A (1)ABC 作业基础成本计算 Elq8WtS
A (2)absorbed overhead 已吸收制造费用 /&dt!.WY^
A (3)absorption costing 吸收成本计算 2$ rq
A (4)account 账户,报表 mDmWTq\
A (5)accounting postulate 会计假设 tj&A@\/
A (6)accounting series release 会计公告文件 \~H"!vj
A (7)accounting valuation 会计计价 o_N02l4J)
A (8)account sale 承销清单 vPsX!m[#
A (9)accountability concept 经营责任概念 ?hu 9c
A (10)accountancy 会计职业 ^,5.vfES
A (11)accountant 会计师 an2Tc*=~l(
A (12)accounting 会计 J@TM>R
A (13)agency cost 代理成本 .e AC!R
A (14)accounting bases 会计基础 t;1NzI$^
A (15)accounting manual 会计手册 QaO`:wJj
A (16)accounting period 会计期间 Jr9}
'l8
A (17)accounting policies 会计方针 z,7^dlT
A (18)accounting rate of return 会计报酬率
k
WtUj
A (19)accounting reference date 会计参照日 4dK@UN\
A (20)accounting reference period 会计参照期间 6J*`<k/S
A (21)accrual concept 应计概念 w8i!Qi#y5D
A (22)accrual expenses 应计费用 Wd}mC<rv1
A (23)acid test ration 速动比率(酸性测试比率) S_CtEM
A (24)acquisition 购置 ;hvXFU
A (25)acquisition accounting 收购会计 WI,=?~-
A (26)activity based accounting 作业基础成本计算 7a<qP=J
A (27)adjusting events 调整事项 D.6dPzu`
A (28)administrative expenses 行政管理费 Uk2q,2
A (29)advice note 发货通知 %ze1ZWO{
A (30)amortization 摊销 &B4U)
A (31)analytical review 分析性检查 B# fzMaC
A (32)annual equivalent cost 年度等量成本法 ,H?p9L; qp
A (33)annual report and accounts 年度报告和报表 Em;b,x*U
A (34)appraisal cost 检验成本 c" 7pf
T
A (35)appropriation account 盈余分配账户 {ybuHC
A (36)articles of association 公司章程细则 v^pP&
<G
A (37)assets 资产 ,lJ6"J\8.
A (38)assets cover 资产保障 b9N4Gr
A (39)asset value per share 每股资产价值 9gg,Dy
A (40)associated company 联营公司 `[&2K@u
A (41)attainable standard 可达标准 9%qMZP0]
A (42)attributable profit 可归属利润 SA1/
U
A (43)audit 审计 ,Tl5@RN
A (44)audit report 审计报告 ?Q3~n ^
A (45)auditing standards 审计准则 ks;w c"k"
A (46)authorized share capital 额定股本 ODEXQl}R
A (47)available hours 可用小时 <yPHdbF
A (48)avoidable costs 可避免成本 h12wk2@P/]
B (49)back-to-back loan 易币贷款 z)>{O3
B (50)backflush accounting 倒退成本计算 @RIEO%S
B (51)bad debts 坏帐 rk |(BA
B (52)bad debts ratio 坏帐比率 '>Y
2lqa
B (53)bank charges 银行手续费 { NJ>[mKg
B (54)bank overdraft 银行透支 88$Y-g5*
B (55)bank reconciliation 银行存款调节表 zYdtQjv
B (56)bank statement 银行对账单 WN#lfn8 7
B (57)bankruptcy 破产 k#JG
B (58)basis of apportionment 分摊基础 jPNfLwVkl:
B (59)batch 批量
7yTe]O
B (60)batch costing 分批成本计算 ~bTae =F
P
B (61)beta factor B(市场)风险因素 R
TUNha^<T
B (62)bill 账单 wWU_?Dr_~
B (63)bill of exchange 汇票 }%ThnFFBw
B (64)bill of landing 提单 Q;/F0JDH
B (65)bill of materials 用料预计单 &2=KQ\HO
B (66)bill payable 应付票据 #cG479X"
B (67)bill receivable 应收票据 ~x"79=!W
B (68)bin card 存货记录卡 b6vYM_ Q
B (69)bonus 红利 bTGK@~
B (70)book-keeping 薄记 \{zAX~k6
B (71)Boston classification 波士顿分类 )K>@$6H+2
B (72)breakeven chart 保本图 KB R0p&MN
B (73)breakeven point 保本点 u^zitW!X$
B (74)breaking-down time 复位时间 X,+}sy
K
B (75)budget 预算 %*c|[7Z~V
B (76)budget center 预算中心 t}k'Ba3]:Y
B (77)budget cost allowance 预算成本折让 ~hslLUE
B (78)budget manual 预算手册 :wZ`>,K"t>
B (79)budget period 预算期间 aSkx#mV
B (80)budgetary control 预算控制 'Q>z**
B (81)budgeted capacity 预算生产能力 Jx$#GUl#j
B (82)burden 制造费用 .00=U;H%`
B (83)business center 经营中心 n qLAby_
B (84)business entity 营业个体
(Q8?)
B (85)business unit 经营单位 L
?27q
B (86)buy-out management 管理性购买产权 J%:/<uCmZ
B (87)by-product 副产品 vj&5`
C (88)called-up share capital 催缴股本 Rgfhs[Z
C (89)capacity 生产能力 ,i?!3oLT
C (90)capacity ratios 生产能力比率 Y\e]2
C (91)capital 资本 SWjQ.aM
C (92)capital assets pricing model 资本资产计价模式 2{B(j&{
C (93)capital commitment 承诺资本 !LIfeL.4h
C (94)capital employed 已运用的资本 AY'?Xt
C (95)capital expenditure 资本支出 p;=kH{uu
C (96)capital expenditure authorization 资本支出核准 nH>V Da
C (97)capital expenditure control 资本支出控制 tNuC xb-
C (98)capital expenditure proposal 资本支出申请 Qrck
TO
C (99)capital funding planning 资本基金筹集计划 ZoON5P>
C (100)capital gain 资本收益 U+PCvl=x
C (101)capital investment appraisal 资本投资评估 aXbNDj
][
C (102)capital maintenance 资本保全 :~3{oZGX&
C (103)capital resource planning 资本资源计划 M2E87w
C (104)capital surplus 资本盈余 Yuo1'gE+
C (105)capital turnover 资本周转率 `X<`j6zaG
C (106)card 记录卡 L;M^>{>
C (107)cash 现金 aaz"`,7_
C (108)cash account 现金账户 Wx?&igh
C (109)cash book 现金账薄 3
$N %iE6
C (110)cash cow 金牛产品 sh(kRrdY3
C (111)cash flow 现金流量 |\%F(d330
C (112)cash discounted 现金贴现 AuDR |;i
C (113)cash flow budget 现金流量预算 .D,?u"fk|
C (114)cash flow statement 现金流量表 $FQcDo|[
C (115)cash ledger 现金分类账 @?3vRs}h
C (116)cash limit 现金限额 H*{k4
C (117)CCA 现时成本会计 f']sU/c=
C (118)center 中心 60,-\h
C (119)changeover time 变更时间 <H
h5
u~
C (120)chartered entity 特许经济个体 9R@abm,I
C (121)cheque 支票 ,V33v<|wc
C (122)cheque register 支票登记薄 jemxky
C (123)coin analysis 零钱分类 ] `B,L*m6
C (124)classification 分类 jj3Pf>D+k
C (125)clock card 工时卡 <DXmZ
1
C (126)code 代码 mC:X4l]5
C (127)commitment accounting 承诺确认会计 G&@-R{i
C (128)common cost 共同成本 eyf4M;goz}
C (129)company limited by guarantee 有限担保责任公司 VZ2.w4b