A (1)ABC 作业基础成本计算 e?=^;v%r
A (2)absorbed overhead 已吸收制造费用
4l45N6"
A (3)absorption costing 吸收成本计算 z}ddqZ27G$
A (4)account 账户,报表 i`$*Ty"x
A (5)accounting postulate 会计假设 8- %TC\:
A (6)accounting series release 会计公告文件 k<{{*
A (7)accounting valuation 会计计价 O[)kboY
A (8)account sale 承销清单 25[I=Z
dS
A (9)accountability concept 经营责任概念 z(^]J`+\
A (10)accountancy 会计职业 FXN/Yq
A (11)accountant 会计师 }\:NuTf
A (12)accounting 会计 0h\smqm
A (13)agency cost 代理成本 krvp&+uX
A (14)accounting bases 会计基础 bPt!yI:
A (15)accounting manual 会计手册 #c?j\Y9nz
A (16)accounting period 会计期间 2!J&+r
A (17)accounting policies 会计方针 bNNr]h8y-
A (18)accounting rate of return 会计报酬率 $ ,}E
A (19)accounting reference date 会计参照日 iv;Is[<o
A (20)accounting reference period 会计参照期间 *P2S6z2
A (21)accrual concept 应计概念 $!yW_HTx
A (22)accrual expenses 应计费用 'd$P`Vw:
A (23)acid test ration 速动比率(酸性测试比率) MgrLSKLT
A (24)acquisition 购置 (/j/>9iro
A (25)acquisition accounting 收购会计 cH?B[S;]
A (26)activity based accounting 作业基础成本计算 LS*y
A (27)adjusting events 调整事项 8Sh54H
A (28)administrative expenses 行政管理费 (HE9V]
A (29)advice note 发货通知 >X4u]>X
A (30)amortization 摊销 7 Vo$(kj
A (31)analytical review 分析性检查 ~W+kiTsD?
A (32)annual equivalent cost 年度等量成本法 /%TI??PGu
A (33)annual report and accounts 年度报告和报表 JYd 'Jp8bP
A (34)appraisal cost 检验成本 D9
|n)f
A (35)appropriation account 盈余分配账户 IrhA+)pdse
A (36)articles of association 公司章程细则 z hRB,1iG
A (37)assets 资产 LNpup`>`
A (38)assets cover 资产保障 E!l!OtFL
A (39)asset value per share 每股资产价值 0ANZAX5
A (40)associated company 联营公司 A
'5,LfTu
A (41)attainable standard 可达标准 E5xzy/ZQ
A (42)attributable profit 可归属利润 _EMwm&!
A (43)audit 审计 OF
v%B/O
A (44)audit report 审计报告 a8iQ4
A (45)auditing standards 审计准则 /1Q(b
A (46)authorized share capital 额定股本 ;y\IqiA{o
A (47)available hours 可用小时 xt%7@/hiE
A (48)avoidable costs 可避免成本 Hx*;jpy(2
B (49)back-to-back loan 易币贷款 F,MO@&ue"
B (50)backflush accounting 倒退成本计算 S.m{eur!,E
B (51)bad debts 坏帐 /bi[e9R
B (52)bad debts ratio 坏帐比率 J)
~L
B (53)bank charges 银行手续费 dEA
6
B (54)bank overdraft 银行透支 C/kW0V7
B (55)bank reconciliation 银行存款调节表 "C SC
B (56)bank statement 银行对账单 -
'W++tH=
B (57)bankruptcy 破产 uv(Sdiir8
B (58)basis of apportionment 分摊基础 G<f@#[$'
B (59)batch 批量 D+z?wuXk
B (60)batch costing 分批成本计算 %i-c0|,T4
B (61)beta factor B(市场)风险因素 GlT7b/JCG
B (62)bill 账单 2.zsCu4lj.
B (63)bill of exchange 汇票 Hp|_6hO 2
B (64)bill of landing 提单 6qaQ[XTxf
B (65)bill of materials 用料预计单 d%,eZXg'
B (66)bill payable 应付票据 muZ~*kMc
B (67)bill receivable 应收票据 5sJJGv#6
B (68)bin card 存货记录卡 j eX^}]x|%
B (69)bonus 红利 kg3EY<4i
B (70)book-keeping 薄记 k"]dK,,
B (71)Boston classification 波士顿分类 \\7ZWp\fN
B (72)breakeven chart 保本图 vIwCJN1C
B (73)breakeven point 保本点 "xHg qgFyO
B (74)breaking-down time 复位时间 ,7NZu0
B (75)budget 预算 0[*qY@m:Z
B (76)budget center 预算中心 Upd3-2kr&J
B (77)budget cost allowance 预算成本折让 [uls8
"^/j
B (78)budget manual 预算手册 >W`4aA
B (79)budget period 预算期间 JJ'.((
B (80)budgetary control 预算控制 ,@3$X=),E
B (81)budgeted capacity 预算生产能力 BT"42#7_
B (82)burden 制造费用
[P7N{l=I
B (83)business center 经营中心 \y)
B (84)business entity 营业个体 q51Uf_\/
B (85)business unit 经营单位 2e9es
B (86)buy-out management 管理性购买产权 ]=";IN:SU
B (87)by-product 副产品 pg%aI,
C (88)called-up share capital 催缴股本 +H#U~p$
C (89)capacity 生产能力 j;3[KLmuK%
C (90)capacity ratios 生产能力比率 iN0nw]_*
C (91)capital 资本 :!b'Vk
C (92)capital assets pricing model 资本资产计价模式 fUQ6Z,9
C (93)capital commitment 承诺资本 5~WGZc
C (94)capital employed 已运用的资本 '07P&g-
C (95)capital expenditure 资本支出 Yf~{I
-|`q
C (96)capital expenditure authorization 资本支出核准 eI:C
{0p=
C (97)capital expenditure control 资本支出控制 e `,ds~
C (98)capital expenditure proposal 资本支出申请 (tGY%oT"
C (99)capital funding planning 资本基金筹集计划 ?0oUS+lU
C (100)capital gain 资本收益 .]7Qu;L
C (101)capital investment appraisal 资本投资评估 H0SQ"?
C (102)capital maintenance 资本保全
$g+[yb7@
C (103)capital resource planning 资本资源计划 jR#~I@q^
C (104)capital surplus 资本盈余 Zg`Mz
_?
C (105)capital turnover 资本周转率 u(t#Ze~Y1
C (106)card 记录卡 >Ll$p0W
C (107)cash 现金
n>`as
C (108)cash account 现金账户
9*=W- v
C (109)cash book 现金账薄 1,~SS
C (110)cash cow 金牛产品 ~JDnKo
C (111)cash flow 现金流量 y>|{YWbp?
C (112)cash discounted 现金贴现 g
HbxgeL
C (113)cash flow budget 现金流量预算 k{$ ao
C (114)cash flow statement 现金流量表 %T9 sz4V
C (115)cash ledger 现金分类账 A7`1-#
C (116)cash limit 现金限额 UaV iI/ks
C (117)CCA 现时成本会计 ]
0m&(9
C (118)center 中心 -cm$[,b6
C (119)changeover time 变更时间 u% n*gcY
C (120)chartered entity 特许经济个体 v\"S
Gc
C (121)cheque 支票 CZt \JW+"
C (122)cheque register 支票登记薄 x5WW--YR+
C (123)coin analysis 零钱分类 u=/CRjot
C (124)classification 分类 4T<Lgb
C (125)clock card 工时卡 &gE 75B
C (126)code 代码 !\;FNu8_.
C (127)commitment accounting 承诺确认会计 ?EK?b
s
C (128)common cost 共同成本 &0 BdUU+:<
C (129)company limited by guarantee 有限担保责任公司 [kgdv6E