A (1)ABC 作业基础成本计算 t WI-
A (2)absorbed overhead 已吸收制造费用 f jx`|MJ
A (3)absorption costing 吸收成本计算 'o-4'
A (4)account 账户,报表 *S.U8;*Xj
A (5)accounting postulate 会计假设 dht0PZdx?
A (6)accounting series release 会计公告文件 =fcg4h5(
A (7)accounting valuation 会计计价 ~#pATPW@(
A (8)account sale 承销清单 3v8LzS3@
A (9)accountability concept 经营责任概念 DzAZv/h76
A (10)accountancy 会计职业 cpQ5F;FI
A (11)accountant 会计师 Xqf,_I=V
A (12)accounting 会计 .Kb3VNgwvm
A (13)agency cost 代理成本 }UhYwJf89
A (14)accounting bases 会计基础
R=z])
A (15)accounting manual 会计手册 VzP az\e
A (16)accounting period 会计期间 \R#SoOd
A (17)accounting policies 会计方针 %j7
b0pb
A (18)accounting rate of return 会计报酬率 CvoFt=c$jE
A (19)accounting reference date 会计参照日 3:+9H}Q
A (20)accounting reference period 会计参照期间 1t
R^
A (21)accrual concept 应计概念 ^m qEKy<
A (22)accrual expenses 应计费用 'FErk~}/4s
A (23)acid test ration 速动比率(酸性测试比率) Q\$3l'W
A (24)acquisition 购置 }Pcm'o_wT
A (25)acquisition accounting 收购会计 /WuYg
OI
A (26)activity based accounting 作业基础成本计算 r]3-}:vU
A (27)adjusting events 调整事项 bKQho31a'
A (28)administrative expenses 行政管理费 b:dN )m
A (29)advice note 发货通知 'R7 \
A (30)amortization 摊销 -> cL)
A (31)analytical review 分析性检查 y{ur'**l
A (32)annual equivalent cost 年度等量成本法 R_!.vGhkN
A (33)annual report and accounts 年度报告和报表 .xRdKt!p
A (34)appraisal cost 检验成本 -YA,Stc-
A (35)appropriation account 盈余分配账户 =XP[3~
A (36)articles of association 公司章程细则 5'zXCHt
A (37)assets 资产 EW
`hL~{
A (38)assets cover 资产保障 ~t6q-P
A (39)asset value per share 每股资产价值 or]v]*:~l
A (40)associated company 联营公司 J&xZN8jW
A (41)attainable standard 可达标准 <tr]bCu}
A (42)attributable profit 可归属利润
}v ZOPTP
A (43)audit 审计 QN:v4,$d
A (44)audit report 审计报告 M>AxVL
A (45)auditing standards 审计准则 %*
"+kwZ
A (46)authorized share capital 额定股本 pQz1!0
A (47)available hours 可用小时 +9_Y0<C
A (48)avoidable costs 可避免成本 5hrI#fpOR
B (49)back-to-back loan 易币贷款 da$FY7
B (50)backflush accounting 倒退成本计算 xRh 22z
B (51)bad debts 坏帐 s)^/3a
B (52)bad debts ratio 坏帐比率 Xq
TguO'
B (53)bank charges 银行手续费 $L/`nd
B (54)bank overdraft 银行透支 5ya9VZ5#
B (55)bank reconciliation 银行存款调节表 KkJqqO"EL
B (56)bank statement 银行对账单 ?
#K|l*
B (57)bankruptcy 破产 ~7]V^tG
B (58)basis of apportionment 分摊基础 &2tfj(ms
B (59)batch 批量 a|ufm^F
B (60)batch costing 分批成本计算 Ln+l'&_nb
B (61)beta factor B(市场)风险因素 c!6D{(sfh
B (62)bill 账单 i
^s Vy
B (63)bill of exchange 汇票 ]eL# bJ
B (64)bill of landing 提单 +:MSY p
B (65)bill of materials 用料预计单 |L
2>|4
B (66)bill payable 应付票据 v3-/ [-XB:
B (67)bill receivable 应收票据 ~ ld.I4
B (68)bin card 存货记录卡 /3b*dsYsl
B (69)bonus 红利 E>~R P^?Uz
B (70)book-keeping 薄记 ) c@gRb~
B (71)Boston classification 波士顿分类 0m@+ &X>w
B (72)breakeven chart 保本图 )x.%PUA
B (73)breakeven point 保本点 n
Bu!2c
B (74)breaking-down time 复位时间 KOcB#UHJ
B (75)budget 预算 \""^'pP@
B (76)budget center 预算中心 Rh="<'d
B (77)budget cost allowance 预算成本折让 k&Pt\- 9on
B (78)budget manual 预算手册 LmrdVSs
_
B (79)budget period 预算期间 o@
meogkL
B (80)budgetary control 预算控制 =ZgueUz,
B (81)budgeted capacity 预算生产能力 pBsb>wvej
B (82)burden 制造费用 z:
QDWH
B (83)business center 经营中心 v:O{"s
B (84)business entity 营业个体 Xoj"
rR9|
B (85)business unit 经营单位 v">?`8V
B (86)buy-out management 管理性购买产权 L}Z.FqJ
B (87)by-product 副产品 |XyX%5p*
C (88)called-up share capital 催缴股本 "HOZ2_(o
C (89)capacity 生产能力 `4"8@>D
C (90)capacity ratios 生产能力比率 AWO)]rM
C (91)capital 资本 bWe2z~dP
C (92)capital assets pricing model 资本资产计价模式 SB62(#YR
C (93)capital commitment 承诺资本 ;n&95t1$
C (94)capital employed 已运用的资本 T7[@ lMa?
C (95)capital expenditure 资本支出 te@m#`p9
C (96)capital expenditure authorization 资本支出核准 %cF`x_h[j
C (97)capital expenditure control 资本支出控制 #:)'D?,
C (98)capital expenditure proposal 资本支出申请 qt8Y3:=8l
C (99)capital funding planning 资本基金筹集计划 |#Gxqq'
C (100)capital gain 资本收益 @6
he!wW
C (101)capital investment appraisal 资本投资评估 ]c(FgYc
C (102)capital maintenance 资本保全 ni;_Un~
C (103)capital resource planning 资本资源计划 6N/(cUXJ
C (104)capital surplus 资本盈余 ]7
HR
U6$
C (105)capital turnover 资本周转率 nrEI0E9
C (106)card 记录卡 15:9JVH3D
C (107)cash 现金 mGT('iTM4
C (108)cash account 现金账户 6)INr,d
C (109)cash book 现金账薄 1/dL-"*0
C (110)cash cow 金牛产品 /}:{(Go
C (111)cash flow 现金流量 4n,&,R r#
C (112)cash discounted 现金贴现 DV5hTw0
C (113)cash flow budget 现金流量预算 8hGyh#
C (114)cash flow statement 现金流量表 bZowc {!\
C (115)cash ledger 现金分类账 yF)o_OA[uR
C (116)cash limit 现金限额 ~
'ZwD/!e
C (117)CCA 现时成本会计 =s\$i0A2
C (118)center 中心 N/a4Gl(
C (119)changeover time 变更时间 J8'"vc} =
C (120)chartered entity 特许经济个体 %ZVYgtk;*
C (121)cheque 支票 x'|ty[87
C (122)cheque register 支票登记薄 [LVXXjkFI
C (123)coin analysis 零钱分类 8JLf @C:
C (124)classification 分类 -]3 K#M)s
C (125)clock card 工时卡 o/AG9|()4
C (126)code 代码 oO2DPcK
C (127)commitment accounting 承诺确认会计
*yZ6"
C (128)common cost 共同成本 u>>|ZP
e
C (129)company limited by guarantee 有限担保责任公司 ] \yIHdcDi