A (1)ABC 作业基础成本计算 G d 08RW
A (2)absorbed overhead 已吸收制造费用
:Ky
*AI
A (3)absorption costing 吸收成本计算 = e>#oPH
A (4)account 账户,报表 Ad@Odx=o*R
A (5)accounting postulate 会计假设 5?()o}VjAO
A (6)accounting series release 会计公告文件 NX5A{
A (7)accounting valuation 会计计价 aTx*6;-PH
A (8)account sale 承销清单 qauZ-Qoc9
A (9)accountability concept 经营责任概念 %j*i=
A (10)accountancy 会计职业 QV@NA@;XZ
A (11)accountant 会计师 ]
|y] ?7
A (12)accounting 会计 <P"4Mk7`s
A (13)agency cost 代理成本 P4~=_Hh
A (14)accounting bases 会计基础 (3;dtp>Xx
A (15)accounting manual 会计手册 ^ew<|J2,B
A (16)accounting period 会计期间 e yLVu.
A (17)accounting policies 会计方针 },=0]tvZG#
A (18)accounting rate of return 会计报酬率 5v
uB87`
A (19)accounting reference date 会计参照日 qK9\oB %s7
A (20)accounting reference period 会计参照期间 Wveba)"$
A (21)accrual concept 应计概念 /K WR08ftp
A (22)accrual expenses 应计费用 U =G^w L
A (23)acid test ration 速动比率(酸性测试比率) }}VB#
A (24)acquisition 购置 yQXHEB
A (25)acquisition accounting 收购会计 clwJ+kku@
A (26)activity based accounting 作业基础成本计算 YsHZF
F
A (27)adjusting events 调整事项 `S{Blv
A (28)administrative expenses 行政管理费 W?B(Jsv
A (29)advice note 发货通知 j$K[QSn
A (30)amortization 摊销 TBz
Oz:k
A (31)analytical review 分析性检查 |4F 3Gu
A (32)annual equivalent cost 年度等量成本法 j
r9/
A (33)annual report and accounts 年度报告和报表 X@[)j Ws
A (34)appraisal cost 检验成本 b BFdr
A (35)appropriation account 盈余分配账户 N2~q
\BqA
A (36)articles of association 公司章程细则 ]-D;t~
A (37)assets 资产 T|c9Swu r
A (38)assets cover 资产保障 t`XY Y
A (39)asset value per share 每股资产价值 0H6^2T<
A (40)associated company 联营公司 Mw
lhL?
A (41)attainable standard 可达标准 ^.d97rSm
A (42)attributable profit 可归属利润 7fOk]Yl[
A (43)audit 审计 >+ZD 6l/
A (44)audit report 审计报告
*vss
A (45)auditing standards 审计准则 RQ1`k,R=
A (46)authorized share capital 额定股本 e[lRY>Pe5
A (47)available hours 可用小时 {[&_)AW6m%
A (48)avoidable costs 可避免成本 /
xfg4
B (49)back-to-back loan 易币贷款 @?w8XHEa|
B (50)backflush accounting 倒退成本计算 +Y^_1
B (51)bad debts 坏帐 1f"LAs`%
B (52)bad debts ratio 坏帐比率 '~1uJ0H
B (53)bank charges 银行手续费 R tR5ij1
B (54)bank overdraft 银行透支 UO&
p2
B (55)bank reconciliation 银行存款调节表 $=? CW(
B (56)bank statement 银行对账单 r#K;@wu2
B (57)bankruptcy 破产 gGiLw5o,
B (58)basis of apportionment 分摊基础 5 E%dF9q
B (59)batch 批量 H@u C bT
B (60)batch costing 分批成本计算 S'I{'jP5
B (61)beta factor B(市场)风险因素 {ER%r'(4Z
B (62)bill 账单 ;!CYp;
_
B (63)bill of exchange 汇票 `z =I}6){
B (64)bill of landing 提单 #NAlje( 7
B (65)bill of materials 用料预计单 ' Vp6=,P
B (66)bill payable 应付票据 I.<>6ISI@
B (67)bill receivable 应收票据 X:*Ut3"
B (68)bin card 存货记录卡 ?]fd g;?@
B (69)bonus 红利 P | [i{h
B (70)book-keeping 薄记 S=^a''bg
B (71)Boston classification 波士顿分类 7DU"QeLeb
B (72)breakeven chart 保本图 ?w}E/(r
B (73)breakeven point 保本点 S >P TD@
B (74)breaking-down time 复位时间 FZM9aA
B (75)budget 预算 dn by &-+T
B (76)budget center 预算中心 By
t{3$
B (77)budget cost allowance 预算成本折让 #Fua^]n
B (78)budget manual 预算手册 ? U:L Aub
B (79)budget period 预算期间 T5eXcI0t
B (80)budgetary control 预算控制 Q1G?e, Q
B (81)budgeted capacity 预算生产能力 k-LB %\p
B (82)burden 制造费用 iB Ld*B|#K
B (83)business center 经营中心 f!`,!dZgkd
B (84)business entity 营业个体 %5=Xs zS
B (85)business unit 经营单位 qp-/S^ %
B (86)buy-out management 管理性购买产权 c1IK9X*
B (87)by-product 副产品 2EubMG
C (88)called-up share capital 催缴股本 fz`+j
-u
C (89)capacity 生产能力 kq[*q-:"x
C (90)capacity ratios 生产能力比率 <
t{T]i+
C (91)capital 资本 W9{>.E?
C (92)capital assets pricing model 资本资产计价模式 -ISI!EU$
C (93)capital commitment 承诺资本 %bnDxCj"
C (94)capital employed 已运用的资本 9HOdtpQOV
C (95)capital expenditure 资本支出 ]_S&8F}|
C (96)capital expenditure authorization 资本支出核准 ^X%{]b K
C (97)capital expenditure control 资本支出控制 p;!'5 f
C (98)capital expenditure proposal 资本支出申请 "+
js7U-
C (99)capital funding planning 资本基金筹集计划 V `KXfY
C (100)capital gain 资本收益 Rx$5#K!%M
C (101)capital investment appraisal 资本投资评估 0u4:=Z}W
C (102)capital maintenance 资本保全 = kq!e
C (103)capital resource planning 资本资源计划 3_Su5~^
C (104)capital surplus 资本盈余 jXO*_R
C (105)capital turnover 资本周转率 vj I>TIy
C (106)card 记录卡 *`:zSnu
C (107)cash 现金 DRLX0Ml]\
C (108)cash account 现金账户 N\IdZX%u
C (109)cash book 现金账薄 fiSc\C ~
C (110)cash cow 金牛产品 A f@IsCOJ
C (111)cash flow 现金流量 VJM n5v[V
C (112)cash discounted 现金贴现 $cri"G
C (113)cash flow budget 现金流量预算 JJ3(0
+
C (114)cash flow statement 现金流量表 FAVw80?5k
C (115)cash ledger 现金分类账 iHo2=Cz
C (116)cash limit 现金限额 5 N(/K. ^
C (117)CCA 现时成本会计 b$P=rIB
C (118)center 中心 @|xcrEnP}B
C (119)changeover time 变更时间 uE~ ? 2G
C (120)chartered entity 特许经济个体 [ X.sCl|
C (121)cheque 支票 %+iJpRK)7
C (122)cheque register 支票登记薄 U:eahK
C (123)coin analysis 零钱分类 vcsi @!
C (124)classification 分类 /JL2dBy#z
C (125)clock card 工时卡 xBhfC!AK}
C (126)code 代码 >3
Q%Yn
C (127)commitment accounting 承诺确认会计 Y@._dl iM
C (128)common cost 共同成本 7WG"_A~V
C (129)company limited by guarantee 有限担保责任公司 . gK*Jpmx
