A (1)ABC 作业基础成本计算 vY4}vHH2
A (2)absorbed overhead 已吸收制造费用 ,qB@agjvo<
A (3)absorption costing 吸收成本计算 ?)<zzL",
A (4)account 账户,报表 Z-}A"n
A (5)accounting postulate 会计假设 N
uF?:L[
A (6)accounting series release 会计公告文件 ^u90N>Dvq
A (7)accounting valuation 会计计价 hDg"?{
A (8)account sale 承销清单 (u@X5O(a
A (9)accountability concept 经营责任概念 @+Nf@LJ
A (10)accountancy 会计职业 "ig)7X+Wz|
A (11)accountant 会计师 !%(kMN
A (12)accounting 会计 XLYGhM
A (13)agency cost 代理成本 OqH3.@eK
A (14)accounting bases 会计基础 -~J5aG[@~>
A (15)accounting manual 会计手册 !YO'u'4<aK
A (16)accounting period 会计期间 PD^ 6Ywn>s
A (17)accounting policies 会计方针 M.qv'zV`xG
A (18)accounting rate of return 会计报酬率 7z\#"~(.
A (19)accounting reference date 会计参照日 rN .8-
A (20)accounting reference period 会计参照期间 icVB?M,m
A (21)accrual concept 应计概念 )3|a_
A (22)accrual expenses 应计费用 ;2?fz@KZ
A (23)acid test ration 速动比率(酸性测试比率) 1x##b[LC
A (24)acquisition 购置 :YX5%6
A (25)acquisition accounting 收购会计
(t@!0_5
A (26)activity based accounting 作业基础成本计算 F4V) 0)G
A (27)adjusting events 调整事项 Xyz/CZPi
A (28)administrative expenses 行政管理费 p,(W?.ZDN?
A (29)advice note 发货通知 z wwJyy%/
A (30)amortization 摊销 23houS
A (31)analytical review 分析性检查 QAl4w)F
A (32)annual equivalent cost 年度等量成本法 nHF~a?|FT
A (33)annual report and accounts 年度报告和报表 e6 <9`Xg
A (34)appraisal cost 检验成本 5~[][VV^
A (35)appropriation account 盈余分配账户 5V/]7>b1
A (36)articles of association 公司章程细则
T^$`Z.
A (37)assets 资产 o7PS1qcya<
A (38)assets cover 资产保障 ?djH!
A (39)asset value per share 每股资产价值 5w~J"P6jg
A (40)associated company 联营公司 eqOT@~H
A (41)attainable standard 可达标准 Ix(,gDN
A (42)attributable profit 可归属利润 ESFJN}Q%0.
A (43)audit 审计 %'X7T^uE
A (44)audit report 审计报告 ?} E
M
,
A (45)auditing standards 审计准则 d|W=_7z
A (46)authorized share capital 额定股本 .>}Z3jUrf
A (47)available hours 可用小时 Be\@n xV[
A (48)avoidable costs 可避免成本 k1P'Q&Na
B (49)back-to-back loan 易币贷款 >-3>Rjo>
B (50)backflush accounting 倒退成本计算 R S>qP;V*-
B (51)bad debts 坏帐 r AqS;@]0
B (52)bad debts ratio 坏帐比率 vwa*'C
B (53)bank charges 银行手续费 23'<R i
B (54)bank overdraft 银行透支 @li/Y6Wh
B (55)bank reconciliation 银行存款调节表 q^ &r<i
B (56)bank statement 银行对账单 sS4V(:3s
B (57)bankruptcy 破产 (m2_Eh;
B (58)basis of apportionment 分摊基础 A|U0e`Iw
B (59)batch 批量 oxI?7dy5
B (60)batch costing 分批成本计算 f+)LVT8p
B (61)beta factor B(市场)风险因素 x",ktE>9
B (62)bill 账单 +`$$^x
B (63)bill of exchange 汇票 w7q6v>
B (64)bill of landing 提单 68<W6z
B (65)bill of materials 用料预计单 1IT(5Mleb
B (66)bill payable 应付票据 '|Lv-7
B (67)bill receivable 应收票据 g2M1zRm;
B (68)bin card 存货记录卡 7>0/$i#'Vl
B (69)bonus 红利 /Ah'KN|EN
B (70)book-keeping 薄记 JnqP`kYbTE
B (71)Boston classification 波士顿分类
;"RyHow
B (72)breakeven chart 保本图 )7#3n(_np
B (73)breakeven point 保本点 '
0o^T 7C
B (74)breaking-down time 复位时间 5'`DrTOA
B (75)budget 预算 *.D{d0A
B (76)budget center 预算中心 }!|$;3t+c
B (77)budget cost allowance 预算成本折让 >'WTVj `
B (78)budget manual 预算手册 0pH$MkQ
B (79)budget period 预算期间 XJwgh y?(
B (80)budgetary control 预算控制 xh25 *y
B (81)budgeted capacity 预算生产能力 #i*PwgC%_
B (82)burden 制造费用 0G Q8}r
B (83)business center 经营中心 -QBM^L
B (84)business entity 营业个体 ,C_MB1u
B (85)business unit 经营单位 TT#V'r\
B (86)buy-out management 管理性购买产权 <*/Z>Z_c2
B (87)by-product 副产品 eE;j#2SEO
C (88)called-up share capital 催缴股本 \CS4aIp
C (89)capacity 生产能力 }w>UNGUMh
C (90)capacity ratios 生产能力比率 q @wX=
C (91)capital 资本 `fG<iBD
C (92)capital assets pricing model 资本资产计价模式 gv(MX
;B#
C (93)capital commitment 承诺资本 b+f
'
C (94)capital employed 已运用的资本 Qs8yJH`v
C (95)capital expenditure 资本支出 &
\"cV0
C (96)capital expenditure authorization 资本支出核准 ;'[?H0Jw'
C (97)capital expenditure control 资本支出控制 vD/l`Ib:
C (98)capital expenditure proposal 资本支出申请 C58B(Ndo
C (99)capital funding planning 资本基金筹集计划 uFlf#t
=
C (100)capital gain 资本收益 `/i/AZ{
C (101)capital investment appraisal 资本投资评估 t!B,%,Dp
C (102)capital maintenance 资本保全 :DuEv:;v
C (103)capital resource planning 资本资源计划 :w4N*lV-
C (104)capital surplus 资本盈余
Z}SqiT
C (105)capital turnover 资本周转率 *;F<Q!i&v
C (106)card 记录卡 IEkbVIA(
C (107)cash 现金 s%5XBI
C (108)cash account 现金账户 } ,Dk6w$
C (109)cash book 现金账薄 pY%KI
C (110)cash cow 金牛产品 ?hURNlR_Q
C (111)cash flow 现金流量 ``{GU}n
C (112)cash discounted 现金贴现 [`bK {Dq2
C (113)cash flow budget 现金流量预算 '9&@?P;
C (114)cash flow statement 现金流量表 +<B"g{dLuX
C (115)cash ledger 现金分类账 I,]q;lEMt
C (116)cash limit 现金限额 A\E ))b9+
C (117)CCA 现时成本会计 ;Cty"H,
C (118)center 中心 *#?9@0b@
C (119)changeover time 变更时间 EF9Y=(0|
C (120)chartered entity 特许经济个体 mGF)Ot R
C (121)cheque 支票 KO"+"1 .
C (122)cheque register 支票登记薄 ^\yz`b(A0
C (123)coin analysis 零钱分类 mW,b#'hy
C (124)classification 分类 Uw3wR!:
C (125)clock card 工时卡 @2_E9{ T
C (126)code 代码 XV)ctF4
C (127)commitment accounting 承诺确认会计 nCA~=[&H
C (128)common cost 共同成本 AOV{@b(
C (129)company limited by guarantee 有限担保责任公司 K;w]sN+I