A (1)ABC 作业基础成本计算 +n`^W(
A (2)absorbed overhead 已吸收制造费用 inGH'nl_
A (3)absorption costing 吸收成本计算 n_] OYG>U
A (4)account 账户,报表 Xg"Mjmr
A (5)accounting postulate 会计假设 e''Wm.>g(+
A (6)accounting series release 会计公告文件 CV7.hF<
A (7)accounting valuation 会计计价 L/cbq*L
A (8)account sale 承销清单 `V0]t_*D
A (9)accountability concept 经营责任概念 U(qM( E
A (10)accountancy 会计职业 0$49X
A (11)accountant 会计师 .~8IW,[
A (12)accounting 会计 C[$<7Mi|;
A (13)agency cost 代理成本 V'?nS&,i
A (14)accounting bases 会计基础 gzdgnF2
A (15)accounting manual 会计手册 q`;URkjk
A (16)accounting period 会计期间 ln!KL'T]
A (17)accounting policies 会计方针 {k~$\J?.
A (18)accounting rate of return 会计报酬率 %s)E}cGH
A (19)accounting reference date 会计参照日 )Zm E"
A (20)accounting reference period 会计参照期间 q+G1#5
A (21)accrual concept 应计概念 zKWi9
A (22)accrual expenses 应计费用 bmddh2
A (23)acid test ration 速动比率(酸性测试比率) ZNA?`Z)f
A (24)acquisition 购置 DwTZ<H4
A (25)acquisition accounting 收购会计 !p9F'7;Y<
A (26)activity based accounting 作业基础成本计算 eaiz
w@N
A (27)adjusting events 调整事项 IX3U\_I#
A (28)administrative expenses 行政管理费 wy&*6>.
A (29)advice note 发货通知 ;[zx'e?!
A (30)amortization 摊销 B'0Il"g'
A (31)analytical review 分析性检查 4Y/!V[
A (32)annual equivalent cost 年度等量成本法
nocH~bAf2
A (33)annual report and accounts 年度报告和报表 KJkcmF}Q
A (34)appraisal cost 检验成本 YGn:_9
A (35)appropriation account 盈余分配账户 Hm^p^,}_x
A (36)articles of association 公司章程细则 (c*Dvpo1
A (37)assets 资产 Tp6ysjao
A (38)assets cover 资产保障 BR%: `uiQ<
A (39)asset value per share 每股资产价值 Cw2+@7?|
A (40)associated company 联营公司 :{6[U=O
A (41)attainable standard 可达标准 XZT( :(
A (42)attributable profit 可归属利润 lJ,s}l7
A (43)audit 审计 MR6vr.~
A (44)audit report 审计报告 *:_hOOT+[
A (45)auditing standards 审计准则 ! O>mu6:Rf
A (46)authorized share capital 额定股本 6%xl}z]o
A (47)available hours 可用小时 nBj7 Q!lW
A (48)avoidable costs 可避免成本 +[7u>RJ
B (49)back-to-back loan 易币贷款 )T+htD)
B (50)backflush accounting 倒退成本计算 V)Xcn'h
B (51)bad debts 坏帐 5m3sjcp_
B (52)bad debts ratio 坏帐比率 +]
_} \
B (53)bank charges 银行手续费 S {H8}m|MW
B (54)bank overdraft 银行透支 i\'N1S<D
B (55)bank reconciliation 银行存款调节表 yiU dUw/
B (56)bank statement 银行对账单 DQ}]'*@?
B (57)bankruptcy 破产 ),Rj@52l
B (58)basis of apportionment 分摊基础 KKzvoc?Bt
B (59)batch 批量 q.t5L=l^
r
B (60)batch costing 分批成本计算 3N21[i2/m
B (61)beta factor B(市场)风险因素 EIfrZg7R
B (62)bill 账单 zYNJF>^<
B (63)bill of exchange 汇票 5%$#3LT|
B (64)bill of landing 提单 aU! UY(
B (65)bill of materials 用料预计单 a`uT'g[*
B (66)bill payable 应付票据 "8I4]'
B (67)bill receivable 应收票据 '$V
R_N\
B (68)bin card 存货记录卡 ^pP
14y*go
B (69)bonus 红利 9+']`=a:
B (70)book-keeping 薄记 k|D!0^HE[
B (71)Boston classification 波士顿分类 tQ67XAb
B (72)breakeven chart 保本图 #Grm-W9E
B (73)breakeven point 保本点 !|/fVWH
B (74)breaking-down time 复位时间 V_kE"W)
B (75)budget 预算 m @%|Q;
B (76)budget center 预算中心 :KLD~k7yA(
B (77)budget cost allowance 预算成本折让 \v_C7R;&
B (78)budget manual 预算手册 F8I<4S
B (79)budget period 预算期间 >>r:L3 <!
B (80)budgetary control 预算控制 _<7FR:oBZ
B (81)budgeted capacity 预算生产能力 DPOPRi~
B (82)burden 制造费用 Ymu=G3-
B (83)business center 经营中心 URgF8?n
B (84)business entity 营业个体 DvCt^O*
B (85)business unit 经营单位 ._Xtb,p{
B (86)buy-out management 管理性购买产权 | |=Duk
B (87)by-product 副产品 I .ty-X]
C (88)called-up share capital 催缴股本 /["T#`
C (89)capacity 生产能力 \YS?}! 0
C (90)capacity ratios 生产能力比率 O~el2
C (91)capital 资本 ~}*;Ko\
C (92)capital assets pricing model 资本资产计价模式 EiUV?Gvz
C (93)capital commitment 承诺资本 %-Z~f~<?
C (94)capital employed 已运用的资本 M}Mzm2d#`
C (95)capital expenditure 资本支出 P>-,6a>
C (96)capital expenditure authorization 资本支出核准 Ev16xL8B
C (97)capital expenditure control 资本支出控制 F e.*O`
C (98)capital expenditure proposal 资本支出申请 )QD}R36Ic
C (99)capital funding planning 资本基金筹集计划 ]Yex#K
C (100)capital gain 资本收益 @\?f77O
f6
C (101)capital investment appraisal 资本投资评估 ,GIqRT4K
C (102)capital maintenance 资本保全 &?6w2[}
C (103)capital resource planning 资本资源计划 :N}KScS|Wa
C (104)capital surplus 资本盈余 +.I'U9QeUN
C (105)capital turnover 资本周转率 P;&p[[7
C (106)card 记录卡 =
1\wZuK#
C (107)cash 现金 KT71%?
P
C (108)cash account 现金账户 (K6StNtN
C (109)cash book 现金账薄 ($>0&w
C (110)cash cow 金牛产品 ,IE0+!I
C (111)cash flow 现金流量 9K<a}QJP
C (112)cash discounted 现金贴现 rbbuSI
C (113)cash flow budget 现金流量预算 >iN%Uz
C (114)cash flow statement 现金流量表 N-E`go
C (115)cash ledger 现金分类账 Vz]=J;`Mz
C (116)cash limit 现金限额 "lf3hWGw
C (117)CCA 现时成本会计 ]H~
,K ]@.
C (118)center 中心 YWrY{6M
C (119)changeover time 变更时间 o q)"1
C (120)chartered entity 特许经济个体 El
s= :4
C (121)cheque 支票 Q0\5j<'e
C (122)cheque register 支票登记薄 W2h[NimU
C (123)coin analysis 零钱分类 )fc"])&8
C (124)classification 分类 GQq'~Lr5
C (125)clock card 工时卡 ,
% jTXb
C (126)code 代码 &Ld8Z9IeFp
C (127)commitment accounting 承诺确认会计 98'XSL|
C (128)common cost 共同成本 W%K8HAP "
C (129)company limited by guarantee 有限担保责任公司 $]J IA|