A (1)ABC 作业基础成本计算 xY}j8~k
A (2)absorbed overhead 已吸收制造费用 !VZCM{
A (3)absorption costing 吸收成本计算 N4]6LA6x6
A (4)account 账户,报表 hG3$ ]i9
A (5)accounting postulate 会计假设 E,?aB
Rxy
A (6)accounting series release 会计公告文件 E#V-F-@2
A (7)accounting valuation 会计计价 ^l2d?v8
A (8)account sale 承销清单 vFvu8*0
A (9)accountability concept 经营责任概念 kd4*Zab
A (10)accountancy 会计职业 0}C}\1
A (11)accountant 会计师 >`V|`Zi ?
A (12)accounting 会计 iU+,Jeu
A (13)agency cost 代理成本 *M!YQ<7G^d
A (14)accounting bases 会计基础 vc1GmB
A (15)accounting manual 会计手册 A)a+LW'=u
A (16)accounting period 会计期间 mt]YY<l
A (17)accounting policies 会计方针 L$?~TY
A (18)accounting rate of return 会计报酬率 iwTBE
]J
A (19)accounting reference date 会计参照日 !<^j!'2
A (20)accounting reference period 会计参照期间 t:@A)ip
A (21)accrual concept 应计概念 exN#!&;
A (22)accrual expenses 应计费用 <EN[s
A (23)acid test ration 速动比率(酸性测试比率) Uo)<_nG
A (24)acquisition 购置 w]YyU5rhS
A (25)acquisition accounting 收购会计 CpdY)SMSL
A (26)activity based accounting 作业基础成本计算 ^p%+r B.j[
A (27)adjusting events 调整事项 <@ex})su
A (28)administrative expenses 行政管理费 CbaAnm1
A (29)advice note 发货通知 [goPmVe+
A (30)amortization 摊销 hfa_M[#Q-
A (31)analytical review 分析性检查 jN{xpd
A (32)annual equivalent cost 年度等量成本法
X10TZ
A (33)annual report and accounts 年度报告和报表 xfQ;5
n
A (34)appraisal cost 检验成本 8r|
A (35)appropriation account 盈余分配账户 ~(P\F&A(&
A (36)articles of association 公司章程细则 |N.q[>^R
A (37)assets 资产 -@?>nLQb
A (38)assets cover 资产保障 sWzXl~JbF
A (39)asset value per share 每股资产价值 Vk=<,<BB
A (40)associated company 联营公司 A/6nVn
A (41)attainable standard 可达标准 f5XcBW9E
A (42)attributable profit 可归属利润 `X03Q[:q"[
A (43)audit 审计 *jSc&{s~
A (44)audit report 审计报告 nE$ V<Co}
A (45)auditing standards 审计准则 ebwoMG,B-
A (46)authorized share capital 额定股本 ! r\ktX
A (47)available hours 可用小时 4tu>~ vOE
A (48)avoidable costs 可避免成本 }j@@
B (49)back-to-back loan 易币贷款 3/<^R}w\
B (50)backflush accounting 倒退成本计算 5fv6R
QD
B (51)bad debts 坏帐 =umS^fJ5`
B (52)bad debts ratio 坏帐比率 3nGK674;z
B (53)bank charges 银行手续费
GB Un" _J
B (54)bank overdraft 银行透支 Bm>(m{sX>
B (55)bank reconciliation 银行存款调节表 e%7P$.
B (56)bank statement 银行对账单 o6%f%:&
B (57)bankruptcy 破产 XYVeHP!
B (58)basis of apportionment 分摊基础 %R "nm
B (59)batch 批量 oQB1fs
B (60)batch costing 分批成本计算 Lh$ac-Ct
B (61)beta factor B(市场)风险因素 tELnq#<6
B (62)bill 账单 {]N?DmF
B (63)bill of exchange 汇票 td$Jx}'A
B (64)bill of landing 提单 ,fLe%RP
B (65)bill of materials 用料预计单 z1A-EeT
B (66)bill payable 应付票据 /'+JP4mK
B (67)bill receivable 应收票据 $l"(tB7d
B (68)bin card 存货记录卡 QCnVZ" !(
B (69)bonus 红利 'v)+S;oB
B (70)book-keeping 薄记 \"j1fAD!
B (71)Boston classification 波士顿分类 1S@k=EKM
B (72)breakeven chart 保本图 \dbtdhT;Z
B (73)breakeven point 保本点 IMEoov-x
B (74)breaking-down time 复位时间 !9Xex?et
B (75)budget 预算 l8li@K
B (76)budget center 预算中心 j0M;2 3@[
B (77)budget cost allowance 预算成本折让 JYUKs~Qt
B (78)budget manual 预算手册 (acRYv(
B (79)budget period 预算期间 D4T+Gk"n
B (80)budgetary control 预算控制 7:<>#
B (81)budgeted capacity 预算生产能力 %uMsXa
B (82)burden 制造费用
@35]IxD
B (83)business center 经营中心 yU`IyaazZ
B (84)business entity 营业个体 V!!'S
h
B (85)business unit 经营单位 zj4JWUM2
B (86)buy-out management 管理性购买产权 B-zt(HG
B (87)by-product 副产品 0$
EJ4
C (88)called-up share capital 催缴股本 94/}@<d-=
C (89)capacity 生产能力 8b
$7#
C (90)capacity ratios 生产能力比率 1yf&ck1R
C (91)capital 资本 3<lDsb(}0A
C (92)capital assets pricing model 资本资产计价模式 RmCR"~
C (93)capital commitment 承诺资本 4 .qjTR
C (94)capital employed 已运用的资本 W5 }zJ)x
C (95)capital expenditure 资本支出 g9.hR8X
C (96)capital expenditure authorization 资本支出核准 O#k+.LU
C (97)capital expenditure control 资本支出控制 v]sGdZ(6-
C (98)capital expenditure proposal 资本支出申请 :W55JD'
C (99)capital funding planning 资本基金筹集计划 ]e9k
f$'
C (100)capital gain 资本收益 JJa?"82FXZ
C (101)capital investment appraisal 资本投资评估 !<'R%<E3Q
C (102)capital maintenance 资本保全 1
uE[ %
M
C (103)capital resource planning 资本资源计划 !Zx>)V6.
C (104)capital surplus 资本盈余 ]5CFL$_Q{
C (105)capital turnover 资本周转率 `WL*Jb
C (106)card 记录卡 v4zARE9#
C (107)cash 现金 mZ%\`H+
C (108)cash account 现金账户 l0V@19Ec
C (109)cash book 现金账薄 6ZJQ '9f
C (110)cash cow 金牛产品 y uq
E
C (111)cash flow 现金流量 oKiu6=
C (112)cash discounted 现金贴现 zyE yZc?
C (113)cash flow budget 现金流量预算 C2T,1 =
C (114)cash flow statement 现金流量表 U/X ^
C (115)cash ledger 现金分类账 1OKJE(T
C (116)cash limit 现金限额 9:>vl0
C (117)CCA 现时成本会计 rCYn YA
C (118)center 中心 @(L|
C (119)changeover time 变更时间 9:WKG'E8a
C (120)chartered entity 特许经济个体 k5/}S@F8
C (121)cheque 支票 $6[]c)(
C (122)cheque register 支票登记薄 ah.Kb(d:
C (123)coin analysis 零钱分类 J/ ~]A1fP6
C (124)classification 分类 +iR;D$w
C (125)clock card 工时卡 LGkKR{ep(
C (126)code 代码 .j },
C (127)commitment accounting 承诺确认会计 S3r\)5%;
C (128)common cost 共同成本 =v}.sJ V?
C (129)company limited by guarantee 有限担保责任公司 1
['A1,