A (1)ABC 作业基础成本计算 !|i #g$
A (2)absorbed overhead 已吸收制造费用 M}# DX=NZc
A (3)absorption costing 吸收成本计算 `&7tADFB
A (4)account 账户,报表 eh `%E0b}
A (5)accounting postulate 会计假设 G$MEVfd"
A (6)accounting series release 会计公告文件 wW1\{<hgr
A (7)accounting valuation 会计计价 dzPewOre*
A (8)account sale 承销清单 3B
'j?+A
A (9)accountability concept 经营责任概念 3^~J;U!3
A (10)accountancy 会计职业 _/noWwVu
A (11)accountant 会计师 Z%:>nDZV
A (12)accounting 会计 QAp]cE1ew
A (13)agency cost 代理成本 F]?] |nZZ
A (14)accounting bases 会计基础 *wj5( B<y
A (15)accounting manual 会计手册 ktx| c19
A (16)accounting period 会计期间 "O<ETHd0
A (17)accounting policies 会计方针 iW>^'W#
A (18)accounting rate of return 会计报酬率 L*[3rqER
A (19)accounting reference date 会计参照日 PC<_1!M]
A (20)accounting reference period 会计参照期间 ]2qKc
A (21)accrual concept 应计概念 7
g(Z@
A (22)accrual expenses 应计费用 URrx7F98
A (23)acid test ration 速动比率(酸性测试比率) `(0B09~7
A (24)acquisition 购置 ,r;xH}tbi
A (25)acquisition accounting 收购会计 aE9Y
|6
A (26)activity based accounting 作业基础成本计算 3dj|jw5
A (27)adjusting events 调整事项 #IM.7`I
A (28)administrative expenses 行政管理费 ?`rAO#
1
A (29)advice note 发货通知 tOLcnWt
A (30)amortization 摊销 ][v]Nk
A (31)analytical review 分析性检查 /}m*|cG/
A (32)annual equivalent cost 年度等量成本法 jd-]q2fQ|
A (33)annual report and accounts 年度报告和报表 FZj>
N(
A (34)appraisal cost 检验成本 2*V[kmD/3
A (35)appropriation account 盈余分配账户 [%N?D#;
A (36)articles of association 公司章程细则 iP"sw0V8
A (37)assets 资产 @:9Gs!!
A (38)assets cover 资产保障 )
B0%"0?`8
A (39)asset value per share 每股资产价值 0~^RHb.NA8
A (40)associated company 联营公司 9"]#.A^Q*
A (41)attainable standard 可达标准 /~
{`!30
A (42)attributable profit 可归属利润 mL48L57Z
A (43)audit 审计 pOo016afmA
A (44)audit report 审计报告 qrlC
U4
A (45)auditing standards 审计准则 71{jedT
A (46)authorized share capital 额定股本 5P-t{<]tx
A (47)available hours 可用小时 kt978qfk
A (48)avoidable costs 可避免成本 3wq<@dRv4
B (49)back-to-back loan 易币贷款 U*$xR<8v
B (50)backflush accounting 倒退成本计算 za@/4z
B (51)bad debts 坏帐 Y-a
B (52)bad debts ratio 坏帐比率 K
8_v5
B (53)bank charges 银行手续费 =oq8SL?bJ*
B (54)bank overdraft 银行透支 MkPQ@so
B (55)bank reconciliation 银行存款调节表 Jq'8"
B (56)bank statement 银行对账单 kY~4AH
B (57)bankruptcy 破产 CC`_e^~y=F
B (58)basis of apportionment 分摊基础 bPU
i44P
B (59)batch 批量 I1U2wD
B (60)batch costing 分批成本计算 i9DD)Y<
B (61)beta factor B(市场)风险因素 }Pg}"fb^
B (62)bill 账单 0yI1r7yNB+
B (63)bill of exchange 汇票 sjg`4^!wDD
B (64)bill of landing 提单 *kl :/#
B (65)bill of materials 用料预计单 $zjdCg<
B (66)bill payable 应付票据 K8sRan[4}
B (67)bill receivable 应收票据 _y^r==
B (68)bin card 存货记录卡 vyIH<@@p7
B (69)bonus 红利 o'!=x$Ky
B (70)book-keeping 薄记 3uqhYT;
B (71)Boston classification 波士顿分类 F#sm^% _2
B (72)breakeven chart 保本图 Ic0Y
B (73)breakeven point 保本点 5FoZ$I
B (74)breaking-down time 复位时间 F+V!p4G
B (75)budget 预算 <ukBAux,D
B (76)budget center 预算中心 Y#ZgrziYM
B (77)budget cost allowance 预算成本折让 -V|"T+U
B (78)budget manual 预算手册 ;mG*Rad
B (79)budget period 预算期间 c>B1cR
B (80)budgetary control 预算控制 V}#X'~Ob
B (81)budgeted capacity 预算生产能力 00QJ596
B (82)burden 制造费用 >5t%_/yeB
B (83)business center 经营中心 |h\7Q1,1~2
B (84)business entity 营业个体 -Lh7!d
B (85)business unit 经营单位 vt|
R)[,
B (86)buy-out management 管理性购买产权 h^yqrDyJ
B (87)by-product 副产品 E[]5Od5#
C (88)called-up share capital 催缴股本 rGyAzL]
C (89)capacity 生产能力 $Iwvecn?I
C (90)capacity ratios 生产能力比率 ixdsz\<
C (91)capital 资本 s{Z)<n03
C (92)capital assets pricing model 资本资产计价模式 'rcqy1-&
C (93)capital commitment 承诺资本 Fz%;_%j
C (94)capital employed 已运用的资本 X g6ezlW
C (95)capital expenditure 资本支出 "La;$7ds
C (96)capital expenditure authorization 资本支出核准 $oK&k}Q
C (97)capital expenditure control 资本支出控制
::|~tLFu
C (98)capital expenditure proposal 资本支出申请 ^}_Ka //k
C (99)capital funding planning 资本基金筹集计划 hJ@vlMW
C (100)capital gain 资本收益 M6)
G_-
C (101)capital investment appraisal 资本投资评估 bO=|utpk
C (102)capital maintenance 资本保全 2s\ClT
C (103)capital resource planning 资本资源计划 )D,
KG_7l
C (104)capital surplus 资本盈余 m+TAaK
C (105)capital turnover 资本周转率 :aesG7=O
C (106)card 记录卡 %=`JWLLG
C (107)cash 现金 +WH\,E
C (108)cash account 现金账户 % =^/^[D
C (109)cash book 现金账薄 iVXt@[
C (110)cash cow 金牛产品 HC%Hbc~S_Q
C (111)cash flow 现金流量 .,bpFcQ
C (112)cash discounted 现金贴现 \#{PV\x:Nn
C (113)cash flow budget 现金流量预算 5?kfE
C (114)cash flow statement 现金流量表 .-KI,IU
C (115)cash ledger 现金分类账 :!%V Sem
C (116)cash limit 现金限额 D0D=;k
C (117)CCA 现时成本会计 +1ICX
C (118)center 中心 #Iw(+%D
C (119)changeover time 变更时间 b2m={q(s
C (120)chartered entity 特许经济个体 EhcJE;S)
C (121)cheque 支票 UerbNz|
C (122)cheque register 支票登记薄 CL=%eSsuD
C (123)coin analysis 零钱分类 R6+)&:Ab{R
C (124)classification 分类 m8q4t,<J
C (125)clock card 工时卡 wVBKVb9N
C (126)code 代码 cg
g6E
O(
C (127)commitment accounting 承诺确认会计 7n8nJTU{4j
C (128)common cost 共同成本 !6!)H8rX
C (129)company limited by guarantee 有限担保责任公司 #De>EQ%