A (1)ABC 作业基础成本计算 isaT0__8
A (2)absorbed overhead 已吸收制造费用 &38Fj'l
A (3)absorption costing 吸收成本计算 H: U_k68
A (4)account 账户,报表 fN&O `T>
A (5)accounting postulate 会计假设 OLiYjYd
A (6)accounting series release 会计公告文件 M--6oR7
A (7)accounting valuation 会计计价 xv)7-jlx
A (8)account sale 承销清单 Ao,lEjN I
A (9)accountability concept 经营责任概念 gh~C.>W}q+
A (10)accountancy 会计职业 _Q7)FK
A (11)accountant 会计师 RpreW7B_Q*
A (12)accounting 会计 3(C
UC
A (13)agency cost 代理成本 lUp 7#q
A (14)accounting bases 会计基础 f5O
*Njl
A (15)accounting manual 会计手册 6=zme6D
A (16)accounting period 会计期间 FY
VcL*
A (17)accounting policies 会计方针 4iKT
A (18)accounting rate of return 会计报酬率 5ogbse"
A (19)accounting reference date 会计参照日 ch-GmAj
9
A (20)accounting reference period 会计参照期间 ;mMn-+ 3<
A (21)accrual concept 应计概念 *z(.D\{%
A (22)accrual expenses 应计费用 HezCRtxRcc
A (23)acid test ration 速动比率(酸性测试比率) YX~H!6l
A (24)acquisition 购置 JY /Cd6\
A (25)acquisition accounting 收购会计 ;DRJL
A (26)activity based accounting 作业基础成本计算 rVz#;d!`z
A (27)adjusting events 调整事项 >si<VCO
A (28)administrative expenses 行政管理费 {}.c.W+
A (29)advice note 发货通知 |S.-5CAh4
A (30)amortization 摊销 No[>1]ds
A (31)analytical review 分析性检查 L-MpdC
A (32)annual equivalent cost 年度等量成本法 I5-/KVWb
A (33)annual report and accounts 年度报告和报表 \Oc3rJ(
A (34)appraisal cost 检验成本 7%0PsF _
A (35)appropriation account 盈余分配账户 =7$YBCuF
A (36)articles of association 公司章程细则 Hiq9Jn uv(
A (37)assets 资产 [@/G?sAQm\
A (38)assets cover 资产保障 f'}23\>
A (39)asset value per share 每股资产价值 &"d4J?io`
A (40)associated company 联营公司 OnD+/I
A (41)attainable standard 可达标准 YAO.Cc z
A (42)attributable profit 可归属利润 rMI:
zFS
A (43)audit 审计 k6dSj>F>
A (44)audit report 审计报告 H
>RGX#|
A (45)auditing standards 审计准则 lfCoL@$6D
A (46)authorized share capital 额定股本 QK;A
>]
A (47)available hours 可用小时 2Qn%p[#n
A (48)avoidable costs 可避免成本 7=JiL=
B (49)back-to-back loan 易币贷款 yvVs9"|0
B (50)backflush accounting 倒退成本计算 T,;6q
!s=
B (51)bad debts 坏帐 Qx
{/izc
B (52)bad debts ratio 坏帐比率 "--rz;+K
B (53)bank charges 银行手续费
VNPuO U=
B (54)bank overdraft 银行透支 AN^;~m ^
B (55)bank reconciliation 银行存款调节表 9g>ay-W[(
B (56)bank statement 银行对账单 Rk"_4zJk
B (57)bankruptcy 破产 M34*$>bk
B (58)basis of apportionment 分摊基础 {lq
nn n3
B (59)batch 批量 fa$ Fo(.
B (60)batch costing 分批成本计算 9=h A#t.#
B (61)beta factor B(市场)风险因素 x; :[0(st}
B (62)bill 账单 =_TCtH
B (63)bill of exchange 汇票 Mj[v _&N
B (64)bill of landing 提单 h v9s
B (65)bill of materials 用料预计单 d]+g3oy
`
B (66)bill payable 应付票据 2&P'rmFm
B (67)bill receivable 应收票据 4,uH 4[7
B (68)bin card 存货记录卡 R_(A&,
B (69)bonus 红利 rU(N@i%
B (70)book-keeping 薄记 c~p4M64
B (71)Boston classification 波士顿分类 ][D<J0
B (72)breakeven chart 保本图 .vwOp*3\
B (73)breakeven point 保本点 3dC8MKPq0
B (74)breaking-down time 复位时间 uGgR@+7?Z
B (75)budget 预算
_ 57m] ;&
B (76)budget center 预算中心 hYF<Wn3L
B (77)budget cost allowance 预算成本折让 ]W]Vkkg]
B (78)budget manual 预算手册 \Q]2Zq
B (79)budget period 预算期间 xpUaFb
B (80)budgetary control 预算控制 e PlEd'Z
B (81)budgeted capacity 预算生产能力 o^gqpQv
B (82)burden 制造费用 *p +%&z_<
B (83)business center 经营中心 MX
qH
B (84)business entity 营业个体 \9<aCJxN
B (85)business unit 经营单位 /G\-v2i D
B (86)buy-out management 管理性购买产权 hO\_RhsRy?
B (87)by-product 副产品 WCU[
]A
C (88)called-up share capital 催缴股本 O[Nc$dc
C (89)capacity 生产能力 {cC9
}w
C (90)capacity ratios 生产能力比率 x1wm ]|BIf
C (91)capital 资本 L;>tuJY1
C (92)capital assets pricing model 资本资产计价模式 G^oBu^bq~
C (93)capital commitment 承诺资本 +d]}
C (94)capital employed 已运用的资本 4RJ8 2yq-
C (95)capital expenditure 资本支出 X+Xjf(
C (96)capital expenditure authorization 资本支出核准 X,^J3Ek>O
C (97)capital expenditure control 资本支出控制 qH$G_R#)8B
C (98)capital expenditure proposal 资本支出申请 7*uG9iX
C (99)capital funding planning 资本基金筹集计划 ;,4 Z5+
C (100)capital gain 资本收益 y~''r%]
C (101)capital investment appraisal 资本投资评估 $d4eGL2S
C (102)capital maintenance 资本保全 8qo{%
C (103)capital resource planning 资本资源计划 Z=4Krfn
C (104)capital surplus 资本盈余 ME{i-E4
C (105)capital turnover 资本周转率 ]#TL~u[
C (106)card 记录卡 R7( + ^%
C (107)cash 现金 l8n#sGA %
C (108)cash account 现金账户 7[^:[OEE
C (109)cash book 现金账薄 8Q?)L4.]
C (110)cash cow 金牛产品 5c`DkWne%
C (111)cash flow 现金流量 tk2B\}6
C (112)cash discounted 现金贴现 KhYGiVA
C (113)cash flow budget 现金流量预算 74xI#`E
C (114)cash flow statement 现金流量表 \snbU'lfP
C (115)cash ledger 现金分类账 *ofK|r
C (116)cash limit 现金限额 v`bX#\It
C (117)CCA 现时成本会计 DTsc&.29^
C (118)center 中心 _ i.CvYe
C (119)changeover time 变更时间 i8+kc_8#d
C (120)chartered entity 特许经济个体 zH}u9IR3`
C (121)cheque 支票 y2o?a6`
C (122)cheque register 支票登记薄 )
^!oM
C (123)coin analysis 零钱分类 )k- 7mwkZ
C (124)classification 分类 p;U[cGHC
C (125)clock card 工时卡 wnN@aO6g*
C (126)code 代码 mRxL%!
C (127)commitment accounting 承诺确认会计 I?Hj,lN
C (128)common cost 共同成本 :Dw;RcZQ
C (129)company limited by guarantee 有限担保责任公司 ` L6H2:pf