A (1)ABC 作业基础成本计算 q*&R&K;q
A (2)absorbed overhead 已吸收制造费用 xak)YOLRV
A (3)absorption costing 吸收成本计算 Y~I<L ocv
A (4)account 账户,报表 p@Y=6 Bw
A (5)accounting postulate 会计假设 bqcCA91
A (6)accounting series release 会计公告文件 k XSX<b <%
A (7)accounting valuation 会计计价 XDemdMy$
A (8)account sale 承销清单 53])@Mmus
A (9)accountability concept 经营责任概念 SndR
:{
A (10)accountancy 会计职业 q Q\j
A (11)accountant 会计师 =8\.fp
A (12)accounting 会计 X2|~(*
A (13)agency cost 代理成本 l{k_;i!D
A (14)accounting bases 会计基础 U N9hZ>9
A (15)accounting manual 会计手册 ~lw9sm*2v2
A (16)accounting period 会计期间 ;o9h|LRs
A (17)accounting policies 会计方针 R*[sO*h\k
A (18)accounting rate of return 会计报酬率 ,|]JaZq
A (19)accounting reference date 会计参照日 ;,&cWz
A (20)accounting reference period 会计参照期间 j7~FR{:j
A (21)accrual concept 应计概念 *LEy#N
A (22)accrual expenses 应计费用 ?_NKyiu95
A (23)acid test ration 速动比率(酸性测试比率) Xqf,_I=V
A (24)acquisition 购置 ;77K1
A (25)acquisition accounting 收购会计 `L'g<VK;
A (26)activity based accounting 作业基础成本计算 3_
A (27)adjusting events 调整事项 )E}v~GW.+
A (28)administrative expenses 行政管理费 G4)~p!TSQ
A (29)advice note 发货通知 %k!CjW3
A (30)amortization 摊销 AQ~
xjU
A (31)analytical review 分析性检查 928_e)V
A (32)annual equivalent cost 年度等量成本法 FnO@\{M"A
A (33)annual report and accounts 年度报告和报表 }s~c(sL?;
A (34)appraisal cost 检验成本 c7e,lgG-
A (35)appropriation account 盈余分配账户 SI}s
A (36)articles of association 公司章程细则 C~ 1]
A (37)assets 资产 cM#rus?)+
A (38)assets cover 资产保障 dHnCSOM<
A (39)asset value per share 每股资产价值 'R7 \
A (40)associated company 联营公司 n>Ff tVZNJ
A (41)attainable standard 可达标准 0,%{r.\S
A (42)attributable profit 可归属利润 --5F*a{R|
A (43)audit 审计 Xh9QfT ,
A (44)audit report 审计报告 #{cy( &cz
A (45)auditing standards 审计准则 L+am-k:T~
A (46)authorized share capital 额定股本 }Le]qR9Y]
A (47)available hours 可用小时 +,76|oMsQ%
A (48)avoidable costs 可避免成本 }%|ewy9|CW
B (49)back-to-back loan 易币贷款 XiW1X6
B (50)backflush accounting 倒退成本计算 Z8|<%1Kge
B (51)bad debts 坏帐 7r:h_r-
B (52)bad debts ratio 坏帐比率 02-ql
F@i
B (53)bank charges 银行手续费 n7Ao.b%uk-
B (54)bank overdraft 银行透支 ^tB1Nu%
B (55)bank reconciliation 银行存款调节表 [YDSS/
B (56)bank statement 银行对账单 5hrI#fpOR
B (57)bankruptcy 破产 da$FY7
B (58)basis of apportionment 分摊基础 xRh 22z
B (59)batch 批量 =X$ ieXq|
B (60)batch costing 分批成本计算 oZ'a}kF
B (61)beta factor B(市场)风险因素 #HUn~r
B (62)bill 账单 D-gH_ff<]9
B (63)bill of exchange 汇票 KkJqqO"EL
B (64)bill of landing 提单 rAenxZ,tF
B (65)bill of materials 用料预计单 ~7]V^tG
B (66)bill payable 应付票据 &2tfj(ms
B (67)bill receivable 应收票据 =nEP:7~{
B (68)bin card 存货记录卡 g) X3:=['
B (69)bonus 红利 {EgSjxfmw
B (70)book-keeping 薄记 uFkl^2
B (71)Boston classification 波士顿分类 o@:"3s
B (72)breakeven chart 保本图 tB_le>rhl
B (73)breakeven point 保本点 SQodk:1)
B (74)breaking-down time 复位时间 NoI|Dz
B (75)budget 预算 ~ ld.I4
B (76)budget center 预算中心 KWJVc
`
B (77)budget cost allowance 预算成本折让 (5yM%H8:
B (78)budget manual 预算手册 2b"*~O;
B (79)budget period 预算期间 >ahDc!Jyu
B (80)budgetary control 预算控制 0Hnj<| HL
B (81)budgeted capacity 预算生产能力 5zl+M`
B (82)burden 制造费用 0m@+ &X>w
B (83)business center 经营中心 )x.%PUA
B (84)business entity 营业个体 d ^bSV4
B (85)business unit 经营单位 ,Z`}!%?
B (86)buy-out management 管理性购买产权 W`>|OiuF
B (87)by-product 副产品 ({uW-%
C (88)called-up share capital 催缴股本 8g#$Y2P
C (89)capacity 生产能力 P>/:dt'GJ}
C (90)capacity ratios 生产能力比率 '.A!IGsj
C (91)capital 资本 {U5sRM|I
C (92)capital assets pricing model 资本资产计价模式 J%&LQ