A (1)ABC 作业基础成本计算 mH09*
Z
A (2)absorbed overhead 已吸收制造费用 ]#oqum@Yf1
A (3)absorption costing 吸收成本计算 &:*|K xX
A (4)account 账户,报表 B\Y!5$
A (5)accounting postulate 会计假设 @y`7csbp
A (6)accounting series release 会计公告文件 `F1 ( v
A (7)accounting valuation 会计计价 )*3sE1
A (8)account sale 承销清单 Gu136XiX
A (9)accountability concept 经营责任概念 ]Q\/si&
A (10)accountancy 会计职业 WD5ulm?91|
A (11)accountant 会计师 OQh(qa
A (12)accounting 会计 EJ3R{
^
A (13)agency cost 代理成本 !ZlNPPrq}
A (14)accounting bases 会计基础 .% EEly
A (15)accounting manual 会计手册 6~v|pA jY
A (16)accounting period 会计期间 H@xIAL
A (17)accounting policies 会计方针 K%"cVqb2V
A (18)accounting rate of return 会计报酬率 A PR%ZpG
A (19)accounting reference date 会计参照日 *QpKeI
A (20)accounting reference period 会计参照期间 qjp<_aw
A (21)accrual concept 应计概念 .4wp
A (22)accrual expenses 应计费用 A">A
@`}
A (23)acid test ration 速动比率(酸性测试比率) 8TnByKZz
A (24)acquisition 购置 +Ss|4O}'
A (25)acquisition accounting 收购会计 KI="O6 h
A (26)activity based accounting 作业基础成本计算 URD<KIN>
A (27)adjusting events 调整事项 eq
ze7EY
A (28)administrative expenses 行政管理费 yegTKoY
A (29)advice note 发货通知 xd H*[
A (30)amortization 摊销 }Ik{tUS$
A (31)analytical review 分析性检查 cHMS[.=;
A (32)annual equivalent cost 年度等量成本法 '
cl&S:
A (33)annual report and accounts 年度报告和报表 h4^
a#%$
A (34)appraisal cost 检验成本 O5Xu(q5+
A (35)appropriation account 盈余分配账户 vWwnC)5
A (36)articles of association 公司章程细则 'L2M
W
A (37)assets 资产 3J{`]v5`
A (38)assets cover 资产保障 Dyj5a($9"{
A (39)asset value per share 每股资产价值 +)fl9>Mb
A (40)associated company 联营公司 _KkLH\1g$
A (41)attainable standard 可达标准 +`x8[A)-
A (42)attributable profit 可归属利润 b!ZXQn3X<
A (43)audit 审计 :,=no>mMx
A (44)audit report 审计报告 "oYyeT
,?
A (45)auditing standards 审计准则 NVMhbpX6
A (46)authorized share capital 额定股本 mq?5|`
A (47)available hours 可用小时 yjVPaEu]aU
A (48)avoidable costs 可避免成本
{qCmZn5
B (49)back-to-back loan 易币贷款 B;?
"R
B (50)backflush accounting 倒退成本计算 !ldb_*)h
B (51)bad debts 坏帐 r c7"sIkV
B (52)bad debts ratio 坏帐比率 gC#PqK~
B (53)bank charges 银行手续费 {7)D/WY5
B (54)bank overdraft 银行透支 Q+[e)YO)
B (55)bank reconciliation 银行存款调节表 4cql?W (D
B (56)bank statement 银行对账单 Eq9TJt'3y
B (57)bankruptcy 破产 z1ltc{~Z
B (58)basis of apportionment 分摊基础 78\:{i->ta
B (59)batch 批量 ":*PC[)W
B (60)batch costing 分批成本计算 "|
<\\HR
B (61)beta factor B(市场)风险因素 @U%I 6 t
B (62)bill 账单 z$E+x
Z
B (63)bill of exchange 汇票 .Mw'P\GtM
B (64)bill of landing 提单 p
IXBJk
B (65)bill of materials 用料预计单 8Z!+1b
B (66)bill payable 应付票据 $LZf&q:\]*
B (67)bill receivable 应收票据 XGEAcN
B (68)bin card 存货记录卡 H>[1DH#b
B (69)bonus 红利 0sRby!
B (70)book-keeping 薄记 oQ 5g0(J~
B (71)Boston classification 波士顿分类 *tjE#TW
B (72)breakeven chart 保本图 jBV2]..
B (73)breakeven point 保本点
,ORZtj
B (74)breaking-down time 复位时间 Rv6{'\:
B (75)budget 预算 d^IOB
|6Q
B (76)budget center 预算中心 k=O2s'F`
B (77)budget cost allowance 预算成本折让 hq/\'Z&!+P
B (78)budget manual 预算手册 F9ry?g=h
B (79)budget period 预算期间 Uq&ne1
B (80)budgetary control 预算控制 5,'?NEyw
B (81)budgeted capacity 预算生产能力 n\5` JNCb
B (82)burden 制造费用 pFGK-J
B (83)business center 经营中心 TdP_L/>|J
B (84)business entity 营业个体 ~!'%m(g
B (85)business unit 经营单位 }.7!@!q.
B (86)buy-out management 管理性购买产权 ]6<
/{b
B (87)by-product 副产品 @<\f[Znt
o
C (88)called-up share capital 催缴股本 BSG_),AH
C (89)capacity 生产能力 VY@uQ#&A
C (90)capacity ratios 生产能力比率 j_\sdH*r
C (91)capital 资本 Lm9y!>1"O
C (92)capital assets pricing model 资本资产计价模式 __$IbF5
C (93)capital commitment 承诺资本 B} gi /
C (94)capital employed 已运用的资本 tuK"}HepB
C (95)capital expenditure 资本支出 7CABM
C (96)capital expenditure authorization 资本支出核准 1^R @X
C (97)capital expenditure control 资本支出控制 &Hc8u,|
C (98)capital expenditure proposal 资本支出申请 5SK{^hw
C (99)capital funding planning 资本基金筹集计划 ,Z#t-?
C (100)capital gain 资本收益 g||{Qmr=1
C (101)capital investment appraisal 资本投资评估 hyL3fkMJ,
C (102)capital maintenance 资本保全 t
qbS!r
C (103)capital resource planning 资本资源计划 1#Dpj.cO#
C (104)capital surplus 资本盈余 z['>`Kt
C (105)capital turnover 资本周转率 H]Q Z4(
C (106)card 记录卡 $.cNY+ k
C (107)cash 现金 ?)7uwJsH
C (108)cash account 现金账户 Q wk
C (109)cash book 现金账薄 18Pc4~>0
C (110)cash cow 金牛产品 z}s0D]$+x
C (111)cash flow 现金流量
d37l/I
C (112)cash discounted 现金贴现 vAq`*]W+
C (113)cash flow budget 现金流量预算 ME1lQ7E4B
C (114)cash flow statement 现金流量表 HLAWx/c,j"
C (115)cash ledger 现金分类账 +%6{>C+bZo
C (116)cash limit 现金限额 f/?#
1
C (117)CCA 现时成本会计 AGn:I??
C (118)center 中心 [sTr#9Z
C (119)changeover time 变更时间 e1S |&W8
C (120)chartered entity 特许经济个体 A"\kdxC
C (121)cheque 支票 3otia;&B
C (122)cheque register 支票登记薄 Q4TI '/
C (123)coin analysis 零钱分类 n%3rv?m7
C (124)classification 分类 a
=*(>=
C (125)clock card 工时卡 p<'#f,o
C (126)code 代码 kG
&.|
C (127)commitment accounting 承诺确认会计 K&9|0xt
C (128)common cost 共同成本 N/TUcG|m\
C (129)company limited by guarantee 有限担保责任公司 '[~NRKQJ