A (1)ABC 作业基础成本计算 %~YQlN
A (2)absorbed overhead 已吸收制造费用 ,Y2){8#l
A (3)absorption costing 吸收成本计算 !FJ_\UST0
A (4)account 账户,报表 /S)&d N`
A (5)accounting postulate 会计假设 aFwfF^\(|,
A (6)accounting series release 会计公告文件 %dA7`7j
A (7)accounting valuation 会计计价 K9f7,/
A (8)account sale 承销清单 >rzpYc'~w
A (9)accountability concept 经营责任概念 5}_DyoV
A (10)accountancy 会计职业 2[$` ]{U
A (11)accountant 会计师 YM]Z
L,8
A (12)accounting 会计 7(bE;(4
A (13)agency cost 代理成本 Q5
qQ%cu
A (14)accounting bases 会计基础 XP_V
A (15)accounting manual 会计手册 a+{95"4
A (16)accounting period 会计期间 NuKx{y}P
A (17)accounting policies 会计方针 jYJfo<
A (18)accounting rate of return 会计报酬率 U2VnACCUZs
A (19)accounting reference date 会计参照日 E[E[Za^Y
A (20)accounting reference period 会计参照期间 F6\r"63
A (21)accrual concept 应计概念 "M5&&\uT
A (22)accrual expenses 应计费用 h`$2/%?
A (23)acid test ration 速动比率(酸性测试比率) IEJp!P,E
A (24)acquisition 购置 $2\k| @)s
A (25)acquisition accounting 收购会计 sy.U]QG
A (26)activity based accounting 作业基础成本计算 kVb8 $Sp
A (27)adjusting events 调整事项 6sp?'GO`~
A (28)administrative expenses 行政管理费 [sH[bmLR
A (29)advice note 发货通知 Uw5`zl
A (30)amortization 摊销 _w>9Z>PR
A (31)analytical review 分析性检查 w/m~#`a
A (32)annual equivalent cost 年度等量成本法 4`+hX'
A (33)annual report and accounts 年度报告和报表 1u0NG)*f
A (34)appraisal cost 检验成本 r)Sw
V!b
A (35)appropriation account 盈余分配账户 <sq@[\l}a
A (36)articles of association 公司章程细则 g>*t"Rf:
A (37)assets 资产 a7UfRG
A (38)assets cover 资产保障 /IN/SZx
A (39)asset value per share 每股资产价值 <xeo9'k6&
A (40)associated company 联营公司 ,ZLg=
A (41)attainable standard 可达标准 mf)o1O&B
A (42)attributable profit 可归属利润 `[5QouPV
A (43)audit 审计 'F@#.Op`
A (44)audit report 审计报告 ~
-hH#5
A (45)auditing standards 审计准则 H:HJHd"W
A (46)authorized share capital 额定股本 kf<5`8
A (47)available hours 可用小时 ?5L.]Isa5
A (48)avoidable costs 可避免成本
1RF?
dv
B (49)back-to-back loan 易币贷款 i@M^9|Gh
B (50)backflush accounting 倒退成本计算 tgbr/eCoU
B (51)bad debts 坏帐 P$= Y 5
B (52)bad debts ratio 坏帐比率 e-#!3j!'
B (53)bank charges 银行手续费 `?ijKZ}y5
B (54)bank overdraft 银行透支 SlZ>N$E
B (55)bank reconciliation 银行存款调节表 4X &\/X
B (56)bank statement 银行对账单 ,@Izx
B (57)bankruptcy 破产 6M`N| %
B (58)basis of apportionment 分摊基础 " '/$ZpY
B (59)batch 批量 yS[Z%]bvU
B (60)batch costing 分批成本计算 g.d%z
B (61)beta factor B(市场)风险因素 &<E*W*b[
B (62)bill 账单 Ysk,9MR(F
B (63)bill of exchange 汇票 H `V3oS~}
B (64)bill of landing 提单 OxraaN`
B (65)bill of materials 用料预计单 @ 0RB.-
B (66)bill payable 应付票据 ?X.MKNbp
B (67)bill receivable 应收票据 6Q._zk
B (68)bin card 存货记录卡 1wa zJj=v
B (69)bonus 红利 xNh#= 6__9
B (70)book-keeping 薄记 Z;{3RWV
B (71)Boston classification 波士顿分类 &ns !\!
B (72)breakeven chart 保本图 < g<Lf[n$
B (73)breakeven point 保本点 R;_U BQ)
B (74)breaking-down time 复位时间 *$Df)iI6
B (75)budget 预算 -m:i~^
u
B (76)budget center 预算中心 heliL/
B (77)budget cost allowance 预算成本折让 <z*SO
a
B (78)budget manual 预算手册 pCQB<6&1N
B (79)budget period 预算期间 cia4!-#
B (80)budgetary control 预算控制 jy] hP?QG
B (81)budgeted capacity 预算生产能力 @JWoF^U
B (82)burden 制造费用 Xp=Y<`dX
B (83)business center 经营中心 3 G?^/nB
B (84)business entity 营业个体 yVyh'd:Ik
B (85)business unit 经营单位 _G!lQ)1
B (86)buy-out management 管理性购买产权 *JX)q
B (87)by-product 副产品 *@q+A1P7@
C (88)called-up share capital 催缴股本 d))(hk:
C (89)capacity 生产能力 Hb3+$vJ^
C (90)capacity ratios 生产能力比率 n7"e 79
C (91)capital 资本 G"=tQ$ZU
C (92)capital assets pricing model 资本资产计价模式
,x?H]a
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C (93)capital commitment 承诺资本 >o=3RB=Fh
C (94)capital employed 已运用的资本 7 N?x29
C (95)capital expenditure 资本支出 Oph4&Ip[w
C (96)capital expenditure authorization 资本支出核准 zv]-(<B
C (97)capital expenditure control 资本支出控制 zn T85#]\@
C (98)capital expenditure proposal 资本支出申请 %6}S'yL
C (99)capital funding planning 资本基金筹集计划 .F0V
C (100)capital gain 资本收益 pCz;km
C (101)capital investment appraisal 资本投资评估 2roPZj
C (102)capital maintenance 资本保全 sD$
\!7:b
C (103)capital resource planning 资本资源计划 :
5G3uN+\
C (104)capital surplus 资本盈余 )>atoA
C (105)capital turnover 资本周转率 _dj<xPO
C (106)card 记录卡 -L4AM%(9
C (107)cash 现金 AF1";duA
C (108)cash account 现金账户 6y,M+{
C (109)cash book 现金账薄 ,@=qaU
C (110)cash cow 金牛产品 Q/6T?{\U7
C (111)cash flow 现金流量 )EYsqj
C (112)cash discounted 现金贴现 n*^g^gp
C (113)cash flow budget 现金流量预算 K,[g<7X5
C (114)cash flow statement 现金流量表 aW7{T6.,
C (115)cash ledger 现金分类账 ;^:9huN
C (116)cash limit 现金限额 0K'lr;
C (117)CCA 现时成本会计 Jp
.Sow
C (118)center 中心 i+yqsYKO
C (119)changeover time 变更时间 $EbxV"b+
C (120)chartered entity 特许经济个体 13.v5 v,l
C (121)cheque 支票 >\K<q>*
C (122)cheque register 支票登记薄 =y8HOT}8
C (123)coin analysis 零钱分类 lnW/T --
C (124)classification 分类 `LnL d;Z
C (125)clock card 工时卡 $=$I^hV
C (126)code 代码 5j`"@C5;O
C (127)commitment accounting 承诺确认会计 %*<k5#Yq
C (128)common cost 共同成本 :tM|$TZ
C (129)company limited by guarantee 有限担保责任公司
D5)qmu