A (1)ABC 作业基础成本计算 (I4y[jnD
A (2)absorbed overhead 已吸收制造费用 W`$[j0
A (3)absorption costing 吸收成本计算 !@u&{"{`
A (4)account 账户,报表 \a\= gn
A (5)accounting postulate 会计假设 HZ
}6Q
A (6)accounting series release 会计公告文件 Ap%O~wA'
A (7)accounting valuation 会计计价 {Eu'v$c!
A (8)account sale 承销清单 91up^
A (9)accountability concept 经营责任概念 n)#Lh
7X"
A (10)accountancy 会计职业 o{V#f_o
A (11)accountant 会计师 14H'!$
A (12)accounting 会计 nfX12y_SXL
A (13)agency cost 代理成本 rvic%bsk
A (14)accounting bases 会计基础 \c{R <Hh
A (15)accounting manual 会计手册 j 1(T )T
A (16)accounting period 会计期间 yRC3
.[
A (17)accounting policies 会计方针 ic-IN~J-
A (18)accounting rate of return 会计报酬率 ^'vIOq-1v
A (19)accounting reference date 会计参照日 o(qEkR:4kd
A (20)accounting reference period 会计参照期间 pI>*u ]x
A (21)accrual concept 应计概念 xO7Yt
l
A (22)accrual expenses 应计费用 7 _g+^e-"
A (23)acid test ration 速动比率(酸性测试比率) 'M8aW!~
A (24)acquisition 购置 xP{-19s1]
A (25)acquisition accounting 收购会计 @EHIp{0.
A (26)activity based accounting 作业基础成本计算 P-'_}*wxi
A (27)adjusting events 调整事项 _gW{gLYyJ
A (28)administrative expenses 行政管理费 qD-fw-,:
A (29)advice note 发货通知 &~#iIk~%
A (30)amortization 摊销 .+yW%~0
A (31)analytical review 分析性检查 Ky kSFB
A (32)annual equivalent cost 年度等量成本法 "jR]MZ
A (33)annual report and accounts 年度报告和报表 d+6]u_J
A (34)appraisal cost 检验成本 G2]^F Y
A (35)appropriation account 盈余分配账户 +K^h!d]
A (36)articles of association 公司章程细则 _ h9o@
A (37)assets 资产 QHzgy?
A (38)assets cover 资产保障 WPo:^BD
A (39)asset value per share 每股资产价值 o G_C?(7>
A (40)associated company 联营公司 Ox qguT,
A (41)attainable standard 可达标准 ;cKH1
A (42)attributable profit 可归属利润 X|b2c+I
A (43)audit 审计 ewnfeg1
A (44)audit report 审计报告 / p)F>WR
A (45)auditing standards 审计准则 #Qh>z%Mn^3
A (46)authorized share capital 额定股本 5&!'^!
A (47)available hours 可用小时 b,@aq
u
A (48)avoidable costs 可避免成本 hj!+HHYSk
B (49)back-to-back loan 易币贷款 J}TfRrf
B (50)backflush accounting 倒退成本计算 `~h4D(n`
B (51)bad debts 坏帐 t> .
Fl-
B (52)bad debts ratio 坏帐比率 x<ax9{
B (53)bank charges 银行手续费 ?NG=8.p
B (54)bank overdraft 银行透支 Hi7y(h?wj
B (55)bank reconciliation 银行存款调节表 5HKW"=5Cf
B (56)bank statement 银行对账单 MBw-*K'?zB
B (57)bankruptcy 破产 3c #s|qW
B (58)basis of apportionment 分摊基础 p|qyTeg
B (59)batch 批量 >(3\kiYS
B (60)batch costing 分批成本计算 #BY`h~&T
B (61)beta factor B(市场)风险因素 +E5=$`
B (62)bill 账单 %=Tr^{i
B (63)bill of exchange 汇票 2)
?q58
B (64)bill of landing 提单 CQ^3v09N;~
B (65)bill of materials 用料预计单 gU1 #`r>[)
B (66)bill payable 应付票据 Y3',"
B (67)bill receivable 应收票据 A
:# k
B (68)bin card 存货记录卡 mfom=-q3k
B (69)bonus 红利 tous#(&pK
B (70)book-keeping 薄记 vl:J40Kfn
B (71)Boston classification 波士顿分类 WE6\dhJ<
B (72)breakeven chart 保本图 W5pb;74|
B (73)breakeven point 保本点 osHCg
B (74)breaking-down time 复位时间 {fDTSr?/
B (75)budget 预算 O1P=#l iYX
B (76)budget center 预算中心 HpW 42
B (77)budget cost allowance 预算成本折让 k< j"~S1
B (78)budget manual 预算手册 C#Bz>2;#
B (79)budget period 预算期间 S%mfs!E>
B (80)budgetary control 预算控制 ]lBGyUJn
B (81)budgeted capacity 预算生产能力 F{m{d?:OA
B (82)burden 制造费用 >v+jh(^
B (83)business center 经营中心 2/7_;_#vJ%
B (84)business entity 营业个体 *>q/WLR
B (85)business unit 经营单位 ,EpH4*e
B (86)buy-out management 管理性购买产权 :c.JhE3D
B (87)by-product 副产品 D'_Bz8H!p
C (88)called-up share capital 催缴股本 K@u&(}
C (89)capacity 生产能力 .Zmp
,
C (90)capacity ratios 生产能力比率 Dg>^A
C (91)capital 资本 _\8qwDg"#e
C (92)capital assets pricing model 资本资产计价模式 G64Fx*`
C (93)capital commitment 承诺资本 d8o53a]
C (94)capital employed 已运用的资本 ?GT@puJS-
C (95)capital expenditure 资本支出 ) R2XU
C (96)capital expenditure authorization 资本支出核准 )3A{GZj#6
C (97)capital expenditure control 资本支出控制 =L-I-e97@
C (98)capital expenditure proposal 资本支出申请 y9l
*m~
C (99)capital funding planning 资本基金筹集计划 qu|i;WZE
C (100)capital gain 资本收益
CE%_A[a
C (101)capital investment appraisal 资本投资评估
aelO3'UN
C (102)capital maintenance 资本保全 0CExY9@Wq
C (103)capital resource planning 资本资源计划 FMw&(
C (104)capital surplus 资本盈余 0?DC00O
C (105)capital turnover 资本周转率 w#y0atsg'
C (106)card 记录卡 R^#@lI~
C (107)cash 现金 aA'TD:&p1
C (108)cash account 现金账户 9~\kF5Q"
C (109)cash book 现金账薄 jXg
C (110)cash cow 金牛产品 \nqkA{;B{
C (111)cash flow 现金流量 G}d-(X
C (112)cash discounted 现金贴现 e [h8}F
C (113)cash flow budget 现金流量预算 f9u^ R=Ff[
C (114)cash flow statement 现金流量表 BU Z
_)
C (115)cash ledger 现金分类账 w'T q3-%V
C (116)cash limit 现金限额 :[l\@>H1tX
C (117)CCA 现时成本会计 hqvE!Of
C (118)center 中心 H}}$V7]^),
C (119)changeover time 变更时间 7- d.ZG
C (120)chartered entity 特许经济个体 G3i !PwW
C (121)cheque 支票 / ~%KVe
C (122)cheque register 支票登记薄 %ysZ5:X
C (123)coin analysis 零钱分类 4,Ic}Cv
M
C (124)classification 分类 xw5d|20b
C (125)clock card 工时卡 (2ot5x}`j
C (126)code 代码 %r\n%$@_
C (127)commitment accounting 承诺确认会计 =T?}Nt
C (128)common cost 共同成本 DOS0;^f
C (129)company limited by guarantee 有限担保责任公司 jKIxdY:U