A (1)ABC 作业基础成本计算 ZQ8Aak
A (2)absorbed overhead 已吸收制造费用 :fQ*'m,
A (3)absorption costing 吸收成本计算 U.9nHo{
A (4)account 账户,报表 9 W
r(w
A (5)accounting postulate 会计假设 GM92yi!8
A (6)accounting series release 会计公告文件 +f~3FXM
A (7)accounting valuation 会计计价 *qOCo_=P8
A (8)account sale 承销清单 n8ya$bc
A (9)accountability concept 经营责任概念 yc}t(*A5
A (10)accountancy 会计职业 Q%h
o[KU
A (11)accountant 会计师 +Rd{ ?)2~
A (12)accounting 会计 U}h
|Zk
A (13)agency cost 代理成本 &BR?;LD
A (14)accounting bases 会计基础 -$p-o
Z)
A (15)accounting manual 会计手册 Bnc
A (16)accounting period 会计期间 c>k6i?u:X7
A (17)accounting policies 会计方针 LKG|S<s
A (18)accounting rate of return 会计报酬率 P"VLGa
A (19)accounting reference date 会计参照日 b%$C!Tq'
A (20)accounting reference period 会计参照期间 he6)
L6T
A (21)accrual concept 应计概念 : \`MrI^
A (22)accrual expenses 应计费用 L{Zy7O]"d
A (23)acid test ration 速动比率(酸性测试比率) O&%T_Zk@@
A (24)acquisition 购置 :
s3Vl
A (25)acquisition accounting 收购会计 2}#PDhn
A (26)activity based accounting 作业基础成本计算 j<5R$^?U
A (27)adjusting events 调整事项 #&gy@!a~
A (28)administrative expenses 行政管理费 L zy|<:K+$
A (29)advice note 发货通知 L4-Pq\
2
A (30)amortization 摊销 >,1LBM|0u
A (31)analytical review 分析性检查 h2snGN/{Hb
A (32)annual equivalent cost 年度等量成本法 #bH[UId[
A (33)annual report and accounts 年度报告和报表 GDntGTE~sk
A (34)appraisal cost 检验成本 k}gs;|_
A (35)appropriation account 盈余分配账户 D/>5\da+y
A (36)articles of association 公司章程细则 p.olXP
A (37)assets 资产 PUArKBYM-
A (38)assets cover 资产保障 $cCB%}
A (39)asset value per share 每股资产价值 yh!vl&8M
A (40)associated company 联营公司 zW.sXV,
A (41)attainable standard 可达标准 hR{Zh>
A (42)attributable profit 可归属利润 V&85<Y%Nl|
A (43)audit 审计 /y@iaptC
A (44)audit report 审计报告 =Q/i<u
A (45)auditing standards 审计准则 - d6>
A (46)authorized share capital 额定股本 Reo0ZU>
A (47)available hours 可用小时 &Gl&m@-j
A (48)avoidable costs 可避免成本 RT9@&5>il
B (49)back-to-back loan 易币贷款 zvj\n9H
B (50)backflush accounting 倒退成本计算 fba3aId[
B (51)bad debts 坏帐 'Mtu-\
B (52)bad debts ratio 坏帐比率 n!nv.-n
B (53)bank charges 银行手续费 G}*B`m
B (54)bank overdraft 银行透支 =7>~u
B (55)bank reconciliation 银行存款调节表 8&bj7w,K
B (56)bank statement 银行对账单 eU0-_3gN_
B (57)bankruptcy 破产 ]y
e
B (58)basis of apportionment 分摊基础 }% *g\%L
B (59)batch 批量 <NO~TBHF
B (60)batch costing 分批成本计算 ^DOcw@Z6HC
B (61)beta factor B(市场)风险因素 ?HTwTi5!)
B (62)bill 账单 ?;Qk!t2U
B (63)bill of exchange 汇票 %{"STbO #>
B (64)bill of landing 提单 6h%(0=^
B (65)bill of materials 用料预计单 h'+ swPh
B (66)bill payable 应付票据 xOlkG*3c
B (67)bill receivable 应收票据 CXA8V"@&b/
B (68)bin card 存货记录卡 n66_#X
B (69)bonus 红利 }z#8vE;
B (70)book-keeping 薄记 |Sq>uC)
B (71)Boston classification 波士顿分类 o6oYJ`PY
B (72)breakeven chart 保本图 u a-p^X`w
B (73)breakeven point 保本点 mLO6`]p{H
B (74)breaking-down time 复位时间 `1gsrHi4N
B (75)budget 预算 ;iVyJZI
B (76)budget center 预算中心 7_,X9^z
B (77)budget cost allowance 预算成本折让 *k -UQLJ
B (78)budget manual 预算手册 !RI&FcK
B (79)budget period 预算期间 5o*x?P!$
B (80)budgetary control 预算控制 v.MWO]L
B (81)budgeted capacity 预算生产能力 6gXc-}dp
B (82)burden 制造费用 s#ykD{Z
B (83)business center 经营中心 (0r6_8e6xv
B (84)business entity 营业个体 J$oJ
B (85)business unit 经营单位
hT[O5
B (86)buy-out management 管理性购买产权 5h&8!!$[
B (87)by-product 副产品 *zcH3a,9"x
C (88)called-up share capital 催缴股本 d
{4br
C (89)capacity 生产能力 [(XKqiSV
C (90)capacity ratios 生产能力比率 ?a%
u=G
C (91)capital 资本 {<lV=0]
C (92)capital assets pricing model 资本资产计价模式 'E9jv4E$n
C (93)capital commitment 承诺资本 "F&uk~ b$
C (94)capital employed 已运用的资本 F`l1I=;
C (95)capital expenditure 资本支出 UZ$p wjC
C (96)capital expenditure authorization 资本支出核准 9Z=Bs)-y.
C (97)capital expenditure control 资本支出控制
G+ToZ&f@
C (98)capital expenditure proposal 资本支出申请 4{V=X3,x
C (99)capital funding planning 资本基金筹集计划 j,Y=GjfGM
C (100)capital gain 资本收益 9ccEF6o0=
C (101)capital investment appraisal 资本投资评估 SFHa(JOS
C (102)capital maintenance 资本保全 btOC\bUMfD
C (103)capital resource planning 资本资源计划 ?^5x
d1>E
C (104)capital surplus 资本盈余 GZ"O%:d
C (105)capital turnover 资本周转率 t0Uax-E(
C (106)card 记录卡 /T?['#:r-)
C (107)cash 现金 )9$
Xfq/
C (108)cash account 现金账户 a)]N#gx
C (109)cash book 现金账薄 +J2=\YO
C (110)cash cow 金牛产品 kci H
C (111)cash flow 现金流量 I'";
C (112)cash discounted 现金贴现 ^>>Naid
C (113)cash flow budget 现金流量预算 QL3%L8
C (114)cash flow statement 现金流量表 vCJjZ%eO%D
C (115)cash ledger 现金分类账 +
ad 2
C (116)cash limit 现金限额 W\"cp[b
C (117)CCA 现时成本会计 p8Pvctc
C (118)center 中心 WVV
qH_
C (119)changeover time 变更时间 \(Iy>L.
C (120)chartered entity 特许经济个体 _.j KcDf
C (121)cheque 支票 ~o+u: ]
C (122)cheque register 支票登记薄 1.+MX(w
C (123)coin analysis 零钱分类 5i0<BZDTef
C (124)classification 分类 E @7! :
C (125)clock card 工时卡 9%x[z%06
C (126)code 代码 XG0,@Ly
C (127)commitment accounting 承诺确认会计 !!9V0[
C (128)common cost 共同成本 `Tab'7
C (129)company limited by guarantee 有限担保责任公司 (+_Amw!W