A (1)ABC 作业基础成本计算 [<Wo7G1s
A (2)absorbed overhead 已吸收制造费用 G SXe=?
A (3)absorption costing 吸收成本计算 )v-sde\
A (4)account 账户,报表 }@Ij}Ab>
A (5)accounting postulate 会计假设 !e?GS"L~
A (6)accounting series release 会计公告文件 &+\J "V8
A (7)accounting valuation 会计计价 Ji_3*(
A (8)account sale 承销清单 .$/Su3]K/
A (9)accountability concept 经营责任概念 6s{~9
A (10)accountancy 会计职业 gRS}Y8
A (11)accountant 会计师 TKpka]nJ
A (12)accounting 会计 }&)X4=
A (13)agency cost 代理成本 ')w:`8Tl
A (14)accounting bases 会计基础 >;eWgQ6V
A (15)accounting manual 会计手册 V]cD^Fqp
A (16)accounting period 会计期间 K14e"w%6rs
A (17)accounting policies 会计方针 %nQii?1`i
A (18)accounting rate of return 会计报酬率 }1P>^I"[Y
A (19)accounting reference date 会计参照日 H 3YFbR
A (20)accounting reference period 会计参照期间 66*/"dBwm
A (21)accrual concept 应计概念 NDW6UFd>1
A (22)accrual expenses 应计费用 31\l0Jg
A (23)acid test ration 速动比率(酸性测试比率) _ji"##K
A (24)acquisition 购置 _-$ "F>
A (25)acquisition accounting 收购会计 tr6<89e(o
A (26)activity based accounting 作业基础成本计算 7t7"glP
A (27)adjusting events 调整事项 W3s>+yU
A (28)administrative expenses 行政管理费 &13qlc6
A (29)advice note 发货通知 pe>R2<!$
A (30)amortization 摊销 Ah,X?0+
A (31)analytical review 分析性检查 {
ZiJnJX
A (32)annual equivalent cost 年度等量成本法 Z,%^BAJ
A (33)annual report and accounts 年度报告和报表 sK8=PZ\
A (34)appraisal cost 检验成本 v/{LC4BF
A (35)appropriation account 盈余分配账户 ufE;rcYE
A (36)articles of association 公司章程细则 HV-c
DL
A (37)assets 资产 ld8 E!t[
A (38)assets cover 资产保障 -xS{{"-
A (39)asset value per share 每股资产价值 ?El8:zt? |
A (40)associated company 联营公司 t{#Btd
A (41)attainable standard 可达标准 #T1py@b0zA
A (42)attributable profit 可归属利润 f 4CS
A (43)audit 审计 W 86`R
A (44)audit report 审计报告 ~Rd,jfx
A (45)auditing standards 审计准则 <rZ(B>$
A (46)authorized share capital 额定股本 z^z_!@7v
A (47)available hours 可用小时 wQ
/IT}-
A (48)avoidable costs 可避免成本 e^)+bmh
B (49)back-to-back loan 易币贷款 FES_:?.0
B (50)backflush accounting 倒退成本计算 Gf'qPLK0
B (51)bad debts 坏帐 YqhZndktX
B (52)bad debts ratio 坏帐比率 o2
B (53)bank charges 银行手续费 (- `h8M
B (54)bank overdraft 银行透支
C7#ji"t
B (55)bank reconciliation 银行存款调节表 U5N/'p%)<
B (56)bank statement 银行对账单 0Q?XU.v
B (57)bankruptcy 破产 lXH?*
B (58)basis of apportionment 分摊基础 #zflU99d
B (59)batch 批量 6-8,qk
B (60)batch costing 分批成本计算 NUBf>~_}
B (61)beta factor B(市场)风险因素 N `-\'h
B (62)bill 账单 t*Hr
(|.
B (63)bill of exchange 汇票 eT33&:
n4
B (64)bill of landing 提单 !n9H[QP^9
B (65)bill of materials 用料预计单 s8L=:hiSf)
B (66)bill payable 应付票据 7kX;|NA1
B (67)bill receivable 应收票据 S B2R
B (68)bin card 存货记录卡 "M#A `b
B (69)bonus 红利 Y+vG]?D
B (70)book-keeping 薄记 VfWU-lJ
B (71)Boston classification 波士顿分类 L?_'OwaY
B (72)breakeven chart 保本图 xNlxi
B (73)breakeven point 保本点 N 4Kj)E@
B (74)breaking-down time 复位时间 1iNq|~
B (75)budget 预算 cAFYEx/(
B (76)budget center 预算中心 g{|F<2rd[m
B (77)budget cost allowance 预算成本折让 mX8k4$z
B (78)budget manual 预算手册 jSi\/(E
B (79)budget period 预算期间 n
hT%_se4
B (80)budgetary control 预算控制 @">^2
B (81)budgeted capacity 预算生产能力 yN-o?[o
B (82)burden 制造费用 w[
)97d
B (83)business center 经营中心 u={A4A#
B (84)business entity 营业个体 :g&9v_}&K{
B (85)business unit 经营单位 X#v6v)c
B (86)buy-out management 管理性购买产权 `Vph=`0
B (87)by-product 副产品 ;iA6[uz
C (88)called-up share capital 催缴股本 2bIP.M2Fs
C (89)capacity 生产能力 f/"?(7F
C (90)capacity ratios 生产能力比率 ^w|D^F=o
C (91)capital 资本 :pz`bFJk
C (92)capital assets pricing model 资本资产计价模式 !*I0}I
~
C (93)capital commitment 承诺资本 V46=48K.
C (94)capital employed 已运用的资本 Z+p'3
C (95)capital expenditure 资本支出 %=w@c
C (96)capital expenditure authorization 资本支出核准 f
HFy5j0H
C (97)capital expenditure control 资本支出控制 oU|yBs1
C (98)capital expenditure proposal 资本支出申请 b*5Yy/U
C (99)capital funding planning 资本基金筹集计划 YCBp]xuE
C (100)capital gain 资本收益 ZMp5d4y5
C (101)capital investment appraisal 资本投资评估 JWB3;,S
C (102)capital maintenance 资本保全 Qqm$Jl!
C (103)capital resource planning 资本资源计划 _8QHx;}
C (104)capital surplus 资本盈余 Nqy)jfyex
C (105)capital turnover 资本周转率 L0^rw|Z%'
C (106)card 记录卡 }#cFr)4f
C (107)cash 现金 F7!q18ew
C (108)cash account 现金账户 5xb1FH d:
C (109)cash book 现金账薄 VbU*&{j
C (110)cash cow 金牛产品 0:C ^-zrx
C (111)cash flow 现金流量 {tKi8O^Rb
C (112)cash discounted 现金贴现 K>a@AXC
C (113)cash flow budget 现金流量预算 QmiS/`AAv
C (114)cash flow statement 现金流量表 TyGsSc
C (115)cash ledger 现金分类账 "gIjU~'A
C (116)cash limit 现金限额 xZE%Gf_U
C (117)CCA 现时成本会计 =|j~*6Hd
C (118)center 中心 zn+5pn&?
C (119)changeover time 变更时间 zWA~0l.2
C (120)chartered entity 特许经济个体 :Vnus
@#r
C (121)cheque 支票 A?zxF5rfp
C (122)cheque register 支票登记薄 ;NoD4*
C (123)coin analysis 零钱分类 ,qUOPW
?=
C (124)classification 分类
R?Ys%~5
C (125)clock card 工时卡 (_ TKDx_
C (126)code 代码 E9N.b.Q)
C (127)commitment accounting 承诺确认会计 !
<
O,xI'
C (128)common cost 共同成本 w~a_FGYX
C (129)company limited by guarantee 有限担保责任公司 GZx?vSoHh