A (1)ABC 作业基础成本计算 j4}Q
A (2)absorbed overhead 已吸收制造费用 N<T@GQwkS
A (3)absorption costing 吸收成本计算 4>(rskl_
A (4)account 账户,报表 z?'z{+HY
A (5)accounting postulate 会计假设 b VcA#7
uA
A (6)accounting series release 会计公告文件
Jju^4
A (7)accounting valuation 会计计价 k83S.*9Mx
A (8)account sale 承销清单 zx;~sUR;
A (9)accountability concept 经营责任概念 ibh,d.*~g
A (10)accountancy 会计职业 U*7x81v?j
A (11)accountant 会计师 O*ER3
A (12)accounting 会计 ;_p!20.(
A (13)agency cost 代理成本 ZFRKzPc
{V
A (14)accounting bases 会计基础 o8u;2gZx
A (15)accounting manual 会计手册 V3q[$~9
A (16)accounting period 会计期间 7(C:ty9
A (17)accounting policies 会计方针 7,5Bur
A (18)accounting rate of return 会计报酬率 V$3`y=8
A (19)accounting reference date 会计参照日 `zsooA
Gt
A (20)accounting reference period 会计参照期间 _[$,WuG1
A (21)accrual concept 应计概念 EjP9/VG@=
A (22)accrual expenses 应计费用 YpEH(tq
A (23)acid test ration 速动比率(酸性测试比率) Nf)$K'/
A (24)acquisition 购置 nt$
q< 57
A (25)acquisition accounting 收购会计 5+a5pC
A (26)activity based accounting 作业基础成本计算 LyRW\\z2
A (27)adjusting events 调整事项 @z>DJ>htN
A (28)administrative expenses 行政管理费 a6\`r^ @
A (29)advice note 发货通知 Y]bS=*q
A (30)amortization 摊销 z8cefD9F
A (31)analytical review 分析性检查 |G/WS0
A (32)annual equivalent cost 年度等量成本法 Ik-E_U2
A (33)annual report and accounts 年度报告和报表 .Ky)Co
A (34)appraisal cost 检验成本 in `|.#
A (35)appropriation account 盈余分配账户 Tb\<e3Te_
A (36)articles of association 公司章程细则 r*9*xZ>8u
A (37)assets 资产 BJKv9x1jK
A (38)assets cover 资产保障 P~s u]+
A (39)asset value per share 每股资产价值 i@mS8%|l
A (40)associated company 联营公司 Sm;@MI<@/
A (41)attainable standard 可达标准 }VeE4-p B
A (42)attributable profit 可归属利润 z0@BBXQ`
A (43)audit 审计 KkCsQ~po
A (44)audit report 审计报告 p4D.nB8
A (45)auditing standards 审计准则 RoNE7|gF:
A (46)authorized share capital 额定股本 kLc@U~M
A (47)available hours 可用小时 d'iSvd.
A (48)avoidable costs 可避免成本 g{CU1c)B
B (49)back-to-back loan 易币贷款 D>0(*O
B (50)backflush accounting 倒退成本计算 tXcZl!3x
B (51)bad debts 坏帐 ~BMUea(
B (52)bad debts ratio 坏帐比率 [}yPy))A
B (53)bank charges 银行手续费 l+j
!CvtI
B (54)bank overdraft 银行透支 nDyA][
B (55)bank reconciliation 银行存款调节表 rE]Nr ;Ys
B (56)bank statement 银行对账单 aJ}hlM>
B (57)bankruptcy 破产 0#4A
0[vV
B (58)basis of apportionment 分摊基础 I51I(QF=
B (59)batch 批量 Vh>|F}%E
B (60)batch costing 分批成本计算 Mfnfp{.)
B (61)beta factor B(市场)风险因素 }QBL{\E!
B (62)bill 账单 uh`5:V
B (63)bill of exchange 汇票 0s79rJ
B (64)bill of landing 提单 +;4;~>Y
B (65)bill of materials 用料预计单 e+)y6Q=
B (66)bill payable 应付票据 A1r%cs
B (67)bill receivable 应收票据 p=3t!3
B (68)bin card 存货记录卡 {Qc,Nl
[?
B (69)bonus 红利 ;M~9Yr
=1
B (70)book-keeping 薄记
TO.STK`
B (71)Boston classification 波士顿分类 maeQ'Sv_&
B (72)breakeven chart 保本图 (<rE1w2s:
B (73)breakeven point 保本点 *6eJmbFG
B (74)breaking-down time 复位时间 v|KIVBkbT
B (75)budget 预算 kR3wbA
B (76)budget center 预算中心 :!hO9ho
B (77)budget cost allowance 预算成本折让 TQb@szp:|
B (78)budget manual 预算手册 )_\ ;l%&
B (79)budget period 预算期间 /q}(KJX
B (80)budgetary control 预算控制
;u[:J
B (81)budgeted capacity 预算生产能力 #%F-Xsk
B (82)burden 制造费用 JdLPIfI^
B (83)business center 经营中心 7r^Cs#b+I
B (84)business entity 营业个体 QT
z
N
B (85)business unit 经营单位 v_Df+
B (86)buy-out management 管理性购买产权 #Hz9@
H
B (87)by-product 副产品 Z6rZAwy
C (88)called-up share capital 催缴股本 v\CBw"
C (89)capacity 生产能力 4f~sRubK
C (90)capacity ratios 生产能力比率 E_I-.o|
C (91)capital 资本 >F:1a\c
C (92)capital assets pricing model 资本资产计价模式 ZZZ`@pXm;
C (93)capital commitment 承诺资本 x;`Gn_
C (94)capital employed 已运用的资本 MgJ5FRQ
C (95)capital expenditure 资本支出 *xmC`oP
C (96)capital expenditure authorization 资本支出核准 kZo#Ny
C (97)capital expenditure control 资本支出控制 OI*ltba?
C (98)capital expenditure proposal 资本支出申请 QlV(D<
C (99)capital funding planning 资本基金筹集计划 Pz[UAJ
C (100)capital gain 资本收益 ms;zC/
C (101)capital investment appraisal 资本投资评估 $y,KDR7^
C (102)capital maintenance 资本保全 S.Kcb=;"L
C (103)capital resource planning 资本资源计划 3 !8#wn
C (104)capital surplus 资本盈余 f3qR7%X?
C (105)capital turnover 资本周转率 7w" !"W#
C (106)card 记录卡 H ?9Bo!
C (107)cash 现金 [W{|94q
C (108)cash account 现金账户 y9]7LETv\M
C (109)cash book 现金账薄 -^yc<%U
C (110)cash cow 金牛产品 rqiH!R
C (111)cash flow 现金流量 h.]^ o*DJ
C (112)cash discounted 现金贴现 :RukW.MR
C (113)cash flow budget 现金流量预算 `7y3C\zyQ
C (114)cash flow statement 现金流量表 <9"@<[[,
C (115)cash ledger 现金分类账 /m;Bwu
C (116)cash limit 现金限额 h*D -Vo
C (117)CCA 现时成本会计 ?Fa$lE4
C (118)center 中心 a@&qdp
C (119)changeover time 变更时间 OmZZTeGg1s
C (120)chartered entity 特许经济个体 )quQI)Ym
C (121)cheque 支票 r}e(MT:R'
C (122)cheque register 支票登记薄 T+~&jC:{
C (123)coin analysis 零钱分类 9z{}DBA
C (124)classification 分类 qi7*Jjk>90
C (125)clock card 工时卡 Qi dI
C (126)code 代码 bv(+$YR
C (127)commitment accounting 承诺确认会计 YU0pWM
C (128)common cost 共同成本 k~:(.)Nr
C (129)company limited by guarantee 有限担保责任公司 mZ? jpnd