A (1)ABC 作业基础成本计算 Gxv@ a
A (2)absorbed overhead 已吸收制造费用 M$#zvcp
A (3)absorption costing 吸收成本计算 $K^"a
A (4)account 账户,报表 g[Ah>
5
A (5)accounting postulate 会计假设 #*q`/O5n
A (6)accounting series release 会计公告文件 @
& #df
A (7)accounting valuation 会计计价 RL |.y~
A (8)account sale 承销清单 )0`;leli
A (9)accountability concept 经营责任概念 T8>:@EL-k
A (10)accountancy 会计职业 a*hOT_;#
A (11)accountant 会计师 i`7{q~d=
A (12)accounting 会计 @B5@3zYs
A (13)agency cost 代理成本 G_zJuE$V
A (14)accounting bases 会计基础 k\|G%0Jw
A (15)accounting manual 会计手册 wl2
rw93
A (16)accounting period 会计期间 S$\lM<
M
A (17)accounting policies 会计方针 Yo@>O98
A (18)accounting rate of return 会计报酬率 NuI9"I/
A (19)accounting reference date 会计参照日 mbv\Gn#>
A (20)accounting reference period 会计参照期间 Rct|"k_"Ys
A (21)accrual concept 应计概念 .g D
Wv
A (22)accrual expenses 应计费用 UTKS<.q
A (23)acid test ration 速动比率(酸性测试比率)
qu BTRW9
A (24)acquisition 购置 3v;o`Em&
A (25)acquisition accounting 收购会计 q,VJpqQ
A (26)activity based accounting 作业基础成本计算 jV8mn{<
A (27)adjusting events 调整事项 C$oY,A,
A (28)administrative expenses 行政管理费 w_p
Eup\`
A (29)advice note 发货通知
& S_gNa
A (30)amortization 摊销 HxAq& J;xu
A (31)analytical review 分析性检查 SSycQ4[{o
A (32)annual equivalent cost 年度等量成本法 D|Wekhm
A (33)annual report and accounts 年度报告和报表 kW\=Z1\#
A (34)appraisal cost 检验成本 v 2k/tT$t
A (35)appropriation account 盈余分配账户 Mcc774'*9
A (36)articles of association 公司章程细则 6kGIO$xJ)
A (37)assets 资产 r4dG83qg
A (38)assets cover 资产保障 -"u}lCz>
A (39)asset value per share 每股资产价值 ^M6v;8EU
A (40)associated company 联营公司 K`* 8*k{
A (41)attainable standard 可达标准 l"o@.C}f/
A (42)attributable profit 可归属利润 <F+S }!q
A (43)audit 审计 %75|+((fC
A (44)audit report 审计报告 9=@j]g|
A (45)auditing standards 审计准则 l"RX`N@In
A (46)authorized share capital 额定股本 5 g99t$p9
A (47)available hours 可用小时 mm/U9hbp%
A (48)avoidable costs 可避免成本 j]rE0Og
B (49)back-to-back loan 易币贷款 r
Efk5R
B (50)backflush accounting 倒退成本计算
FM
hwk"4L
B (51)bad debts 坏帐 LdI)
B (52)bad debts ratio 坏帐比率 r!V#@Md
B (53)bank charges 银行手续费 ~[Mk QJxe
B (54)bank overdraft 银行透支 I!9u](\0
B (55)bank reconciliation 银行存款调节表 O^G/(
B (56)bank statement 银行对账单 WRZi^B8@
B (57)bankruptcy 破产
}cgEC-
B (58)basis of apportionment 分摊基础 b')CGqbbmT
B (59)batch 批量 'e02rqip{
B (60)batch costing 分批成本计算 mA(K`"Bfh
B (61)beta factor B(市场)风险因素 9X,dV7 yW
B (62)bill 账单 g[*+R9'
B (63)bill of exchange 汇票 GBu&2}
B (64)bill of landing 提单 QXishHk&
B (65)bill of materials 用料预计单 ZJsc ?*@
B (66)bill payable 应付票据 wX8T;bo&
B (67)bill receivable 应收票据 +N"A5U
B (68)bin card 存货记录卡 ;4 R1
B (69)bonus 红利 :y !e6
B (70)book-keeping 薄记 Un^QNd>
B (71)Boston classification 波士顿分类 Z/sB72K1
B (72)breakeven chart 保本图 m46Q%hwV
B (73)breakeven point 保本点 4LtFv)i
B (74)breaking-down time 复位时间 C/"fS#<
B (75)budget 预算 gsI"G
B (76)budget center 预算中心 '?E^\\"*
B (77)budget cost allowance 预算成本折让 x?KgEcnw2X
B (78)budget manual 预算手册 *PMvA1eN=#
B (79)budget period 预算期间 WG NuB9R
B (80)budgetary control 预算控制 CY)/1 # J
B (81)budgeted capacity 预算生产能力 o;
{
B (82)burden 制造费用 }D xXt
B (83)business center 经营中心 Me yQ`%
B (84)business entity 营业个体 dc5w_98o
B (85)business unit 经营单位 N6cf`xye
B (86)buy-out management 管理性购买产权 %Z 9<La
B (87)by-product 副产品 8/U=~*`_
C (88)called-up share capital 催缴股本 L-^vlP)Vu
C (89)capacity 生产能力 qw&Wfk\}
C (90)capacity ratios 生产能力比率 j;<Yje&Wz
C (91)capital 资本 ?}m/Q"!1
C (92)capital assets pricing model 资本资产计价模式 <oI{:KH
C (93)capital commitment 承诺资本 l^:m!SA
_
C (94)capital employed 已运用的资本 "u Xl
C (95)capital expenditure 资本支出 I.Co8is
C (96)capital expenditure authorization 资本支出核准 bRJYw6oA<
C (97)capital expenditure control 资本支出控制 yTz@q>6s-
C (98)capital expenditure proposal 资本支出申请 .UakO,"z
C (99)capital funding planning 资本基金筹集计划 %O%+TR7Z
C (100)capital gain 资本收益 2WIL0Siwl
C (101)capital investment appraisal 资本投资评估 Um)0jT
C (102)capital maintenance 资本保全 @j`_)Y\
C (103)capital resource planning 资本资源计划 dD1`[%
C (104)capital surplus 资本盈余 O}MY:6Pe
C (105)capital turnover 资本周转率 as)2ny! u
C (106)card 记录卡 `i8osX[ &p
C (107)cash 现金 .S`Ue,H
C (108)cash account 现金账户 Op,Ce4A
C (109)cash book 现金账薄 }+nC}A"BC
C (110)cash cow 金牛产品 BXO(B'1)]
C (111)cash flow 现金流量 P.gk'
\<k
C (112)cash discounted 现金贴现 \OHsCG27
C (113)cash flow budget 现金流量预算 ^5qX+!3r{
C (114)cash flow statement 现金流量表 L=iaL[zdJ
C (115)cash ledger 现金分类账 5UVQ48aT
C (116)cash limit 现金限额 P1vr}J
C (117)CCA 现时成本会计 k.rP}76
C (118)center 中心 [VT&
C (119)changeover time 变更时间 <P3r+ 1|R
C (120)chartered entity 特许经济个体 >>rW-&
C (121)cheque 支票 miCt)Qd
C (122)cheque register 支票登记薄 >^Klq`"?g=
C (123)coin analysis 零钱分类 XrYMv
WT
C (124)classification 分类
02Ur'|
C (125)clock card 工时卡 R@5jEf
C (126)code 代码 W=j/2c/
C (127)commitment accounting 承诺确认会计 6i(V+
C (128)common cost 共同成本 X1]&j2WR
C (129)company limited by guarantee 有限担保责任公司 SDcxro|8i