A (1)ABC 作业基础成本计算 ZVjB$-do
A (2)absorbed overhead 已吸收制造费用 l=~!'1@L}
A (3)absorption costing 吸收成本计算 6r)P&J
A (4)account 账户,报表 ]~TsmR[
A (5)accounting postulate 会计假设 #Bd]M#J17a
A (6)accounting series release 会计公告文件 /DQYlNa
A (7)accounting valuation 会计计价 |+#Zuq
A (8)account sale 承销清单 6nx\|F
A (9)accountability concept 经营责任概念 }3(!kW
A (10)accountancy 会计职业 +?_!8N8
A (11)accountant 会计师 ^b8~X [1J_
A (12)accounting 会计 um2a#6uo
A (13)agency cost 代理成本 D-gH_ff<]9
A (14)accounting bases 会计基础 9K+>;`
A (15)accounting manual 会计手册 mWp>E`l
A (16)accounting period 会计期间 Z
vysLHj
A (17)accounting policies 会计方针 &,nv+>D
A (18)accounting rate of return 会计报酬率 wI.aV>
A (19)accounting reference date 会计参照日 .
~]|gg~
A (20)accounting reference period 会计参照期间 Uj!3MF
A (21)accrual concept 应计概念 UC!mp?
A (22)accrual expenses 应计费用 $RD~,<oEm
A (23)acid test ration 速动比率(酸性测试比率) [|(|"dh@^H
A (24)acquisition 购置 yM_/_V|G
A (25)acquisition accounting 收购会计 TGCB=e
A (26)activity based accounting 作业基础成本计算 a'J0}j!
A (27)adjusting events 调整事项 pjeNBSu6
A (28)administrative expenses 行政管理费 q}{E![ZTu
A (29)advice note 发货通知 IskL$Y ^
A (30)amortization 摊销 )jM%bUk,!
A (31)analytical review 分析性检查 c./\sN@
A (32)annual equivalent cost 年度等量成本法 =*\s`ox`
A (33)annual report and accounts 年度报告和报表 E]V,
@
A (34)appraisal cost 检验成本 vW+6_41ZM
A (35)appropriation account 盈余分配账户 Z\!,f.>g
A (36)articles of association 公司章程细则 u$nzpw0=H
A (37)assets 资产 Kd\0nf6
A (38)assets cover 资产保障 iJs~NLCgVu
A (39)asset value per share 每股资产价值 I7ao2aS
A (40)associated company 联营公司 ]J7qsMw
A (41)attainable standard 可达标准 (v]%kXy/G
A (42)attributable profit 可归属利润 opcanl9pSW
A (43)audit 审计 "hIYf7r##
A (44)audit report 审计报告 'Y?-."eKh
A (45)auditing standards 审计准则 u64#,mC[*
A (46)authorized share capital 额定股本 %|-N{> wKy
A (47)available hours 可用小时 bvox7V>
A (48)avoidable costs 可避免成本 @Z5q2Q
B (49)back-to-back loan 易币贷款 (NJ{>@&
B (50)backflush accounting 倒退成本计算 ]S2rqKB
B (51)bad debts 坏帐 Ot=>~(u0
B (52)bad debts ratio 坏帐比率 E_,/)U8
B (53)bank charges 银行手续费 V DFgu
B (54)bank overdraft 银行透支 \/
bd
B (55)bank reconciliation 银行存款调节表 At7!Pas#@g
B (56)bank statement 银行对账单 {cK<iQJ
B (57)bankruptcy 破产 4]d^L>
B (58)basis of apportionment 分摊基础 qt8Y3:=8l
B (59)batch 批量 ^~4]"J};M
B (60)batch costing 分批成本计算 Liqo)m
B (61)beta factor B(市场)风险因素 v+ $3
B (62)bill 账单 +B? qx
Q
B (63)bill of exchange 汇票 +=tdgw/
B (64)bill of landing 提单 ~f<']zXv
B (65)bill of materials 用料预计单 8}QM~&&.
B (66)bill payable 应付票据 iOfm:DTPr
B (67)bill receivable 应收票据 :.:^\Q0
B (68)bin card 存货记录卡 C,| &
B (69)bonus 红利 Jqoo&T")
B (70)book-keeping 薄记 l+ }
=D@l
B (71)Boston classification 波士顿分类 ~
#jQFyOh
B (72)breakeven chart 保本图 dX[I
:,z*
B (73)breakeven point 保本点 LjZlKB5C
B (74)breaking-down time 复位时间
[gW eD
B (75)budget 预算 kWzp*<lWe
B (76)budget center 预算中心 Ycr3$n]e
B (77)budget cost allowance 预算成本折让 =s\$i0A2
B (78)budget manual 预算手册 N/a4Gl(
B (79)budget period 预算期间 J8'"vc} =
B (80)budgetary control 预算控制 %ZVYgtk;*
B (81)budgeted capacity 预算生产能力 x'|ty[87
B (82)burden 制造费用 [LVXXjkFI
B (83)business center 经营中心 $QJ3~mG2
B (84)business entity 营业个体 @-@Coy 4Tt
B (85)business unit 经营单位 >8Oa(9 n
B (86)buy-out management 管理性购买产权 i/>k_mG$d
B (87)by-product 副产品 ,np=m17
C (88)called-up share capital 催缴股本 u>>|ZP
e
C (89)capacity 生产能力 {&1L &f<
C (90)capacity ratios 生产能力比率 d`sZ"8}j
C (91)capital 资本 {gD ED
C (92)capital assets pricing model 资本资产计价模式 kowS| c#
C (93)capital commitment 承诺资本 Q 3WD!Z8y
C (94)capital employed 已运用的资本 j0l{M
c5
C (95)capital expenditure 资本支出 HUKrp*Hv
C (96)capital expenditure authorization 资本支出核准 .6y+van
C (97)capital expenditure control 资本支出控制 `>"#d
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,
C (98)capital expenditure proposal 资本支出申请 2Zu9?
L ,I
C (99)capital funding planning 资本基金筹集计划 jCqz^5=$
C (100)capital gain 资本收益 *HrEh;3^J
C (101)capital investment appraisal 资本投资评估 f+e"`80$*C
C (102)capital maintenance 资本保全 1}VaBsEV
C (103)capital resource planning 资本资源计划 I~7iIUD
C (104)capital surplus 资本盈余 g->*@%?<w>
C (105)capital turnover 资本周转率 `KQx#c>'
C (106)card 记录卡 ()lgd7|+
C (107)cash 现金 OVLVsNg
C (108)cash account 现金账户 TQR5V\{&%
C (109)cash book 现金账薄 ~WA@YjQ]
C (110)cash cow 金牛产品 zs=3e~o3
C (111)cash flow 现金流量 k*1Lr\1
C (112)cash discounted 现金贴现 QK_5gD`$a,
C (113)cash flow budget 现金流量预算 XoN~d
C (114)cash flow statement 现金流量表 :zL)O
C (115)cash ledger 现金分类账 7Ae`>5B#
C (116)cash limit 现金限额 fU6YJs.H^8
C (117)CCA 现时成本会计 p?gm=b#
C (118)center 中心 !2t7s96
C (119)changeover time 变更时间 juEPUsE
C (120)chartered entity 特许经济个体 [F<E0rjwM
C (121)cheque 支票 KjGu !B
C (122)cheque register 支票登记薄 ebA:Sq:w
C (123)coin analysis 零钱分类 {!Qu(%
C (124)classification 分类 # ~<
]z
C (125)clock card 工时卡 p]aEC+q
C (126)code 代码 w =GMQ8
C (127)commitment accounting 承诺确认会计 7}iv+rQ
C (128)common cost 共同成本 _c-3eQ1
C (129)company limited by guarantee 有限担保责任公司
u`|%qRt