A (1)ABC 作业基础成本计算 I Vy,A7f
A (2)absorbed overhead 已吸收制造费用 G],+?E_,
A (3)absorption costing 吸收成本计算 \Ekez~k{`
A (4)account 账户,报表 3(P^PP8
A (5)accounting postulate 会计假设 _dqjRhu
A (6)accounting series release 会计公告文件 Bp\io$(%
A (7)accounting valuation 会计计价 b{)('C$
A (8)account sale 承销清单 I^Ichn
A (9)accountability concept 经营责任概念 pH#&B_S6z=
A (10)accountancy 会计职业 O%9Cq}*
A (11)accountant 会计师 VL5kjF3/
A (12)accounting 会计 7UHqiA`L
A (13)agency cost 代理成本 .G+}Kn9!
A (14)accounting bases 会计基础 _yjM_ALjo
A (15)accounting manual 会计手册 !mBsDn(J
A (16)accounting period 会计期间 `.;7O27A^%
A (17)accounting policies 会计方针 uZZ[`PA(
A (18)accounting rate of return 会计报酬率 h7Jo_L
7
A (19)accounting reference date 会计参照日 x$CpUy{6
A (20)accounting reference period 会计参照期间 R+]p
-NI^
A (21)accrual concept 应计概念 !boKrSw
A (22)accrual expenses 应计费用 1W~-C B>
A (23)acid test ration 速动比率(酸性测试比率) vVyO}Q`
A (24)acquisition 购置 "b%hAdR
A (25)acquisition accounting 收购会计 MSeO#X
A (26)activity based accounting 作业基础成本计算 Js+d4``W
A (27)adjusting events 调整事项 E E?v~6"&
A (28)administrative expenses 行政管理费 &ukNzV}VW
A (29)advice note 发货通知 Te'^O,C)y$
A (30)amortization 摊销 fLI@;*hL0
A (31)analytical review 分析性检查 S "oUE_>
A (32)annual equivalent cost 年度等量成本法 |}Mkn4
A (33)annual report and accounts 年度报告和报表 w GZ(bKyO
A (34)appraisal cost 检验成本 ~p;<H
A (35)appropriation account 盈余分配账户 &_4A6
A (36)articles of association 公司章程细则 js`zQx'
A (37)assets 资产 T.ub!,Y
A (38)assets cover 资产保障 ZC"6B(d
A (39)asset value per share 每股资产价值 ,b>cy&ut
A (40)associated company 联营公司 SUD]Wl7G`r
A (41)attainable standard 可达标准 N(vbo
A (42)attributable profit 可归属利润 6AUzS4O
A (43)audit 审计 2?t(%uf]
A (44)audit report 审计报告
NJqALm!(
A (45)auditing standards 审计准则 Y@eHp-[
A (46)authorized share capital 额定股本 };o R x)
A (47)available hours 可用小时 N["c*=x
A (48)avoidable costs 可避免成本 %>I!mD"X\
B (49)back-to-back loan 易币贷款 BT>*xZLpS
B (50)backflush accounting 倒退成本计算 vzi=
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B (51)bad debts 坏帐 qjR;c&
q R
B (52)bad debts ratio 坏帐比率 EfDo%H^!j
B (53)bank charges 银行手续费 0IDHoNaT<
B (54)bank overdraft 银行透支 >[|:cz
B (55)bank reconciliation 银行存款调节表 74gU4T
B (56)bank statement 银行对账单 "]c:V4S#`A
B (57)bankruptcy 破产 *XH?|SV
B (58)basis of apportionment 分摊基础 EVO5+
B (59)batch 批量 IUd>jHp`6
B (60)batch costing 分批成本计算 4n3QW%#
B (61)beta factor B(市场)风险因素 fS#/-wugOB
B (62)bill 账单 w41#?VC/
B (63)bill of exchange 汇票 mf}?z21vD
B (64)bill of landing 提单 Va=0R
B (65)bill of materials 用料预计单 z*yN*M6t
B (66)bill payable 应付票据 bSz6O/A/
B (67)bill receivable 应收票据 PNc200`v4_
B (68)bin card 存货记录卡 o\|dm."f
B (69)bonus 红利 R$6Y\ *L[
B (70)book-keeping 薄记 oPa2GW8
B (71)Boston classification 波士顿分类 Y2<#%@%4
B (72)breakeven chart 保本图 [Hd^49<P2
B (73)breakeven point 保本点 1MB
B (74)breaking-down time 复位时间 GQF7]j/
B (75)budget 预算 &}T`[ d_Z
B (76)budget center 预算中心 CWBsiL
f
B (77)budget cost allowance 预算成本折让 S}Mxm2
B (78)budget manual 预算手册 2#+@bk>^{
B (79)budget period 预算期间 \XRViG,|5
B (80)budgetary control 预算控制 tm]75*?
B (81)budgeted capacity 预算生产能力 ;uoH+`pf
B (82)burden 制造费用 ;/oMH/,U8
B (83)business center 经营中心 _"WQi}Mm
B (84)business entity 营业个体 /c'#+!
19
B (85)business unit 经营单位 a*
SJHBB
B (86)buy-out management 管理性购买产权 ua
U!V4-
B (87)by-product 副产品 q,:\i+>K*
C (88)called-up share capital 催缴股本 Q8:u 1$}
C (89)capacity 生产能力 @Wx_4LOhf
C (90)capacity ratios 生产能力比率 K03a@:
C (91)capital 资本 _^a.kF
C (92)capital assets pricing model 资本资产计价模式 )3)L
C (93)capital commitment 承诺资本 uL-i>!"L!}
C (94)capital employed 已运用的资本 3N]pN<3@
C (95)capital expenditure 资本支出 kOtC(\]5
C (96)capital expenditure authorization 资本支出核准 sp_(j!]jX
C (97)capital expenditure control 资本支出控制 v0$6@K;M4G
C (98)capital expenditure proposal 资本支出申请 j,1,;
C (99)capital funding planning 资本基金筹集计划 R4IFl
z
C (100)capital gain 资本收益 H[>_LYZ8
C (101)capital investment appraisal 资本投资评估 x[(2}Qd
C (102)capital maintenance 资本保全 Rb9Z{Clq>
C (103)capital resource planning 资本资源计划 m%Ef]({I
C (104)capital surplus 资本盈余 Pi8U}l
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C (105)capital turnover 资本周转率 E0)v;yRcw
C (106)card 记录卡 \!S C;
C (107)cash 现金 4&y_+
C (108)cash account 现金账户 L3<XWpv
C (109)cash book 现金账薄 Qy6Avw/$
C (110)cash cow 金牛产品 mDM]RAub)
C (111)cash flow 现金流量 k*-+@U"+
C (112)cash discounted 现金贴现 %djx0sy
C (113)cash flow budget 现金流量预算 |_w*:NCV5
C (114)cash flow statement 现金流量表
N}dJ)<(2~
C (115)cash ledger 现金分类账 a#
raUF7e
C (116)cash limit 现金限额 BV!Kiw
C (117)CCA 现时成本会计 }(hE{((o
C (118)center 中心
G %#us3x
C (119)changeover time 变更时间 B]Zsn`n
C (120)chartered entity 特许经济个体 RsV<*s
C (121)cheque 支票 7PisX!c,h
C (122)cheque register 支票登记薄 x65e,'
C (123)coin analysis 零钱分类 o_5|L9
C (124)classification 分类 LZoth+:
C (125)clock card 工时卡 ,$}Q
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C (126)code 代码 }XXE
hO
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C (127)commitment accounting 承诺确认会计 u@gYEx}
C (128)common cost 共同成本 nEGku]pCH{
C (129)company limited by guarantee 有限担保责任公司 Jx{,x-I