A (1)ABC 作业基础成本计算 / e~
A (2)absorbed overhead 已吸收制造费用 9`LU=Xv/
A (3)absorption costing 吸收成本计算 rnzsfr-|(2
A (4)account 账户,报表 5pNvzw
A (5)accounting postulate 会计假设 )a4E&D
A (6)accounting series release 会计公告文件 ?TL2'U|
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A (7)accounting valuation 会计计价 wZ
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A (8)account sale 承销清单 J,dG4.ht
A (9)accountability concept 经营责任概念 ')5jllxv
A (10)accountancy 会计职业 Mft0Dj/
A (11)accountant 会计师
y)N.LS
A (12)accounting 会计 &%_y6}xIw
A (13)agency cost 代理成本 Q1N,^
71
A (14)accounting bases 会计基础 w]]x[D]L
A (15)accounting manual 会计手册 $5 q{vy
A (16)accounting period 会计期间 Z'*G'/*
A (17)accounting policies 会计方针 ^L*VW
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A (18)accounting rate of return 会计报酬率 &lXx0"-$
A (19)accounting reference date 会计参照日 =$:4v`W0(
A (20)accounting reference period 会计参照期间 1CF
7
A (21)accrual concept 应计概念 !5g)3St
A (22)accrual expenses 应计费用 \K4CbZ,.
A (23)acid test ration 速动比率(酸性测试比率) h=p-0 Mx .
A (24)acquisition 购置 S 2{ ?W
A (25)acquisition accounting 收购会计 EkfGw/WDw
A (26)activity based accounting 作业基础成本计算 3rXL0&3w%
A (27)adjusting events 调整事项 a9mr-`<
A (28)administrative expenses 行政管理费 MJ*oeI!.=
A (29)advice note 发货通知 o'= [<
A (30)amortization 摊销 % @^VrhS
A (31)analytical review 分析性检查 ey9fbS ^I
A (32)annual equivalent cost 年度等量成本法 KweHY,
A (33)annual report and accounts 年度报告和报表 :5q*46n
A (34)appraisal cost 检验成本 1*x5/b
A (35)appropriation account 盈余分配账户 W~W?<%@
A (36)articles of association 公司章程细则 d ~Z:$&r
A (37)assets 资产 I?:+~q}lZr
A (38)assets cover 资产保障 ]aL [
A (39)asset value per share 每股资产价值 \8C*O{w
A (40)associated company 联营公司 -Z\
UYt
A (41)attainable standard 可达标准 {~B4F}ES
A (42)attributable profit 可归属利润 j*3sjOoC
A (43)audit 审计 &Hp\("
A (44)audit report 审计报告 }E)8soQR
A (45)auditing standards 审计准则 A
)s"h=R
A (46)authorized share capital 额定股本 G
`3vH,
A (47)available hours 可用小时
=t>`<T|(
A (48)avoidable costs 可避免成本 `OF;>u*:
B (49)back-to-back loan 易币贷款 W4] 0qp`\
B (50)backflush accounting 倒退成本计算 Z{R=h7P
B (51)bad debts 坏帐 ^*owD;]4_
B (52)bad debts ratio 坏帐比率 *{4{<O<4
B (53)bank charges 银行手续费 lw/
m0}it
B (54)bank overdraft 银行透支 RIVN>G[;L
B (55)bank reconciliation 银行存款调节表 N#xM_Mpt
B (56)bank statement 银行对账单 F4aJr%!\6S
B (57)bankruptcy 破产 802]M
B (58)basis of apportionment 分摊基础 D?&w:C\&@z
B (59)batch 批量 ,_X,V!
B (60)batch costing 分批成本计算 A.'`FtV
B (61)beta factor B(市场)风险因素 !Z9ik
n4A
B (62)bill 账单 A`r$fCt1Vi
B (63)bill of exchange 汇票 @v:ILby4-
B (64)bill of landing 提单 D4x'
B (65)bill of materials 用料预计单 kH(3
B (66)bill payable 应付票据 \)6?u_(u
B (67)bill receivable 应收票据 0ju wDd
B (68)bin card 存货记录卡 (x*2BEn|
B (69)bonus 红利 s-YV_
B (70)book-keeping 薄记 h19.b:JT
B (71)Boston classification 波士顿分类 B )3SiU
B (72)breakeven chart 保本图 X|QX
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B (73)breakeven point 保本点 5x L,~"
B (74)breaking-down time 复位时间 FL_ arhrqD
B (75)budget 预算 f@V{}&ZWp
B (76)budget center 预算中心 *dn-,Q%`
B (77)budget cost allowance 预算成本折让 V1+o3g{}
B (78)budget manual 预算手册 W} +6L|
B (79)budget period 预算期间 rq|czQ
B (80)budgetary control 预算控制 t)kr/Z*p\
B (81)budgeted capacity 预算生产能力 OG<]`!"
B (82)burden 制造费用 C
(Bar#
B (83)business center 经营中心 0a;FX0S&
B (84)business entity 营业个体 p44uozbK
B (85)business unit 经营单位 OKNs (H
B (86)buy-out management 管理性购买产权 looPO:bo^
B (87)by-product 副产品 ]H@uuPT!
C (88)called-up share capital 催缴股本 CI]U)@\U
C (89)capacity 生产能力 ]8j5Ou6#y
C (90)capacity ratios 生产能力比率 J,2v~Dq
C (91)capital 资本 0i1?S6]d-
C (92)capital assets pricing model 资本资产计价模式 N`mC_)
C (93)capital commitment 承诺资本 j?` D\LZhf
C (94)capital employed 已运用的资本 dIh(~KqB
C (95)capital expenditure 资本支出 s_e#y{{C2
C (96)capital expenditure authorization 资本支出核准 u*YuU%H=
C (97)capital expenditure control 资本支出控制 t"@|;uPAu
C (98)capital expenditure proposal 资本支出申请 LAjw!QB
C (99)capital funding planning 资本基金筹集计划 ,Y/
>*,J
C (100)capital gain 资本收益 T)?@E/VaS
C (101)capital investment appraisal 资本投资评估 KHC(MdZ
C (102)capital maintenance 资本保全 U";Rp&
\3;
C (103)capital resource planning 资本资源计划 %4g4 C#
C (104)capital surplus 资本盈余 N
pIlQaMo4
C (105)capital turnover 资本周转率 AT8,9
C (106)card 记录卡 9bYHb'70
C (107)cash 现金 ^
K@GK
C (108)cash account 现金账户 ,}xC) >
C (109)cash book 现金账薄 P_}_D{G
C (110)cash cow 金牛产品 D2mAyU-
C (111)cash flow 现金流量 53#5p;k
C (112)cash discounted 现金贴现 =:T:9Y_ i
C (113)cash flow budget 现金流量预算 P6Ol+SI#m
C (114)cash flow statement 现金流量表 cN(QTbyl6Q
C (115)cash ledger 现金分类账 cyn]>1ZM
C (116)cash limit 现金限额 e}@J?tJK.L
C (117)CCA 现时成本会计 =$`")3y3
C (118)center 中心 ,wy:RVv@e
C (119)changeover time 变更时间 uqH! eN5
C (120)chartered entity 特许经济个体 >}`1'su
C (121)cheque 支票 "PM:&v
C (122)cheque register 支票登记薄 cF6@.)
C (123)coin analysis 零钱分类 ).6/ii9gt
C (124)classification 分类 t"m`P1
C (125)clock card 工时卡 Ki6BPi^
C (126)code 代码 uX!y,a/"
C (127)commitment accounting 承诺确认会计 60
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C (128)common cost 共同成本 Lgw@y!Llij
C (129)company limited by guarantee 有限担保责任公司 iw6M3
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