A (1)ABC 作业基础成本计算 zjUQ]
A (2)absorbed overhead 已吸收制造费用 %!\=$ s}g
A (3)absorption costing 吸收成本计算 y
tY\&m
A (4)account 账户,报表 ^^v3iCT
A (5)accounting postulate 会计假设 E,m|E]WP
A (6)accounting series release 会计公告文件 ~
=u8H
A (7)accounting valuation 会计计价 aE'nW_f
A (8)account sale 承销清单 Yd3lL:M
A (9)accountability concept 经营责任概念 >2s6Y
A (10)accountancy 会计职业 ^(TCUY~f&
A (11)accountant 会计师 :XY%@n
A (12)accounting 会计 '^)'q\v'k
A (13)agency cost 代理成本
GUu8 N
A (14)accounting bases 会计基础 {O>Td9
A (15)accounting manual 会计手册 w<B
S
A (16)accounting period 会计期间 0Ye/
A (17)accounting policies 会计方针 X}Q4;='C-
A (18)accounting rate of return 会计报酬率 8~(,qU8- N
A (19)accounting reference date 会计参照日 }p?,J8=-
A (20)accounting reference period 会计参照期间 M1eh4IVE?
A (21)accrual concept 应计概念 ^Z)7Z%
O
A (22)accrual expenses 应计费用 n
=-vOa%
A (23)acid test ration 速动比率(酸性测试比率) >l 0aME@-0
A (24)acquisition 购置 _-vlN
A (25)acquisition accounting 收购会计 DPf].i#
A (26)activity based accounting 作业基础成本计算 _qE9]mU
A (27)adjusting events 调整事项 9C \}bT
A (28)administrative expenses 行政管理费 >c0leT
A (29)advice note 发货通知 &n| <NF
A (30)amortization 摊销 j(y<oxh
A (31)analytical review 分析性检查 s#5#WNzP
A (32)annual equivalent cost 年度等量成本法 _t-6m2A
A (33)annual report and accounts 年度报告和报表 l0G{{R0Y
A (34)appraisal cost 检验成本 yr+QV:oVA
A (35)appropriation account 盈余分配账户 C1{Q 4(K%
A (36)articles of association 公司章程细则 h.?<(I
A (37)assets 资产 }m<+tn
3m
A (38)assets cover 资产保障 Z><+4
'
A (39)asset value per share 每股资产价值
#om Gj&
A (40)associated company 联营公司 Ia%cc
L=
A (41)attainable standard 可达标准 Vb?wwx7=
A (42)attributable profit 可归属利润 BW;@Gq@N
A (43)audit 审计 }uMu8)Q
A (44)audit report 审计报告 2`Bb9&ut>
A (45)auditing standards 审计准则 aO$0[-A
A (46)authorized share capital 额定股本 5:38}p9`
A (47)available hours 可用小时 C)m@/w
A (48)avoidable costs 可避免成本 06HU6d,
B (49)back-to-back loan 易币贷款 jy~hLEt7
B (50)backflush accounting 倒退成本计算
zr ez*
B (51)bad debts 坏帐 r } Wdj
B (52)bad debts ratio 坏帐比率 8o:h/F
B (53)bank charges 银行手续费 2.nT k
B (54)bank overdraft 银行透支 AM?ZhM
B (55)bank reconciliation 银行存款调节表
T^e
D
B (56)bank statement 银行对账单 {KSLB8gtL
B (57)bankruptcy 破产 x(>XM:|
B (58)basis of apportionment 分摊基础 @B0fRG y
B (59)batch 批量 <,O|fY%
B (60)batch costing 分批成本计算 y=9fuGL6
B (61)beta factor B(市场)风险因素 !]R>D{""
B (62)bill 账单 +mG"m hF
B (63)bill of exchange 汇票 .&5 3sJ0{
B (64)bill of landing 提单 KYkS^v
B (65)bill of materials 用料预计单 ,&,XcbJ
B (66)bill payable 应付票据 ug}u>vQ>
B (67)bill receivable 应收票据 Zah<e6L
B (68)bin card 存货记录卡 %d:cC:`
B (69)bonus 红利 _l)3pm6
B (70)book-keeping 薄记 Lwtp,.)pR
B (71)Boston classification 波士顿分类 L7lpOy4k
B (72)breakeven chart 保本图 !*DYdqQ/
B (73)breakeven point 保本点 }`Wo(E}O
B (74)breaking-down time 复位时间 QX?moW6UW
B (75)budget 预算 D
Q4O
B (76)budget center 预算中心 SIM>Lz
B (77)budget cost allowance 预算成本折让 Y A+R!t:F{
B (78)budget manual 预算手册 DQObHB8L
B (79)budget period 预算期间 mb_6f:Qh3
B (80)budgetary control 预算控制 "WY5Pzsi:
B (81)budgeted capacity 预算生产能力 V,B
ol(wY
B (82)burden 制造费用 T
g(\7Kq
B (83)business center 经营中心 dM}c-=w`
B (84)business entity 营业个体 B{`K?e0
B (85)business unit 经营单位 -m,Y6
B (86)buy-out management 管理性购买产权 c;KMox/
B (87)by-product 副产品 t0<RtIh9e
C (88)called-up share capital 催缴股本 ~"bBwPI
C (89)capacity 生产能力 sOz
{spA
C (90)capacity ratios 生产能力比率 uQ
]ZMc
C (91)capital 资本 3 q8S
C (92)capital assets pricing model 资本资产计价模式 ,y0 &E8Z
C (93)capital commitment 承诺资本 xA;)02
C (94)capital employed 已运用的资本 y'6l fThT
C (95)capital expenditure 资本支出
Bvj
C (96)capital expenditure authorization 资本支出核准 _^?_Vb
C (97)capital expenditure control 资本支出控制 wKcuIc$
C (98)capital expenditure proposal 资本支出申请 8YPX8d8u
C (99)capital funding planning 资本基金筹集计划 VeEa17g&
C (100)capital gain 资本收益 lP4s"8E`h
C (101)capital investment appraisal 资本投资评估 c8zok `\P_
C (102)capital maintenance 资本保全 @G>eCj
C (103)capital resource planning 资本资源计划 5%K|dYv^^
C (104)capital surplus 资本盈余 $qpW?<>,0
C (105)capital turnover 资本周转率 hBz>E 4mEv
C (106)card 记录卡 /&qE,>hd.+
C (107)cash 现金 D{6BX-Dw.
C (108)cash account 现金账户 5l
d?N2<8/
C (109)cash book 现金账薄 Nw,|4S
C (110)cash cow 金牛产品 r_8;aPL
C (111)cash flow 现金流量 `Y!8,(5#
C (112)cash discounted 现金贴现 =Y^K
C (113)cash flow budget 现金流量预算 M`iE'x
C (114)cash flow statement 现金流量表 {a2Gb
C (115)cash ledger 现金分类账 D\-DsT.H
C (116)cash limit 现金限额 00-2u~D&
C (117)CCA 现时成本会计 h*hkl#
C (118)center 中心 c<Ud[x.
C (119)changeover time 变更时间 _9=cxwi<w
C (120)chartered entity 特许经济个体 c[3x>f0
C (121)cheque 支票 [Ak0kH>
C (122)cheque register 支票登记薄 SEWdhthP
C (123)coin analysis 零钱分类 s[7/w[&
C (124)classification 分类 %ol1WG 9
C (125)clock card 工时卡 5)rN#_BKj
C (126)code 代码 /,<s9
:
C (127)commitment accounting 承诺确认会计 jW^]N$>
C (128)common cost 共同成本 ww+,G
nV
C (129)company limited by guarantee 有限担保责任公司 M`9|8f,!a