A (1)ABC 作业基础成本计算 fzcPi9+
A (2)absorbed overhead 已吸收制造费用 fDe4 [QQ8
A (3)absorption costing 吸收成本计算 5WhR|
A (4)account 账户,报表 Ce&nMgd~
A (5)accounting postulate 会计假设 )gM3,gSS
A (6)accounting series release 会计公告文件 @ qFE6!
A (7)accounting valuation 会计计价 X3nt*G1dL
A (8)account sale 承销清单 &qR1fbw"
A (9)accountability concept 经营责任概念 iV+'p->/
A (10)accountancy 会计职业 +Smt8O<N
A (11)accountant 会计师 p1}Y|m!
A (12)accounting 会计 [HEqMBX=;
A (13)agency cost 代理成本 Xx
l>,QUA
A (14)accounting bases 会计基础 z3F ^OU
A (15)accounting manual 会计手册 $E=t
6WvA
A (16)accounting period 会计期间 *qx<bY@F
A (17)accounting policies 会计方针 s=)0y$
A (18)accounting rate of return 会计报酬率 VyRU_<xP
A (19)accounting reference date 会计参照日 .-kqt^Gc
A (20)accounting reference period 会计参照期间 $#Mew:J
A (21)accrual concept 应计概念 mX@Un9k
A (22)accrual expenses 应计费用 Zmx[u_NG
A (23)acid test ration 速动比率(酸性测试比率) q\ihye
A (24)acquisition 购置 Y-8qAF?SJ]
A (25)acquisition accounting 收购会计 44s
K2
A (26)activity based accounting 作业基础成本计算 ,p(4OZz5,
A (27)adjusting events 调整事项 M :m-i X
A (28)administrative expenses 行政管理费 2m`4B_g A
A (29)advice note 发货通知 T9
@^@l$
A (30)amortization 摊销 5fh@nR
A (31)analytical review 分析性检查 8mjP
2
A (32)annual equivalent cost 年度等量成本法 {?a9>g-BW
A (33)annual report and accounts 年度报告和报表 ~&E|;\G
A (34)appraisal cost 检验成本 .3;bUJ1
A (35)appropriation account 盈余分配账户 c[=%v]j:u
A (36)articles of association 公司章程细则
V<} ^n
A (37)assets 资产 +{%@kX<V_
A (38)assets cover 资产保障 %}z/_QZ
A (39)asset value per share 每股资产价值 !*46@sb:
A (40)associated company 联营公司 rWN#QL()*
A (41)attainable standard 可达标准 xx}R6VKU.
A (42)attributable profit 可归属利润 o?G^=0T
A (43)audit 审计 |pIA9/~Z
A (44)audit report 审计报告 ~;ink
A (45)auditing standards 审计准则 ++KY+j.^
A (46)authorized share capital 额定股本 #=WDJT:
A (47)available hours 可用小时 ]Ll<
A (48)avoidable costs 可避免成本 Q37VhScs
B (49)back-to-back loan 易币贷款 J
CIm*6~
B (50)backflush accounting 倒退成本计算 Q:LyD!at
B (51)bad debts 坏帐 @5gZK[?|I
B (52)bad debts ratio 坏帐比率 h6*=Fn7C
B (53)bank charges 银行手续费 ;qI5GQ {
B (54)bank overdraft 银行透支 ivdw1g|)h
B (55)bank reconciliation 银行存款调节表 D\Y)E#%,
B (56)bank statement 银行对账单 N0s)Nao4
B (57)bankruptcy 破产 qa ![oMKc
B (58)basis of apportionment 分摊基础 1fbd/-h
B (59)batch 批量 MDkIaz\U
B (60)batch costing 分批成本计算 B0c} 5V
B (61)beta factor B(市场)风险因素 [7Nn%eZC
B (62)bill 账单 <_*8a(j3
B (63)bill of exchange 汇票 H*QN/
{|RU
B (64)bill of landing 提单 c ;3bX6RD*
B (65)bill of materials 用料预计单 $Z;HE/3
B (66)bill payable 应付票据 QN(f8t(
B (67)bill receivable 应收票据 `w S
g/
B (68)bin card 存货记录卡 SwQ.
tK1p
B (69)bonus 红利 =J8)Z'Jr
B (70)book-keeping 薄记 1{ #Xa=
B (71)Boston classification 波士顿分类 *D1fSu!
B (72)breakeven chart 保本图 Vvx(7p-GQ
B (73)breakeven point 保本点 M3Kpp_d_!
B (74)breaking-down time 复位时间 x7e
B (75)budget 预算 #e%.z+7I
B (76)budget center 预算中心 a@@!Eg
A
B (77)budget cost allowance 预算成本折让 ^F*)Jq
B (78)budget manual 预算手册 f5a%/1?
B (79)budget period 预算期间 T
JY$<:
B (80)budgetary control 预算控制 T
4
SByX9
B (81)budgeted capacity 预算生产能力 ?xf59mY7
B (82)burden 制造费用 4~a0
B (83)business center 经营中心 hvBuQuk)
B (84)business entity 营业个体 ZLvw]N&R
B (85)business unit 经营单位 |PN-,f{ -
B (86)buy-out management 管理性购买产权 >Z^7=5K"O
B (87)by-product 副产品 2h&pm
C (88)called-up share capital 催缴股本 I#l9
C (89)capacity 生产能力 [[D}vL8d
C (90)capacity ratios 生产能力比率 'D(Hqdr;:
C (91)capital 资本 {CH\TmSz
C (92)capital assets pricing model 资本资产计价模式 ^J>28Q\S
C (93)capital commitment 承诺资本 0jv9N6IM
C (94)capital employed 已运用的资本 p!'wOThO`
C (95)capital expenditure 资本支出 HXU"]s2Z
C (96)capital expenditure authorization 资本支出核准 cXJgdBwo
C (97)capital expenditure control 资本支出控制
hZlajky
C (98)capital expenditure proposal 资本支出申请 zJ9ZqC]
C (99)capital funding planning 资本基金筹集计划 !W$3p'8Tu
C (100)capital gain 资本收益 ~s^&*KaA
C (101)capital investment appraisal 资本投资评估 M
_U$I7
C (102)capital maintenance 资本保全 CjQ_oNI
C (103)capital resource planning 资本资源计划
(I.uQP~H
C (104)capital surplus 资本盈余 pq5)Ug
C (105)capital turnover 资本周转率 ](_(1
C (106)card 记录卡 z,rWj][P
C (107)cash 现金
glHag"(
C (108)cash account 现金账户 {>FA ~}cX.
C (109)cash book 现金账薄 s*k"-5
C (110)cash cow 金牛产品 >K\ 79<x|
C (111)cash flow 现金流量 ( kp}mSw
C (112)cash discounted 现金贴现 .M>u:,v
C (113)cash flow budget 现金流量预算 `?JrC3
C (114)cash flow statement 现金流量表 ZuS+p0H"
C (115)cash ledger 现金分类账 dc&Qi_W
C (116)cash limit 现金限额 +G/~v`Bv
C (117)CCA 现时成本会计
=hl-c
C (118)center 中心 aDZLabRu
C (119)changeover time 变更时间 bT{P1nUu
C (120)chartered entity 特许经济个体 /LSiDys
C (121)cheque 支票 /HzhgMV3
C (122)cheque register 支票登记薄 {bETHPCf
C (123)coin analysis 零钱分类 HTqik w5X
C (124)classification 分类 cJ8*[H<NV
C (125)clock card 工时卡 6C]!>i}U
C (126)code 代码 ZQBo|8*
C (127)commitment accounting 承诺确认会计 0[3b,
C (128)common cost 共同成本 i0AC.]4e"
C (129)company limited by guarantee 有限担保责任公司 O1#rCFC|y