A (1)ABC 作业基础成本计算 sNG 7fi.|
A (2)absorbed overhead 已吸收制造费用 =f=>buD
A (3)absorption costing 吸收成本计算 <YG 42,N
A (4)account 账户,报表 % T$!I (L&
A (5)accounting postulate 会计假设 QeQwmI
A (6)accounting series release 会计公告文件 z\k6."e_&
A (7)accounting valuation 会计计价 j`u2\ ;
A (8)account sale 承销清单 ktY
A (9)accountability concept 经营责任概念 yqb$,$
A (10)accountancy 会计职业 Zz|et206
A (11)accountant 会计师 YqKQm+G
A (12)accounting 会计 =?
M{B1;H
A (13)agency cost 代理成本 )CH\]>-FO
A (14)accounting bases 会计基础 Kr<a6BEv5
A (15)accounting manual 会计手册 RXO}mu]Iu
A (16)accounting period 会计期间 ]7,0}q.
A (17)accounting policies 会计方针 .4z_ohe
A (18)accounting rate of return 会计报酬率 9-Qu5L~
A (19)accounting reference date 会计参照日 1b7 Q-elG
A (20)accounting reference period 会计参照期间 R-Tf9?)
A (21)accrual concept 应计概念 _y [B/C,q
A (22)accrual expenses 应计费用 VyIM ,glu
A (23)acid test ration 速动比率(酸性测试比率) Y>i
Qp/k:
A (24)acquisition 购置 Q:b>1
A (25)acquisition accounting 收购会计 1N.weey}W
A (26)activity based accounting 作业基础成本计算 Urm(A9|N
A (27)adjusting events 调整事项 Wsw/ D
A (28)administrative expenses 行政管理费 #FGj)pu
A (29)advice note 发货通知 0d,&)
A (30)amortization 摊销 5'rP-z~
u
A (31)analytical review 分析性检查 `cmzmQC
A (32)annual equivalent cost 年度等量成本法 UN6nh T
A (33)annual report and accounts 年度报告和报表 e&pt[W}X%u
A (34)appraisal cost 检验成本 2G/CN"
A (35)appropriation account 盈余分配账户 I&&[ ':
A (36)articles of association 公司章程细则 F{17K$y
A (37)assets 资产 avMre_@V
A (38)assets cover 资产保障 4n\O6$&.x
A (39)asset value per share 每股资产价值 G{'`L)~3N
A (40)associated company 联营公司 v00w
GOpW
A (41)attainable standard 可达标准 (ap,3$hS
A (42)attributable profit 可归属利润 :N=S nyz
A (43)audit 审计 d-UQc2r
A (44)audit report 审计报告 I(Q3YDdb
A (45)auditing standards 审计准则 OLJ|gunA#
A (46)authorized share capital 额定股本 %\!3tN
A (47)available hours 可用小时 35#"]l"
A (48)avoidable costs 可避免成本 C/z 0/mk
B (49)back-to-back loan 易币贷款 )K0rPnYV
B (50)backflush accounting 倒退成本计算 mk
`#\=GE
B (51)bad debts 坏帐 $gcC}tX
B (52)bad debts ratio 坏帐比率 x1.yi-
B (53)bank charges 银行手续费 D14i]
B (54)bank overdraft 银行透支 <`=(Ui$fD
B (55)bank reconciliation 银行存款调节表 JN<u4\e{-&
B (56)bank statement 银行对账单 ^' b[#DG>F
B (57)bankruptcy 破产 s+]6X*)
B (58)basis of apportionment 分摊基础 {dNWQE*\c
B (59)batch 批量 \ci[<CP
B (60)batch costing 分批成本计算 :&=`xAX-
B (61)beta factor B(市场)风险因素 U=KFbL1Q
B (62)bill 账单 $s9YU"
B (63)bill of exchange 汇票 :8Ql(I
B (64)bill of landing 提单 8(GJz ~y
B (65)bill of materials 用料预计单 pM_oIH'8:
B (66)bill payable 应付票据 II}3w#r4
B (67)bill receivable 应收票据 OO?BN!
B (68)bin card 存货记录卡 j
!rQa^
B (69)bonus 红利 K2oyHw<mk
B (70)book-keeping 薄记 /-C6I:
B (71)Boston classification 波士顿分类 sxn^1|O;m
B (72)breakeven chart 保本图 ty)~]!tA
B (73)breakeven point 保本点 @]:GT
rs
B (74)breaking-down time 复位时间 aL0,=g%
B (75)budget 预算 r=^?
B (76)budget center 预算中心 GPU,.s"&(
B (77)budget cost allowance 预算成本折让 ,mvU`>Ry
B (78)budget manual 预算手册 uY$BZEuAZ
B (79)budget period 预算期间 2mPU /
B (80)budgetary control 预算控制 wD`jks
B (81)budgeted capacity 预算生产能力 -x0u}I
B (82)burden 制造费用 Z/[ww8b.
B (83)business center 经营中心 KIHr%
B (84)business entity 营业个体 5(&'/U^
B (85)business unit 经营单位 -ZE]VO*F
B (86)buy-out management 管理性购买产权 q5ja \
B (87)by-product 副产品 nG !6[^D
C (88)called-up share capital 催缴股本 CUZ
;<Pn
C (89)capacity 生产能力 u+,
C (90)capacity ratios 生产能力比率 &0%x6vea
C (91)capital 资本 ]='zY3
C (92)capital assets pricing model 资本资产计价模式 Qj',&b
C (93)capital commitment 承诺资本 w4\g]\
C (94)capital employed 已运用的资本 C:@JLZB
C (95)capital expenditure 资本支出 "~ eF%}.
C (96)capital expenditure authorization 资本支出核准 m?
pm)w
C (97)capital expenditure control 资本支出控制 H.]rH,8
C (98)capital expenditure proposal 资本支出申请 Tn 3<cO7v
C (99)capital funding planning 资本基金筹集计划 u8i!Fxu
C (100)capital gain 资本收益 5AO'Ihp L
C (101)capital investment appraisal 资本投资评估 :PF6xL&
C (102)capital maintenance 资本保全 3YOYlb %j
C (103)capital resource planning 资本资源计划 YO`V'6\
C (104)capital surplus 资本盈余 w>Y!5RnO
C (105)capital turnover 资本周转率 1wM~),B8
C (106)card 记录卡 ubQZ
TA x
C (107)cash 现金 1;N5@0%p
C (108)cash account 现金账户 7C@%1kL
C (109)cash book 现金账薄 7c
aV-8:
C (110)cash cow 金牛产品 x
72T5.
C (111)cash flow 现金流量 M7g6m
C (112)cash discounted 现金贴现 Tg|/UUn
C (113)cash flow budget 现金流量预算 7,&M6<~
C (114)cash flow statement 现金流量表 UbSAyf
C (115)cash ledger 现金分类账 )r.4`5Rc
C (116)cash limit 现金限额 Ht=h9}x"g
C (117)CCA 现时成本会计 G [$u`mxV^
C (118)center 中心 E|l qlS7
C (119)changeover time 变更时间 y ZR\(\?<
C (120)chartered entity 特许经济个体 &d/x1=
C (121)cheque 支票 IIIP<nyc
C (122)cheque register 支票登记薄 v[I,N$:
C (123)coin analysis 零钱分类 [$AOu0J
C (124)classification 分类 -Ay=*
c.4
C (125)clock card 工时卡 78-D/WY/X
C (126)code 代码 2u?k;"]V
C (127)commitment accounting 承诺确认会计 97SOa.@
C (128)common cost 共同成本 v3/l=e?u
C (129)company limited by guarantee 有限担保责任公司 K \_JG$(9