A (1)ABC 作业基础成本计算 W&(f&{A
A (2)absorbed overhead 已吸收制造费用 cS|VJWgTZ
A (3)absorption costing 吸收成本计算 gi]ZG
A (4)account 账户,报表 %M&3VQ9w
A (5)accounting postulate 会计假设 st/n"HQ
A (6)accounting series release 会计公告文件 :.iyR
A (7)accounting valuation 会计计价 EfiU$8y
A (8)account sale 承销清单 F
Z!J
A (9)accountability concept 经营责任概念 !gH9 ay
A (10)accountancy 会计职业 Y)XvlfJ,h?
A (11)accountant 会计师 Z0ReWrl;`
A (12)accounting 会计 *
OsU Y=;
A (13)agency cost 代理成本 gUVn;_
A (14)accounting bases 会计基础 !QEL"iJ6M'
A (15)accounting manual 会计手册 * Msr15
A (16)accounting period 会计期间 '#Dg8/r!
A (17)accounting policies 会计方针 A
+
0,i
A (18)accounting rate of return 会计报酬率 a3@w|KLt
A (19)accounting reference date 会计参照日 -2i\G .,J
A (20)accounting reference period 会计参照期间 }+RB
=#~o
A (21)accrual concept 应计概念 X=~V6m
A (22)accrual expenses 应计费用 }!)F9r@\
A (23)acid test ration 速动比率(酸性测试比率) |}[nH>
A (24)acquisition 购置 4h|dHXYZ
A (25)acquisition accounting 收购会计 DQJG,?e{
A (26)activity based accounting 作业基础成本计算 GXX+}=b7qO
A (27)adjusting events 调整事项 V U~Dk);Bv
A (28)administrative expenses 行政管理费 :0^s0l
A (29)advice note 发货通知 (/h5zCc/v
A (30)amortization 摊销 Yck~xt&]
A (31)analytical review 分析性检查 g4&jo_3:p
A (32)annual equivalent cost 年度等量成本法 H4<Nnd\
A (33)annual report and accounts 年度报告和报表 P<;7j?
A (34)appraisal cost 检验成本 N[U9d}Zv
A (35)appropriation account 盈余分配账户 Bct"X#W|&
A (36)articles of association 公司章程细则 x#8w6@iPQ
A (37)assets 资产 i0pU!`0
A (38)assets cover 资产保障 onte&Ed\
A (39)asset value per share 每股资产价值 D>sYPrf
A (40)associated company 联营公司 Hl7:*]l7b
A (41)attainable standard 可达标准 2KI!af[I
A (42)attributable profit 可归属利润 \u{8Bak0
A (43)audit 审计 YaY8 `M{
A (44)audit report 审计报告 HDIk9WC^
A (45)auditing standards 审计准则 Xl%0/o
A (46)authorized share capital 额定股本 I&]G
A (47)available hours 可用小时 u oVNK
A (48)avoidable costs 可避免成本 K7`YJp`i
B (49)back-to-back loan 易币贷款 =_pwA:z"A
B (50)backflush accounting 倒退成本计算 &ak6zM
B (51)bad debts 坏帐 z?ucIsbR
B (52)bad debts ratio 坏帐比率 ;D2E_!N
dt
B (53)bank charges 银行手续费 WDx
Mo`zT
B (54)bank overdraft 银行透支 UG[e//m
B (55)bank reconciliation 银行存款调节表 IcF@F>>
B (56)bank statement 银行对账单 $L}aQlA1JM
B (57)bankruptcy 破产 OX hAha`R
B (58)basis of apportionment 分摊基础 l]#
!+@
B (59)batch 批量 ?m"|QS!!K
B (60)batch costing 分批成本计算 Q9>U1]\
B (61)beta factor B(市场)风险因素 g+[kde;(^
B (62)bill 账单 "="O >
B (63)bill of exchange 汇票 raB+,Oi$G
B (64)bill of landing 提单 uV]ULm#,i
B (65)bill of materials 用料预计单 Vk}49O<K/
B (66)bill payable 应付票据 I6w~H?ul@*
B (67)bill receivable 应收票据 TD,nIgH`
B (68)bin card 存货记录卡 ^toAw8A=@0
B (69)bonus 红利 xtfRrX^
B (70)book-keeping 薄记 8{I"q[GZ
B (71)Boston classification 波士顿分类 %XRN]tsu
B (72)breakeven chart 保本图 |V&G81sM
B (73)breakeven point 保本点 3h=8"lRc
B (74)breaking-down time 复位时间 z,Lzgh
B (75)budget 预算 OtUrGQP
B (76)budget center 预算中心 }ot"Sx\.
B (77)budget cost allowance 预算成本折让 y?z\L
B (78)budget manual 预算手册 [ygF0
-3ND
B (79)budget period 预算期间 &Cro2|KZhG
B (80)budgetary control 预算控制 2(#Ks's?
B (81)budgeted capacity 预算生产能力 iI?{"}BZ
B (82)burden 制造费用 HFtf
B (83)business center 经营中心 cCdX0@hY
B (84)business entity 营业个体 lrEj/"M
B (85)business unit 经营单位
6m`{Z`c$
B (86)buy-out management 管理性购买产权 J !#Zi#8sF
B (87)by-product 副产品 )
ly
^Ox
C (88)called-up share capital 催缴股本 UQ8bN I7
C (89)capacity 生产能力 +]!lS7nsW
C (90)capacity ratios 生产能力比率 #MgvG
,
C (91)capital 资本 |:q/Dt@
C (92)capital assets pricing model 资本资产计价模式 i g71/'D
C (93)capital commitment 承诺资本 S`q%ypy
C (94)capital employed 已运用的资本 ^^?q$1k6r*
C (95)capital expenditure 资本支出 _N#&psQzw
C (96)capital expenditure authorization 资本支出核准 #}yTDBt
C (97)capital expenditure control 资本支出控制 H7&xLYQ2
C (98)capital expenditure proposal 资本支出申请 #$ 1$T
C (99)capital funding planning 资本基金筹集计划 ]qktj=p
C (100)capital gain 资本收益 v%91k
C (101)capital investment appraisal 资本投资评估 W)=%mdxW0
C (102)capital maintenance 资本保全 9K"JYJ
q2
C (103)capital resource planning 资本资源计划 ST',4Oph5
C (104)capital surplus 资本盈余 v1.*IV5Y
C (105)capital turnover 资本周转率 "^rNr_
C (106)card 记录卡 H%i>L?J2 /
C (107)cash 现金 _"N\b%CkO
C (108)cash account 现金账户 PpOlt.yui
C (109)cash book 现金账薄 @u9Mks|{
C (110)cash cow 金牛产品 QZYU0;
VF
C (111)cash flow 现金流量 *"9<TSU%m
C (112)cash discounted 现金贴现 =nRuY'
C (113)cash flow budget 现金流量预算 Qi=*1QAkr
C (114)cash flow statement 现金流量表 's%q
C (115)cash ledger 现金分类账 %'ZN`XftG
C (116)cash limit 现金限额 - r#K#v3
C (117)CCA 现时成本会计 8A2z 5Aa
C (118)center 中心 1/iE`Si
C (119)changeover time 变更时间 bXdY\&fE
C (120)chartered entity 特许经济个体 R
UXCq`)"<
C (121)cheque 支票 284zmZZ
C (122)cheque register 支票登记薄 j}WByaZ&
C (123)coin analysis 零钱分类 ?d-70pm
C (124)classification 分类 o/p-!
C (125)clock card 工时卡 0i@:KYP
C (126)code 代码 .iv3q?8.b
C (127)commitment accounting 承诺确认会计 ;e{5)@h$
C (128)common cost 共同成本 7_)|I?
=0d
C (129)company limited by guarantee 有限担保责任公司 bLS&H[fK