A (1)ABC 作业基础成本计算 Qn>0s
A (2)absorbed overhead 已吸收制造费用 n m4+$GW
A (3)absorption costing 吸收成本计算 56(S[
A (4)account 账户,报表 gD0O7KO
A (5)accounting postulate 会计假设 eaQ)r?M
A (6)accounting series release 会计公告文件 <_&H<]t%rI
A (7)accounting valuation 会计计价 (JS1}T
A (8)account sale 承销清单 F)4Y;;#
A (9)accountability concept 经营责任概念 r=[T5,L(s
A (10)accountancy 会计职业 A$G>D3
A (11)accountant 会计师 9j458Yd4*
A (12)accounting 会计 \gferWm
A (13)agency cost 代理成本 $fSV8 n;Y
A (14)accounting bases 会计基础 0sW=;R2
A (15)accounting manual 会计手册 R.Xh&@f`
A (16)accounting period 会计期间 lb3: #?
A (17)accounting policies 会计方针 xMI4*4y(
A (18)accounting rate of return 会计报酬率 '6*^s&H~
A (19)accounting reference date 会计参照日 ?.#?h>MS{s
A (20)accounting reference period 会计参照期间 ]dB6--
A (21)accrual concept 应计概念 F8S -H"
A (22)accrual expenses 应计费用 4[t1"s~Wg
A (23)acid test ration 速动比率(酸性测试比率) - 7)%J+5
A (24)acquisition 购置 VYj hU?I
A (25)acquisition accounting 收购会计 }=Yvs)
A (26)activity based accounting 作业基础成本计算 #N\kMJl$l
A (27)adjusting events 调整事项 _SM5x,Zd
A (28)administrative expenses 行政管理费 9u";%5 4
A (29)advice note 发货通知 ,a& N1G.
A (30)amortization 摊销 l@vau pg
A (31)analytical review 分析性检查 Ndq|Hkd
A (32)annual equivalent cost 年度等量成本法 , Z*Fo: q
A (33)annual report and accounts 年度报告和报表 /I|.^ Id|
A (34)appraisal cost 检验成本 w=>~pYASH
A (35)appropriation account 盈余分配账户 {Lu-!}
\NP
A (36)articles of association 公司章程细则 BE/#=$wPjM
A (37)assets 资产 KWIH5* AM
A (38)assets cover 资产保障 6tXx--Nh
A (39)asset value per share 每股资产价值 D. !m*oq
A (40)associated company 联营公司 \"B oTi'2!
A (41)attainable standard 可达标准 in_~,fd
A (42)attributable profit 可归属利润 CHp`4
A (43)audit 审计 Gv(bD6Rz
A (44)audit report 审计报告 kW>Q9Nc=V
A (45)auditing standards 审计准则 "2HSb5b"`
A (46)authorized share capital 额定股本 !\wdX7%
A (47)available hours 可用小时 '3B`4W,
A (48)avoidable costs 可避免成本 ed$g=qs>
B (49)back-to-back loan 易币贷款 \},="
B (50)backflush accounting 倒退成本计算 /Y:1zLs%
B (51)bad debts 坏帐 ZzET8?8
B (52)bad debts ratio 坏帐比率 %KL"f
B (53)bank charges 银行手续费 Eyu]0+
B (54)bank overdraft 银行透支 W,~s0a!
B (55)bank reconciliation 银行存款调节表 y\ L$8BSL
B (56)bank statement 银行对账单 6B
4Sd
B (57)bankruptcy 破产 p@`rB
zGp
B (58)basis of apportionment 分摊基础 %/!n
]g-
B (59)batch 批量 <I
.p{Z
B (60)batch costing 分批成本计算 5&]|p'"W\
B (61)beta factor B(市场)风险因素 ~qe9U 0
B (62)bill 账单 i1RU5IRy|j
B (63)bill of exchange 汇票 V XEA.Mk
o
B (64)bill of landing 提单 ??tyz4$;
B (65)bill of materials 用料预计单 = Ly7H7Q2
B (66)bill payable 应付票据 gIv :<EJ9
B (67)bill receivable 应收票据 Gxk=]5<7
B (68)bin card 存货记录卡 #|'&%n|Z
B (69)bonus 红利 g
_fvbVX
B (70)book-keeping 薄记 .ruGS.nS4
B (71)Boston classification 波士顿分类 Ezw(J[).C
B (72)breakeven chart 保本图 '~i;g.n=}-
B (73)breakeven point 保本点 GFd~..$
B (74)breaking-down time 复位时间 K$_ Rno"
B (75)budget 预算 yIC.JmD*
B (76)budget center 预算中心 Ql8E9~h
B (77)budget cost allowance 预算成本折让 c|q!C0X[
B (78)budget manual 预算手册 {6Tw+/`P
B (79)budget period 预算期间 p-n_
">7
B (80)budgetary control 预算控制 `c@KlL*!Q
B (81)budgeted capacity 预算生产能力 Pe@M_ r
B (82)burden 制造费用 o"D`_ER
B (83)business center 经营中心 5fi6>>
B (84)business entity 营业个体 !Irmc*;QE
B (85)business unit 经营单位 oL0Q%_9hW
B (86)buy-out management 管理性购买产权 jG=*\lK6
B (87)by-product 副产品 ZM"J5}h
C (88)called-up share capital 催缴股本 yP2[!vYw
C (89)capacity 生产能力 mlCw(i,
C (90)capacity ratios 生产能力比率 0JTDJZOz@#
C (91)capital 资本 N\b%+vR
C (92)capital assets pricing model 资本资产计价模式 a x1
C (93)capital commitment 承诺资本 Di{T3~fqU
C (94)capital employed 已运用的资本 =&?}qa(P
C (95)capital expenditure 资本支出 | ZBv;BW
C (96)capital expenditure authorization 资本支出核准 q)R&npP7
C (97)capital expenditure control 资本支出控制 l{wHu(1
C (98)capital expenditure proposal 资本支出申请 XE);oL2xP
C (99)capital funding planning 资本基金筹集计划 w :2@@)pr
C (100)capital gain 资本收益 'T@K$xL8
C (101)capital investment appraisal 资本投资评估 t{?U NW
C (102)capital maintenance 资本保全 J \U}U'qP
C (103)capital resource planning 资本资源计划 sxM
0c
C (104)capital surplus 资本盈余 oeKI9p13\
C (105)capital turnover 资本周转率 ~5$V8yfx h
C (106)card 记录卡 +P,hT
C (107)cash 现金 w^N xR,
C (108)cash account 现金账户 ]$/TsN
C (109)cash book 现金账薄 -E~pCN(E
C (110)cash cow 金牛产品 YGrmco?G
C (111)cash flow 现金流量 Y%!3/3T
C (112)cash discounted 现金贴现 !J
")TP=
C (113)cash flow budget 现金流量预算 shjbb
C (114)cash flow statement 现金流量表 z VleJ!d
C (115)cash ledger 现金分类账 D%k%kg0,
C (116)cash limit 现金限额 kSGFLP1FN
C (117)CCA 现时成本会计 N'_,VB
C (118)center 中心 WP&P#ju&
C (119)changeover time 变更时间 SPKGbp&
C (120)chartered entity 特许经济个体 w J
FEua
C (121)cheque 支票 s6SG%Vd
C (122)cheque register 支票登记薄 Nzj7e 1=
C (123)coin analysis 零钱分类 v>zeK
C (124)classification 分类 tcOgF:
C (125)clock card 工时卡 FyY
D7E
C (126)code 代码 &L}e&5
C (127)commitment accounting 承诺确认会计 j|3p.Cy
C (128)common cost 共同成本 G]5m@;~l5
C (129)company limited by guarantee 有限担保责任公司
qk~ ni8