A (1)ABC 作业基础成本计算 v?h#Ym3e<
A (2)absorbed overhead 已吸收制造费用 M6|Q~8$
A (3)absorption costing 吸收成本计算 G m<t2Csn
A (4)account 账户,报表 #\4uu
A (5)accounting postulate 会计假设 vC J
A (6)accounting series release 会计公告文件 X'[S
Cs
A (7)accounting valuation 会计计价 l=EIbh
A (8)account sale 承销清单 o&LNtl;
A (9)accountability concept 经营责任概念 >&U]j*'4
A (10)accountancy 会计职业 'n.eCdj
A (11)accountant 会计师 I%*o7"
A (12)accounting 会计 yNY1g?E
A (13)agency cost 代理成本 vM\8>p*U
A (14)accounting bases 会计基础 t_@%4Wn!1L
A (15)accounting manual 会计手册 D@d/O
A (16)accounting period 会计期间 /k}vm3
A (17)accounting policies 会计方针 O2Rv^la
A (18)accounting rate of return 会计报酬率 {n%F^ky+7
A (19)accounting reference date 会计参照日 le|e 4f*+
A (20)accounting reference period 会计参照期间 2f I?P
A (21)accrual concept 应计概念 WGVvBX7#
A (22)accrual expenses 应计费用 cy/;qd+!M
A (23)acid test ration 速动比率(酸性测试比率) `<Zp!Hl(j
A (24)acquisition 购置 Ge[N5N>
A (25)acquisition accounting 收购会计 4(
^Ht
A (26)activity based accounting 作业基础成本计算 T6-e
A (27)adjusting events 调整事项 \\x``*
A (28)administrative expenses 行政管理费 `Nu3s<O7CF
A (29)advice note 发货通知 kY4riZnm
A (30)amortization 摊销 `N8A{8$qv
A (31)analytical review 分析性检查 Scs \nF2
A (32)annual equivalent cost 年度等量成本法 aeE9dV~
A (33)annual report and accounts 年度报告和报表 (?YTQ8QR
A (34)appraisal cost 检验成本 Y R#_<o
A (35)appropriation account 盈余分配账户 =QOtag1;
A (36)articles of association 公司章程细则 {o5E#<)
A (37)assets 资产 @y)-!MHN(8
A (38)assets cover 资产保障 kUn55 l
A (39)asset value per share 每股资产价值 eA#J7=eC
A (40)associated company 联营公司 $0sUh]7y
A (41)attainable standard 可达标准 F
~
/{1Q*
A (42)attributable profit 可归属利润 fkyj&M/
A (43)audit 审计 . v0 .wG
A (44)audit report 审计报告 Z]":xl\7
A (45)auditing standards 审计准则 srJ,Jr(
A (46)authorized share capital 额定股本 XrtB&h|C
A (47)available hours 可用小时 SG;]Vr
A (48)avoidable costs 可避免成本 z)yxz:E
B (49)back-to-back loan 易币贷款 mTYEK4}
B (50)backflush accounting 倒退成本计算 x(5>f9b b
B (51)bad debts 坏帐 qS|bpC0x
B (52)bad debts ratio 坏帐比率 Y*B}^!k6
B (53)bank charges 银行手续费 VL&E2^*E
B (54)bank overdraft 银行透支 qnv9?Xh
B (55)bank reconciliation 银行存款调节表 7oh6G
B (56)bank statement 银行对账单 W<u63P
B (57)bankruptcy 破产 z';p275
B (58)basis of apportionment 分摊基础 Q pAK]
B (59)batch 批量 y7ijT='8
B (60)batch costing 分批成本计算 :_i1)4[!
B (61)beta factor B(市场)风险因素 X9#Od9cNaC
B (62)bill 账单 kiZA$:V8
B (63)bill of exchange 汇票 kdITh9nx<r
B (64)bill of landing 提单 I/_`/mQ
B (65)bill of materials 用料预计单 g
O,X
B (66)bill payable 应付票据 b,$H!V*
B (67)bill receivable 应收票据 2YdMsu~
B (68)bin card 存货记录卡 y 7|x<Z
B (69)bonus 红利 5L"{J5R}
B (70)book-keeping 薄记 Bk?3lwCT
B (71)Boston classification 波士顿分类 8BhLO.(<O
B (72)breakeven chart 保本图 &M*&oi (
B (73)breakeven point 保本点 \NDSpT<Z
B (74)breaking-down time 复位时间 qeb:n$
B (75)budget 预算 a7)q^;:O
B (76)budget center 预算中心 959&I0=g"
B (77)budget cost allowance 预算成本折让 IE+$ET>t
B (78)budget manual 预算手册 .&TJSIx$
B (79)budget period 预算期间 (SfP3
B (80)budgetary control 预算控制 e 9U\48
B (81)budgeted capacity 预算生产能力 *Ny^XQ_ X
B (82)burden 制造费用 M4XnuFGB[w
B (83)business center 经营中心 5<<e_n.2q
B (84)business entity 营业个体 \vs,$h
B (85)business unit 经营单位 Uz>5!_
B (86)buy-out management 管理性购买产权 w6'o<=
B (87)by-product 副产品 z0t6}E<VIR
C (88)called-up share capital 催缴股本 Y]0oF_ :7
C (89)capacity 生产能力 l&dHH_m3
C (90)capacity ratios 生产能力比率 l=`)yc.
C (91)capital 资本 (?72 vCc
C (92)capital assets pricing model 资本资产计价模式 @AvXBMq|
C (93)capital commitment 承诺资本 _~d C>`K
C (94)capital employed 已运用的资本 &$.Vi&{.
C (95)capital expenditure 资本支出 -ytSS:|%\
C (96)capital expenditure authorization 资本支出核准 $M@SZknm
C (97)capital expenditure control 资本支出控制 DzkE*vR
C (98)capital expenditure proposal 资本支出申请 R)?K+cJ%
C (99)capital funding planning 资本基金筹集计划 `Yn^ -W
C (100)capital gain 资本收益 )Mx[;IwE
C (101)capital investment appraisal 资本投资评估 )**k3u
t4
C (102)capital maintenance 资本保全 )@RTU~#
C (103)capital resource planning 资本资源计划 :=+s^K
C (104)capital surplus 资本盈余 gEcVQPD@
C (105)capital turnover 资本周转率 wciYv,
C (106)card 记录卡 R0(Nw7!d/[
C (107)cash 现金 S)p{4`p%
C (108)cash account 现金账户 {:$0j|zL1
C (109)cash book 现金账薄 (d |
C (110)cash cow 金牛产品 ;``*]tY$
C (111)cash flow 现金流量 +*WE<4"!6
C (112)cash discounted 现金贴现 YQG[8I
C (113)cash flow budget 现金流量预算 ]F r+cP
C (114)cash flow statement 现金流量表 1M7=*w,
C (115)cash ledger 现金分类账 @#c(4}^ <w
C (116)cash limit 现金限额 KFor~A# D
C (117)CCA 现时成本会计 URck#5
C (118)center 中心 L}ud+Wfox
C (119)changeover time 变更时间 z%Ywjfn'
C (120)chartered entity 特许经济个体 IJ3[6>/M0
C (121)cheque 支票 >G92k76G
C (122)cheque register 支票登记薄 5YUn{qtD
C (123)coin analysis 零钱分类 #m1e_[
C (124)classification 分类 R XkE"H{
C (125)clock card 工时卡 KW+ps16~
C (126)code 代码 MeW8aLr
C (127)commitment accounting 承诺确认会计 ;Z:z'';Lm
C (128)common cost 共同成本 v)N8vFdd
C (129)company limited by guarantee 有限担保责任公司 aSi:(w