A (1)ABC 作业基础成本计算 +r8bGS]ki
A (2)absorbed overhead 已吸收制造费用 ux&"TkEp
A (3)absorption costing 吸收成本计算 JkAM:,^(
A (4)account 账户,报表 .
Az36wD
A (5)accounting postulate 会计假设 }~I!'J#)
A (6)accounting series release 会计公告文件 c}o 6Rm50
A (7)accounting valuation 会计计价 /]TNEU,K
A (8)account sale 承销清单 R#d~a;j
A (9)accountability concept 经营责任概念 C:J;'[,S
A (10)accountancy 会计职业 VyxYv-$Y
A (11)accountant 会计师 ^U_T<x8{
A (12)accounting 会计 _AX9Mu]
A (13)agency cost 代理成本 ^}=)jLS
A (14)accounting bases 会计基础 K.)!qkW-%S
A (15)accounting manual 会计手册 crM5&L9zF
A (16)accounting period 会计期间 e,p"=/!aY
A (17)accounting policies 会计方针 m;OvOc,
A (18)accounting rate of return 会计报酬率 SN{+ P k
A (19)accounting reference date 会计参照日 [MTd<@
A (20)accounting reference period 会计参照期间 S 5S\zTPIf
A (21)accrual concept 应计概念 4qOzjEQ
A (22)accrual expenses 应计费用 Y_'ERq
Q
A (23)acid test ration 速动比率(酸性测试比率) l$;"yVdks
A (24)acquisition 购置 K&L!O3#(
A (25)acquisition accounting 收购会计 >H;i#!9,
A (26)activity based accounting 作业基础成本计算 ~`OX}h/Z
A (27)adjusting events 调整事项 d/7fJ8y8
A (28)administrative expenses 行政管理费 p&<Ssc
A (29)advice note 发货通知 cfLLFPhv)
A (30)amortization 摊销 Ia&*JYM[
A (31)analytical review 分析性检查 i1
E|lp)
A (32)annual equivalent cost 年度等量成本法 ob.<j
A (33)annual report and accounts 年度报告和报表 v"bWVc~H
A (34)appraisal cost 检验成本 7
*5B
A (35)appropriation account 盈余分配账户 .q@?sdGD
A (36)articles of association 公司章程细则 <&5z0rDKWw
A (37)assets 资产 g&Vhu8kNIA
A (38)assets cover 资产保障 Dh
I{&$O/
A (39)asset value per share 每股资产价值 5p0~AN)
A (40)associated company 联营公司 m!V,W*RNr
A (41)attainable standard 可达标准 ')uYI;h9
A (42)attributable profit 可归属利润 [
RyVR
A (43)audit 审计 `fBQ?[05.
A (44)audit report 审计报告 |#TU"$;
A (45)auditing standards 审计准则 H5K
Fm#
A (46)authorized share capital 额定股本 Dp'urf\*$
A (47)available hours 可用小时 9c>i>Vja!
A (48)avoidable costs 可避免成本 Qd}n4KF\
B (49)back-to-back loan 易币贷款 Th)
B (50)backflush accounting 倒退成本计算 FOTe,F.8
B (51)bad debts 坏帐 R|st<P
B (52)bad debts ratio 坏帐比率 P3zUaN\c
B (53)bank charges 银行手续费 `a83RX_\
B (54)bank overdraft 银行透支 \((iR>^|
B (55)bank reconciliation 银行存款调节表 ;2f=
d_/x
B (56)bank statement 银行对账单 &tyS 6S+
B (57)bankruptcy 破产 02J/=AC5
B (58)basis of apportionment 分摊基础 ]*2),H1
c
B (59)batch 批量 ~MG6evm &
B (60)batch costing 分批成本计算 [EAOk=X
B (61)beta factor B(市场)风险因素 @.t +
B (62)bill 账单
R3>q ]
B (63)bill of exchange 汇票 !dqC6a
B (64)bill of landing 提单 |L<JO
Q
B (65)bill of materials 用料预计单 3q]0gU&??
B (66)bill payable 应付票据 N1 t4o~
B (67)bill receivable 应收票据 QK-aH1r
B (68)bin card 存货记录卡 x@-K
B (69)bonus 红利 X|of87
B (70)book-keeping 薄记 =M\yh,s!
B (71)Boston classification 波士顿分类 LRJX>+@
B (72)breakeven chart 保本图 `Skvqo(5:
B (73)breakeven point 保本点 ~;"eNg{T
B (74)breaking-down time 复位时间 {]CZgqE{
B (75)budget 预算
?8>a;0
B (76)budget center 预算中心 !sT>]e
B (77)budget cost allowance 预算成本折让 V3,C5KKk&z
B (78)budget manual 预算手册
+25}X{r$_
B (79)budget period 预算期间 JYdb^j2c
B (80)budgetary control 预算控制 *p{p.%Qs:
B (81)budgeted capacity 预算生产能力 BtJkvg(2]
B (82)burden 制造费用 1[egCC\Mo_
B (83)business center 经营中心 R?wZ\y Ks}
B (84)business entity 营业个体 }z]d]
B (85)business unit 经营单位 ^twyy9VR
B (86)buy-out management 管理性购买产权 x;mw?B[
B (87)by-product 副产品 W~ yb>+u
C (88)called-up share capital 催缴股本 [L%Ltmx
C (89)capacity 生产能力 (j8*F Bq
C (90)capacity ratios 生产能力比率 Jz8P':6[
C (91)capital 资本 F/v.hP_
C (92)capital assets pricing model 资本资产计价模式 _/>ktYo:
C (93)capital commitment 承诺资本 S>lP?2J
C (94)capital employed 已运用的资本 @nH3nn
C (95)capital expenditure 资本支出 ~kc#"^sJ
C (96)capital expenditure authorization 资本支出核准 %Wtf24'o;v
C (97)capital expenditure control 资本支出控制 |~9jO/&r
C (98)capital expenditure proposal 资本支出申请 KloX.y)q
C (99)capital funding planning 资本基金筹集计划 Zg+.`>z
C (100)capital gain 资本收益 `I7s|9-=
C (101)capital investment appraisal 资本投资评估 '(K4@[3t
C (102)capital maintenance 资本保全 V9[_aP;
C (103)capital resource planning 资本资源计划 B)q }]Qn
C (104)capital surplus 资本盈余 tB;PGk_6
C (105)capital turnover 资本周转率 r/h\>s+N
C (106)card 记录卡 uQdeKp4(
C (107)cash 现金 -x?Z2EA!
C (108)cash account 现金账户 |gkNhxzB
C (109)cash book 现金账薄 9/"&6,
C (110)cash cow 金牛产品 MR
"f)
C (111)cash flow 现金流量 .-$3I|}X=
C (112)cash discounted 现金贴现 yzEyOz@Q
C (113)cash flow budget 现金流量预算 \3vQXt\dM$
C (114)cash flow statement 现金流量表 SFg4}*"C /
C (115)cash ledger 现金分类账 ^!tX+`,6^
C (116)cash limit 现金限额 aZf/Wi
R2
C (117)CCA 现时成本会计 ET[5`z
C (118)center 中心 U&"L9o`2
C (119)changeover time 变更时间 +v/y{8Fu
C (120)chartered entity 特许经济个体 ;(K/O?nrJ
C (121)cheque 支票 +[}y`
-t
C (122)cheque register 支票登记薄 1c,#`\Iikd
C (123)coin analysis 零钱分类 Bo:epus}\
C (124)classification 分类 -~z@W3\
C (125)clock card 工时卡 7sVM[lr<
C (126)code 代码 u?>},M/
C (127)commitment accounting 承诺确认会计 -#%M,Qb
C (128)common cost 共同成本 %LnLB
C (129)company limited by guarantee 有限担保责任公司 WvU[9ME^)