A (1)ABC 作业基础成本计算 SaceIV%(
A (2)absorbed overhead 已吸收制造费用 ce7$r*@!
A (3)absorption costing 吸收成本计算 3M\~#>
A (4)account 账户,报表 Aru=f~!
A (5)accounting postulate 会计假设 33IJbg
A (6)accounting series release 会计公告文件 b&BkT%aA(G
A (7)accounting valuation 会计计价 awxzP*6
A (8)account sale 承销清单 HI&N&a9C
A (9)accountability concept 经营责任概念 "*UN\VV+s
A (10)accountancy 会计职业 BPs|qb-
A (11)accountant 会计师 [CxnGeKK
A (12)accounting 会计 z=%&?V
A (13)agency cost 代理成本 q$RJ3{Sf
A (14)accounting bases 会计基础 UVa:~c$U4
A (15)accounting manual 会计手册 Kcf1$`F24
A (16)accounting period 会计期间 pn"TFapJA
A (17)accounting policies 会计方针 qw?#~"Ca.
A (18)accounting rate of return 会计报酬率 Jy<hTd*q
A (19)accounting reference date 会计参照日 t~_vzG
A (20)accounting reference period 会计参照期间 qV]p\/a.
A (21)accrual concept 应计概念 t7#lRp&
A (22)accrual expenses 应计费用 bvn%E
H
A (23)acid test ration 速动比率(酸性测试比率) jEU`ko_
A (24)acquisition 购置 8G3CQ]G
A (25)acquisition accounting 收购会计 3lr9nBR
A (26)activity based accounting 作业基础成本计算 '^mCLfo0}
A (27)adjusting events 调整事项 )bqSM&SO
A (28)administrative expenses 行政管理费 ^i+ d 3
A (29)advice note 发货通知 ["O/%6b9+
A (30)amortization 摊销 eV(nexE
A (31)analytical review 分析性检查 NSs"I]
A (32)annual equivalent cost 年度等量成本法 8`g@
)]Iy
A (33)annual report and accounts 年度报告和报表 _UP
=zW
A (34)appraisal cost 检验成本 ;|yd}q=p
A (35)appropriation account 盈余分配账户 9d kuvk}:
A (36)articles of association 公司章程细则 O2;iY_P7lV
A (37)assets 资产 hSkI]%
A (38)assets cover 资产保障 G42J
A (39)asset value per share 每股资产价值
JJC YM
A (40)associated company 联营公司 z3Id8G&>
A (41)attainable standard 可达标准 ;@ <E
A (42)attributable profit 可归属利润 KYw~(+gHv2
A (43)audit 审计 a%nksuP3
A (44)audit report 审计报告 1F|e/h%^
A (45)auditing standards 审计准则 vC#_
PI
A (46)authorized share capital 额定股本 bqPaXH
n
A (47)available hours 可用小时 9!XXuMWU<
A (48)avoidable costs 可避免成本 mM#[XKOC<
B (49)back-to-back loan 易币贷款 W0-KFo.'
B (50)backflush accounting 倒退成本计算 E^s<5BC;
B (51)bad debts 坏帐 ~W/|RP7S
B (52)bad debts ratio 坏帐比率 7=3'PfS
B (53)bank charges 银行手续费 yV.E+~y
B (54)bank overdraft 银行透支 L/Tsq=
B (55)bank reconciliation 银行存款调节表 ;bYS#Bid{V
B (56)bank statement 银行对账单 \|@u)n_
B (57)bankruptcy 破产 ;15j\{r
B (58)basis of apportionment 分摊基础 |(eR
v?Qy@
B (59)batch 批量 o|en"?4
B (60)batch costing 分批成本计算 VZz>)Kz:
B (61)beta factor B(市场)风险因素 4
*n4P
B (62)bill 账单 W^e"()d/Z
B (63)bill of exchange 汇票 ;9Sb/
B (64)bill of landing 提单 `/"*_AKAI
B (65)bill of materials 用料预计单 C}'Tmi
B (66)bill payable 应付票据 OK] _.v}
B (67)bill receivable 应收票据 QH5[}zs8
B (68)bin card 存货记录卡 )swu~Wb}U@
B (69)bonus 红利 &"gQrBa
B (70)book-keeping 薄记 q 3nF\Me0
B (71)Boston classification 波士顿分类 ztEM>xsk
B (72)breakeven chart 保本图 ITssBB9
B (73)breakeven point 保本点 9cqq"-$G`
B (74)breaking-down time 复位时间 -prc+G,qyp
B (75)budget 预算 $eu-8E'
B (76)budget center 预算中心 aam6R/4
B (77)budget cost allowance 预算成本折让 -bP_jIZF;g
B (78)budget manual 预算手册 TC* 78;r
B (79)budget period 预算期间 "/kTEp
B (80)budgetary control 预算控制 b[/uSwvi
B (81)budgeted capacity 预算生产能力 gm8FmjZtf
B (82)burden 制造费用 ']&rPvkL
B (83)business center 经营中心 x=I|O;"><
B (84)business entity 营业个体 `b:yW.#w3l
B (85)business unit 经营单位 h uIvXl
B (86)buy-out management 管理性购买产权 Wm^RfxgN/
B (87)by-product 副产品 #S|DoeFs
C (88)called-up share capital 催缴股本 X,mqQ7+
C (89)capacity 生产能力 DG-XX.:z
C (90)capacity ratios 生产能力比率 BG9.h!
C (91)capital 资本 Hx?OCGj=S*
C (92)capital assets pricing model 资本资产计价模式 o;"Phc.
C (93)capital commitment 承诺资本 "o}}[hRP
C (94)capital employed 已运用的资本 uGz>A
W8a3
C (95)capital expenditure 资本支出 Oz1S*<]=,~
C (96)capital expenditure authorization 资本支出核准 MhL>6
rn
C (97)capital expenditure control 资本支出控制 (:r80:
C (98)capital expenditure proposal 资本支出申请 *l.tsICmbP
C (99)capital funding planning 资本基金筹集计划 E[a|.lnV
C (100)capital gain 资本收益 b[Qe} `W
C (101)capital investment appraisal 资本投资评估 X3zpU7`Av+
C (102)capital maintenance 资本保全 &UxI62[k
C (103)capital resource planning 资本资源计划 M"\j7(
C (104)capital surplus 资本盈余 9#MY(Hr
C (105)capital turnover 资本周转率 7^FJ+gN8b
C (106)card 记录卡 kn9e7OO##
C (107)cash 现金 MO%kUq|pg
C (108)cash account 现金账户 \r`><d
C (109)cash book 现金账薄 G?dxLRy.do
C (110)cash cow 金牛产品 b-OniMq~
C (111)cash flow 现金流量 _q
z^|J
C (112)cash discounted 现金贴现 iOrpr,@
C (113)cash flow budget 现金流量预算 | k?r1dj%O
C (114)cash flow statement 现金流量表 6d{&1-@>
C (115)cash ledger 现金分类账 AI,Jy%62/
C (116)cash limit 现金限额
7GDrH/yK
C (117)CCA 现时成本会计
!XQq*
C (118)center 中心 rE?Fp
C (119)changeover time 变更时间 c`O(||UZT
C (120)chartered entity 特许经济个体
[BZA1,
C (121)cheque 支票 U+ANSW/
C (122)cheque register 支票登记薄 0K'^g0G
C (123)coin analysis 零钱分类 )cV*cDL1j
C (124)classification 分类 m&a 8/5
C (125)clock card 工时卡 zPc kM)
C (126)code 代码 z,K;GZuP
C (127)commitment accounting 承诺确认会计 [Ol~}@gV
C (128)common cost 共同成本 LK:J kjp^
C (129)company limited by guarantee 有限担保责任公司 R5& R~1N