A (1)ABC 作业基础成本计算 6*l^1;U
A (2)absorbed overhead 已吸收制造费用
B .TB\j
A (3)absorption costing 吸收成本计算 /!}'t
A (4)account 账户,报表 v{i7h|e
A (5)accounting postulate 会计假设 n\I#CH0V
A (6)accounting series release 会计公告文件 r[.>P$U
A (7)accounting valuation 会计计价 ~Au,#7X)
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 #QvMVy
A (10)accountancy 会计职业 a"/#+=[
A (11)accountant 会计师
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A (12)accounting 会计 5dx&Qu'}ZS
A (13)agency cost 代理成本 vN4Qdpdb
A (14)accounting bases 会计基础 C^t(^9
A (15)accounting manual 会计手册 H9 C9P17
A (16)accounting period 会计期间 !$A 37j6
A (17)accounting policies 会计方针 iFSJL,QZ3
A (18)accounting rate of return 会计报酬率 p
<eC<dtu
A (19)accounting reference date 会计参照日 ~zm7?_"@]
A (20)accounting reference period 会计参照期间 .%'(9E
A (21)accrual concept 应计概念 GN#<
yv$av
A (22)accrual expenses 应计费用 xE}VTHFo'
A (23)acid test ration 速动比率(酸性测试比率) wn
Y$fT9
A (24)acquisition 购置 j4FeSGa
A (25)acquisition accounting 收购会计 sDgXU@
A (26)activity based accounting 作业基础成本计算 pqvOJ#?Q}=
A (27)adjusting events 调整事项 syx\gz
A (28)administrative expenses 行政管理费 ""O"
A (29)advice note 发货通知 ?^'
7+8C*J
A (30)amortization 摊销 . .QB~
A (31)analytical review 分析性检查 oR
N-xng
A (32)annual equivalent cost 年度等量成本法 E
'1+ Yq
A (33)annual report and accounts 年度报告和报表 ~mV"i7VX
A (34)appraisal cost 检验成本 >}~#>Ru
A (35)appropriation account 盈余分配账户 53 QfTP
A (36)articles of association 公司章程细则 @L84>3O
A (37)assets 资产 eLwTaW !C
A (38)assets cover 资产保障 :
H.
A (39)asset value per share 每股资产价值 6*9}4`
A (40)associated company 联营公司 [=uo1%
A (41)attainable standard 可达标准 gw+9x<e
A (42)attributable profit 可归属利润 "Th$#3
A (43)audit 审计 /Y[~-Y+!,
A (44)audit report 审计报告 0Q1FL MLV
A (45)auditing standards 审计准则 O#nR>1h
A (46)authorized share capital 额定股本 Dz
!fpE'L
A (47)available hours 可用小时 ;TQf5|R\K
A (48)avoidable costs 可避免成本 =U
OLT>!
B (49)back-to-back loan 易币贷款 Kzy/9
B (50)backflush accounting 倒退成本计算 n<Svwa}
B (51)bad debts 坏帐 D0Z\Vvy
B (52)bad debts ratio 坏帐比率 [#" =yzR<3
B (53)bank charges 银行手续费 O^LTD#}$a)
B (54)bank overdraft 银行透支 p6EDQwlf
B (55)bank reconciliation 银行存款调节表 ^IZ)#1U
B (56)bank statement 银行对账单 @Un/c:n
B (57)bankruptcy 破产 Y**|N8e
B (58)basis of apportionment 分摊基础 M_B:{%4
B (59)batch 批量 Nd:R"
p*8
B (60)batch costing 分批成本计算 IWVlrGyM
B (61)beta factor B(市场)风险因素 LW#
M
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B (62)bill 账单 x+? 9C
B (63)bill of exchange 汇票 LiDvaF:@L!
B (64)bill of landing 提单 fkfZ>D^1
B (65)bill of materials 用料预计单 #Z=tJ
B (66)bill payable 应付票据 #gQF'
B (67)bill receivable 应收票据 LCXO>MXN
B (68)bin card 存货记录卡 MB);!qy
B (69)bonus 红利 ;S$Ll*f>D
B (70)book-keeping 薄记 *, Ld/O;s
B (71)Boston classification 波士顿分类 G@!z$
B (72)breakeven chart 保本图 f<i7@%
B (73)breakeven point 保本点 >Sk[vI0Y
B (74)breaking-down time 复位时间 '2J0>Bla
B (75)budget 预算 ?tf&pgo
B (76)budget center 预算中心 "re-@Baw
B (77)budget cost allowance 预算成本折让 ^s7,_!.Pq
B (78)budget manual 预算手册 0m[dP
B (79)budget period 预算期间 sfp,Lq`
B (80)budgetary control 预算控制 Zr$d20M2A;
B (81)budgeted capacity 预算生产能力 1
Wg-x0R
B (82)burden 制造费用 J.*XXM- V
B (83)business center 经营中心 5FvOznK^e
B (84)business entity 营业个体 )!9Ifk
0KH
B (85)business unit 经营单位 \`'KlF2
B (86)buy-out management 管理性购买产权 5G}6;U Y
B (87)by-product 副产品 bTmL5}n
C (88)called-up share capital 催缴股本
;sdN-mb
C (89)capacity 生产能力 ;'T{li2
C (90)capacity ratios 生产能力比率 :L?_Y/K
C (91)capital 资本 {B$2"q/~
C (92)capital assets pricing model 资本资产计价模式 HgBJf~q~U
C (93)capital commitment 承诺资本 wn+FTqj
C (94)capital employed 已运用的资本 hPm>tV2X
C (95)capital expenditure 资本支出 KHiFJ_3
C (96)capital expenditure authorization 资本支出核准 1ZJ4*b n
C (97)capital expenditure control 资本支出控制 %:6?Y%`*[
C (98)capital expenditure proposal 资本支出申请 YZ#V#[j'^
C (99)capital funding planning 资本基金筹集计划 S^RUw
C (100)capital gain 资本收益 9pWy"h$H
C (101)capital investment appraisal 资本投资评估 :LJ7ru2
C (102)capital maintenance 资本保全 |fsm8t<~8
C (103)capital resource planning 资本资源计划 ";3*?/uM
C (104)capital surplus 资本盈余 I\P Bu$Ww
C (105)capital turnover 资本周转率 O0l^*nZ46t
C (106)card 记录卡 SDJH;c0
C (107)cash 现金 E+_&HG}a
C (108)cash account 现金账户 =y ]Jl,_.
C (109)cash book 现金账薄 O>r-]0DI[
C (110)cash cow 金牛产品 f*((;*n;
C (111)cash flow 现金流量 I d8wS!W`7
C (112)cash discounted 现金贴现 )-P!Ae_.v
C (113)cash flow budget 现金流量预算 y+mElG$F
C (114)cash flow statement 现金流量表 JV"NZvjN7d
C (115)cash ledger 现金分类账 _]#klL
C (116)cash limit 现金限额 Qez SJ
io
C (117)CCA 现时成本会计 =6 %|?5G
C (118)center 中心 54p tP
C (119)changeover time 变更时间 Ng<1Sd|MV
C (120)chartered entity 特许经济个体 Dk)}|GJ()"
C (121)cheque 支票 9G+f/
k
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C (122)cheque register 支票登记薄 7|YrdK<
C (123)coin analysis 零钱分类 HQVh+ (
C (124)classification 分类 Y)HbxFF`/
C (125)clock card 工时卡 "X1vZwK8N
C (126)code 代码 60B-ay0e$b
C (127)commitment accounting 承诺确认会计 _+QwREP
C (128)common cost 共同成本 pu;3nUH
C (129)company limited by guarantee 有限担保责任公司 kl7A^0Qrz