A (1)ABC 作业基础成本计算 9(V12gn+lk
A (2)absorbed overhead 已吸收制造费用 \]
1qAFB5
A (3)absorption costing 吸收成本计算 #(=8
RA:@
A (4)account 账户,报表 DD{-xCCR
A (5)accounting postulate 会计假设 P>j^w# $n
A (6)accounting series release 会计公告文件 2+ m%f "
A (7)accounting valuation 会计计价 s]@()?.E$
A (8)account sale 承销清单 Ii FeO
A (9)accountability concept 经营责任概念 XEl -5-M"
A (10)accountancy 会计职业 E<] O,z;F
A (11)accountant 会计师 e:D8.h+ &}
A (12)accounting 会计 la+ RK
A (13)agency cost 代理成本 #q#C_"
A (14)accounting bases 会计基础 Dukvi;\
A (15)accounting manual 会计手册 K[r <-6TS
A (16)accounting period 会计期间 C@1B?OfJ
A (17)accounting policies 会计方针 ;5Spdi4w
A (18)accounting rate of return 会计报酬率 BJC$KmGk
A (19)accounting reference date 会计参照日 yq]= +X>(
A (20)accounting reference period 会计参照期间 jkTC/9AE|
A (21)accrual concept 应计概念 1k"<
T7K
A (22)accrual expenses 应计费用 ^,O%E;g^#
A (23)acid test ration 速动比率(酸性测试比率)
rO4R6A
A (24)acquisition 购置 7vZtEwC)n
A (25)acquisition accounting 收购会计 AQ+MjS,
A (26)activity based accounting 作业基础成本计算 HueGARS
A (27)adjusting events 调整事项 L8R{W0Zr>!
A (28)administrative expenses 行政管理费 $r+ _ Y/
A (29)advice note 发货通知 ~;$,h
ET
A (30)amortization 摊销 W'lejOiw
A (31)analytical review 分析性检查 %n?&#_G|
A (32)annual equivalent cost 年度等量成本法 uIh68UM
A (33)annual report and accounts 年度报告和报表 *WMI<w~_
A (34)appraisal cost 检验成本 cH>@ZFTF
A (35)appropriation account 盈余分配账户 =`<9N %
A (36)articles of association 公司章程细则 s R/z)U_
A (37)assets 资产 m-?hHd O
A (38)assets cover 资产保障 [~_)]"pU
A (39)asset value per share 每股资产价值 5?l8;xe`{f
A (40)associated company 联营公司 jEh Px
A (41)attainable standard 可达标准 + q*WY*gX
A (42)attributable profit 可归属利润 Z?JR 6;@W
A (43)audit 审计 {0L.,T~g+[
A (44)audit report 审计报告 ' _ZiZ4O
A (45)auditing standards 审计准则 +%Z#!1u
A (46)authorized share capital 额定股本 yK+1C6 8A
A (47)available hours 可用小时 !#&`1cYX
A (48)avoidable costs 可避免成本 Z-%zR'-?*
B (49)back-to-back loan 易币贷款 J sP<etX
B (50)backflush accounting 倒退成本计算 iy!SqC
B (51)bad debts 坏帐 s#cb wDT
B (52)bad debts ratio 坏帐比率 Yw(O}U 5e
B (53)bank charges 银行手续费 Q&5s,)w-
B (54)bank overdraft 银行透支 @tT2o@2Y^
B (55)bank reconciliation 银行存款调节表 VEsIhjQ
B (56)bank statement 银行对账单 L`3;9r O
B (57)bankruptcy 破产 c,j[ix
B (58)basis of apportionment 分摊基础 Tfq7<<0$N
B (59)batch 批量 WU$l@:Yo
B (60)batch costing 分批成本计算 qt{lZ_$
B (61)beta factor B(市场)风险因素 (zr 2b
B (62)bill 账单 Lm&BT)*
B (63)bill of exchange 汇票 v`r![QpYf
B (64)bill of landing 提单 TI/5'Oke$
B (65)bill of materials 用料预计单 ]A&pX AM
B (66)bill payable 应付票据 =O%Hf bx
B (67)bill receivable 应收票据 *Z8qd{.$q
B (68)bin card 存货记录卡 gCV+amP
B (69)bonus 红利 d%Ls'[Y^_0
B (70)book-keeping 薄记 3p1U,B}
B (71)Boston classification 波士顿分类 WhT5N E9t
B (72)breakeven chart 保本图 U3**x 5F_
B (73)breakeven point 保本点 0fJz[;dV>n
B (74)breaking-down time 复位时间 0gRm LX
B (75)budget 预算 XjXz#0nR
B (76)budget center 预算中心 7 !F -.kG
B (77)budget cost allowance 预算成本折让 BaVooN~C
B (78)budget manual 预算手册 #=V\WQb
B (79)budget period 预算期间 8,@0~2fz#
B (80)budgetary control 预算控制 Hk
f<.U
B (81)budgeted capacity 预算生产能力 eC3 ~| G_O
B (82)burden 制造费用 6bDizS}
B (83)business center 经营中心 x,NV{uG$n
B (84)business entity 营业个体 ;I 9g;}
B (85)business unit 经营单位 w2SN=X~#
B (86)buy-out management 管理性购买产权 Skg}/Ek
B (87)by-product 副产品
: al
,zxs
C (88)called-up share capital 催缴股本 S2jn pf}
C (89)capacity 生产能力 +'/C(5y)0X
C (90)capacity ratios 生产能力比率 XL7||9,(h
C (91)capital 资本 dY{qdQQ}
C (92)capital assets pricing model 资本资产计价模式 dv Vz#
C (93)capital commitment 承诺资本 " +M0lGTB
C (94)capital employed 已运用的资本 B [IWgvB(e
C (95)capital expenditure 资本支出 ?bAv{1dvT=
C (96)capital expenditure authorization 资本支出核准 .?`8B9w
C (97)capital expenditure control 资本支出控制 3#? 53s
C (98)capital expenditure proposal 资本支出申请 KV)if'
C (99)capital funding planning 资本基金筹集计划 cd|/ 4L 6
C (100)capital gain 资本收益 pAws{3(Q
C (101)capital investment appraisal 资本投资评估 |It&1f z}
C (102)capital maintenance 资本保全 Ft^X[5G4L
C (103)capital resource planning 资本资源计划 v|M
T^.
C (104)capital surplus 资本盈余 j&u/T
C (105)capital turnover 资本周转率 ix hF,F
C (106)card 记录卡 1N[9\Yi
C (107)cash 现金 }_B Ni;H
C (108)cash account 现金账户 '#C5m#v
C (109)cash book 现金账薄 U.WXh(`%
C (110)cash cow 金牛产品 a!EW[|[Q
C (111)cash flow 现金流量
H $V`,=H
C (112)cash discounted 现金贴现 0|<9eD \I=
C (113)cash flow budget 现金流量预算 l"1*0jgBw
C (114)cash flow statement 现金流量表 u#y#(1
=
C (115)cash ledger 现金分类账 OIK46 D6?.
C (116)cash limit 现金限额 zGdYk-H3TH
C (117)CCA 现时成本会计 0(>3L :
C (118)center 中心 ({zWyl
C (119)changeover time 变更时间 on;>iKta9
C (120)chartered entity 特许经济个体 *aJO5 &w<T
C (121)cheque 支票 f@gvDo]Y
C (122)cheque register 支票登记薄 =W&m{F96
C (123)coin analysis 零钱分类 jK".iqx2L
C (124)classification 分类 { 1_ <\ ~J
C (125)clock card 工时卡 Be9,m!on
C (126)code 代码 XG! 6[o;
C (127)commitment accounting 承诺确认会计 (d/!M
n6L
C (128)common cost 共同成本 /M JI^\CA
C (129)company limited by guarantee 有限担保责任公司 :`4F0
