A (1)ABC 作业基础成本计算 XYV`[,^h&
A (2)absorbed overhead 已吸收制造费用 @CPkP
A (3)absorption costing 吸收成本计算 $/u.F;
A (4)account 账户,报表 V1i^#;
A (5)accounting postulate 会计假设 ?!tO'}?
A (6)accounting series release 会计公告文件 ?t;,Nk`jx
A (7)accounting valuation 会计计价
nbw8YO(=
A (8)account sale 承销清单 i'Z
nU55=
A (9)accountability concept 经营责任概念 /w5
c:BH
A (10)accountancy 会计职业 |+-b#Sa9
A (11)accountant 会计师 5OTZa>H
A (12)accounting 会计 <e|B7<.
A (13)agency cost 代理成本 uw>y*OLU+
A (14)accounting bases 会计基础 ieO w&
A (15)accounting manual 会计手册 EAs^i+/
A (16)accounting period 会计期间 SbtZhg=S_
A (17)accounting policies 会计方针 hZ>1n&[@
A (18)accounting rate of return 会计报酬率 R{B5{~m>W@
A (19)accounting reference date 会计参照日 5:~ zlg
A (20)accounting reference period 会计参照期间 sld cI@Z
A (21)accrual concept 应计概念 s2tNQtq0W
A (22)accrual expenses 应计费用 *EU1`q*
A (23)acid test ration 速动比率(酸性测试比率) 9)F$){G]vs
A (24)acquisition 购置 ,]@Sytky
A (25)acquisition accounting 收购会计 rv~OfL
A (26)activity based accounting 作业基础成本计算 7*+tG7I @
A (27)adjusting events 调整事项 [MAvU
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A (28)administrative expenses 行政管理费 C]zG@O
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A (29)advice note 发货通知 uE#"wm'J
A (30)amortization 摊销 $ -]9/Ct
A (31)analytical review 分析性检查 lo7>$`Q
A (32)annual equivalent cost 年度等量成本法 SphP@J<ONW
A (33)annual report and accounts 年度报告和报表 B.?@VF
A (34)appraisal cost 检验成本 |UQGZ
A (35)appropriation account 盈余分配账户 qz-lQ
A (36)articles of association 公司章程细则 @Y%i`}T%(
A (37)assets 资产 9KL)5_6 M
A (38)assets cover 资产保障 9*a"^
A (39)asset value per share 每股资产价值 BE!WCDg,
A (40)associated company 联营公司 |kHzp^S
A (41)attainable standard 可达标准 q'
t"
A (42)attributable profit 可归属利润 Qj9'VI>&
A (43)audit 审计 %8KbVjn
A (44)audit report 审计报告 5N#Sic M
A (45)auditing standards 审计准则 ()_^:WQO?
A (46)authorized share capital 额定股本 Xq$9H@.
A (47)available hours 可用小时 qwuA[QkPi
A (48)avoidable costs 可避免成本 S8e ?-rC
B (49)back-to-back loan 易币贷款 ,u5ii
R
B (50)backflush accounting 倒退成本计算 KctbNMU]k
B (51)bad debts 坏帐 _10I0Z0
B (52)bad debts ratio 坏帐比率 Uot LJa
B (53)bank charges 银行手续费 RbEtNwG@c
B (54)bank overdraft 银行透支 jq[Q>"f
B (55)bank reconciliation 银行存款调节表 fc^d3wH0L
B (56)bank statement 银行对账单 cw;TIx_q
B (57)bankruptcy 破产 c*V/2"
5
B (58)basis of apportionment 分摊基础 kI~;'M
B (59)batch 批量 8J
0#lu
B (60)batch costing 分批成本计算 &A&2z l %#
B (61)beta factor B(市场)风险因素 1[(/{CClB
B (62)bill 账单 X<:Zx#J?i
B (63)bill of exchange 汇票
)jH|j
B (64)bill of landing 提单 Tu=~iQ
B (65)bill of materials 用料预计单 Z"9D1Uk
B (66)bill payable 应付票据 5Noy~;
B (67)bill receivable 应收票据 ov Wm}!r
B (68)bin card 存货记录卡 hhJ>>G4R2
B (69)bonus 红利 P\2x9T
B (70)book-keeping 薄记 }h
o6
B (71)Boston classification 波士顿分类 EE~DU;p;]
B (72)breakeven chart 保本图 -pN'r/$3V
B (73)breakeven point 保本点 )#Id=c
B (74)breaking-down time 复位时间 %xwtG:IKEV
B (75)budget 预算 ghaO#kI
B (76)budget center 预算中心 ej]>*n
B (77)budget cost allowance 预算成本折让 6$5SS
#
B (78)budget manual 预算手册 %xN91j["
B (79)budget period 预算期间 26-K:"
B (80)budgetary control 预算控制 g-2(W
B (81)budgeted capacity 预算生产能力 SuJ4)f;'0
B (82)burden 制造费用 $$---Y
B (83)business center 经营中心 Vdb X4^V
B (84)business entity 营业个体 NU%W9jQYS
B (85)business unit 经营单位 =BgQSs/^c
B (86)buy-out management 管理性购买产权 >^adxXw.o
B (87)by-product 副产品 0?,%B?A8O
C (88)called-up share capital 催缴股本 Ft 2u&Rtx
C (89)capacity 生产能力 Y'x+!&H
C (90)capacity ratios 生产能力比率 <w0$0ku
C (91)capital 资本 NfXEW-
C (92)capital assets pricing model 资本资产计价模式 hWiBLip,z
C (93)capital commitment 承诺资本 h~.z[
C (94)capital employed 已运用的资本 ka| 8 _C^z
C (95)capital expenditure 资本支出 x4/f5
C (96)capital expenditure authorization 资本支出核准 MOu=
C (97)capital expenditure control 资本支出控制 $McbVn)~f
C (98)capital expenditure proposal 资本支出申请 6cTd
SE
C (99)capital funding planning 资本基金筹集计划 1y6{3AZm<
C (100)capital gain 资本收益 l'#a2Pl
C (101)capital investment appraisal 资本投资评估 <):= mr7
C (102)capital maintenance 资本保全 kSU]~x
C (103)capital resource planning 资本资源计划 l#!6
tw+e?
C (104)capital surplus 资本盈余 ),4cb
C (105)capital turnover 资本周转率 ? VHOh9|AT
C (106)card 记录卡 M>|R&v
C (107)cash 现金 YjwC8#$
C (108)cash account 现金账户 {h}e 9
C (109)cash book 现金账薄 -i"?2gK
C (110)cash cow 金牛产品 Hge0$6l
C (111)cash flow 现金流量 6 9EdMuf
C (112)cash discounted 现金贴现 E9v_6d[
C (113)cash flow budget 现金流量预算 MI|anM
C (114)cash flow statement 现金流量表 7G
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C (115)cash ledger 现金分类账 </)HcRj'e
C (116)cash limit 现金限额 +jGSD@32>
C (117)CCA 现时成本会计 C?7I(b:
C (118)center 中心 *waaM]u
C (119)changeover time 变更时间 |E9iG
C (120)chartered entity 特许经济个体 VgcLG ]tE[
C (121)cheque 支票 (@;=[
5+
C (122)cheque register 支票登记薄 _Rm1-,3
C (123)coin analysis 零钱分类 ^z}$'<D9
C (124)classification 分类 q;=! =aRg
C (125)clock card 工时卡 M%qHf{ B
C (126)code 代码 n 8'#'^|
C (127)commitment accounting 承诺确认会计 K}9 c$C4
C (128)common cost 共同成本 W60C$*
h
C (129)company limited by guarantee 有限担保责任公司 ynU20g