A (1)ABC 作业基础成本计算 H5F\-&cq
A (2)absorbed overhead 已吸收制造费用 u K+9gTv
A (3)absorption costing 吸收成本计算 1R^XWAb
A (4)account 账户,报表 \}]=?}(
A (5)accounting postulate 会计假设 }.fZy&_
A (6)accounting series release 会计公告文件 ~Hp#6+
A (7)accounting valuation 会计计价 'qD'PLV
A (8)account sale 承销清单 ,)B~cic'u
A (9)accountability concept 经营责任概念 yoq\9* ?u^
A (10)accountancy 会计职业
u&?yPR
A (11)accountant 会计师 gNMKGf\Y
A (12)accounting 会计 wsdB;
6%$
A (13)agency cost 代理成本 =H.<"7
A (14)accounting bases 会计基础 Zpn*XG
A (15)accounting manual 会计手册 W07-JHV%
A (16)accounting period 会计期间 sK""
A (17)accounting policies 会计方针 \UkNE5
A (18)accounting rate of return 会计报酬率 e{qp!N1!
A (19)accounting reference date 会计参照日 PU]7c2.y
A (20)accounting reference period 会计参照期间
Y%n{`9=
A (21)accrual concept 应计概念 T_5*iwI
A (22)accrual expenses 应计费用 {y+v-v/#
A (23)acid test ration 速动比率(酸性测试比率) &Cx yP_
A (24)acquisition 购置 U#UVenp@
A (25)acquisition accounting 收购会计 RpaA)R,
A (26)activity based accounting 作业基础成本计算 M Z|c7f&`
A (27)adjusting events 调整事项
bSeL"
A (28)administrative expenses 行政管理费 SoM
]2^
A (29)advice note 发货通知 Wj
A (30)amortization 摊销 w'5dk3$"
A (31)analytical review 分析性检查 .H[
Lo>
A (32)annual equivalent cost 年度等量成本法 <Vr]2mw
A (33)annual report and accounts 年度报告和报表 Hjo:;s
A (34)appraisal cost 检验成本 =5s~$C
A (35)appropriation account 盈余分配账户 pO 7{3%
A (36)articles of association 公司章程细则 LzEE]i
A (37)assets 资产 $+)x)1
A (38)assets cover 资产保障 v0H>iKh7
A (39)asset value per share 每股资产价值 ~YT>:Np
A (40)associated company 联营公司 gl(6m`a>
A (41)attainable standard 可达标准 i+T0}M<
A (42)attributable profit 可归属利润 wzLiVe-
A (43)audit 审计 dTU.XgX)1^
A (44)audit report 审计报告 oN1wrf}Sh
A (45)auditing standards 审计准则 AIRVvW~($
A (46)authorized share capital 额定股本 a s<
q
A (47)available hours 可用小时 40l#'< y;
A (48)avoidable costs 可避免成本 7Hr4yh[j&
B (49)back-to-back loan 易币贷款 fi-&[llg
B (50)backflush accounting 倒退成本计算 *{D:1S
B (51)bad debts 坏帐 s_Ge22BZ
B (52)bad debts ratio 坏帐比率 5sV/N] !
B (53)bank charges 银行手续费 DT7-v4Zd
B (54)bank overdraft 银行透支 C}DG'z9
B (55)bank reconciliation 银行存款调节表 +D{*L0$D"
B (56)bank statement 银行对账单 ,[K)E
B (57)bankruptcy 破产 WHD/ s
B (58)basis of apportionment 分摊基础 [0,q7d?"
B (59)batch 批量 3K'o&>}L
B (60)batch costing 分批成本计算 OD@@O9
B (61)beta factor B(市场)风险因素 o._#=7|(
B (62)bill 账单 fb=$<0Ocj
B (63)bill of exchange 汇票 ^2?O+ =,F
B (64)bill of landing 提单 *IO;`k q,;
B (65)bill of materials 用料预计单 ZZ.0'
B (66)bill payable 应付票据 Ll E_{||h
B (67)bill receivable 应收票据 !^"!fuoNC
B (68)bin card 存货记录卡 z&HN>7
B (69)bonus 红利 !A^w6Q;`V
B (70)book-keeping 薄记 ?PxYS%D_L
B (71)Boston classification 波士顿分类 J'Mgj$T $
B (72)breakeven chart 保本图 Z=/L6Zb
B (73)breakeven point 保本点 %[bO\,
B (74)breaking-down time 复位时间 u>i+R"hi"
B (75)budget 预算 t%YX-@
B (76)budget center 预算中心 9Nbg@5(
B (77)budget cost allowance 预算成本折让 |9i/)LRXe
B (78)budget manual 预算手册 0|+hm^'_
B (79)budget period 预算期间 '8pPGh9D
B (80)budgetary control 预算控制 $^+KR]\q
B (81)budgeted capacity 预算生产能力 i\R\bv[9
B (82)burden 制造费用 m&jt[
B (83)business center 经营中心 Bw/H'Y
B (84)business entity 营业个体 #?|1~
HC
B (85)business unit 经营单位 @.
]K6qC
B (86)buy-out management 管理性购买产权 Vi-!E
B (87)by-product 副产品 [@?.}
!
C (88)called-up share capital 催缴股本 ][K8\
C (89)capacity 生产能力 g}og@UY7#
C (90)capacity ratios 生产能力比率 KL\=:iWA
C (91)capital 资本 ,["|wqM
C (92)capital assets pricing model 资本资产计价模式 6%hEs6-R
C (93)capital commitment 承诺资本 &/#Tk>:
C (94)capital employed 已运用的资本 j
]F3[gpc
C (95)capital expenditure 资本支出 YHv,Z|.w
C (96)capital expenditure authorization 资本支出核准 T+`GOFx
C (97)capital expenditure control 资本支出控制 $8 ww]}K
C (98)capital expenditure proposal 资本支出申请 <Phr`/
C (99)capital funding planning 资本基金筹集计划 `r0
qn'*
C (100)capital gain 资本收益 bFdg'_
C (101)capital investment appraisal 资本投资评估 ]=XL9MI
C (102)capital maintenance 资本保全 ]~x/8%e76
C (103)capital resource planning 资本资源计划 X%\6V;zR#
C (104)capital surplus 资本盈余 G;#t6bk
C (105)capital turnover 资本周转率 y42T.oK8c
C (106)card 记录卡 ^0?cyv\>LA
C (107)cash 现金 f7AJSHe
C (108)cash account 现金账户 ia.B@u1/
C (109)cash book 现金账薄 +#"Ic:
C (110)cash cow 金牛产品 Dq1XZ%8
C (111)cash flow 现金流量 v@1Jhns
C (112)cash discounted 现金贴现 FHPZQC8
C (113)cash flow budget 现金流量预算 *E q7r>[
C (114)cash flow statement 现金流量表 0+`*8G)
C (115)cash ledger 现金分类账 q@yabuN@,j
C (116)cash limit 现金限额 IG@&l0ARL
C (117)CCA 现时成本会计 u^.k"46hn
C (118)center 中心
jl%eO.
C (119)changeover time 变更时间 T{xo_u
{Q
C (120)chartered entity 特许经济个体 (zODV4,5k`
C (121)cheque 支票 }(IDPaJ
C (122)cheque register 支票登记薄
_;RD-kv
C (123)coin analysis 零钱分类 ! { aA*E{
C (124)classification 分类 (
w
C (125)clock card 工时卡 FQRcZpv;
C (126)code 代码 B{7/A[$%C
C (127)commitment accounting 承诺确认会计 ~a,'
C (128)common cost 共同成本 d(tf: @
C (129)company limited by guarantee 有限担保责任公司 WC; a