A (1)ABC 作业基础成本计算 [p<w._b i
A (2)absorbed overhead 已吸收制造费用 Phke`3tth
A (3)absorption costing 吸收成本计算 f;b[w
A (4)account 账户,报表 h*v8#\b$J_
A (5)accounting postulate 会计假设 GI&h`X5,e
A (6)accounting series release 会计公告文件 6:~v4W!k
A (7)accounting valuation 会计计价 8w.YYo8`
A (8)account sale 承销清单 rEF0oJ.
A (9)accountability concept 经营责任概念 *M"}z
A (10)accountancy 会计职业 qT^I?g"!
A (11)accountant 会计师 uS^Ipxe\
A (12)accounting 会计 rOVVL%@QqJ
A (13)agency cost 代理成本 Ih"XV
A (14)accounting bases 会计基础 9yfJVg
A (15)accounting manual 会计手册 87YyDWTn
A (16)accounting period 会计期间 #{\%rWnCm
A (17)accounting policies 会计方针 F|!){=
A (18)accounting rate of return 会计报酬率 @!1x7%]G
A (19)accounting reference date 会计参照日 J7g8D{4
A (20)accounting reference period 会计参照期间 a8UwhjFO
A (21)accrual concept 应计概念 ruld B,n
A (22)accrual expenses 应计费用 u`RI;KF~F
A (23)acid test ration 速动比率(酸性测试比率) [;J>bi;3N
A (24)acquisition 购置 >o=-$gz`
A (25)acquisition accounting 收购会计 gp\<p-}
A (26)activity based accounting 作业基础成本计算 sc,vj'r
A (27)adjusting events 调整事项 (P:<t6;+
A (28)administrative expenses 行政管理费 @n
Cd
A (29)advice note 发货通知 rQ qW_t%
A (30)amortization 摊销 Ug<#en
A (31)analytical review 分析性检查 H|HYo\@F#
A (32)annual equivalent cost 年度等量成本法 W}mn}gTQ
A (33)annual report and accounts 年度报告和报表 3z c U%*
A (34)appraisal cost 检验成本 W*I(f]8:y`
A (35)appropriation account 盈余分配账户 |0f>aZ
A (36)articles of association 公司章程细则 =7m)sxj]w
A (37)assets 资产 fd.^h*'mU
A (38)assets cover 资产保障 #*UN >X
A (39)asset value per share 每股资产价值 P`cq H(
A (40)associated company 联营公司 CTZ8Da^
A (41)attainable standard 可达标准 ybKWOp:O
A (42)attributable profit 可归属利润 aq@
8"b(.
A (43)audit 审计 tu66'z
A (44)audit report 审计报告
z\%67C
A (45)auditing standards 审计准则 B e0ND2oo
A (46)authorized share capital 额定股本 5lUF7:A>#
A (47)available hours 可用小时 QvKh,rBFVG
A (48)avoidable costs 可避免成本 ,tu.2VQc@
B (49)back-to-back loan 易币贷款 NdD`Hn-
B (50)backflush accounting 倒退成本计算 /
^#;d
UB
B (51)bad debts 坏帐 z?*w8kU&>
B (52)bad debts ratio 坏帐比率 7Bd-!$j+
B (53)bank charges 银行手续费 [rV>57`YD
B (54)bank overdraft 银行透支 U ^5Kz-5.
B (55)bank reconciliation 银行存款调节表 Evg_q>
B (56)bank statement 银行对账单 J`].:IOh
B (57)bankruptcy 破产 }%{LJ}\Px
B (58)basis of apportionment 分摊基础 "4{LN}`
B (59)batch 批量 hRD=Y<>A
B (60)batch costing 分批成本计算 `ux{;4q
B (61)beta factor B(市场)风险因素 Ku}Z
B (62)bill 账单 WGZ9B^A
B (63)bill of exchange 汇票 lHPd"3HDK
B (64)bill of landing 提单 (G;lx
B (65)bill of materials 用料预计单 CU@Rob} s
B (66)bill payable 应付票据 os:A]
B (67)bill receivable 应收票据 +b3RkkC
B (68)bin card 存货记录卡 -7@/[9Gf`:
B (69)bonus 红利 n%.7h3
B (70)book-keeping 薄记 9Hb6nm
B (71)Boston classification 波士顿分类 <(fRn`)PT
B (72)breakeven chart 保本图 nz=GlO'[
B (73)breakeven point 保本点 b)qoh^
B (74)breaking-down time 复位时间 D"2&
P^-
B (75)budget 预算 {YAJBIvHV
B (76)budget center 预算中心 _4U5
B (77)budget cost allowance 预算成本折让 7`zHX&-W
B (78)budget manual 预算手册 gv-xm
B (79)budget period 预算期间 Rnr(g;2
B (80)budgetary control 预算控制 1Vrh4g.l
B (81)budgeted capacity 预算生产能力 2q=AEv/
B (82)burden 制造费用 "8x8UgG
B (83)business center 经营中心 RL@VSHXc
B (84)business entity 营业个体 /-_h1.!
B (85)business unit 经营单位 ~-_kM
B (86)buy-out management 管理性购买产权 x7!L{(E3
B (87)by-product 副产品 "!ug_'VW
C (88)called-up share capital 催缴股本 ,*&:2o_r
C (89)capacity 生产能力 gM
u"2I5
C (90)capacity ratios 生产能力比率 '$ =>
C (91)capital 资本 F@'Jbd`
C (92)capital assets pricing model 资本资产计价模式 #*K}IBz
C (93)capital commitment 承诺资本 -w}]fb2Q>
C (94)capital employed 已运用的资本 8hOk{xs8
C (95)capital expenditure 资本支出 ~obqG!2m
C (96)capital expenditure authorization 资本支出核准 6;\I))"[
C (97)capital expenditure control 资本支出控制 ;o2$
Q
C (98)capital expenditure proposal 资本支出申请 1{ ~#H<K
C (99)capital funding planning 资本基金筹集计划 H8Bs<2
C (100)capital gain 资本收益 jjw`Dto&
C (101)capital investment appraisal 资本投资评估 2Mc3|T4)U
C (102)capital maintenance 资本保全 tl,.fjZn
C (103)capital resource planning 资本资源计划 .oYl-.E>&
C (104)capital surplus 资本盈余 dJeNbVd
C (105)capital turnover 资本周转率 Ln')QN
C (106)card 记录卡 4:$4u@
C (107)cash 现金 fk6%XO
C (108)cash account 现金账户 r~jm`y
C (109)cash book 现金账薄 5\5/
C (110)cash cow 金牛产品 P;=n9hgHI
C (111)cash flow 现金流量 r@h5w_9
C (112)cash discounted 现金贴现 V@e?#iz
C (113)cash flow budget 现金流量预算 p*4':TFuD;
C (114)cash flow statement 现金流量表 lYVz3p
C (115)cash ledger 现金分类账 4B =7:r
C (116)cash limit 现金限额 LtWP0@JA
C (117)CCA 现时成本会计 rb5~XnJk
C (118)center 中心 0QXVW}`hz
C (119)changeover time 变更时间 J>wt(] y
C (120)chartered entity 特许经济个体 : UGZ+
C (121)cheque 支票 :DrWq{4
C (122)cheque register 支票登记薄 g]<4&)~
C (123)coin analysis 零钱分类 W>Y@^U&x`
C (124)classification 分类 X$
0?j1
C (125)clock card 工时卡 0=@?ob7
C (126)code 代码 w28o}$b`
C (127)commitment accounting 承诺确认会计 z1PBMSG
C (128)common cost 共同成本 ieDk ;
C (129)company limited by guarantee 有限担保责任公司 n7B7 m,@1