A (1)ABC 作业基础成本计算 Z^3Risi
A (2)absorbed overhead 已吸收制造费用 |SmN.*&(9
A (3)absorption costing 吸收成本计算 ;K!O
r
A (4)account 账户,报表 pOXEM1"2A
A (5)accounting postulate 会计假设 *W
l{2&
A (6)accounting series release 会计公告文件 @2<J_Ja
A (7)accounting valuation 会计计价 jEadVM9
A (8)account sale 承销清单 ]SI`fja/
A (9)accountability concept 经营责任概念 bYfcn]N
A (10)accountancy 会计职业 p%_TbH3j`
A (11)accountant 会计师 X"]ZV]7(]s
A (12)accounting 会计 <|@9]>z
A (13)agency cost 代理成本 bhRpYP%x
A (14)accounting bases 会计基础 l;ugrAo?
A (15)accounting manual 会计手册 9azPUf)
C
A (16)accounting period 会计期间 &2DW
A (17)accounting policies 会计方针 ZJ
qmD
A (18)accounting rate of return 会计报酬率 $uqlJG#`
A (19)accounting reference date 会计参照日 ,~!lN yL
A (20)accounting reference period 会计参照期间 6=FuH@Q&
A (21)accrual concept 应计概念 iDA`pemmi&
A (22)accrual expenses 应计费用 jB;+tDC!Co
A (23)acid test ration 速动比率(酸性测试比率) AWzpk}\
A (24)acquisition 购置 &}oDSD
H^,
A (25)acquisition accounting 收购会计 Gu-Sv!4p
A (26)activity based accounting 作业基础成本计算 U"Y$7~
A (27)adjusting events 调整事项 Tr8+E;;
A (28)administrative expenses 行政管理费 711z-
A (29)advice note 发货通知 nz(OHh!}u
A (30)amortization 摊销 Ok@5`?08
A (31)analytical review 分析性检查 AG?oA328
A (32)annual equivalent cost 年度等量成本法 ?$?Ni)Z
A (33)annual report and accounts 年度报告和报表 1/ a,7Hl
A (34)appraisal cost 检验成本 Gs%kqD{=
A (35)appropriation account 盈余分配账户 vc<8ApK3V
A (36)articles of association 公司章程细则 +hfl.OBy
A (37)assets 资产 {_Y\Y
A (38)assets cover 资产保障 zK&`&("4C
A (39)asset value per share 每股资产价值 t?s1@}G^
A (40)associated company 联营公司 pd|s7
A (41)attainable standard 可达标准 <D__17W:;
A (42)attributable profit 可归属利润 B\6\QQ;rUo
A (43)audit 审计 j<c_*^/'9
A (44)audit report 审计报告 Bn.8wMB
A (45)auditing standards 审计准则 <(v!Xj^yO
A (46)authorized share capital 额定股本 {0|^F!1z
A (47)available hours 可用小时 {MHr]A}X\
A (48)avoidable costs 可避免成本 '&`Zy pq
B (49)back-to-back loan 易币贷款 V\
|b#?KL
B (50)backflush accounting 倒退成本计算 B>R6j}rh'k
B (51)bad debts 坏帐 UwLa9Dn^
B (52)bad debts ratio 坏帐比率 :KQ<rL
d
B (53)bank charges 银行手续费 0@
-LV:jU
B (54)bank overdraft 银行透支 7L!k9"X`0F
B (55)bank reconciliation 银行存款调节表 )3 ;S;b
B (56)bank statement 银行对账单 X/Ae-1!
B (57)bankruptcy 破产 U@9n7F
B (58)basis of apportionment 分摊基础 6wGf47
B (59)batch 批量 {AZW."?
B (60)batch costing 分批成本计算 I*X|pRD
B (61)beta factor B(市场)风险因素 'b-}KDP
B (62)bill 账单 n7
S[ F3
B (63)bill of exchange 汇票 $I_aHhKt
B (64)bill of landing 提单 Q$3%aR-2
B (65)bill of materials 用料预计单 p%}oo#%J
B (66)bill payable 应付票据 rA9"CN
B (67)bill receivable 应收票据 7&X^y+bMe6
B (68)bin card 存货记录卡 /t816,i
B (69)bonus 红利 [u<1DR
B (70)book-keeping 薄记 N(D_*% 96
B (71)Boston classification 波士顿分类 |[*b[O
1W
B (72)breakeven chart 保本图 s)}C&T$Y.
B (73)breakeven point 保本点 8 }-"&-X
B (74)breaking-down time 复位时间 +Ta7b)
B (75)budget 预算
wqw$6"~
B (76)budget center 预算中心 pBHr{/\5
B (77)budget cost allowance 预算成本折让 YYhRdU/g
B (78)budget manual 预算手册 zg
Lm~
B (79)budget period 预算期间 U5" C"+
3
B (80)budgetary control 预算控制 n84*[d}t
B (81)budgeted capacity 预算生产能力 nH;^$b'LZ
B (82)burden 制造费用 291v
R]
B (83)business center 经营中心 I&4|T<j
B (84)business entity 营业个体 Nl1&na)K}
B (85)business unit 经营单位 ~}uTC36C\
B (86)buy-out management 管理性购买产权 zE<}_nA
B (87)by-product 副产品 :Vv=p*~
C (88)called-up share capital 催缴股本 w*
v%S
C (89)capacity 生产能力 hEDj"`Px
C (90)capacity ratios 生产能力比率 4PNl3N3,n
C (91)capital 资本 `a]
/e
C (92)capital assets pricing model 资本资产计价模式 'y@0P5[se
C (93)capital commitment 承诺资本 F$d`Umqs;P
C (94)capital employed 已运用的资本 ^"l4
C (95)capital expenditure 资本支出 @dGj4h.
C (96)capital expenditure authorization 资本支出核准 p!173y,nL
C (97)capital expenditure control 资本支出控制 NKO5c?ds
C (98)capital expenditure proposal 资本支出申请 Qd$d*mwg:
C (99)capital funding planning 资本基金筹集计划 A!SHt7ysJ
C (100)capital gain 资本收益 !uHX2B+~
C (101)capital investment appraisal 资本投资评估 )abo5
C (102)capital maintenance 资本保全 B+,Z 3*
C (103)capital resource planning 资本资源计划 ?!b}Ir<1j
C (104)capital surplus 资本盈余 Wa
, #
C (105)capital turnover 资本周转率 !YCYmxw#
C (106)card 记录卡 i,,U D
C (107)cash 现金 eQA89 :j,
C (108)cash account 现金账户 wuI+$?
C (109)cash book 现金账薄 Y8(g8RN
C (110)cash cow 金牛产品 =Bl#CE)X
C (111)cash flow 现金流量 Wo\NX05-?
C (112)cash discounted 现金贴现 p.)G ],
C (113)cash flow budget 现金流量预算 c/b}39X
C (114)cash flow statement 现金流量表 ;4%^4<+3
C (115)cash ledger 现金分类账 dnH?@K
C (116)cash limit 现金限额 t-e:f0iz
C (117)CCA 现时成本会计 "|(+~8[
C (118)center 中心 /&a[D2
C (119)changeover time 变更时间 m%ak ]rv([
C (120)chartered entity 特许经济个体 nx84l 7<
C (121)cheque 支票 ^~?VD
C (122)cheque register 支票登记薄 os"o0?
C (123)coin analysis 零钱分类 o^biO!4,
C (124)classification 分类 PO1sVP.S
C (125)clock card 工时卡 [T.kwQf4$
C (126)code 代码 +!CG'qyN>
C (127)commitment accounting 承诺确认会计 ]=7}Y%6
C (128)common cost 共同成本 \f05(ld
C (129)company limited by guarantee 有限担保责任公司 %3|0_