A (1)ABC 作业基础成本计算 Fc~G*Gz~Z|
A (2)absorbed overhead 已吸收制造费用 Y{YbKKM
A (3)absorption costing 吸收成本计算 8dGsV5" *
A (4)account 账户,报表 -'! J?~
A (5)accounting postulate 会计假设 sg2;"E@
A (6)accounting series release 会计公告文件 IPQRdBQ
A (7)accounting valuation 会计计价 *WwM"NFHDd
A (8)account sale 承销清单 "tJ+v*E
A (9)accountability concept 经营责任概念 smP4KC"I(d
A (10)accountancy 会计职业 sy: xA w
A (11)accountant 会计师 l5[5Y6c>
A (12)accounting 会计 oz)[-
A (13)agency cost 代理成本 Qs6<(zaqkt
A (14)accounting bases 会计基础 F9K%f&0 a
A (15)accounting manual 会计手册 Q Be6\oq
A (16)accounting period 会计期间 2|nm> 4
A (17)accounting policies 会计方针
,"v&r(
A (18)accounting rate of return 会计报酬率 ` 2lS@
A (19)accounting reference date 会计参照日 FY1iY/\Cn
A (20)accounting reference period 会计参照期间 GEc6;uz<
A (21)accrual concept 应计概念 @- U\!Tf
A (22)accrual expenses 应计费用 >Bt82ibN
A (23)acid test ration 速动比率(酸性测试比率) P`Np+E#I
A (24)acquisition 购置 pSs*Z6c)@
A (25)acquisition accounting 收购会计 ARH~dN* C
A (26)activity based accounting 作业基础成本计算 O2w-nd74U
A (27)adjusting events 调整事项 3BFOZV+
A (28)administrative expenses 行政管理费 ci0A!wWD
A (29)advice note 发货通知 )(iv#;ByL
A (30)amortization 摊销 VD;*UkapZx
A (31)analytical review 分析性检查 &V].,12x
A (32)annual equivalent cost 年度等量成本法 Pfd1[~,
A (33)annual report and accounts 年度报告和报表 @!8aZB3odt
A (34)appraisal cost 检验成本 %yR XOt2(
A (35)appropriation account 盈余分配账户 #}`sfaT
A (36)articles of association 公司章程细则 &> sbsx\y
A (37)assets 资产 kf,
&t
A (38)assets cover 资产保障 vObZ|>.J~O
A (39)asset value per share 每股资产价值 2HX/@ERhmu
A (40)associated company 联营公司 Z)?$ZI@
A (41)attainable standard 可达标准
$y(;"hy
A (42)attributable profit 可归属利润 *1|7%*!8
A (43)audit 审计 Jw)JV~/0
A (44)audit report 审计报告 )U/jD
A (45)auditing standards 审计准则 Rh>B#
\
A (46)authorized share capital 额定股本 OVg&?fiP
A (47)available hours 可用小时 E~!$&9\
A (48)avoidable costs 可避免成本 YT\`R
B (49)back-to-back loan 易币贷款 gabfb#
B (50)backflush accounting 倒退成本计算 M0V<Ay\%O
B (51)bad debts 坏帐 t
{md&k4
B (52)bad debts ratio 坏帐比率 ).~
"
B (53)bank charges 银行手续费 o) )` "^
B (54)bank overdraft 银行透支 wKJG 31I^
B (55)bank reconciliation 银行存款调节表 '&IGdB I
B (56)bank statement 银行对账单 55S s%$k@
B (57)bankruptcy 破产 2t= =<x
B (58)basis of apportionment 分摊基础 c=m'I>A
B (59)batch 批量 [doEArwn
B (60)batch costing 分批成本计算 %OQdUH4x
B (61)beta factor B(市场)风险因素 N} EKV
B (62)bill 账单 #]` uH{
B (63)bill of exchange 汇票 u]p21)m$x
B (64)bill of landing 提单 waMF~#PJlt
B (65)bill of materials 用料预计单 AwM`[`ReE
B (66)bill payable 应付票据 n`Q@<op
B (67)bill receivable 应收票据 t7=
D$ua
B (68)bin card 存货记录卡 a4Q@sn;]
B (69)bonus 红利 ?ZF):}rvZ
B (70)book-keeping 薄记 Z#[?~P
B (71)Boston classification 波士顿分类 1J?v\S$ma`
B (72)breakeven chart 保本图 9+ 'i(q
z
B (73)breakeven point 保本点 ,H=k5WA4m
B (74)breaking-down time 复位时间 c_8&4
B (75)budget 预算 Dqy`7?Kn
B (76)budget center 预算中心 #QNN;&L]R
B (77)budget cost allowance 预算成本折让 m2]N%Y
B (78)budget manual 预算手册 qng ~,m
B (79)budget period 预算期间 RQVu~7d[
B (80)budgetary control 预算控制 VjQ&A#
B (81)budgeted capacity 预算生产能力 U]P
B)
B (82)burden 制造费用 4Aj~mA
B (83)business center 经营中心 MN?aPpr>
B (84)business entity 营业个体 0eY!Z._^
B (85)business unit 经营单位 qBEp |V
B (86)buy-out management 管理性购买产权 rN0<y4)!
B (87)by-product 副产品 jJ$\ WUQ.
C (88)called-up share capital 催缴股本 d |17G
C (89)capacity 生产能力 ASq
YA1p.
C (90)capacity ratios 生产能力比率 {>>X3I
C (91)capital 资本 +kSu{Tc
C (92)capital assets pricing model 资本资产计价模式 o'2eSm0H
C (93)capital commitment 承诺资本 J%"BCbxW~B
C (94)capital employed 已运用的资本 -FZC|[is
C (95)capital expenditure 资本支出 gInh+XZs
C (96)capital expenditure authorization 资本支出核准 ,!orD1,'
C (97)capital expenditure control 资本支出控制 c^}y9% 4c
C (98)capital expenditure proposal 资本支出申请 0Lo8pe`DH
C (99)capital funding planning 资本基金筹集计划 | {9<%Ok4P
C (100)capital gain 资本收益 ?=1eHnP!R
C (101)capital investment appraisal 资本投资评估 6bm 7^e(
C (102)capital maintenance 资本保全 (< +A w7
C (103)capital resource planning 资本资源计划 4@9Pd &I
C (104)capital surplus 资本盈余 ;aQ``B
C (105)capital turnover 资本周转率 :=Olp;+_
C (106)card 记录卡 2<D| {
C (107)cash 现金 O<S.fr,
C (108)cash account 现金账户 +_GS@)L`%
C (109)cash book 现金账薄 3h7RQ:lUi
C (110)cash cow 金牛产品 <)7aNW.
C (111)cash flow 现金流量 s9H
xiw@D
C (112)cash discounted 现金贴现 -S$F\%
C (113)cash flow budget 现金流量预算 hGtz[u#p
C (114)cash flow statement 现金流量表 >|taU8^|G}
C (115)cash ledger 现金分类账 &8$v~
C (116)cash limit 现金限额 #Oka7.yz
C (117)CCA 现时成本会计 .psb#4
C (118)center 中心 RpJ7.
C (119)changeover time 变更时间 'Lu<2=a~
C (120)chartered entity 特许经济个体 {4J.
C (121)cheque 支票 1 Pk+zBJ$
C (122)cheque register 支票登记薄 O= S[n
C (123)coin analysis 零钱分类 Qs1p
C (124)classification 分类 56;u7
C (125)clock card 工时卡 dl4n-*h
C (126)code 代码 L
FWp}#%
C (127)commitment accounting 承诺确认会计 ^{M$S0g|N
C (128)common cost 共同成本 64B.7S88
C (129)company limited by guarantee 有限担保责任公司 VZ9 p "