A (1)ABC 作业基础成本计算 XLMb=T~S
A (2)absorbed overhead 已吸收制造费用 Kwc6mlw~M
A (3)absorption costing 吸收成本计算 "[}O"LTQ
A (4)account 账户,报表 cYXM__
A (5)accounting postulate 会计假设 .>z][2oz
A (6)accounting series release 会计公告文件 8M@BG8
A (7)accounting valuation 会计计价 Ra*e5
A (8)account sale 承销清单 b64
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A (9)accountability concept 经营责任概念 P0`Mdk371
A (10)accountancy 会计职业 5*[2yKsTi
A (11)accountant 会计师 :4v3\+T
A (12)accounting 会计 :eo
A (13)agency cost 代理成本 ~=R SKyzt
A (14)accounting bases 会计基础 Ltjbxw"Qd
A (15)accounting manual 会计手册 P{Q=mEQ
A (16)accounting period 会计期间 p4V eRJk%
A (17)accounting policies 会计方针 6_N(;6kx(
A (18)accounting rate of return 会计报酬率 s1?[7yC
A (19)accounting reference date 会计参照日 ]Qm]I1P
A (20)accounting reference period 会计参照期间 ]kG(G%r|M
A (21)accrual concept 应计概念 npRSE v
A (22)accrual expenses 应计费用 1s1=rZ!
A (23)acid test ration 速动比率(酸性测试比率) sB69R:U;
A (24)acquisition 购置 Scv#zuv_
A (25)acquisition accounting 收购会计 e.c3nKXZ q
A (26)activity based accounting 作业基础成本计算 L@JOGCYy
A (27)adjusting events 调整事项 fib}b?vk
A (28)administrative expenses 行政管理费 0ZQ' _g|%
A (29)advice note 发货通知 ktDC/8
A (30)amortization 摊销 OT'[:|x ;
A (31)analytical review 分析性检查 m Z1)wH ,
A (32)annual equivalent cost 年度等量成本法 G\NPV'
A (33)annual report and accounts 年度报告和报表 0a"igq9t
A (34)appraisal cost 检验成本 02BuX]_0g
A (35)appropriation account 盈余分配账户 yoAfc
A (36)articles of association 公司章程细则 u{["50~
A (37)assets 资产 qC'{;ko
A (38)assets cover 资产保障 mDZ*E !B
A (39)asset value per share 每股资产价值 ,^icPQSwc
A (40)associated company 联营公司 M:5b4$Qh<
A (41)attainable standard 可达标准 E c s,$\
A (42)attributable profit 可归属利润 v9T_
&
A (43)audit 审计 <T[E=#
A (44)audit report 审计报告 '=P7""mN5
A (45)auditing standards 审计准则 Ytgj|@jsp
A (46)authorized share capital 额定股本 [5Lz/ix=
A (47)available hours 可用小时 Ali9pvE
A (48)avoidable costs 可避免成本 (rg;IXAq%
B (49)back-to-back loan 易币贷款 iX3HtIBj'
B (50)backflush accounting 倒退成本计算 }jill+]
B (51)bad debts 坏帐 O#Wh
TDF"
B (52)bad debts ratio 坏帐比率 &>H!}"Yk
B (53)bank charges 银行手续费 r1fGJv1!o
B (54)bank overdraft 银行透支 5E notp[
B (55)bank reconciliation 银行存款调节表 z2Z^~,i
B (56)bank statement 银行对账单 "Ky; a?Y
B (57)bankruptcy 破产 F5o+kz$;
B (58)basis of apportionment 分摊基础 A/`%/0e
B (59)batch 批量 fA89|NTSUh
B (60)batch costing 分批成本计算 %6_AM
B (61)beta factor B(市场)风险因素 z3uW)GQ.
B (62)bill 账单 .CFa9"<
B (63)bill of exchange 汇票 P (S>=,Y&
B (64)bill of landing 提单 Qyy.IPTP
B (65)bill of materials 用料预计单 W0}B'VS.I
B (66)bill payable 应付票据 /a6Xa&(B
B (67)bill receivable 应收票据 .H,xle
B (68)bin card 存货记录卡 ;t+ub8
B (69)bonus 红利 &5:tn=E
B (70)book-keeping 薄记 r;m)n
Ru
B (71)Boston classification 波士顿分类 YM
DMH"3
B (72)breakeven chart 保本图 DfKr[cqLM
B (73)breakeven point 保本点 WVLHfkN
B (74)breaking-down time 复位时间 |<O9Sb_
B (75)budget 预算 cp o-.
B (76)budget center 预算中心 zz& ?{vJ
B (77)budget cost allowance 预算成本折让 'MY/*k7:
B (78)budget manual 预算手册 _/O25% l
B (79)budget period 预算期间 /JT#^Y
B (80)budgetary control 预算控制 ~/*MY
B (81)budgeted capacity 预算生产能力 f^VP/rdg
B (82)burden 制造费用 : >>@rF ,
B (83)business center 经营中心 GH[wv<
B (84)business entity 营业个体 gynh#&r
B (85)business unit 经营单位 p ]d]QMu
B (86)buy-out management 管理性购买产权 T*KMksjxm`
B (87)by-product 副产品 @lvyDu6e
C (88)called-up share capital 催缴股本 K#"O
a
h
C (89)capacity 生产能力 y{N-+10z
C (90)capacity ratios 生产能力比率 H#ncM~y*
C (91)capital 资本 ?Ae ven
C (92)capital assets pricing model 资本资产计价模式 KIWe@e
C (93)capital commitment 承诺资本 '}$Dgp6e
C (94)capital employed 已运用的资本 )wNP(
@$L
C (95)capital expenditure 资本支出 o^
XtU5SVq
C (96)capital expenditure authorization 资本支出核准 ttu&@
=
C (97)capital expenditure control 资本支出控制 ~*w
k6&|
C (98)capital expenditure proposal 资本支出申请 x7$}8LZ"B
C (99)capital funding planning 资本基金筹集计划 "&3h2(#%
C (100)capital gain 资本收益 YIjTL!bA"
C (101)capital investment appraisal 资本投资评估 L`24?Y{
C (102)capital maintenance 资本保全 =kuMWaD
C (103)capital resource planning 资本资源计划 >vA2A1WhW
C (104)capital surplus 资本盈余 !50[z:
C (105)capital turnover 资本周转率 =AuR:Tx
C (106)card 记录卡 Hhh0T>gi
C (107)cash 现金 %VnbmoO
C (108)cash account 现金账户 )Eo)t>
C (109)cash book 现金账薄 MNV%
=G
C (110)cash cow 金牛产品 Ih"XV
C (111)cash flow 现金流量 9yfJVg
C (112)cash discounted 现金贴现 |vw"[7_aS
C (113)cash flow budget 现金流量预算
D"D<+
;S#
C (114)cash flow statement 现金流量表 {E8~Z8t
T
C (115)cash ledger 现金分类账 yNTK .
C (116)cash limit 现金限额 k`N^Vdr
C (117)CCA 现时成本会计 ?5{>;#0Z
C (118)center 中心 |)*fRL,
C (119)changeover time 变更时间 #Q
/Arq
C (120)chartered entity 特许经济个体 ~Rr~1I&mR,
C (121)cheque 支票 9B9(8PVG
C (122)cheque register 支票登记薄 =y!$/(H
C (123)coin analysis 零钱分类 1.6:#
C (124)classification 分类 % oo2/aF
C (125)clock card 工时卡 %QP0
C (126)code 代码 q*>&^V $M
C (127)commitment accounting 承诺确认会计 ^cuc.g)c$?
C (128)common cost 共同成本 .Fp4:
e
C (129)company limited by guarantee 有限担保责任公司 r%+V8o