A (1)ABC 作业基础成本计算 "n3i
(sZ
A (2)absorbed overhead 已吸收制造费用 @}e'(ju%R
A (3)absorption costing 吸收成本计算 gAY%VFBP0
A (4)account 账户,报表 l?/.uNw
A (5)accounting postulate 会计假设 weOzs]uc
A (6)accounting series release 会计公告文件 [?$|
A (7)accounting valuation 会计计价 -|DSfI#j
A (8)account sale 承销清单 B~u_zZE
A (9)accountability concept 经营责任概念 /Lc=
K<
A (10)accountancy 会计职业 yO6
_Gq{
A (11)accountant 会计师 ClH aR
A (12)accounting 会计 ZQ^kS9N i
A (13)agency cost 代理成本 WR
*|kh
A (14)accounting bases 会计基础 #dLp<l)
A (15)accounting manual 会计手册 7\
<4
LX
A (16)accounting period 会计期间 1x0 7ua@(v
A (17)accounting policies 会计方针 x,Cc$C~YP
A (18)accounting rate of return 会计报酬率 UEq;}4Bo
A (19)accounting reference date 会计参照日 PSdH9ea
A (20)accounting reference period 会计参照期间 4nhe *ip
A (21)accrual concept 应计概念 ZHshg`I`
A (22)accrual expenses 应计费用 X'&$wQ6,K
A (23)acid test ration 速动比率(酸性测试比率) k"P2J}4eO
A (24)acquisition 购置 9@yP;{Q
A (25)acquisition accounting 收购会计 {}3kla{
A (26)activity based accounting 作业基础成本计算 i;0`d0^
A (27)adjusting events 调整事项 hG,gY;&[6
A (28)administrative expenses 行政管理费 xX'Uq_Jv
A (29)advice note 发货通知 W7as=+;X
A (30)amortization 摊销 j}R4mh
A (31)analytical review 分析性检查 |7Q8WjCQ{m
A (32)annual equivalent cost 年度等量成本法 c=2e?
A (33)annual report and accounts 年度报告和报表 ]
%*970
A (34)appraisal cost 检验成本 ~^.&np
h
A (35)appropriation account 盈余分配账户 v.1= TBh
A (36)articles of association 公司章程细则 TKc&yAK
A (37)assets 资产 &bJ98Nxl
A (38)assets cover 资产保障 '3o0J\cz
A (39)asset value per share 每股资产价值 F_~-o,\
A (40)associated company 联营公司 Xl6)&
A (41)attainable standard 可达标准 Z"gllpDr$
A (42)attributable profit 可归属利润 -aNTFt~|[
A (43)audit 审计 $Yz &x%Lb
A (44)audit report 审计报告 =tcPYYD
A (45)auditing standards 审计准则 ZW2#'$b
A (46)authorized share capital 额定股本 b,a\`%m}
A (47)available hours 可用小时 ZZC=
7FB
A (48)avoidable costs 可避免成本 4C/8hsn
B (49)back-to-back loan 易币贷款 ^BM/K&7^
B (50)backflush accounting 倒退成本计算 +29;T0>a
B (51)bad debts 坏帐 L>UYR++<6
B (52)bad debts ratio 坏帐比率 Jb-wvNJu
B (53)bank charges 银行手续费 ud:?~?j&w
B (54)bank overdraft 银行透支 L1Q QU
B (55)bank reconciliation 银行存款调节表 (?\ZN+V)
B (56)bank statement 银行对账单 9L#B"lh
B (57)bankruptcy 破产 pOI+
B (58)basis of apportionment 分摊基础 "tIf$z
B (59)batch 批量 /^[)JbgB
B (60)batch costing 分批成本计算 LO61J_J<
B (61)beta factor B(市场)风险因素 w=e,gNO
B (62)bill 账单 w#mnGD
B (63)bill of exchange 汇票 _ga
!TQ:
B (64)bill of landing 提单 GIVs)~/Eq
B (65)bill of materials 用料预计单 ,P"R.A
B (66)bill payable 应付票据 r-YQsu&
B (67)bill receivable 应收票据 24N,Bo
3
B (68)bin card 存货记录卡 3R#<9
O
B (69)bonus 红利 !P Gow
B (70)book-keeping 薄记 jX&&@zMq
B (71)Boston classification 波士顿分类 =w A< F
B (72)breakeven chart 保本图 g&0GO:F`
B (73)breakeven point 保本点 w78Ius,
B (74)breaking-down time 复位时间 N~>?w#?J
B (75)budget 预算 9jPb-I-
B (76)budget center 预算中心 >!)VkDAG
B (77)budget cost allowance 预算成本折让 f!$J_dz
B (78)budget manual 预算手册 9_>4~!x`
B (79)budget period 预算期间 4}LF>_+=
B (80)budgetary control 预算控制 !RcAJs'
B (81)budgeted capacity 预算生产能力 ,Vs:Lle
B (82)burden 制造费用 Zc4h jg
B (83)business center 经营中心 8]?1gDS|9O
B (84)business entity 营业个体 Xi{(1o4%
B (85)business unit 经营单位 k13/yiv
B (86)buy-out management 管理性购买产权 <Ab:yD`K!
B (87)by-product 副产品 6$6NVq
C (88)called-up share capital 催缴股本 aq5<Ks `r
C (89)capacity 生产能力 #8z\i2I
C (90)capacity ratios 生产能力比率 wO!hVm,Ta
C (91)capital 资本 &yA<R::o
C (92)capital assets pricing model 资本资产计价模式 a+~o: 5
C (93)capital commitment 承诺资本 G>RYQ{O
C (94)capital employed 已运用的资本 pWx3l5)R
C (95)capital expenditure 资本支出 kxn;;
C (96)capital expenditure authorization 资本支出核准 4P~<_]yf
C (97)capital expenditure control 资本支出控制 b<( W}$x
C (98)capital expenditure proposal 资本支出申请 Ez$5wY^J
C (99)capital funding planning 资本基金筹集计划 nIi_4=Z
C (100)capital gain 资本收益 Fp]8f&l8
C (101)capital investment appraisal 资本投资评估 D1Sl+NOV
C (102)capital maintenance 资本保全 ^n2w
6U0
C (103)capital resource planning 资本资源计划 ppnj.tLz;r
C (104)capital surplus 资本盈余 %@&)t?/=
C (105)capital turnover 资本周转率 O(~Vvoq
C (106)card 记录卡 _(z"l"l=$
C (107)cash 现金 O^x t
C (108)cash account 现金账户 aXJe"IT.u
C (109)cash book 现金账薄 7}x-(
{bqy
C (110)cash cow 金牛产品 @iP6N
C (111)cash flow 现金流量 3
#wj-
C (112)cash discounted 现金贴现 "|G,P-5G"
C (113)cash flow budget 现金流量预算 _[phs06A
C (114)cash flow statement 现金流量表 ;Pa(nUE@
C (115)cash ledger 现金分类账 Td F<
C (116)cash limit 现金限额 \O:xw-eG
C (117)CCA 现时成本会计 aOD"z7}U
C (118)center 中心 CbHNb~
C (119)changeover time 变更时间 P8VU&b\
C (120)chartered entity 特许经济个体 Qm.kXlsDI
C (121)cheque 支票 1}uDgz^
C (122)cheque register 支票登记薄 *Z:PB%d5
C (123)coin analysis 零钱分类 +n, BD C;
C (124)classification 分类 % KA/
C (125)clock card 工时卡 E&+^H
on
C (126)code 代码 .;:xx~G_Q
C (127)commitment accounting 承诺确认会计 A%PPG+IfA
C (128)common cost 共同成本 'MUrszOO.e
C (129)company limited by guarantee 有限担保责任公司 LNZ#%R~r