1w|)F0
B (68)bin card 存货记录卡 pp(09y`]
B (69)bonus 红利 xS12$ib ~G
B (70)book-keeping 薄记 m85ZcyW1T
B (71)Boston classification 波士顿分类 q>BJ:_I
i
B (72)breakeven chart 保本图 XV
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B (73)breakeven point 保本点 U"8Hw@
B (74)breaking-down time 复位时间 [XI:Yf
B (75)budget 预算 0;><@{'
B (76)budget center 预算中心 'J} ?'{.
B (77)budget cost allowance 预算成本折让 +ho=0>
B (78)budget manual 预算手册 ck0%H#BYY
B (79)budget period 预算期间 *s 4Ym
B (80)budgetary control 预算控制 )-[$m%
B (81)budgeted capacity 预算生产能力 ._tEDY/1m
B (82)burden 制造费用 ,5Wu
B (83)business center 经营中心 bR"4:b>K
B (84)business entity 营业个体 L:Rg3eo
B (85)business unit 经营单位 9HFEp-"
B (86)buy-out management 管理性购买产权 KH?6O%d
B (87)by-product 副产品 r-$xLe7a
C (88)called-up share capital 催缴股本 )C?H m^#
C (89)capacity 生产能力
6T4DuF
C (90)capacity ratios 生产能力比率 V1M|p!
C (91)capital 资本 +|dLR*s
C (92)capital assets pricing model 资本资产计价模式 \jk*Nm8;
C (93)capital commitment 承诺资本 i@rUZYF
C (94)capital employed 已运用的资本 PQlA(v+S
C (95)capital expenditure 资本支出 &_