A (1)ABC 作业基础成本计算 ]iU x p+
A (2)absorbed overhead 已吸收制造费用 sc}~8T
A (3)absorption costing 吸收成本计算 k=jk`c{<[
A (4)account 账户,报表 GaK-t* Q
A (5)accounting postulate 会计假设 $ 69oV:
A (6)accounting series release 会计公告文件 a x<?GjpM
A (7)accounting valuation 会计计价 ' !eKTC>
A (8)account sale 承销清单 Vc Xq?f>\
A (9)accountability concept 经营责任概念 rp ;b" q
A (10)accountancy 会计职业 MB~=f[cUnd
A (11)accountant 会计师 )84 ~ugs
A (12)accounting 会计 G U( _
A (13)agency cost 代理成本 QD0"rxZJ
A (14)accounting bases 会计基础 )!P)U(*v
A (15)accounting manual 会计手册 ~
Q. 7VDz
A (16)accounting period 会计期间 UdpF@Q
A (17)accounting policies 会计方针 oY933i@l)P
A (18)accounting rate of return 会计报酬率 _I:/ZF5
A (19)accounting reference date 会计参照日 ?j"KV_
A (20)accounting reference period 会计参照期间 F9,DrB,B{
A (21)accrual concept 应计概念 |Uc_G13Y{D
A (22)accrual expenses 应计费用 ' /^q J7eb
A (23)acid test ration 速动比率(酸性测试比率) 6">+
~
G
A (24)acquisition 购置 ~T1 XLu
A (25)acquisition accounting 收购会计 Z$/xy"
A (26)activity based accounting 作业基础成本计算 "eB$k40-
A (27)adjusting events 调整事项 |#]@Z)xa
A (28)administrative expenses 行政管理费 Bu#VMk chJ
A (29)advice note 发货通知 7$CBx/X50)
A (30)amortization 摊销 _./Sk| C
A (31)analytical review 分析性检查
ahJ`$U4n
A (32)annual equivalent cost 年度等量成本法 CxwoBuG=?
A (33)annual report and accounts 年度报告和报表 Mygf T[_
A (34)appraisal cost 检验成本 A#EDk U,
A (35)appropriation account 盈余分配账户 @~ ^
5l
A (36)articles of association 公司章程细则 xMT Kf+7
A (37)assets 资产 1_PoqD!q
A (38)assets cover 资产保障 DtXrWS/
A (39)asset value per share 每股资产价值 |)(VsVG&
A (40)associated company 联营公司 _Xk.p_uh
A (41)attainable standard 可达标准 RI(DXWM|h
A (42)attributable profit 可归属利润
*U&0<{|T
A (43)audit 审计
/ 5(Yy }
A (44)audit report 审计报告 D1zBsi94D
A (45)auditing standards 审计准则 J}v}~Cv
A (46)authorized share capital 额定股本 J&W)(Cf
A (47)available hours 可用小时 haK3?A,"_A
A (48)avoidable costs 可避免成本 Qz5sxi
B (49)back-to-back loan 易币贷款 "s0)rqf<
B (50)backflush accounting 倒退成本计算 TaKLzd2
B (51)bad debts 坏帐 ,,%i;
B (52)bad debts ratio 坏帐比率 hT`J1nNt
B (53)bank charges 银行手续费 42G)~lun-d
B (54)bank overdraft 银行透支 J:CXW%\ <q
B (55)bank reconciliation 银行存款调节表 hI]Hp3S
B (56)bank statement 银行对账单 IzikDc10
B (57)bankruptcy 破产 g{OwuAC_
B (58)basis of apportionment 分摊基础 #`CA8!j!!
B (59)batch 批量 e7Xeo +/
B (60)batch costing 分批成本计算 Dfg2`l
B (61)beta factor B(市场)风险因素 o Hd FMD@
B (62)bill 账单 \^L`7cBL
B (63)bill of exchange 汇票 SUCM b8
B (64)bill of landing 提单 3!XjtVhK?I
B (65)bill of materials 用料预计单 _aGOb;h
B (66)bill payable 应付票据 52:HNA\E/
B (67)bill receivable 应收票据 ]O+Ma}dxz:
B (68)bin card 存货记录卡 eKE#Yr
d=x
B (69)bonus 红利 $HHs ^tW
B (70)book-keeping 薄记 DFZkh^PFd
B (71)Boston classification 波士顿分类 {.?ZHy\Rk
B (72)breakeven chart 保本图 O#:$^#j&
B (73)breakeven point 保本点 YVQN&|-
B (74)breaking-down time 复位时间 0m%|U'm|j
B (75)budget 预算 (eI5 _`'VC
B (76)budget center 预算中心 Aw$x;3y
B (77)budget cost allowance 预算成本折让 {> eXR?s/
B (78)budget manual 预算手册 @$S+ Ne [<
B (79)budget period 预算期间 XG{{ 2f
B (80)budgetary control 预算控制 D!{Y$;
B (81)budgeted capacity 预算生产能力 1C}NQ!.
B (82)burden 制造费用 ]zj9A]i:a
B (83)business center 经营中心 }Lc-7[/
B (84)business entity 营业个体 hn5h\M?
B (85)business unit 经营单位 G_;)a]v8)
B (86)buy-out management 管理性购买产权 _ky,;9G]
B (87)by-product 副产品 %<k2#6K
C (88)called-up share capital 催缴股本 LLk(l#K*
C (89)capacity 生产能力 Y2a5bc P
C (90)capacity ratios 生产能力比率 4 !
i$4
C (91)capital 资本 lD)%s!
C (92)capital assets pricing model 资本资产计价模式 ]op}y0
C (93)capital commitment 承诺资本 ?5C!<3gM)
C (94)capital employed 已运用的资本 UtPLI al
C (95)capital expenditure 资本支出 e<3K;Q
C (96)capital expenditure authorization 资本支出核准 `NCwK6/i
C (97)capital expenditure control 资本支出控制 G,?
hp>lj
C (98)capital expenditure proposal 资本支出申请 K{&mI/ ;
C (99)capital funding planning 资本基金筹集计划 H5DC[bZMb%
C (100)capital gain 资本收益 ^T*? >%`
C (101)capital investment appraisal 资本投资评估 oe%} ?u
C (102)capital maintenance 资本保全 Ov 5"
C (103)capital resource planning 资本资源计划 $+P>~X)
C (104)capital surplus 资本盈余 S=5<^o^h3
C (105)capital turnover 资本周转率 (U&tt]|
C (106)card 记录卡 SX<` {x&L
C (107)cash 现金 pf1BN@
t
C (108)cash account 现金账户 wT;0w3.Z
C (109)cash book 现金账薄 n!YKz"$
C (110)cash cow 金牛产品 ]JCvyz
H
C (111)cash flow 现金流量 sF|5XjQ
C (112)cash discounted 现金贴现 1pt% Kw*@j
C (113)cash flow budget 现金流量预算 r[2ILe
C (114)cash flow statement 现金流量表 5Sm}n H
C (115)cash ledger 现金分类账 6N!Q:x^4(T
C (116)cash limit 现金限额 `b Fff %_
C (117)CCA 现时成本会计 9{ RB{<Se!
C (118)center 中心 T=iJGRctB
C (119)changeover time 变更时间 DnC{YK
C (120)chartered entity 特许经济个体 1,6}_MA
C (121)cheque 支票 u?4:H=;>
C (122)cheque register 支票登记薄 TT2d81I3m
C (123)coin analysis 零钱分类 ti5mIW\
C (124)classification 分类 &|Bc7+/P
C (125)clock card 工时卡 e5* ni/P
C (126)code 代码 O~T@rX9f
C (127)commitment accounting 承诺确认会计 c9HrMgW
C (128)common cost 共同成本 UYk/v]ZA
C (129)company limited by guarantee 有限担保责任公司 &,}j #3<
