A (1)ABC 作业基础成本计算 !H~PF*,hY
A (2)absorbed overhead 已吸收制造费用 ^a=V.
A (3)absorption costing 吸收成本计算 H Yw7*
A (4)account 账户,报表 :\~YbA
A (5)accounting postulate 会计假设 2j=HxE
A (6)accounting series release 会计公告文件 8p PQ
A (7)accounting valuation 会计计价 rtz ]PH
A (8)account sale 承销清单 83_vo0@<6
A (9)accountability concept 经营责任概念
s,H
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A (10)accountancy 会计职业 (;(2n;i[M
A (11)accountant 会计师 )3)x/WM
A (12)accounting 会计 _Q7]Dw/w\
A (13)agency cost 代理成本 ;nKhmcQ4
A (14)accounting bases 会计基础 dUkZ_<5''
A (15)accounting manual 会计手册 15R:m:T
A (16)accounting period 会计期间 *|6*jU
A (17)accounting policies 会计方针 UVgDm&FF
A (18)accounting rate of return 会计报酬率 \ \g Aa-}:
A (19)accounting reference date 会计参照日 o&Y
R\BI/
A (20)accounting reference period 会计参照期间 q>[}JtXK
A (21)accrual concept 应计概念 zA8Tp8(
A (22)accrual expenses 应计费用 N'YQ6U
A (23)acid test ration 速动比率(酸性测试比率) Tfw5i,{
A (24)acquisition 购置 U3t)yr h
A (25)acquisition accounting 收购会计 /@@?0xjX
A (26)activity based accounting 作业基础成本计算 UD^=@?^7
A (27)adjusting events 调整事项 [#+klP$
A (28)administrative expenses 行政管理费 cX|(/h,
W/
A (29)advice note 发货通知 ZV$!dHW/
A (30)amortization 摊销 '3
JVUHn
A (31)analytical review 分析性检查 lQG;WVqW
A (32)annual equivalent cost 年度等量成本法 [S?`OF12
A (33)annual report and accounts 年度报告和报表 oWBjPsQ
A (34)appraisal cost 检验成本 s"(F({J
A (35)appropriation account 盈余分配账户 YZz8xtM<2
A (36)articles of association 公司章程细则 pXK-,7-
A (37)assets 资产 spTIhZ
A (38)assets cover 资产保障 ~>rnq7j
A (39)asset value per share 每股资产价值 p)s*Cw
A (40)associated company 联营公司 9a]h;r8,9z
A (41)attainable standard 可达标准 rDC=rG
A (42)attributable profit 可归属利润 ,{BF`5bn|
A (43)audit 审计 ltOsl-OpR
A (44)audit report 审计报告 LNM#\fb
A (45)auditing standards 审计准则 /m h #o
A (46)authorized share capital 额定股本 {r:5\
A (47)available hours 可用小时 O@-(fyG
A (48)avoidable costs 可避免成本 c? >;UzM
B (49)back-to-back loan 易币贷款 )No> Q :t
B (50)backflush accounting 倒退成本计算 ~2O1$o u
B (51)bad debts 坏帐 v[<;z(7Qk
B (52)bad debts ratio 坏帐比率 ]~\%ANoi
B (53)bank charges 银行手续费 (4C_Ft*~j
B (54)bank overdraft 银行透支 UGQHwz
B (55)bank reconciliation 银行存款调节表 \8/$ZEom
B (56)bank statement 银行对账单 :Kk+wp}f#
B (57)bankruptcy 破产 nmClP
B (58)basis of apportionment 分摊基础 CMU\DO
B (59)batch 批量 7$7#z\VWu
B (60)batch costing 分批成本计算 Og2G0sWRf
B (61)beta factor B(市场)风险因素 2@:Ztt6~
B (62)bill 账单 t ]P^6jw'
B (63)bill of exchange 汇票 1!A'mkk8
B (64)bill of landing 提单 f#
sDG
B (65)bill of materials 用料预计单 0134mw%jk
B (66)bill payable 应付票据 B0m2SUC,H
B (67)bill receivable 应收票据 /v7o!D1G
B (68)bin card 存货记录卡 .r \g]
B (69)bonus 红利 }=s64O9j
B (70)book-keeping 薄记 <O4W!UVg
B (71)Boston classification 波士顿分类 M`,`2I A
B (72)breakeven chart 保本图 =
o_zsDv
B (73)breakeven point 保本点 (XQ:f|(
B (74)breaking-down time 复位时间 >?r8D48`
B (75)budget 预算 T49^
B (76)budget center 预算中心 &'W ~~ir
B (77)budget cost allowance 预算成本折让 eI=:z/pd
B (78)budget manual 预算手册 !Er)|YP
B (79)budget period 预算期间 Imz1"+E~
B (80)budgetary control 预算控制 Tr"Bz!
B (81)budgeted capacity 预算生产能力 m&
+V@H
B (82)burden 制造费用 P5oYv
B (83)business center 经营中心 `tJ"wpCf6
B (84)business entity 营业个体 Gr!@ih^
B (85)business unit 经营单位 dWVm'd
B (86)buy-out management 管理性购买产权 IAb-O
B (87)by-product 副产品 _PGS"O?j
C (88)called-up share capital 催缴股本 2\9OT>
C (89)capacity 生产能力 b^WF
R
C (90)capacity ratios 生产能力比率 qw
}.
QwPT
C (91)capital 资本 52' 0l>
C (92)capital assets pricing model 资本资产计价模式 Lo5CVlK
C (93)capital commitment 承诺资本 lh*
!f$2~
C (94)capital employed 已运用的资本 Sv[$.^mb
C (95)capital expenditure 资本支出 ]TSzT"_r~~
C (96)capital expenditure authorization 资本支出核准 $Sc;
C (97)capital expenditure control 资本支出控制 F 8 gw3
C (98)capital expenditure proposal 资本支出申请 l'kV
i
C (99)capital funding planning 资本基金筹集计划 :zsMkdU
C (100)capital gain 资本收益 E\*M4n\!
C (101)capital investment appraisal 资本投资评估 A9ZK :i7
C (102)capital maintenance 资本保全 }W5~89"
C (103)capital resource planning 资本资源计划 \>c
1Z5H>
C (104)capital surplus 资本盈余 a`8svo;VUO
C (105)capital turnover 资本周转率 4[n[Ch=lu
C (106)card 记录卡 %(izKJl q
C (107)cash 现金 _!^2A3c<
C (108)cash account 现金账户 RW^e#z>m"E
C (109)cash book 现金账薄 c<imqDf
C (110)cash cow 金牛产品 -e_B
C (111)cash flow 现金流量 V( 3rTDg
C (112)cash discounted 现金贴现 uF<\|y rFt
C (113)cash flow budget 现金流量预算 u^+
(5|
C (114)cash flow statement 现金流量表 T,5(JP(h3
C (115)cash ledger 现金分类账 o;'-^ LJ
C (116)cash limit 现金限额 oE$zOS&2
C (117)CCA 现时成本会计 HC(o;,spO
C (118)center 中心 RgLk AHA
C (119)changeover time 变更时间 b%|6y
C (120)chartered entity 特许经济个体 $QJ,V~
C (121)cheque 支票 \vp^[,SI
C (122)cheque register 支票登记薄 7*g'4p-
C (123)coin analysis 零钱分类 okLheF
C (124)classification 分类 >(eR0.x
C (125)clock card 工时卡 qaEWK0
C (126)code 代码 xqzB=0
C (127)commitment accounting 承诺确认会计 ./Wi(p{F
C (128)common cost 共同成本 +3o
4KB}
C (129)company limited by guarantee 有限担保责任公司 B}npom\tC