A (1)ABC 作业基础成本计算 M:* ^k
A (2)absorbed overhead 已吸收制造费用 N Dt +m
A (3)absorption costing 吸收成本计算 [p7cgHSMt
A (4)account 账户,报表 K/OE;;<IA
A (5)accounting postulate 会计假设 K.{:
H4_
A (6)accounting series release 会计公告文件 y66V`,e0
A (7)accounting valuation 会计计价 <l,Kg
'v
A (8)account sale 承销清单 8&0+Az"{O
A (9)accountability concept 经营责任概念 '&<T;V%
A (10)accountancy 会计职业 k&kx%skz
A (11)accountant 会计师 /6$8djw
A (12)accounting 会计 R"0fZENTG
A (13)agency cost 代理成本 uBPxMwohR
A (14)accounting bases 会计基础 9)Jc'd|
A (15)accounting manual 会计手册 G{8>
A (16)accounting period 会计期间 P<1ZpL
A (17)accounting policies 会计方针 5NT?A,r"
A (18)accounting rate of return 会计报酬率 P%- @AmO^_
A (19)accounting reference date 会计参照日 u\,("2ZW9+
A (20)accounting reference period 会计参照期间 ELlTR/NW
A (21)accrual concept 应计概念 XKTX~:
A (22)accrual expenses 应计费用 D02_ Jrg
A (23)acid test ration 速动比率(酸性测试比率) ,2I8,MOg
A (24)acquisition 购置 H+VKWGmfG
A (25)acquisition accounting 收购会计 HalkNR-eEm
A (26)activity based accounting 作业基础成本计算 kN99(
A (27)adjusting events 调整事项 6tKm'`^z4
A (28)administrative expenses 行政管理费 Xw|t.0
A (29)advice note 发货通知 l_Ffbs_6t
A (30)amortization 摊销 f"8!uE*;
A (31)analytical review 分析性检查 ]I|3v]6qR
A (32)annual equivalent cost 年度等量成本法 Ai 9UB=[R
A (33)annual report and accounts 年度报告和报表 W)0y+H\%
r
A (34)appraisal cost 检验成本 ~BSE8M+r
A (35)appropriation account 盈余分配账户 )kq3q5*_
A (36)articles of association 公司章程细则 b)5z'zQu
A (37)assets 资产
H,F/u&O
A (38)assets cover 资产保障 2L'vB1`
A (39)asset value per share 每股资产价值 Bx>)i8P7i0
A (40)associated company 联营公司 ~;pv&s5}
A (41)attainable standard 可达标准 .7!n%Ks
A (42)attributable profit 可归属利润 ^YpA@`n
A (43)audit 审计 NvZ )zE
A (44)audit report 审计报告 3e<FlH{
A (45)auditing standards 审计准则 ikSm;.
A (46)authorized share capital 额定股本 ]Gm$0uS
A (47)available hours 可用小时 cvf@B_iN9
A (48)avoidable costs 可避免成本 (Nky?*
B (49)back-to-back loan 易币贷款 7d7"^M
B (50)backflush accounting 倒退成本计算 d]v4`nc
B (51)bad debts 坏帐 5g{L
-8XwI
B (52)bad debts ratio 坏帐比率 }Z|uLXaz
B (53)bank charges 银行手续费 sw(dd01a
7
B (54)bank overdraft 银行透支 ~"Pu6-\VT
B (55)bank reconciliation 银行存款调节表 &r{.b#7\/A
B (56)bank statement 银行对账单 g'
xR$6t
B (57)bankruptcy 破产 0NN{2"M$p
B (58)basis of apportionment 分摊基础 Mbt}G|;8H7
B (59)batch 批量 :oH~{EQ
B (60)batch costing 分批成本计算 A1zqm_X5)P
B (61)beta factor B(市场)风险因素 d" "GG/
B (62)bill 账单 W
hf7J'
B (63)bill of exchange 汇票 NW.<v
/?=,
B (64)bill of landing 提单 4)o_gm~6c4
B (65)bill of materials 用料预计单 o4)^U t+
B (66)bill payable 应付票据 {L!w/Ie X
B (67)bill receivable 应收票据 +&W%]KEh
B (68)bin card 存货记录卡 H?dmNwkPY
B (69)bonus 红利 hLVS}HE2
B (70)book-keeping 薄记 \LFRu
B (71)Boston classification 波士顿分类 kp4*|$]
B (72)breakeven chart 保本图 5aF03+ko
B (73)breakeven point 保本点 4{:W5eT! /
B (74)breaking-down time 复位时间
k~(j
B (75)budget 预算 I 9yNTD
B (76)budget center 预算中心 hSgfp
B (77)budget cost allowance 预算成本折让 RP2MtP"M
B (78)budget manual 预算手册 +TzF*Np
B (79)budget period 预算期间 Y *
#'Gh,
B (80)budgetary control 预算控制 `ym@U(;N
B (81)budgeted capacity 预算生产能力 Xwg|fr+p
B (82)burden 制造费用 \iQD\=o
B (83)business center 经营中心 x*H4o{o0
B (84)business entity 营业个体 >uok\sX
B (85)business unit 经营单位 OIF0X!
B (86)buy-out management 管理性购买产权 idwiM|.iU
B (87)by-product 副产品 U&fOsx?"
C (88)called-up share capital 催缴股本 wW3fsXu
C (89)capacity 生产能力 8{5Y%InL
C (90)capacity ratios 生产能力比率 G`9\v=0
C (91)capital 资本 :*bmc /c
C (92)capital assets pricing model 资本资产计价模式 /t-m/&>
C (93)capital commitment 承诺资本 RVFQ!0
C
C (94)capital employed 已运用的资本 UFxQ-GV4
C (95)capital expenditure 资本支出 Gy9+-7"V
C (96)capital expenditure authorization 资本支出核准 XE_|H1&j
C (97)capital expenditure control 资本支出控制 U!:Q|':=h
C (98)capital expenditure proposal 资本支出申请 +Y!9)~f}7X
C (99)capital funding planning 资本基金筹集计划 "
_qH+=_R
C (100)capital gain 资本收益 /znW$yh o
C (101)capital investment appraisal 资本投资评估 G<kslTPyq
C (102)capital maintenance 资本保全 ^h+<Q%'
a'
C (103)capital resource planning 资本资源计划 sXzxEhp
C (104)capital surplus 资本盈余 SxMrX C
*
C (105)capital turnover 资本周转率 %nJ^0X_]
C (106)card 记录卡 Epm\=s
C (107)cash 现金 B2~KkMF
C (108)cash account 现金账户 P8K{K:T
C (109)cash book 现金账薄 k
zhek >
C (110)cash cow 金牛产品 QE&rpF7l{
C (111)cash flow 现金流量 6!} @vp![
C (112)cash discounted 现金贴现 =T)4Oziks
C (113)cash flow budget 现金流量预算 @[0zZX2EE
C (114)cash flow statement 现金流量表 RVv@x5
C (115)cash ledger 现金分类账 Egv (n@1
C (116)cash limit 现金限额 {g?$u
C (117)CCA 现时成本会计 +'abAST
t
C (118)center 中心 j]EeL
=H<P
C (119)changeover time 变更时间 ':8yp|
A|
C (120)chartered entity 特许经济个体 <4z |"(
C (121)cheque 支票 (W3~r
C (122)cheque register 支票登记薄 ?5e:w?&g@
C (123)coin analysis 零钱分类 SxLu
<
C (124)classification 分类 Hm|8ydNs
C (125)clock card 工时卡 Z~^)B8
C (126)code 代码 ffK A
C (127)commitment accounting 承诺确认会计 n?*Fr sZ
C (128)common cost 共同成本 `;-K/)/x
C (129)company limited by guarantee 有限担保责任公司 jnvi_Rodm