A (1)ABC 作业基础成本计算 9+@h2"|N4*
A (2)absorbed overhead 已吸收制造费用 E.K^v/dNdq
A (3)absorption costing 吸收成本计算 *~^6
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A (4)account 账户,报表 c~R'`Q
A (5)accounting postulate 会计假设 a}UmD
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A (6)accounting series release 会计公告文件 \|,| )
A (7)accounting valuation 会计计价 r)^sHpK:`
A (8)account sale 承销清单 Y
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A (9)accountability concept 经营责任概念 3]*Kz*i
A (10)accountancy 会计职业 2{=]Pf
A (11)accountant 会计师 DPI[~
A (12)accounting 会计 %,@pV%2
A (13)agency cost 代理成本 >.
K
A (14)accounting bases 会计基础 9B0ON*`
A (15)accounting manual 会计手册 k'o[iKlu
A (16)accounting period 会计期间 V%8(zt
A (17)accounting policies 会计方针 iHPsRq!
A (18)accounting rate of return 会计报酬率 ?EFRf~7JP
A (19)accounting reference date 会计参照日 .iy4
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A (20)accounting reference period 会计参照期间 H,(vTthd
A (21)accrual concept 应计概念 `Z;Z
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A (22)accrual expenses 应计费用 q A .9X4NQ
A (23)acid test ration 速动比率(酸性测试比率) mh3S?Uc
A (24)acquisition 购置 /yI4;:/
A (25)acquisition accounting 收购会计 \;&;K'
A (26)activity based accounting 作业基础成本计算
>Z!!` 0{
A (27)adjusting events 调整事项 >PA*L(Dh%
A (28)administrative expenses 行政管理费 "6jt$-?
A (29)advice note 发货通知 91]|4k93
A (30)amortization 摊销 e0P[,e*0
A (31)analytical review 分析性检查 ?#z$(upQ
A (32)annual equivalent cost 年度等量成本法 a3yNd
A (33)annual report and accounts 年度报告和报表 KuP#i]Na
A (34)appraisal cost 检验成本 'gf[Wjb,%
A (35)appropriation account 盈余分配账户
(=!At)O
A (36)articles of association 公司章程细则 LzU'6ah';5
A (37)assets 资产 WGv 47i
A (38)assets cover 资产保障 v5M4Rs&t
A (39)asset value per share 每股资产价值 2d.$V,U<
A (40)associated company 联营公司 CP7Fe{P
A (41)attainable standard 可达标准 ga
+,
P
A (42)attributable profit 可归属利润 s;vt2>;q+e
A (43)audit 审计 P*&[9)d6
A (44)audit report 审计报告 <e UsMo<
A (45)auditing standards 审计准则 B'yjMY![
A (46)authorized share capital 额定股本 M{jXo%C
A (47)available hours 可用小时 "u6pl);G
A (48)avoidable costs 可避免成本 F*KQhH7Gf
B (49)back-to-back loan 易币贷款
MqZ"Js
B (50)backflush accounting 倒退成本计算 `H! (hMMV
B (51)bad debts 坏帐 ps<Ef
B (52)bad debts ratio 坏帐比率 *p(_="J,
B (53)bank charges 银行手续费 x$d[Ovw-
B (54)bank overdraft 银行透支 >kQp@r\nQ
B (55)bank reconciliation 银行存款调节表 8$}<4 `39
B (56)bank statement 银行对账单 @[;'b$T$
B (57)bankruptcy 破产 LA Crg
B (58)basis of apportionment 分摊基础 g4ZUh@b~
B (59)batch 批量 63oe0T&
B (60)batch costing 分批成本计算 5=?P6I_$G
B (61)beta factor B(市场)风险因素 )E.AY
B (62)bill 账单 1K9.3n
B (63)bill of exchange 汇票 %tVU Rj
B (64)bill of landing 提单 C'I&<
B (65)bill of materials 用料预计单 :TTq
B (66)bill payable 应付票据 b=EI?XwJ
B (67)bill receivable 应收票据 N?qETp -:
B (68)bin card 存货记录卡 (9u`(|x
B (69)bonus 红利 J@-'IJ
B (70)book-keeping 薄记 x Q"uC!Gu4
B (71)Boston classification 波士顿分类 F7<mm7BGZ
B (72)breakeven chart 保本图 4V:W 8k 9D
B (73)breakeven point 保本点 RnH?95n?{
B (74)breaking-down time 复位时间 qraXAQ
B (75)budget 预算 'UX^]
B (76)budget center 预算中心 wH|%3@eJ
B (77)budget cost allowance 预算成本折让 ;{I9S'
B (78)budget manual 预算手册 GN|"RuQ
B (79)budget period 预算期间 U,U=udsi
B (80)budgetary control 预算控制 ZjxF@`H
B (81)budgeted capacity 预算生产能力
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B (82)burden 制造费用 nuq@m0t\#
B (83)business center 经营中心 A$wC!P|;
B (84)business entity 营业个体 )|=1;L
B (85)business unit 经营单位 hrKeOwKHU
B (86)buy-out management 管理性购买产权 Qf_N,Bq{a
B (87)by-product 副产品 Vo"G@W)lZ
C (88)called-up share capital 催缴股本 EGD{nE
C (89)capacity 生产能力 I%.nPOQ 8
C (90)capacity ratios 生产能力比率 g"/n95k<
C (91)capital 资本 4pL'c@'
C (92)capital assets pricing model 资本资产计价模式 HAH\#WE
C (93)capital commitment 承诺资本 |cC3L09
C (94)capital employed 已运用的资本 X4o#kW
C (95)capital expenditure 资本支出 Kl. *Q
C (96)capital expenditure authorization 资本支出核准 q_[y|ETJ]
C (97)capital expenditure control 资本支出控制 Vs"b
C (98)capital expenditure proposal 资本支出申请 HB )+.e
C (99)capital funding planning 资本基金筹集计划 {gzQ/|}#z-
C (100)capital gain 资本收益 '
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C (101)capital investment appraisal 资本投资评估 %i\rw*
f
C (102)capital maintenance 资本保全 =Z.0-C>W
C (103)capital resource planning 资本资源计划 5 SQ!^1R 9
C (104)capital surplus 资本盈余 QDxs+<#
C (105)capital turnover 资本周转率 ]pm/5|
C (106)card 记录卡 #f(a,,Uu'
C (107)cash 现金 QuS=^,]
C (108)cash account 现金账户 UwW@}cy,L
C (109)cash book 现金账薄 qq!ZYWy2
C (110)cash cow 金牛产品 _EMXx4J
C (111)cash flow 现金流量 BZ\="N#f
C (112)cash discounted 现金贴现 ;y-JR$M
C (113)cash flow budget 现金流量预算 ll5;09
C (114)cash flow statement 现金流量表 B}04E^
C (115)cash ledger 现金分类账 %sc w]oF
C (116)cash limit 现金限额 <Ch9"1f3,
C (117)CCA 现时成本会计 ;C-ds
C (118)center 中心 1V`-D8-?
C (119)changeover time 变更时间 fOMaTnm'
C (120)chartered entity 特许经济个体 CY?J$sN
C (121)cheque 支票 S(3h{Y"#
C (122)cheque register 支票登记薄 >C,0}lj
C (123)coin analysis 零钱分类 Z+V%~C1
C (124)classification 分类 L/fXP@u
C (125)clock card 工时卡 T
?Om]:j
C (126)code 代码 qVU<jt
C (127)commitment accounting 承诺确认会计 | K|AUI
C (128)common cost 共同成本 Ju>Q
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C (129)company limited by guarantee 有限担保责任公司 npeL1zO-$