A (1)ABC 作业基础成本计算 [wiB1{/Ls.
A (2)absorbed overhead 已吸收制造费用 V"2 G
A (3)absorption costing 吸收成本计算 <sM_zoprc
A (4)account 账户,报表 55UPd#E'
A (5)accounting postulate 会计假设 BA@M>j6d
A (6)accounting series release 会计公告文件 skTaIGRL
A (7)accounting valuation 会计计价 n9k
A (8)account sale 承销清单 ~Cw7.NA{3
A (9)accountability concept 经营责任概念 >, 'guaa
A (10)accountancy 会计职业 @,;h!vB*=
A (11)accountant 会计师 m\/) m
]wR
A (12)accounting 会计 6#K.n&=*
A (13)agency cost 代理成本 W/ WP }QM
A (14)accounting bases 会计基础 A
#m _w*
A (15)accounting manual 会计手册
"^ BA5
A (16)accounting period 会计期间 L:mE)Xq2
A (17)accounting policies 会计方针 % WXl*
A (18)accounting rate of return 会计报酬率 Z(tO]tQE
A (19)accounting reference date 会计参照日 4g}r+!T
A (20)accounting reference period 会计参照期间 <SOG?Lh~
A (21)accrual concept 应计概念 M8 \/[R\
A (22)accrual expenses 应计费用 :oC;.u<*8
A (23)acid test ration 速动比率(酸性测试比率) C.LAr~P
A (24)acquisition 购置 @qjN>PH~
A (25)acquisition accounting 收购会计 M"{*))O\-c
A (26)activity based accounting 作业基础成本计算 %6^nb'l'C
A (27)adjusting events 调整事项 BD}%RTeWKq
A (28)administrative expenses 行政管理费 j)@{_tv6;
A (29)advice note 发货通知 h6<i,1gQ1
A (30)amortization 摊销 y;4g>m
a0
A (31)analytical review 分析性检查 ?p 4iXHE
A (32)annual equivalent cost 年度等量成本法 bj 8pqw|;
A (33)annual report and accounts 年度报告和报表 tlg}"lY
A (34)appraisal cost 检验成本 l,(:~KH|
A (35)appropriation account 盈余分配账户 +~of#
A (36)articles of association 公司章程细则 Y8IC4:EO
A (37)assets 资产 a.JjbFL
A (38)assets cover 资产保障 CyHHV
A (39)asset value per share 每股资产价值 ,L~aa?Nb-
A (40)associated company 联营公司
cC|
A (41)attainable standard 可达标准 4b`Fi@J\
A (42)attributable profit 可归属利润 1q5S"=+W[
A (43)audit 审计 7IkEud
A (44)audit report 审计报告 @OUBo;/
A (45)auditing standards 审计准则 }lhk;#r
A (46)authorized share capital 额定股本 xN}f?
A (47)available hours 可用小时 gi5X,:[
A (48)avoidable costs 可避免成本 W?P4oKsql*
B (49)back-to-back loan 易币贷款 C2=PGq
B (50)backflush accounting 倒退成本计算 ~&F|g2:
B (51)bad debts 坏帐 x5pu+
-h
B (52)bad debts ratio 坏帐比率
#Z
`Tk)u/
B (53)bank charges 银行手续费 3vAP&i'I
B (54)bank overdraft 银行透支 S% Ky+0
B (55)bank reconciliation 银行存款调节表 fO^s4gWTg
B (56)bank statement 银行对账单 77aUuP7Iw
B (57)bankruptcy 破产 M2d&7>N
B (58)basis of apportionment 分摊基础 /-^J0f+l3
B (59)batch 批量 sKR%YK
"A
B (60)batch costing 分批成本计算 qvGmJN0
B (61)beta factor B(市场)风险因素 \T<F#a
B (62)bill 账单 }aXS MxCd
B (63)bill of exchange 汇票 4MW oGV9
B (64)bill of landing 提单 n
c~JAT#'
B (65)bill of materials 用料预计单 p}/D{|xO
B (66)bill payable 应付票据 @W
@,8e]c
B (67)bill receivable 应收票据 Bj><0
cNF
B (68)bin card 存货记录卡 ,D(Bg9C
B (69)bonus 红利 L>E{~yh
B (70)book-keeping 薄记 /n>vPJvz
B (71)Boston classification 波士顿分类 1{d;Ngx
B (72)breakeven chart 保本图 PvjZoF["
B (73)breakeven point 保本点 xw_$1
S
B (74)breaking-down time 复位时间 &?5)Jis:
B (75)budget 预算 _Ye.29
B (76)budget center 预算中心 8f)pf$v`
B (77)budget cost allowance 预算成本折让 sMUpkU-
B (78)budget manual 预算手册 p W5D!z
B (79)budget period 预算期间 ./0wt+
B (80)budgetary control 预算控制 (.
YSs
B (81)budgeted capacity 预算生产能力 h&d"| <
B (82)burden 制造费用 Vjo[rUW
B (83)business center 经营中心 ?2,D-3 {
B (84)business entity 营业个体 i1KjQ1\a +
B (85)business unit 经营单位 8@S]P0lk
B (86)buy-out management 管理性购买产权 5T( cy
B (87)by-product 副产品 S*J\YcqSC
C (88)called-up share capital 催缴股本 8Exky^OT|
C (89)capacity 生产能力 yIngenr$
C (90)capacity ratios 生产能力比率 ohJDu{V
C (91)capital 资本
@.}Y'`9L
C (92)capital assets pricing model 资本资产计价模式 r%X
M`;bQX
C (93)capital commitment 承诺资本 )Td{}vbIh
C (94)capital employed 已运用的资本 I!1+#0SG
C (95)capital expenditure 资本支出 J>;r(
j
C (96)capital expenditure authorization 资本支出核准 ! os@G
C (97)capital expenditure control 资本支出控制 3K/tB1
C (98)capital expenditure proposal 资本支出申请 2Kr>
93O
C (99)capital funding planning 资本基金筹集计划 /
z`tI
C (100)capital gain 资本收益 L;{{P7
C (101)capital investment appraisal 资本投资评估 2P@6Qe
?
C (102)capital maintenance 资本保全 5_L,7\5#
C (103)capital resource planning 资本资源计划 {TJBB/B1
C (104)capital surplus 资本盈余 9h)8Mq+M
C (105)capital turnover 资本周转率 cwtlOg
C (106)card 记录卡 VSV]6$~H
C (107)cash 现金 /4;A.r`;
C (108)cash account 现金账户 '
;nG4+K
C (109)cash book 现金账薄 uW#s;1H.)
C (110)cash cow 金牛产品 em )%U
C (111)cash flow 现金流量 |/%5~=%7
C (112)cash discounted 现金贴现 jA^Dk$
C (113)cash flow budget 现金流量预算 Yhm veV
C (114)cash flow statement 现金流量表 D Y4!RjJ47
C (115)cash ledger 现金分类账 |r)QkxdU,
C (116)cash limit 现金限额 HyKA+7}
C (117)CCA 现时成本会计 Yh@2m9
C (118)center 中心 Ej6ho 0_
C (119)changeover time 变更时间 p>3QW3<
C (120)chartered entity 特许经济个体 p$jAq~C
C (121)cheque 支票 ONy\/lu|
C (122)cheque register 支票登记薄 PN<VqtW
C (123)coin analysis 零钱分类 z\8s |!
C (124)classification 分类 Pi9?l>
C (125)clock card 工时卡 /cUu]#h
C (126)code 代码 1-PlRQs.1
C (127)commitment accounting 承诺确认会计 2 @T~VRy
C (128)common cost 共同成本 ;~d$OM
C (129)company limited by guarantee 有限担保责任公司 (&r`
l&0