A (1)ABC 作业基础成本计算 U$OI]Dd9
A (2)absorbed overhead 已吸收制造费用 {K"hlu[
A (3)absorption costing 吸收成本计算 a:l-cZ/!
A (4)account 账户,报表 j%y{d(Q4
A (5)accounting postulate 会计假设 w1-P6cf
A (6)accounting series release 会计公告文件 N>*+Wg$Ne
A (7)accounting valuation 会计计价 Q~0>GOq*
A (8)account sale 承销清单 vOz1& |;D
A (9)accountability concept 经营责任概念 JN9>nC!Zy_
A (10)accountancy 会计职业 h/{1(c}
A (11)accountant 会计师 flC%<V%'-
A (12)accounting 会计 *{+{h;p
A (13)agency cost 代理成本 `#l3a
A (14)accounting bases 会计基础 B K=w'1U
A (15)accounting manual 会计手册
_iq62[i3^
A (16)accounting period 会计期间 YI7M%B9Lj
A (17)accounting policies 会计方针 >l AtfN='
A (18)accounting rate of return 会计报酬率
6(-s@{
A (19)accounting reference date 会计参照日 3Ji$igL
A (20)accounting reference period 会计参照期间 {]}94T~/k
A (21)accrual concept 应计概念 QM3DB
A (22)accrual expenses 应计费用 [yk-<}#B
A (23)acid test ration 速动比率(酸性测试比率) UQ0<sI=
A (24)acquisition 购置 EZ|v,1`e
A (25)acquisition accounting 收购会计 0
'Ho'wDb
A (26)activity based accounting 作业基础成本计算 n6WKk+
A (27)adjusting events 调整事项 I-r+1gty
A (28)administrative expenses 行政管理费
Mhti
A (29)advice note 发货通知 7CuZ7!>$
A (30)amortization 摊销 r)}U
'iv*%
A (31)analytical review 分析性检查 4%ooJi|)
A (32)annual equivalent cost 年度等量成本法 #L+:MA7H
A (33)annual report and accounts 年度报告和报表 ML\>TDt
A (34)appraisal cost 检验成本 -c0ypz
A (35)appropriation account 盈余分配账户 hF0,{v
A (36)articles of association 公司章程细则 Z#H<+S(
A (37)assets 资产 P* `*^r3
A (38)assets cover 资产保障 :[_msd
A (39)asset value per share 每股资产价值 ; iia?
f1
A (40)associated company 联营公司 9ZJ 8QH
A (41)attainable standard 可达标准 xH*X5?
A (42)attributable profit 可归属利润 wT
a u.Bo
A (43)audit 审计 X@DW1<wEt
A (44)audit report 审计报告 [A,^F0:h
A (45)auditing standards 审计准则 OQKeU0v
A (46)authorized share capital 额定股本 ^r&)@R$V
A (47)available hours 可用小时 *l+Dbm,u
A (48)avoidable costs 可避免成本 [MFnS",7c
B (49)back-to-back loan 易币贷款 ,.W7Z~z
B (50)backflush accounting 倒退成本计算 8\lh'8
B (51)bad debts 坏帐 gk%@& TB/
B (52)bad debts ratio 坏帐比率 <R /\nY Xz
B (53)bank charges 银行手续费 ;cI*"-I:F
B (54)bank overdraft 银行透支 @GFB{ ;=
B (55)bank reconciliation 银行存款调节表 Fa )QDBz)
B (56)bank statement 银行对账单 z6ObX
B (57)bankruptcy 破产 a^p#M
B (58)basis of apportionment 分摊基础 \CMZ_%~wU
B (59)batch 批量 !o /
=,ZIx
B (60)batch costing 分批成本计算 h0rPMd(K
B (61)beta factor B(市场)风险因素 lQ;BI~
B (62)bill 账单 t+8e
?="
B (63)bill of exchange 汇票 R{H[< s+n
B (64)bill of landing 提单 RPW46l34
B (65)bill of materials 用料预计单 Jo\P,-\(
B (66)bill payable 应付票据 y'K2#Y~1e
B (67)bill receivable 应收票据 ~Ba=nn8Cq
B (68)bin card 存货记录卡 BHUI1y5t
B (69)bonus 红利 C}RO'_
Pq
B (70)book-keeping 薄记 wu)+n\mt'
B (71)Boston classification 波士顿分类 Ku75YFO,5
B (72)breakeven chart 保本图 hGz_F/
B (73)breakeven point 保本点 'k X8}bx
B (74)breaking-down time 复位时间 :u14_^
B (75)budget 预算 U-I,Q+[C[^
B (76)budget center 预算中心 @x}"aJgl
B (77)budget cost allowance 预算成本折让 G@k]rwub
B (78)budget manual 预算手册 -r={P_E6
B (79)budget period 预算期间 /kb
U<
B (80)budgetary control 预算控制 -!j6&
B (81)budgeted capacity 预算生产能力 Cq\XLh `
B (82)burden 制造费用 @KQ.t F*
B (83)business center 经营中心 0ra'H/>Ly
B (84)business entity 营业个体 ^viabkf C
B (85)business unit 经营单位 Q\N*)&Sd<M
B (86)buy-out management 管理性购买产权 N*o{BboK;
B (87)by-product 副产品 ec&/a2M
C (88)called-up share capital 催缴股本 U)/.wa>
C (89)capacity 生产能力 vk92j?
C (90)capacity ratios 生产能力比率 UTD_rQ
C (91)capital 资本 Wo1xZZ
C (92)capital assets pricing model 资本资产计价模式 }Kp!,
C (93)capital commitment 承诺资本 {o}U"b<+Ra
C (94)capital employed 已运用的资本 }KI/fh
C (95)capital expenditure 资本支出 R~\R>\
C (96)capital expenditure authorization 资本支出核准 [7Lr"
C (97)capital expenditure control 资本支出控制 [eX
]x
C (98)capital expenditure proposal 资本支出申请 m\6/:~qWW
C (99)capital funding planning 资本基金筹集计划 C^J<qq&
C (100)capital gain 资本收益 Jka>Er
C (101)capital investment appraisal 资本投资评估 Y![Q1D!
C (102)capital maintenance 资本保全 g+ c*VmY
C (103)capital resource planning 资本资源计划 4S<M
9A}
C (104)capital surplus 资本盈余 W[ l
C (105)capital turnover 资本周转率 !T{+s
T
C (106)card 记录卡 )+G"57p
C (107)cash 现金 &k:xr,N=
C (108)cash account 现金账户 kxM
vOB$
C (109)cash book 现金账薄 4q}+8F`0F
C (110)cash cow 金牛产品 0k]ApW
C (111)cash flow 现金流量 SqM>xm
C (112)cash discounted 现金贴现 .-d'
*$
yJ
C (113)cash flow budget 现金流量预算 S,m
(
C (114)cash flow statement 现金流量表 w% %q/![uy
C (115)cash ledger 现金分类账 mUBy*.
C (116)cash limit 现金限额 v e&d"8+]
C (117)CCA 现时成本会计 F9fLJol
C (118)center 中心 uvId],dQ5
C (119)changeover time 变更时间 #e'>9T
C (120)chartered entity 特许经济个体 VOEV[?>ss
C (121)cheque 支票 xfYKUOp/
C (122)cheque register 支票登记薄 yw^Pok5.
C (123)coin analysis 零钱分类 5\Q Tm;
C (124)classification 分类 my (@~'
C (125)clock card 工时卡 !oWB5x~:P
C (126)code 代码 [wGj?M}
C (127)commitment accounting 承诺确认会计 |[SHpcq>
C (128)common cost 共同成本 +:
S`]
C (129)company limited by guarantee 有限担保责任公司 ,!#Am13