A (1)ABC 作业基础成本计算 up==g
A (2)absorbed overhead 已吸收制造费用 Sk7sxy<F'
A (3)absorption costing 吸收成本计算 e~P4>3
A (4)account 账户,报表 r<9G}9
A (5)accounting postulate 会计假设 \S]` { kY,
A (6)accounting series release 会计公告文件 +Z=%4
A (7)accounting valuation 会计计价 Hzc5BC
A (8)account sale 承销清单 R8bKE(*rxj
A (9)accountability concept 经营责任概念 K'\Jnn
A (10)accountancy 会计职业 <19A=
A (11)accountant 会计师 Kv~'*A)d
A (12)accounting 会计 cyTBp58
A (13)agency cost 代理成本 .Q5zmaA]
A (14)accounting bases 会计基础 LTWiCI
A (15)accounting manual 会计手册 nI7v:h4
A (16)accounting period 会计期间 G<M9 6V
A (17)accounting policies 会计方针 FaQz03N\
A (18)accounting rate of return 会计报酬率 C/#?S=w`4
A (19)accounting reference date 会计参照日 $w+()iI
A (20)accounting reference period 会计参照期间 q{CD:I:-
A (21)accrual concept 应计概念 }Yargj_Gn
A (22)accrual expenses 应计费用 {!>'#
F^e
A (23)acid test ration 速动比率(酸性测试比率) ^@HWw@GA
A (24)acquisition 购置 @fh:lsw
A (25)acquisition accounting 收购会计 rd1EA|T
A (26)activity based accounting 作业基础成本计算 vww>] Z}
A (27)adjusting events 调整事项 9}A\BhtiM
A (28)administrative expenses 行政管理费 K,5_{pj
A (29)advice note 发货通知 ?*L{x
NC#
A (30)amortization 摊销 y&L Lx[8^
A (31)analytical review 分析性检查 ;Z.sK-NJ4
A (32)annual equivalent cost 年度等量成本法 3Pgld*i7
A (33)annual report and accounts 年度报告和报表 p1!-|Sqq
A (34)appraisal cost 检验成本 l1%ubu
A (35)appropriation account 盈余分配账户 Rrw6\i
O
A (36)articles of association 公司章程细则 LZ}m;
A (37)assets 资产 h!J|4Qa
A (38)assets cover 资产保障 7* R
%zJ
A (39)asset value per share 每股资产价值 "h7Np/ m3
A (40)associated company 联营公司 $EG9V++b3
A (41)attainable standard 可达标准 WP5Vev9*+
A (42)attributable profit 可归属利润 K1CgM1 v
A (43)audit 审计 45Lzq6
A (44)audit report 审计报告 js;k,`
A (45)auditing standards 审计准则 nSpOTQ
A (46)authorized share capital 额定股本 Hq
aay
A (47)available hours 可用小时 d]vom@iI
A (48)avoidable costs 可避免成本 3$4
I
B (49)back-to-back loan 易币贷款 I<qG{PA
B (50)backflush accounting 倒退成本计算
%m##i
B (51)bad debts 坏帐 &mkL4jXG
B (52)bad debts ratio 坏帐比率 *FFD G_YG?
B (53)bank charges 银行手续费 I#/"6%e
B (54)bank overdraft 银行透支 GG
%*d]
B (55)bank reconciliation 银行存款调节表 tQE<'94A
B (56)bank statement 银行对账单 %^l&:\ hy
B (57)bankruptcy 破产 MDCwgNPiQW
B (58)basis of apportionment 分摊基础 #
xh
M&X
B (59)batch 批量 !@>q^_Gez
B (60)batch costing 分批成本计算 VE))`?
B (61)beta factor B(市场)风险因素 {~`{bnx^]7
B (62)bill 账单 ?OFfU 4
B (63)bill of exchange 汇票 |]eWO#vs
B (64)bill of landing 提单 QYps5zc
n
B (65)bill of materials 用料预计单 M44$E4a20
B (66)bill payable 应付票据 !NMiWG4R
B (67)bill receivable 应收票据 K0|:+s@u
B (68)bin card 存货记录卡 %-<6Z9otc
B (69)bonus 红利 xoQ(GrBY
B (70)book-keeping 薄记 WsW] 1p
B (71)Boston classification 波士顿分类 {7Hc00FM
B (72)breakeven chart 保本图 C8%MKNPd
B (73)breakeven point 保本点 %awr3h>$
B (74)breaking-down time 复位时间 iL|5}x5\
B (75)budget 预算 hE7rnn{
B (76)budget center 预算中心 U~w8yMxX
B (77)budget cost allowance 预算成本折让 LtGjHB\+
B (78)budget manual 预算手册 xy]oj
B (79)budget period 预算期间 3X
m>
3
B (80)budgetary control 预算控制 1[!7xA0 j
B (81)budgeted capacity 预算生产能力 &aPR" X
B (82)burden 制造费用 Z+ _xX
B (83)business center 经营中心 h0")NBRV&
B (84)business entity 营业个体 {E.A?yej9
B (85)business unit 经营单位 <8^ws90Y
B (86)buy-out management 管理性购买产权 [8&+4<
B (87)by-product 副产品 G4ycP8
C (88)called-up share capital 催缴股本 4'"WD0
C (89)capacity 生产能力 ccT
<UIpq
C (90)capacity ratios 生产能力比率 @U:PXCv
h
C (91)capital 资本 Bm 4$
C (92)capital assets pricing model 资本资产计价模式 e?pQuF~
C (93)capital commitment 承诺资本 =s9*=5r 8
C (94)capital employed 已运用的资本 xT-`dS0u
C (95)capital expenditure 资本支出 pJIJ"o'>.9
C (96)capital expenditure authorization 资本支出核准 T^q^JOC4
C (97)capital expenditure control 资本支出控制 QZJnb%
]
C (98)capital expenditure proposal 资本支出申请 eQ*zi9na
C (99)capital funding planning 资本基金筹集计划 GK[Hs1/
C (100)capital gain 资本收益 :q~5Xw/
C (101)capital investment appraisal 资本投资评估 lUdk^7:M
C (102)capital maintenance 资本保全 n<1*cL:8B
C (103)capital resource planning 资本资源计划 rONz*ly|i
C (104)capital surplus 资本盈余 '7g]@
Q7
C (105)capital turnover 资本周转率 }*S`1IWMj
C (106)card 记录卡 In8{7&iVO
C (107)cash 现金 yb,$UT"]
C (108)cash account 现金账户 6{I6'+K~
C (109)cash book 现金账薄 ! F<::fN
C (110)cash cow 金牛产品 "\u<\CL
C (111)cash flow 现金流量 &?5me:aU
C (112)cash discounted 现金贴现 +No` 89Y
C (113)cash flow budget 现金流量预算 Eqi;m,)
C (114)cash flow statement 现金流量表 bXA%|7*
C (115)cash ledger 现金分类账 5!aI~(3<
C (116)cash limit 现金限额 ([#'G+MC&