A (1)ABC 作业基础成本计算 <a3XV
A (2)absorbed overhead 已吸收制造费用 9?6$ 2I
A (3)absorption costing 吸收成本计算 -*r';Mz;
A (4)account 账户,报表 s``L?9
A (5)accounting postulate 会计假设 8r,%! 70
A (6)accounting series release 会计公告文件 ["/x~\c'N
A (7)accounting valuation 会计计价 !!>G{
A (8)account sale 承销清单 7NEn+OI4
A (9)accountability concept 经营责任概念 ,' B=eY,
A (10)accountancy 会计职业 31Du@h8YX
A (11)accountant 会计师 dj]N59<
A (12)accounting 会计 g/gL
G:C
A (13)agency cost 代理成本
.[A S
A (14)accounting bases 会计基础 rP_)*)
A (15)accounting manual 会计手册 mg]dK p
A (16)accounting period 会计期间 w5\)di
A (17)accounting policies 会计方针 np(<Ap r
A (18)accounting rate of return 会计报酬率 N*W.V,6yH
A (19)accounting reference date 会计参照日 x N)Ck76
A (20)accounting reference period 会计参照期间
x$I>e
A (21)accrual concept 应计概念 OwUbm0)h^V
A (22)accrual expenses 应计费用 _>I5Ud8(-
A (23)acid test ration 速动比率(酸性测试比率) WF G/vzJ
A (24)acquisition 购置 @RW%EXKt
A (25)acquisition accounting 收购会计 3.Kdz}
A (26)activity based accounting 作业基础成本计算 \PJ89u0
A (27)adjusting events 调整事项 39#>C~BOl
A (28)administrative expenses 行政管理费 o~p^`5#
A (29)advice note 发货通知 4LLCb7/5lP
A (30)amortization 摊销 ^<-SW]x
A (31)analytical review 分析性检查 ipG+qj/=
A (32)annual equivalent cost 年度等量成本法 .+sIjd
A (33)annual report and accounts 年度报告和报表 r9[J3t*({~
A (34)appraisal cost 检验成本 ]vMft?
A (35)appropriation account 盈余分配账户 |.5d ^z
A (36)articles of association 公司章程细则 uDR(^T{g#
A (37)assets 资产 ;C'*Ui
A (38)assets cover 资产保障 wW~2]*n
A (39)asset value per share 每股资产价值 (X/JXu{
A (40)associated company 联营公司 qS>el3G
A (41)attainable standard 可达标准 cxV3Vrx@A
A (42)attributable profit 可归属利润 [PT}!X7h
A (43)audit 审计 E:AXnnGKO
A (44)audit report 审计报告 tEl_A"^e
A (45)auditing standards 审计准则 9L,T @#7
A (46)authorized share capital 额定股本 6*tGf`Pfdw
A (47)available hours 可用小时 :M16ijkx
A (48)avoidable costs 可避免成本 b.(^CYYQ
B (49)back-to-back loan 易币贷款 h.NA$E?7
B (50)backflush accounting 倒退成本计算 t [f]
B (51)bad debts 坏帐 &I8ZVtg
B (52)bad debts ratio 坏帐比率 $v,_8{ !
B (53)bank charges 银行手续费
Ox RzKT
B (54)bank overdraft 银行透支 ?uQpt(
B (55)bank reconciliation 银行存款调节表 :v`o="
B (56)bank statement 银行对账单 h1$,
B (57)bankruptcy 破产 .vg;K@{
B (58)basis of apportionment 分摊基础 Flsf5 Tr0
B (59)batch 批量 ZC"p^~U_e[
B (60)batch costing 分批成本计算 K2JS2Y]
B (61)beta factor B(市场)风险因素 V.qB3V$
B (62)bill 账单 Em;zi.Y+V
B (63)bill of exchange 汇票 P$Nwf,d2u
B (64)bill of landing 提单 70@:!HI]
B (65)bill of materials 用料预计单 ynhH5P|6,
B (66)bill payable 应付票据 X(~NpL R
B (67)bill receivable 应收票据 Q =Z-vTD+
B (68)bin card 存货记录卡 Y&nY]VV
B (69)bonus 红利 Ad(j&P
B (70)book-keeping 薄记 %5b2vrg~*
B (71)Boston classification 波士顿分类 ^+88z>
B (72)breakeven chart 保本图 yd$y\pN=<
B (73)breakeven point 保本点 sHNt>5p
B (74)breaking-down time 复位时间 6v-h!1p{u
B (75)budget 预算 *5^h>Vk/
B (76)budget center 预算中心 F{v+z8nW
B (77)budget cost allowance 预算成本折让 !U@[lBW
B (78)budget manual 预算手册 sNWj+T
B (79)budget period 预算期间 -O\`G<s%
B (80)budgetary control 预算控制 c(fwl`y!x
B (81)budgeted capacity 预算生产能力 ]'{<O3:7
B (82)burden 制造费用 9kcAMk1K
B (83)business center 经营中心 QM=X<?m/,=
B (84)business entity 营业个体 IsI\T8yfc
B (85)business unit 经营单位 ` 6PdMvF
B (86)buy-out management 管理性购买产权 b?z 8Yp6
B (87)by-product 副产品 TWMD
f
C (88)called-up share capital 催缴股本 O3S_P]{*ny
C (89)capacity 生产能力 D9h\=[%e
C (90)capacity ratios 生产能力比率 >354O6
C (91)capital 资本 K:mb$YJ&
C (92)capital assets pricing model 资本资产计价模式 JHcC}+H[
C (93)capital commitment 承诺资本 L49`=p<
C (94)capital employed 已运用的资本 h-V5&em"_
C (95)capital expenditure 资本支出 Jf2
C (96)capital expenditure authorization 资本支出核准 !I@"+oY<
C (97)capital expenditure control 资本支出控制 <S<(wFE@4
C (98)capital expenditure proposal 资本支出申请 h/d&P
C (99)capital funding planning 资本基金筹集计划 J*.qiUAgW
C (100)capital gain 资本收益 dLLF#N
C (101)capital investment appraisal 资本投资评估 vO 3fAB
C (102)capital maintenance 资本保全 VK8 5A
C (103)capital resource planning 资本资源计划 e(sQgtM6
C (104)capital surplus 资本盈余 Lf3:' n
C (105)capital turnover 资本周转率 Rh iiQ
C (106)card 记录卡 .pZwhb
C (107)cash 现金 tJc9R2
C (108)cash account 现金账户 }{s<!b
C (109)cash book 现金账薄 7^=O^!sa
C (110)cash cow 金牛产品 S~hNSw(-
C (111)cash flow 现金流量 OPar"z^EV
C (112)cash discounted 现金贴现 BDpeAF8z
C (113)cash flow budget 现金流量预算 xI$B",?(
C (114)cash flow statement 现金流量表 ~nw]q<7r
C (115)cash ledger 现金分类账 .Um.dXBYU
C (116)cash limit 现金限额 lCDXFy(E
C (117)CCA 现时成本会计 z6\Y& {
C (118)center 中心 C,.$g>)MZK
C (119)changeover time 变更时间 smJ%^'x
C (120)chartered entity 特许经济个体 *G^QS"%
C (121)cheque 支票 K_(o
D
O
C (122)cheque register 支票登记薄 7Q2"]f,$CQ
C (123)coin analysis 零钱分类 !ce5pA
C (124)classification 分类 L"9,K8
C (125)clock card 工时卡 #7GbG\
C (126)code 代码 ~]3y667
C (127)commitment accounting 承诺确认会计 ULj'DzlfH
C (128)common cost 共同成本 <rNCb;
C (129)company limited by guarantee 有限担保责任公司 4$C:r&K