A (1)ABC 作业基础成本计算 . ,R4WA,
A (2)absorbed overhead 已吸收制造费用 )!sa)\E?
A (3)absorption costing 吸收成本计算 o:9$UV[
A (4)account 账户,报表 K$ AB} Fvc
A (5)accounting postulate 会计假设 iadk
H]w
A (6)accounting series release 会计公告文件 !oGQ8 e
A (7)accounting valuation 会计计价 ^j=bObaX
A (8)account sale 承销清单 a_{6Qdl
A (9)accountability concept 经营责任概念 4.'JLArw
A (10)accountancy 会计职业 aq kix"J
A (11)accountant 会计师 S=PJhAF
A (12)accounting 会计 F@EJtwLd5y
A (13)agency cost 代理成本 K}K)`bifw
A (14)accounting bases 会计基础 />F.Nsujy
A (15)accounting manual 会计手册 bE4HDq
34
A (16)accounting period 会计期间 JiA'BEJN
A (17)accounting policies 会计方针 SX_4=^
A (18)accounting rate of return 会计报酬率 5r7h=[N
A (19)accounting reference date 会计参照日 ,E9d\+j
A (20)accounting reference period 会计参照期间 8&."uEOOU
A (21)accrual concept 应计概念 + Kk@Q
A (22)accrual expenses 应计费用 2yxi= XWZ
A (23)acid test ration 速动比率(酸性测试比率) !.-.#<<_a
A (24)acquisition 购置 7kd|K
b(
A (25)acquisition accounting 收购会计 <[<247%
A (26)activity based accounting 作业基础成本计算 l;0y
-m1
A (27)adjusting events 调整事项 ~K`1
A (28)administrative expenses 行政管理费 uLK(F
B
A (29)advice note 发货通知 n| C|&
A (30)amortization 摊销 )5G QJ
iY
A (31)analytical review 分析性检查 ?wCs&tM
A (32)annual equivalent cost 年度等量成本法 q% EC
A (33)annual report and accounts 年度报告和报表 ?bI?GvSh
A (34)appraisal cost 检验成本 Q.ukY@L.'
A (35)appropriation account 盈余分配账户 L;yEz[#xaT
A (36)articles of association 公司章程细则 $"fzBM?5
A (37)assets 资产 s#P:6]Ar
A (38)assets cover 资产保障 -l[
jEJS}
A (39)asset value per share 每股资产价值 ox4W$YdMG
A (40)associated company 联营公司 RUX8qT(Z
A (41)attainable standard 可达标准 $eX*
A (42)attributable profit 可归属利润 zo44^=~%
A (43)audit 审计 A{(T'/~"
A (44)audit report 审计报告 lwJip IO
A (45)auditing standards 审计准则 ls @5^g
A (46)authorized share capital 额定股本 wT/6aJoX
A (47)available hours 可用小时 u>o<tw%Y
A (48)avoidable costs 可避免成本 n1 v,#GE
B (49)back-to-back loan 易币贷款 yoU2AMH2D^
B (50)backflush accounting 倒退成本计算 GA@ Ue9
B (51)bad debts 坏帐 G#lg|# -#
B (52)bad debts ratio 坏帐比率 5Eal1Qu
B (53)bank charges 银行手续费 r0Z+RB^I
B (54)bank overdraft 银行透支 &^+3errO
B (55)bank reconciliation 银行存款调节表 WHk/$7_"i
B (56)bank statement 银行对账单 liD47}+
B (57)bankruptcy 破产 SUu >6'LN
B (58)basis of apportionment 分摊基础 GoD ?K C
B (59)batch 批量 @\PpA9ebg%
B (60)batch costing 分批成本计算 @yKZRwg
B (61)beta factor B(市场)风险因素 0x71%=4H^x
B (62)bill 账单 -[$&s FD
B (63)bill of exchange 汇票 ?4sJw:
B (64)bill of landing 提单 BKZ v9
B (65)bill of materials 用料预计单 v.b5iv 5
B (66)bill payable 应付票据 Mz\yPT;Y
B (67)bill receivable 应收票据
k*Pz&8|
B (68)bin card 存货记录卡 (YrR8
B (69)bonus 红利 r--;yEjWE
B (70)book-keeping 薄记 ytz8
=\p_b
B (71)Boston classification 波士顿分类 Lzz)n%y5
B (72)breakeven chart 保本图 \
u8,!) 4i
B (73)breakeven point 保本点 lM+ xU;
B (74)breaking-down time 复位时间 QT;
Va#a
B (75)budget 预算 gQR1$n0
B (76)budget center 预算中心 r{Z[xWIX
B (77)budget cost allowance 预算成本折让 IfB/O.;Kz
B (78)budget manual 预算手册 iokP
mV
B (79)budget period 预算期间 eJ:Yj
~X`<
B (80)budgetary control 预算控制 !o<ICHHH
B (81)budgeted capacity 预算生产能力 ((cb4IX
B (82)burden 制造费用 Xl?YBZ}
B (83)business center 经营中心
ob]dZ
B (84)business entity 营业个体 ]ViOr8u
B (85)business unit 经营单位 zp#:EZ
B (86)buy-out management 管理性购买产权 r`[B@
B (87)by-product 副产品 avBu a6i'
C (88)called-up share capital 催缴股本 3KT_AJ4}
C (89)capacity 生产能力 {U6"]f%
C (90)capacity ratios 生产能力比率 [ze/@29
C (91)capital 资本 !EM#m@kZ{
C (92)capital assets pricing model 资本资产计价模式 ~v\hIm3=m
C (93)capital commitment 承诺资本 ALAL( f`
C (94)capital employed 已运用的资本 ]?#
#))RUS
C (95)capital expenditure 资本支出 C
Oa.xyp
C (96)capital expenditure authorization 资本支出核准 Of#K:`1@
C (97)capital expenditure control 资本支出控制 Jh^8xI
,`C
C (98)capital expenditure proposal 资本支出申请 O4N-_Kfp/
C (99)capital funding planning 资本基金筹集计划 &SrGh$:X
C (100)capital gain 资本收益 CrO`=\
C (101)capital investment appraisal 资本投资评估 ~$ *`cO
C (102)capital maintenance 资本保全 *`1bc'umM;
C (103)capital resource planning 资本资源计划 Gql`>~
C (104)capital surplus 资本盈余 6y9C@5p}B
C (105)capital turnover 资本周转率 4
(8<w cL
C (106)card 记录卡 ?U JSxL
C (107)cash 现金 =%L@WVbM
C (108)cash account 现金账户 z{' 6f@]
C (109)cash book 现金账薄 K9*IA@xL
C (110)cash cow 金牛产品 |i u2&p >
C (111)cash flow 现金流量 c"qPTjY
C (112)cash discounted 现金贴现 cyHU\!Z*Zq
C (113)cash flow budget 现金流量预算 U$%|0@`~
C (114)cash flow statement 现金流量表 (M8hy4Ex
C (115)cash ledger 现金分类账 Ysl9f1>%
C (116)cash limit 现金限额 C/y(E|zC$
C (117)CCA 现时成本会计 -_HRqw,Z0
C (118)center 中心
(:l(_-O
C (119)changeover time 变更时间 *.3y2m,bZ
C (120)chartered entity 特许经济个体 ,m:6qdN
C (121)cheque 支票 |mvM@V;^8{
C (122)cheque register 支票登记薄 }>,CUz
C (123)coin analysis 零钱分类 {!y
<<u1
C (124)classification 分类 E#aZvE
C (125)clock card 工时卡 sNf
+ lga0
C (126)code 代码 F:
,#?
C (127)commitment accounting 承诺确认会计 )6 k1 P
C (128)common cost 共同成本 %}ixgs7*c0
C (129)company limited by guarantee 有限担保责任公司 M2L0c?