A (1)ABC 作业基础成本计算 Pef$-3aP>E
A (2)absorbed overhead 已吸收制造费用 7)
A (3)absorption costing 吸收成本计算 e2vLUlL8
A (4)account 账户,报表
Mt
A (5)accounting postulate 会计假设 f1TYQ?e
A (6)accounting series release 会计公告文件 Nk@a g)
A (7)accounting valuation 会计计价 uH=^ILN.
A (8)account sale 承销清单 UY`U[#
A (9)accountability concept 经营责任概念 OVhtU+r
A (10)accountancy 会计职业 ]n (:X
A (11)accountant 会计师 >%Nqgn$V
A (12)accounting 会计 2/.I6IbL
A (13)agency cost 代理成本 Xi"<'E3_
A (14)accounting bases 会计基础 KdU&q+C^
A (15)accounting manual 会计手册 dBM> ;S;v
A (16)accounting period 会计期间 dXewS_7
A (17)accounting policies 会计方针 C ehz]C
A (18)accounting rate of return 会计报酬率 O
cJ(i#Q~<
A (19)accounting reference date 会计参照日 '1[Bbs
A (20)accounting reference period 会计参照期间 Yb
=Z`)
A (21)accrual concept 应计概念 U[WR?J4~LX
A (22)accrual expenses 应计费用 bbAJ5EqL
A (23)acid test ration 速动比率(酸性测试比率) lMRy6fzI
A (24)acquisition 购置 L6IF0`M<,I
A (25)acquisition accounting 收购会计 GK8x<Aq%z
A (26)activity based accounting 作业基础成本计算 sB'Z9
A (27)adjusting events 调整事项 $R_RKyXzo
A (28)administrative expenses 行政管理费
M;zJ1
A (29)advice note 发货通知 qTi%].F"G
A (30)amortization 摊销 NI33lp$V
A (31)analytical review 分析性检查 (5R_q.Wu
A (32)annual equivalent cost 年度等量成本法 7@l.ZECJ1
A (33)annual report and accounts 年度报告和报表 \*.u(8~2o
A (34)appraisal cost 检验成本 NkL>ru!b9
A (35)appropriation account 盈余分配账户 {3R?<ET]mt
A (36)articles of association 公司章程细则 $ITh)#Nj
A (37)assets 资产 |8s45g>
A (38)assets cover 资产保障 rWnZ It"
A (39)asset value per share 每股资产价值 )9?
^;HS
A (40)associated company 联营公司 3 V{&o,6
A (41)attainable standard 可达标准 YpwMfl4
A (42)attributable profit 可归属利润 V/CZcMY_
A (43)audit 审计 XX;MoE~MM
A (44)audit report 审计报告 XWNDpL`j5
A (45)auditing standards 审计准则 9&7$oI$!J
A (46)authorized share capital 额定股本 #Y;tobB
A (47)available hours 可用小时 @l^BW*BCo
A (48)avoidable costs 可避免成本 tG}cmK~%
B (49)back-to-back loan 易币贷款 >+E
B (50)backflush accounting 倒退成本计算 Q]"u?Q]
B (51)bad debts 坏帐 ~LufHbr
B (52)bad debts ratio 坏帐比率 AW<z7BD
B (53)bank charges 银行手续费 {c\KiWN
B (54)bank overdraft 银行透支 :rhh=nHgn
B (55)bank reconciliation 银行存款调节表 dPO|x+N,
B (56)bank statement 银行对账单 |*[#Iii'
B (57)bankruptcy 破产 W^Z#_{
B (58)basis of apportionment 分摊基础 7PG|e#
B (59)batch 批量 fjwUh>[ }
B (60)batch costing 分批成本计算 PS3%V_2
B (61)beta factor B(市场)风险因素 D
C6xet{
B (62)bill 账单 V-.Nc#
B (63)bill of exchange 汇票 R7
j'XU
B (64)bill of landing 提单 Y*q_>kps"
B (65)bill of materials 用料预计单 t9(sSl
B (66)bill payable 应付票据
!
:XMP*g
B (67)bill receivable 应收票据 t!JD]j>q
B (68)bin card 存货记录卡 `-QY<STTP9
B (69)bonus 红利 NNM+Z:
B (70)book-keeping 薄记 ];VJ54
B (71)Boston classification 波士顿分类 * M,'F^E2
B (72)breakeven chart 保本图 Wp0L!X=0
B (73)breakeven point 保本点 PShluhY
B (74)breaking-down time 复位时间 wjnQK
B (75)budget 预算 "- XJZ;5
B (76)budget center 预算中心 H%
"R _[+
B (77)budget cost allowance 预算成本折让 U9:w ^t[Pp
B (78)budget manual 预算手册 @/yJTMcf
B (79)budget period 预算期间 w=MiJr#3^
B (80)budgetary control 预算控制 D^jyG6Ch
B (81)budgeted capacity 预算生产能力 |E=8
B (82)burden 制造费用 x;L.j7lzA;
B (83)business center 经营中心 #mK?K
B (84)business entity 营业个体 U~1jmxE
B (85)business unit 经营单位 rbD}fUg
B (86)buy-out management 管理性购买产权 oGa
8#>
B (87)by-product 副产品 $Z!7@_Ys
C (88)called-up share capital 催缴股本 `SH#t3
5,
C (89)capacity 生产能力 0z1UF{{
C (90)capacity ratios 生产能力比率 =n73bm
C (91)capital 资本 Vv J]*D+e
C (92)capital assets pricing model 资本资产计价模式 E`aAPk_y
C (93)capital commitment 承诺资本 tP;^;nw
C (94)capital employed 已运用的资本 XBF]|}%
C (95)capital expenditure 资本支出 vx&r
C (96)capital expenditure authorization 资本支出核准 pcl'!8&7
C (97)capital expenditure control 资本支出控制 JZM:R
C (98)capital expenditure proposal 资本支出申请 G<f"_NT
C (99)capital funding planning 资本基金筹集计划 d9>k5!
C (100)capital gain 资本收益 ?}D|]i34
C (101)capital investment appraisal 资本投资评估 d|?'yX
C (102)capital maintenance 资本保全
~DJ>)pp
C (103)capital resource planning 资本资源计划 ?
pkg1F7
C (104)capital surplus 资本盈余 @4%a
C (105)capital turnover 资本周转率 P.Uz[_&l6
C (106)card 记录卡 = ^OXP+o
C (107)cash 现金 nC;2wQ6aO
C (108)cash account 现金账户 Jfs$VGZP;
C (109)cash book 现金账薄 Nt^9N
#+N
C (110)cash cow 金牛产品 ; M%n=+[O
C (111)cash flow 现金流量 \vR&-+8dk
C (112)cash discounted 现金贴现 /Q8glLnM
C (113)cash flow budget 现金流量预算 1tMs\e-
C (114)cash flow statement 现金流量表 v2tKk^6`(i
C (115)cash ledger 现金分类账 gBZ1We u-'
C (116)cash limit 现金限额 )1!jv!
C (117)CCA 现时成本会计 (&y~\t]H
C (118)center 中心 O^W.5SaR
C (119)changeover time 变更时间 d
l<7jM?
C (120)chartered entity 特许经济个体 ?'L3B4
C (121)cheque 支票 7Ne`F(c
C (122)cheque register 支票登记薄 Np?%pB!Q
C (123)coin analysis 零钱分类 i& ,Wg8#R
C (124)classification 分类 !gm;g}]szG
C (125)clock card 工时卡 "\]NOA*
C (126)code 代码
hb_J
.Q
C (127)commitment accounting 承诺确认会计 M],}.l
C (128)common cost 共同成本 G
j%cU@2
C (129)company limited by guarantee 有限担保责任公司 ;jEDGKLq