A (1)ABC 作业基础成本计算 T0:%,o
A (2)absorbed overhead 已吸收制造费用 T\ixS-%^
A (3)absorption costing 吸收成本计算 (8JL/S
;Z$
A (4)account 账户,报表 "!-
A (5)accounting postulate 会计假设 r;>2L'
A (6)accounting series release 会计公告文件 ){-Tt`0(u
A (7)accounting valuation 会计计价 OTgctw1s
A (8)account sale 承销清单 sBN"eHg
A (9)accountability concept 经营责任概念 = aO1uC|6C
A (10)accountancy 会计职业 Ly\ `
A (11)accountant 会计师 p(B^](?
A (12)accounting 会计 xqZZ(jZ
A (13)agency cost 代理成本 eo#2n8I>=1
A (14)accounting bases 会计基础 A_8UPGh8
A (15)accounting manual 会计手册 1/JtL>SKE
A (16)accounting period 会计期间 D8OW|wVE
A (17)accounting policies 会计方针 ;u:A:Y4V
A (18)accounting rate of return 会计报酬率 B=?m_4\$m
A (19)accounting reference date 会计参照日 D^
_]x51>
A (20)accounting reference period 会计参照期间 g2Hz[C(
A (21)accrual concept 应计概念 nj90`O.K
A (22)accrual expenses 应计费用 vkR,Sn
A (23)acid test ration 速动比率(酸性测试比率) g6 AEMer
A (24)acquisition 购置 Q1Jw7R#?l
A (25)acquisition accounting 收购会计 "YC5viX
A (26)activity based accounting 作业基础成本计算 c @U\d<{w
A (27)adjusting events 调整事项 k},@2#W]
A (28)administrative expenses 行政管理费 .eBo:4T!d
A (29)advice note 发货通知 `>HM<Nn-0
A (30)amortization 摊销 U"qR6
A (31)analytical review 分析性检查 K2Z]MpLD
A (32)annual equivalent cost 年度等量成本法 +.czj,Sq
A (33)annual report and accounts 年度报告和报表 j7(S=
A (34)appraisal cost 检验成本 bjL8Wpk
A (35)appropriation account 盈余分配账户 %@,%A_So k
A (36)articles of association 公司章程细则 qsA`\%]H
A (37)assets 资产 E;o
"^[we
A (38)assets cover 资产保障 6E^h#Ozl
9
A (39)asset value per share 每股资产价值 /h]#}y j
A (40)associated company 联营公司 iQT$#"m
n
A (41)attainable standard 可达标准 TPBL|^3K
A (42)attributable profit 可归属利润 OMY^'g%w
A (43)audit 审计 > w-fsL
A (44)audit report 审计报告
GJr1[
A (45)auditing standards 审计准则 Hf$pwfGcY]
A (46)authorized share capital 额定股本 ?hFG+`"W
A (47)available hours 可用小时 mXSs:FqE!
A (48)avoidable costs 可避免成本 fb=[gK#*,
B (49)back-to-back loan 易币贷款 y/.I<5+Bu
B (50)backflush accounting 倒退成本计算 ov
'g'1}
B (51)bad debts 坏帐 JK%UaEut=
B (52)bad debts ratio 坏帐比率
+|w%}/N
B (53)bank charges 银行手续费 J<vVsz+7:
B (54)bank overdraft 银行透支 ZRy'lW
B (55)bank reconciliation 银行存款调节表 TOH+JL8L
B (56)bank statement 银行对账单 |34M.YjA
B (57)bankruptcy 破产 #5%\~f
B (58)basis of apportionment 分摊基础 n40&
4n
B (59)batch 批量 i-YSt5iq
B (60)batch costing 分批成本计算 V[#$Sz[G
B (61)beta factor B(市场)风险因素 XU*4MU^'
B (62)bill 账单 g7l?/p[n
B (63)bill of exchange 汇票
>zS<1
B (64)bill of landing 提单 %.rVIc"
B (65)bill of materials 用料预计单 1sIPhOIys
B (66)bill payable 应付票据 N51
e.;
B (67)bill receivable 应收票据 q; ?Kmk
B (68)bin card 存货记录卡 }2]m]D@%7
B (69)bonus 红利 C}=9m
A
B (70)book-keeping 薄记 NY3/mS3w
B (71)Boston classification 波士顿分类 v.!e1ke8D*
B (72)breakeven chart 保本图 jU}iQM
B (73)breakeven point 保本点 K/l*Saj
B (74)breaking-down time 复位时间 (7 O?NS
B (75)budget 预算 ~(x"Y\PEu
B (76)budget center 预算中心 bjr()NM1
B (77)budget cost allowance 预算成本折让 Q3'L\_1L
B (78)budget manual 预算手册 ?ZAynZ
F|#
B (79)budget period 预算期间 cna/?V
B (80)budgetary control 预算控制 Fzk%eHG=
B (81)budgeted capacity 预算生产能力 h|{DIG3
B (82)burden 制造费用 IJk<1T7:(W
B (83)business center 经营中心
'E)g )@^
B (84)business entity 营业个体 ?3yrX_Qm{
B (85)business unit 经营单位 ~vscATQ
B (86)buy-out management 管理性购买产权 M\D25=(
B (87)by-product 副产品 F T$x#>
C (88)called-up share capital 催缴股本 <i ";5+
C (89)capacity 生产能力 O gtrp)x9
C (90)capacity ratios 生产能力比率 6R|^IPOGp
C (91)capital 资本 9#:B_?e=
C (92)capital assets pricing model 资本资产计价模式 ?BnX<dbi&
C (93)capital commitment 承诺资本 2I>`{#fV
C (94)capital employed 已运用的资本 I\~sE Jwj
C (95)capital expenditure 资本支出 p
C/13|I
C (96)capital expenditure authorization 资本支出核准 'pHxO,vo
C (97)capital expenditure control 资本支出控制 *[+{KJ
C (98)capital expenditure proposal 资本支出申请 oqa8v6yG'
C (99)capital funding planning 资本基金筹集计划 `&jG8lHa
C (100)capital gain 资本收益 ]T;
C (101)capital investment appraisal 资本投资评估 NRMEZ\*L
C (102)capital maintenance 资本保全 :zQNnq:|
C (103)capital resource planning 资本资源计划 t8f:?
C (104)capital surplus 资本盈余 hH~GH'dnaE
C (105)capital turnover 资本周转率 Nz%Yi?AF
C (106)card 记录卡 /wPW2<|"X.
C (107)cash 现金 6^sH3=#
C (108)cash account 现金账户 Vs9]Gm
C (109)cash book 现金账薄 ;$g?W"
C (110)cash cow 金牛产品 ^ pNA_s!S
C (111)cash flow 现金流量 V$g!#V
C (112)cash discounted 现金贴现 sf Zb$T
J
C (113)cash flow budget 现金流量预算 {.r
#j|
C (114)cash flow statement 现金流量表 YM&i
C (115)cash ledger 现金分类账 xp
F(de
C (116)cash limit 现金限额 eL1)_M;{
C (117)CCA 现时成本会计 `4-m$ab
C (118)center 中心 IqCh4y3
C (119)changeover time 变更时间 Ge ?Q)N
C (120)chartered entity 特许经济个体 M~g{}_0Z
C (121)cheque 支票 X}Fqif4A
C (122)cheque register 支票登记薄 VK%
j45D `
C (123)coin analysis 零钱分类 "%ZAL\x
C (124)classification 分类 ~Z}DN*S
C (125)clock card 工时卡 D77s3AyHK
C (126)code 代码 Bej k^V~
C (127)commitment accounting 承诺确认会计 I.- I4F)D
C (128)common cost 共同成本 g4Nl"s
*~
C (129)company limited by guarantee 有限担保责任公司 B=HEi\55K