A (1)ABC 作业基础成本计算 'D jm0
A (2)absorbed overhead 已吸收制造费用 6<,dRn
A (3)absorption costing 吸收成本计算 n 26Y]7N
A (4)account 账户,报表 -"Y{$/
B
A (5)accounting postulate 会计假设 CSbI8 5F
A (6)accounting series release 会计公告文件 22<0DhJ
A (7)accounting valuation 会计计价 KD1=Y8
0P
A (8)account sale 承销清单 cWGDee(
A (9)accountability concept 经营责任概念 H_ !4>G@
A (10)accountancy 会计职业 VN0mDh?E
A (11)accountant 会计师 1C Pjil*eb
A (12)accounting 会计 FG3UZVUg9
A (13)agency cost 代理成本 ]`g
<w#
A (14)accounting bases 会计基础 $wYty N[
A (15)accounting manual 会计手册 `6y{.
$ z
A (16)accounting period 会计期间 /MB{Pmk$R
A (17)accounting policies 会计方针 IvpcSam'
A (18)accounting rate of return 会计报酬率 PN~@
A (19)accounting reference date 会计参照日 bsxTqJ
A (20)accounting reference period 会计参照期间 @`-[;?>
A (21)accrual concept 应计概念 7f<EoSK
A (22)accrual expenses 应计费用 q'oMAM f}
A (23)acid test ration 速动比率(酸性测试比率) vvB(r!
A (24)acquisition 购置 Gc.P,K/hr
A (25)acquisition accounting 收购会计 2RF^s.W
A (26)activity based accounting 作业基础成本计算
O=)
A (27)adjusting events 调整事项 obK*rdg ,
A (28)administrative expenses 行政管理费 /2{5;
A (29)advice note 发货通知 K x"<J@
A (30)amortization 摊销 NVIK>cT6
A (31)analytical review 分析性检查 ,:Vm6u!
A (32)annual equivalent cost 年度等量成本法 r4x3$M c
A (33)annual report and accounts 年度报告和报表 ^ yh'lh/
A (34)appraisal cost 检验成本 _<$>*i
R
A (35)appropriation account 盈余分配账户 dX8hp Q
A (36)articles of association 公司章程细则 R
j~
A (37)assets 资产 x# ~ x ;)
A (38)assets cover 资产保障 @ZN^1?][
A (39)asset value per share 每股资产价值 =H0vE7 {*
A (40)associated company 联营公司 J68j=`Y
A (41)attainable standard 可达标准 x\?;= @AW
A (42)attributable profit 可归属利润 l ?Y_~Wuw
A (43)audit 审计 5`~mmAUk;`
A (44)audit report 审计报告 yix'rA -T
A (45)auditing standards 审计准则 ?^'
7+8C*J
A (46)authorized share capital 额定股本 OQ :dJe6
A (47)available hours 可用小时 nqR?l4 DX
A (48)avoidable costs 可避免成本 7 ;.xc{
B (49)back-to-back loan 易币贷款 a m-b!l!q^
B (50)backflush accounting 倒退成本计算 bG&"9 b_c
B (51)bad debts 坏帐 $=sXAK9
B (52)bad debts ratio 坏帐比率
gB\T[R V
B (53)bank charges 银行手续费 K\[!SXg@
B (54)bank overdraft 银行透支 6{x,*[v
B (55)bank reconciliation 银行存款调节表 8,
?v?uE
B (56)bank statement 银行对账单 d#:3be{|&q
B (57)bankruptcy 破产 d{et8N
B (58)basis of apportionment 分摊基础 d- bqL:/
B (59)batch 批量 s"=6{EVqk3
B (60)batch costing 分批成本计算 R cY>k
B (61)beta factor B(市场)风险因素 Xqp|VbDca
B (62)bill 账单 <VjJ Au
B (63)bill of exchange 汇票 !.7udYmB
B (64)bill of landing 提单 I4rPHZ|
B (65)bill of materials 用料预计单 ufa41$B'yG
B (66)bill payable 应付票据 p6EDQwlf
B (67)bill receivable 应收票据 ^\ ?O4,L
B (68)bin card 存货记录卡 J
)BI:]m
B (69)bonus 红利 H Q!Xj .y
B (70)book-keeping 薄记 U5Erm6U:
B (71)Boston classification 波士顿分类 R7oj#
B (72)breakeven chart 保本图 F0~k1TDw
B (73)breakeven point 保本点 e"-X U@`k1
B (74)breaking-down time 复位时间 #Z =tJ
B (75)budget 预算 hlvt$Jwq
B (76)budget center 预算中心 <Y
4:'L6
B (77)budget cost allowance 预算成本折让 L;_
c|\%
B (78)budget manual 预算手册 G @!z$
B (79)budget period 预算期间 y$ Zj?D d#
B (80)budgetary control 预算控制 !=Y;h[J.p
B (81)budgeted capacity 预算生产能力 X XmE+aI
B (82)burden 制造费用 P`$12<\O1
B (83)business center 经营中心 9D@$i<D:
B (84)business entity 营业个体 B UUf;Vv
B (85)business unit 经营单位 |ifHSc.j<
B (86)buy-out management 管理性购买产权 &zL#hBE
B (87)by-product 副产品 G"
b6 0RQ
C (88)called-up share capital 催缴股本 D| I Ec?
C (89)capacity 生产能力 [~5p >'
C (90)capacity ratios 生产能力比率 U IJx*
C (91)capital 资本 K5 3MMH[q#
C (92)capital assets pricing model 资本资产计价模式 )!9Ifk
0KH
C (93)capital commitment 承诺资本 k>4qkigjc
C (94)capital employed 已运用的资本 )G^TW '9
C (95)capital expenditure 资本支出 @54*.q$
C (96)capital expenditure authorization 资本支出核准 ]>##`X
C (97)capital expenditure control 资本支出控制 [c K^+s)N
C (98)capital expenditure proposal 资本支出申请 ,reJ(s
C (99)capital funding planning 资本基金筹集计划 WiNT;v[
C (100)capital gain 资本收益 $X `y%*<<v
C (101)capital investment appraisal 资本投资评估 }pNX@C#De
C (102)capital maintenance 资本保全 fT:}Lj\L1
C (103)capital resource planning 资本资源计划 L/}
iy}
C (104)capital surplus 资本盈余 ,cTgR78'
C (105)capital turnover 资本周转率 ClW'W#*(Y
C (106)card 记录卡 a+41|)pt
C (107)cash 现金 }m]q}r
C (108)cash account 现金账户 `T*U]/zQ
C (109)cash book 现金账薄 UyYfpL"$A"
C (110)cash cow 金牛产品 l'4AF|
p
C (111)cash flow 现金流量 "vF
MSY
C (112)cash discounted 现金贴现 qG8s;_G
C (113)cash flow budget 现金流量预算 <T,A&`/
C (114)cash flow statement 现金流量表 U S OKDDm
C (115)cash ledger 现金分类账 1V&PtI3 !!
C (116)cash limit 现金限额 -H(vL=
C (117)CCA 现时成本会计 -
Q
e~)7
C (118)center 中心 *}b]rjsj
C (119)changeover time 变更时间 /4S;QEv
C (120)chartered entity 特许经济个体 F:F Meg
C (121)cheque 支票 s}x>J8hK
C (122)cheque register 支票登记薄 OTvROJP
C (123)coin analysis 零钱分类 c|p,/L09L
C (124)classification 分类 \9c$`nn
C (125)clock card 工时卡 T(X:Yw
C (126)code 代码 #5CI)4x0!
C (127)commitment accounting 承诺确认会计 To"dG& h
C (128)common cost 共同成本 IFNWS
,:
C (129)company limited by guarantee 有限担保责任公司 {5:Zl<0
