A (1)ABC 作业基础成本计算 Y_;#UU689
A (2)absorbed overhead 已吸收制造费用 ~("5yG
A (3)absorption costing 吸收成本计算 |{BIHgMh
A (4)account 账户,报表 8##-EN;ag
A (5)accounting postulate 会计假设 0Is,*Srr
A (6)accounting series release 会计公告文件 x5,++7Tz
A (7)accounting valuation 会计计价 mq aHwID
A (8)account sale 承销清单 /f:dv?!km
A (9)accountability concept 经营责任概念 fM]+SMZy
A (10)accountancy 会计职业 !o
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A (11)accountant 会计师 9TgIB
A (12)accounting 会计
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A (13)agency cost 代理成本 =e/9&993
A (14)accounting bases 会计基础 3QV *%
A (15)accounting manual 会计手册 PlU*X8
A (16)accounting period 会计期间 <{dVKf,e
A (17)accounting policies 会计方针 "Q}#^h]F
A (18)accounting rate of return 会计报酬率 1t:Q_j0Ym
A (19)accounting reference date 会计参照日 $*
^kY;
A (20)accounting reference period 会计参照期间 s`M9
A (21)accrual concept 应计概念 &vo--V1|
A (22)accrual expenses 应计费用 S@jQX
A (23)acid test ration 速动比率(酸性测试比率) Hbj,[$Jb
A (24)acquisition 购置 4^p5&5F
A (25)acquisition accounting 收购会计 j#X.KM
A (26)activity based accounting 作业基础成本计算 ~+Rc}K
A (27)adjusting events 调整事项 eV2W{vuI
A (28)administrative expenses 行政管理费 8UXjm_B^'
A (29)advice note 发货通知 3C
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A (30)amortization 摊销 RHaI ~jb
A (31)analytical review 分析性检查 \kp8S'qVo
A (32)annual equivalent cost 年度等量成本法 O!mvJD
A (33)annual report and accounts 年度报告和报表 :=}US}H$
A (34)appraisal cost 检验成本 X\`_3=
A (35)appropriation account 盈余分配账户 >QjAoDVX?
A (36)articles of association 公司章程细则 $Z!`Hb
A (37)assets 资产 @GBxL*e
A (38)assets cover 资产保障 3VsW@SG7N
A (39)asset value per share 每股资产价值 W^0w
A (40)associated company 联营公司 KX76UW
A (41)attainable standard 可达标准 NO~*T?&
A (42)attributable profit 可归属利润 $*SW8'],`
A (43)audit 审计 LIS)(X<]?
A (44)audit report 审计报告 Hc!
mB
A (45)auditing standards 审计准则 !9u|fnC9
A (46)authorized share capital 额定股本 GQ t8p[!
A (47)available hours 可用小时 -l`f)0{
A (48)avoidable costs 可避免成本 w zYzug
B (49)back-to-back loan 易币贷款 OglEt[ "
B (50)backflush accounting 倒退成本计算 M}`B{]lLz
B (51)bad debts 坏帐 TlXI|3Ip
B (52)bad debts ratio 坏帐比率 f1`gdQ)H
B (53)bank charges 银行手续费 tR}MrM
B (54)bank overdraft 银行透支 VeGL)
B (55)bank reconciliation 银行存款调节表 {v=T [D
B (56)bank statement 银行对账单 "w^!/
B (57)bankruptcy 破产 M2HomO/X)
B (58)basis of apportionment 分摊基础 A'j;\
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B (59)batch 批量 *?Lv3}E
B (60)batch costing 分批成本计算 o}$XH,-9&
B (61)beta factor B(市场)风险因素 qS403+Su1=
B (62)bill 账单
>7wOoK|1'
B (63)bill of exchange 汇票 JI? rL
B (64)bill of landing 提单 NMW#AZVd
B (65)bill of materials 用料预计单 rx $mk
B (66)bill payable 应付票据 sc|_Q/`\.
B (67)bill receivable 应收票据 NV)!7~r}:
B (68)bin card 存货记录卡 gG|
1$
B (69)bonus 红利 $zH0$aOx
B (70)book-keeping 薄记 &_TjRj"
B (71)Boston classification 波士顿分类 15yV4wHr
B (72)breakeven chart 保本图 rb4g<f|
B (73)breakeven point 保本点 z+`)|c4-
B (74)breaking-down time 复位时间 =*G'.D /*
B (75)budget 预算 (4gQe6tA
B (76)budget center 预算中心 :re(khZq#
B (77)budget cost allowance 预算成本折让 246!\zf
B (78)budget manual 预算手册 }tg n1xpx
B (79)budget period 预算期间 `9NnL.w!
B (80)budgetary control 预算控制 [WSIC *|;
B (81)budgeted capacity 预算生产能力 S
~`AnX3!
B (82)burden 制造费用 Or~6t}f
B (83)business center 经营中心 6>^k9cJp
B (84)business entity 营业个体 Ya{1/AaM
B (85)business unit 经营单位 Tm,L?Jh
B (86)buy-out management 管理性购买产权 YuuG:Kk
B (87)by-product 副产品 -s84/E4Y*
C (88)called-up share capital 催缴股本 M/I d\~
C (89)capacity 生产能力 V&nJT~k
C (90)capacity ratios 生产能力比率 \?IwR]@y
C (91)capital 资本 Jm^jz
C (92)capital assets pricing model 资本资产计价模式 9E*K44L/V
C (93)capital commitment 承诺资本 y.NArN|%
C (94)capital employed 已运用的资本 eNskuG|1
C (95)capital expenditure 资本支出 pNsLoNZ3w
C (96)capital expenditure authorization 资本支出核准 VZ!$'??
C (97)capital expenditure control 资本支出控制 soCHwiE
C (98)capital expenditure proposal 资本支出申请 dQ"W~ig
C (99)capital funding planning 资本基金筹集计划 u 9TlXn
C (100)capital gain 资本收益 y6yseR!
C (101)capital investment appraisal 资本投资评估 CzbNG^+
C (102)capital maintenance 资本保全 J<O_N~$$*
C (103)capital resource planning 资本资源计划
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C (104)capital surplus 资本盈余 7
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C (105)capital turnover 资本周转率 I=-;*3g6
C (106)card 记录卡 +`[Sv%v&L
C (107)cash 现金 x/^zNO\1
C (108)cash account 现金账户 n#,l
&Bx
C (109)cash book 现金账薄 ''YjeX
C (110)cash cow 金牛产品 )SLs
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C (111)cash flow 现金流量 +Enff0 =+
C (112)cash discounted 现金贴现 &g {_.n,
C (113)cash flow budget 现金流量预算 b
DvbM
C (114)cash flow statement 现金流量表 jg/<"/E
C (115)cash ledger 现金分类账 o\gQYi
C (116)cash limit 现金限额 6S&YL
C (117)CCA 现时成本会计 ?5gpk1
C (118)center 中心 |
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C (119)changeover time 变更时间 ?V)6`St#C
C (120)chartered entity 特许经济个体 oa7Hx<Y
C (121)cheque 支票 1r4/McB
C (122)cheque register 支票登记薄 |Q;1;QXd
C (123)coin analysis 零钱分类 G-<~I#k
C (124)classification 分类 g>CQO,s;w
C (125)clock card 工时卡 %tLq&tyeY
C (126)code 代码 Sa~C#[V
C (127)commitment accounting 承诺确认会计 <ZdNPcT<s
C (128)common cost 共同成本 u{z{3fW_
C (129)company limited by guarantee 有限担保责任公司 _
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