A (1)ABC 作业基础成本计算 6HK1?
A (2)absorbed overhead 已吸收制造费用 9PKXQp
A (3)absorption costing 吸收成本计算 7_2D4CI
A (4)account 账户,报表 VP
A+/5TW
A (5)accounting postulate 会计假设 3l<qcKKc
A (6)accounting series release 会计公告文件 JhFn"(O
A (7)accounting valuation 会计计价 62HA[cr&)
A (8)account sale 承销清单 G~5pMyOR
A (9)accountability concept 经营责任概念 Sh!c]r>\Q
A (10)accountancy 会计职业 !=:>y WQ
A (11)accountant 会计师 ^Q`5+
A (12)accounting 会计 fc3 nQp7
A (13)agency cost 代理成本 ^nPy(Q0
A (14)accounting bases 会计基础 M
v(Pp
A (15)accounting manual 会计手册 ndLEIqOY
A (16)accounting period 会计期间 M3-lL;!n
A (17)accounting policies 会计方针 !-}Q{<2@W
A (18)accounting rate of return 会计报酬率 u*@R`,Y
A (19)accounting reference date 会计参照日 Y|LL]@Lv
A (20)accounting reference period 会计参照期间 yDqwz[v b
A (21)accrual concept 应计概念 A:(|"<lA
A (22)accrual expenses 应计费用 z)C}}NH*!@
A (23)acid test ration 速动比率(酸性测试比率) ,pD sU @
A (24)acquisition 购置 0FcDO5ia
A (25)acquisition accounting 收购会计 rtS cQ
A (26)activity based accounting 作业基础成本计算 iXm&\.%
A (27)adjusting events 调整事项 &'/"=lK
A (28)administrative expenses 行政管理费 U*a#{C7"
A (29)advice note 发货通知 \]<R`YMV
A (30)amortization 摊销 /= ;,lC
A (31)analytical review 分析性检查 p"hO6b%V
A (32)annual equivalent cost 年度等量成本法 `$f`55e
A (33)annual report and accounts 年度报告和报表 o)5zvnu7
A (34)appraisal cost 检验成本 Zeg'\&w0s
A (35)appropriation account 盈余分配账户
Hy3J2p9.
A (36)articles of association 公司章程细则 hOB<6Tm[
A (37)assets 资产 )r46I$]>
A (38)assets cover 资产保障 KhWy
A (39)asset value per share 每股资产价值 hn2:@^=f
A (40)associated company 联营公司 w0g@ <(
3
A (41)attainable standard 可达标准 xH2'PEjFM
A (42)attributable profit 可归属利润 GG>53}7{
A (43)audit 审计 W\>O$IX^e
A (44)audit report 审计报告 ?Vg~7Eu0
A (45)auditing standards 审计准则 dQIF'==6
A (46)authorized share capital 额定股本 }BM`4/
A (47)available hours 可用小时 \L(jNN0_R
A (48)avoidable costs 可避免成本 ?-c|c_|$
B (49)back-to-back loan 易币贷款 01@WU1IN
B (50)backflush accounting 倒退成本计算 .fzyA5@l
B (51)bad debts 坏帐 G@DNV3Cc
B (52)bad debts ratio 坏帐比率 ZOfv\(iJ;
B (53)bank charges 银行手续费 MPUyu(-%{
B (54)bank overdraft 银行透支 /)TeG]Xg
B (55)bank reconciliation 银行存款调节表 :? B4q#]N
B (56)bank statement 银行对账单 qe&|6 M!
B (57)bankruptcy 破产 YA@?L!F
B (58)basis of apportionment 分摊基础 Xi"9y @
B (59)batch 批量 nX:E(9q7c
B (60)batch costing 分批成本计算 ]@9W19=P!P
B (61)beta factor B(市场)风险因素 5b rM..
B (62)bill 账单 H'3
pHb
B (63)bill of exchange 汇票 +>C2
6Q
B (64)bill of landing 提单 c<_1o!68
B (65)bill of materials 用料预计单 C2R"96M7q
B (66)bill payable 应付票据 dsw^$R}
B (67)bill receivable 应收票据 2T*kmDp
B (68)bin card 存货记录卡 K7C
<}y
B (69)bonus 红利 (KC08
B (70)book-keeping 薄记 g"sb0d9
B (71)Boston classification 波士顿分类
Ru`afjc
B (72)breakeven chart 保本图 gWHY7rv
B (73)breakeven point 保本点 @VP/kut
B (74)breaking-down time 复位时间 e*'bY;8lo
B (75)budget 预算 >A D!)&c
B (76)budget center 预算中心 XwEMF5[
B (77)budget cost allowance 预算成本折让 U $#^ e
B (78)budget manual 预算手册 vVtkB$]L
B (79)budget period 预算期间 <9>L^GgXA
B (80)budgetary control 预算控制 EB&hgz&_
B (81)budgeted capacity 预算生产能力 t'Yd+FK
B (82)burden 制造费用 i +@avoW
B (83)business center 经营中心 9HR1m3
B (84)business entity 营业个体 ]uhG&:
}
B (85)business unit 经营单位 P\ P=1NM
B (86)buy-out management 管理性购买产权 l1zPL3"u_^
B (87)by-product 副产品 w@2NXcmw
C (88)called-up share capital 催缴股本 Mm8_EjMp
C (89)capacity 生产能力 R5b,/>^'A
C (90)capacity ratios 生产能力比率 JUw|nUnl?
C (91)capital 资本 :@
&e~QP(
C (92)capital assets pricing model 资本资产计价模式 H8"RdKwg?
C (93)capital commitment 承诺资本 ([$KXfAi]h
C (94)capital employed 已运用的资本 Q-h< av9
C (95)capital expenditure 资本支出 IrRy1][Qr
C (96)capital expenditure authorization 资本支出核准
1y[~xxgE
C (97)capital expenditure control 资本支出控制 O~8jz
C (98)capital expenditure proposal 资本支出申请 >1I w!SO+
C (99)capital funding planning 资本基金筹集计划 ]
gHr
qi%
C (100)capital gain 资本收益 '`}D+IQ(j
C (101)capital investment appraisal 资本投资评估 `vt+VUNf
C (102)capital maintenance 资本保全 OkQ<
Sc
C (103)capital resource planning 资本资源计划 *RJD^hu
C (104)capital surplus 资本盈余 w@WtW8
p^
C (105)capital turnover 资本周转率 -d!84_d9
C (106)card 记录卡 zfUj%N
C (107)cash 现金 H '5zl^8
I
C (108)cash account 现金账户 zLr:zf l
C (109)cash book 现金账薄 -"Kjn`8
C (110)cash cow 金牛产品 i|H^&$|
C (111)cash flow 现金流量
T^8`ji
C (112)cash discounted 现金贴现 pPs TgGai
C (113)cash flow budget 现金流量预算 [EPRBK`=
C (114)cash flow statement 现金流量表 }c9RDpjh~
C (115)cash ledger 现金分类账 ow (YgM>t
C (116)cash limit 现金限额
*W |
C (117)CCA 现时成本会计 S5m.oHJI*
C (118)center 中心 Y"5FK
C (119)changeover time 变更时间 l-IA Q!d
C (120)chartered entity 特许经济个体 mtFC H
C (121)cheque 支票 BThrv$D}
C (122)cheque register 支票登记薄 #( 4)ps.
C (123)coin analysis 零钱分类 t:.X=/02
C (124)classification 分类 A\/DAVnI
C (125)clock card 工时卡 R90chl
C (126)code 代码 Jv
T#Fxj k
C (127)commitment accounting 承诺确认会计 \SmYxdU'>
C (128)common cost 共同成本 >PWDo
C (129)company limited by guarantee 有限担保责任公司 N
}z]OvnZH