A (1)ABC 作业基础成本计算 Be-gGJG
A (2)absorbed overhead 已吸收制造费用 i"_JF-IbN
A (3)absorption costing 吸收成本计算 :Rq@ %rL
A (4)account 账户,报表 X~W5Z(w(O
A (5)accounting postulate 会计假设
40+E#z)
A (6)accounting series release 会计公告文件 60QElJ9D
A (7)accounting valuation 会计计价 -BNW\]}
A (8)account sale 承销清单 -Xx,"[sN\w
A (9)accountability concept 经营责任概念 WqwD"WX+w
A (10)accountancy 会计职业 $^`hu%s,~
A (11)accountant 会计师 w/Ia`Tx$
A (12)accounting 会计 @-Gf+*GZys
A (13)agency cost 代理成本 cj5pI?@e)
A (14)accounting bases 会计基础 O+(Z`,^
A (15)accounting manual 会计手册 %K?~$;Z.
A (16)accounting period 会计期间 #]
n[
A (17)accounting policies 会计方针
c9DX
A (18)accounting rate of return 会计报酬率 wxvt:==
A (19)accounting reference date 会计参照日 5tQffo8t
A (20)accounting reference period 会计参照期间 -cJ(iz9!
A (21)accrual concept 应计概念 *:)#'cenI
A (22)accrual expenses 应计费用 I
Hf
A;&b
A (23)acid test ration 速动比率(酸性测试比率) $D8KEkW
A (24)acquisition 购置 4dl?US[-
A (25)acquisition accounting 收购会计 R"K{@8b
A (26)activity based accounting 作业基础成本计算 33-=Z9|r
A (27)adjusting events 调整事项 4AUY8Pxp
A (28)administrative expenses 行政管理费 Vs m06Rj{
A (29)advice note 发货通知 -.:1nI
A (30)amortization 摊销 %`%1W
MO
A (31)analytical review 分析性检查 yBq
4~b~[
A (32)annual equivalent cost 年度等量成本法 ]+ug:E{7
A (33)annual report and accounts 年度报告和报表 D3BX[
A (34)appraisal cost 检验成本 Cl i k
A (35)appropriation account 盈余分配账户 3^wJ4=^
A (36)articles of association 公司章程细则 /C_O/N
A (37)assets 资产 Y`\zLX"_m
A (38)assets cover 资产保障 aU 5t|S6
A (39)asset value per share 每股资产价值 v k.Y2
:
A (40)associated company 联营公司 !0E$9Xon
A (41)attainable standard 可达标准 ^ !E;+o' t
A (42)attributable profit 可归属利润 ;I]TM#qGF
A (43)audit 审计 h jWRU#
A (44)audit report 审计报告 JA())0a
A (45)auditing standards 审计准则 T?E2;j0h'#
A (46)authorized share capital 额定股本 F0]= z-
A (47)available hours 可用小时 {/ZB>l@D>8
A (48)avoidable costs 可避免成本 $Pl>T09d
B (49)back-to-back loan 易币贷款 ! =I:Uc-Y
B (50)backflush accounting 倒退成本计算 AaKILIIQZ
B (51)bad debts 坏帐 Zna
}h{
B (52)bad debts ratio 坏帐比率 *Cj]
j-
B (53)bank charges 银行手续费 k
RZ(
B (54)bank overdraft 银行透支 }evc]?1(
B (55)bank reconciliation 银行存款调节表 !|,=rM9x
B (56)bank statement 银行对账单 eBtkTWx5[/
B (57)bankruptcy 破产 t55CT6Se
B (58)basis of apportionment 分摊基础 $Iv*?S"2
B (59)batch 批量 V|<qO-#.
B (60)batch costing 分批成本计算 B<LQ;n+
B (61)beta factor B(市场)风险因素 E=HS'XKu[K
B (62)bill 账单 bAt!9uFn
B (63)bill of exchange 汇票 SAly~(r?/
B (64)bill of landing 提单 ]!0 BMZmf
B (65)bill of materials 用料预计单 c$@,*c
0n
B (66)bill payable 应付票据 xLq+njH E
B (67)bill receivable 应收票据 li,kW`j+t
B (68)bin card 存货记录卡 ~"+[VE5
B (69)bonus 红利 )Q~Q.
B (70)book-keeping 薄记 |0A n|18
B (71)Boston classification 波士顿分类 oKzV!~{0M;
B (72)breakeven chart 保本图 e7pN9tXGf
B (73)breakeven point 保本点 &A=d7ASN=
B (74)breaking-down time 复位时间 Ay"x<JB{U2
B (75)budget 预算 |`_TVzA
B (76)budget center 预算中心 3
J%jD
B (77)budget cost allowance 预算成本折让 `[57U,v
B (78)budget manual 预算手册 1QjrL@$>15
B (79)budget period 预算期间 LP#CA^*S
B (80)budgetary control 预算控制 5j,)}AYO
B (81)budgeted capacity 预算生产能力 H*; J9{
B (82)burden 制造费用 $?ke "
B (83)business center 经营中心 ;bkS0Vmg
B (84)business entity 营业个体 =]U[
B (85)business unit 经营单位 tAbIT;>
B (86)buy-out management 管理性购买产权 69O?sIk
B (87)by-product 副产品 rQN+x|dKMb
C (88)called-up share capital 催缴股本 -
V_e=Y<J/
C (89)capacity 生产能力 'xr\\Cd9s
C (90)capacity ratios 生产能力比率 ~sMn/T*fv
C (91)capital 资本 9tk}_+
C (92)capital assets pricing model 资本资产计价模式 Y2<Z"D`
C (93)capital commitment 承诺资本 x/bO;9E%U4
C (94)capital employed 已运用的资本 .E[k}{k,
C (95)capital expenditure 资本支出
2Xe2%{
C (96)capital expenditure authorization 资本支出核准 B RD>q4w
C (97)capital expenditure control 资本支出控制 >(:KEA
C (98)capital expenditure proposal 资本支出申请 ?8YHz
C (99)capital funding planning 资本基金筹集计划 x\I9J4Q
C (100)capital gain 资本收益 j$N`JiKM
C (101)capital investment appraisal 资本投资评估 pr@8PD2%
C (102)capital maintenance 资本保全 ]+d.X]
C (103)capital resource planning 资本资源计划 BU]9eF!>h
C (104)capital surplus 资本盈余 7-6_`Q2}Y
C (105)capital turnover 资本周转率 )Ky0q-W
C (106)card 记录卡 w4RP*Da?:
C (107)cash 现金 4'G<qJoc
C (108)cash account 现金账户 AO>K
6{
C (109)cash book 现金账薄 `'+[Y;s_
C (110)cash cow 金牛产品 |hOqz2|
C (111)cash flow 现金流量 e
Eezd[p
C (112)cash discounted 现金贴现 c
g$7`/U
C (113)cash flow budget 现金流量预算 <bIAq8
C (114)cash flow statement 现金流量表 mZMLDs:
C (115)cash ledger 现金分类账 }SUe 4r&4}
C (116)cash limit 现金限额 4)Z78H%>
C (117)CCA 现时成本会计 U%w?muJW
C (118)center 中心 l$)pCo
C (119)changeover time 变更时间 {#Mz4s`M
C (120)chartered entity 特许经济个体 c|96;=z~
C (121)cheque 支票 V..m2nQj
C (122)cheque register 支票登记薄 Jq/([
C (123)coin analysis 零钱分类 %8hhk]m\b>
C (124)classification 分类 ;Q?
Qwda
C (125)clock card 工时卡 i#(T?=VPcy
C (126)code 代码 8~}Ti*Urc
C (127)commitment accounting 承诺确认会计 0^:O:X
C (128)common cost 共同成本 zF\k*B
C (129)company limited by guarantee 有限担保责任公司 19;\:tN