A (1)ABC 作业基础成本计算 =22ALlxk
A (2)absorbed overhead 已吸收制造费用 c3
&m9zC
A (3)absorption costing 吸收成本计算 ?nKF6f
A (4)account 账户,报表 $WW)bP
d4^
A (5)accounting postulate 会计假设 r(2R<A
A (6)accounting series release 会计公告文件 o{-<L
A (7)accounting valuation 会计计价 giavJ|
A (8)account sale 承销清单 [{&jr]w`|
A (9)accountability concept 经营责任概念 R,@g7p
A (10)accountancy 会计职业 o'%eI
A (11)accountant 会计师 7k=fZ$+O
A (12)accounting 会计 EqM;LgE=
A (13)agency cost 代理成本 V7t!?xOL
A (14)accounting bases 会计基础 >adV(V<
A (15)accounting manual 会计手册 K\Eo z]?
A (16)accounting period 会计期间 Ey&aBYR
A (17)accounting policies 会计方针 s.jO<{
A (18)accounting rate of return 会计报酬率 *9gD*AnM,
A (19)accounting reference date 会计参照日 EA{U!b]cU
A (20)accounting reference period 会计参照期间 x|~zHFm6
A (21)accrual concept 应计概念 t"s5\;IJ
A (22)accrual expenses 应计费用 1x >iz
`A
A (23)acid test ration 速动比率(酸性测试比率) tjv\)Nn'
A (24)acquisition 购置 .gYt0raSY
A (25)acquisition accounting 收购会计 ?$%%Mp(
A (26)activity based accounting 作业基础成本计算 *i<\iM
oW
A (27)adjusting events 调整事项 V{Q kN7-
A (28)administrative expenses 行政管理费 FE m=w2
A (29)advice note 发货通知 qs=tJ^<<o
A (30)amortization 摊销 Ygkv7>?,
A (31)analytical review 分析性检查 ]7qiUdxt:
A (32)annual equivalent cost 年度等量成本法 PCfo
A (33)annual report and accounts 年度报告和报表 );}t&}
A (34)appraisal cost 检验成本 E,*&BDW
A (35)appropriation account 盈余分配账户 (v#pj8aE
A (36)articles of association 公司章程细则 -fIc4u[
A (37)assets 资产 5 d ;|=K
A (38)assets cover 资产保障 BgRZ<B`
A (39)asset value per share 每股资产价值 Rf[V)x
A (40)associated company 联营公司 !0fI"3P@r
A (41)attainable standard 可达标准
#s+X+fe
A (42)attributable profit 可归属利润 :%tuNJjj
A (43)audit 审计 _ 6:ww/
A (44)audit report 审计报告 m4/}Jx[
A (45)auditing standards 审计准则 .2X2b<%)
A (46)authorized share capital 额定股本 68x}w
Ae
A (47)available hours 可用小时 bsO@2NP'
A (48)avoidable costs 可避免成本 ?y-s20Kd
B (49)back-to-back loan 易币贷款 wRVD_?
B (50)backflush accounting 倒退成本计算 7U:=~7GH
B (51)bad debts 坏帐 lfS;?~W0k
B (52)bad debts ratio 坏帐比率 n,KA&)/s
B (53)bank charges 银行手续费 FDLd&4Ex
B (54)bank overdraft 银行透支 -i_En^Fi
B (55)bank reconciliation 银行存款调节表 :)P<jX-G
B (56)bank statement 银行对账单 A8dI:E+$
B (57)bankruptcy 破产 SFO&=P:U
B (58)basis of apportionment 分摊基础 koH4~m{
B (59)batch 批量 1!/-)1t
B (60)batch costing 分批成本计算 v.`+I-\.z)
B (61)beta factor B(市场)风险因素 k!E"wJkpz
B (62)bill 账单 xv0M
B (63)bill of exchange 汇票 R [9w
B (64)bill of landing 提单 u7muaSy
B (65)bill of materials 用料预计单 .xpmp6-
B (66)bill payable 应付票据 RG?MRxC
B (67)bill receivable 应收票据 s)tpr
B (68)bin card 存货记录卡 "=A|K~b
B (69)bonus 红利 sx-F8:Qa
B (70)book-keeping 薄记 c$#GM57V
B (71)Boston classification 波士顿分类 ]p$zvMf}
B (72)breakeven chart 保本图 $Sb@zLi)
B (73)breakeven point 保本点 k!1
3=Gh
B (74)breaking-down time 复位时间 j)6G7T|
B (75)budget 预算 ; J2 -r
h
B (76)budget center 预算中心 &s-VSu7
B (77)budget cost allowance 预算成本折让 jYdV?
B
B (78)budget manual 预算手册 ]<X2AO1
B (79)budget period 预算期间 l;5`0N?QO
B (80)budgetary control 预算控制 h[H%:743
B (81)budgeted capacity 预算生产能力 lJj&kVHb
B (82)burden 制造费用 'bm:u
B (83)business center 经营中心 qC.i6IL
B (84)business entity 营业个体 yjeL9:jH[
B (85)business unit 经营单位 .93S>U< _
B (86)buy-out management 管理性购买产权
oeGS
B (87)by-product 副产品 F '#^`G9
C (88)called-up share capital 催缴股本 +:y&{
K
C (89)capacity 生产能力 hfh.eL
C (90)capacity ratios 生产能力比率 =kO@ Gk?
C (91)capital 资本 ^;64!BaK
C (92)capital assets pricing model 资本资产计价模式 ux&:Rw\
C (93)capital commitment 承诺资本 DvJB59:_}
C (94)capital employed 已运用的资本 x-4J/tm
C (95)capital expenditure 资本支出 Zsk?QS FE
C (96)capital expenditure authorization 资本支出核准 O=`o'%K<
C (97)capital expenditure control 资本支出控制 8GW ut=D
C (98)capital expenditure proposal 资本支出申请 tnL."^%A2I
C (99)capital funding planning 资本基金筹集计划 /Tcb\:`9
C (100)capital gain 资本收益 Q;@X2JSp
C (101)capital investment appraisal 资本投资评估 r\bq[9dX>
C (102)capital maintenance 资本保全 S[.5n]
C (103)capital resource planning 资本资源计划 {]@Qu" M
C (104)capital surplus 资本盈余 kdd7Xbw-
C (105)capital turnover 资本周转率 (n}%a6M
C (106)card 记录卡 =N;$0Y(g
C (107)cash 现金
xiJz`KD&
C (108)cash account 现金账户 dh?S[|
='
C (109)cash book 现金账薄 7 BK46x
C (110)cash cow 金牛产品 %Il ;B~t
C (111)cash flow 现金流量 Fu
mn9
C (112)cash discounted 现金贴现 'XEK&Yi1
C (113)cash flow budget 现金流量预算 L77EbP`P
C (114)cash flow statement 现金流量表 jDJ.
C (115)cash ledger 现金分类账 -7,vtd[h
C (116)cash limit 现金限额 !`Xt8q\r
C (117)CCA 现时成本会计 4UazD_`'
C (118)center 中心 F*X%N_n
C (119)changeover time 变更时间 X-v~o/r7
C (120)chartered entity 特许经济个体 bWUS9WT
C (121)cheque 支票 #B\B(y
C (122)cheque register 支票登记薄 S8vx[ <
C (123)coin analysis 零钱分类 ,NDxFy;d
C (124)classification 分类 \ bC}&Iz6
C (125)clock card 工时卡 /Q]:Uf.J
C (126)code 代码
5(KG=EHj_
C (127)commitment accounting 承诺确认会计 dJaEoF
C (128)common cost 共同成本 at=D&oy4"+
C (129)company limited by guarantee 有限担保责任公司 +=Yk-nJ