A (1)ABC 作业基础成本计算 +oBf\!{cW
A (2)absorbed overhead 已吸收制造费用 -"u}lCz>
A (3)absorption costing 吸收成本计算 |M#b`g$JO,
A (4)account 账户,报表 "5%G[MB
A (5)accounting postulate 会计假设 pBiC
A (6)accounting series release 会计公告文件 !I]fNTv<
A (7)accounting valuation 会计计价 %75|+((fC
A (8)account sale 承销清单 9=@j]g|
A (9)accountability concept 经营责任概念 #9O
*@
A (10)accountancy 会计职业 rJ ?Y~Q
A (11)accountant 会计师 yw"FI!M
A (12)accounting 会计 YNc%[S[u^1
A (13)agency cost 代理成本 r
Efk5R
A (14)accounting bases 会计基础 2/=CrK
A (15)accounting manual 会计手册 &tw.]3
A (16)accounting period 会计期间 B<DvH"+$
A (17)accounting policies 会计方针 /ivt 8Uiw
A (18)accounting rate of return 会计报酬率 ?VEJk,/k
A (19)accounting reference date 会计参照日 SEXe
K2v
A (20)accounting reference period 会计参照期间 <8 Nh dCO6
A (21)accrual concept 应计概念 ;j=/2vU~@
A (22)accrual expenses 应计费用 'e02rqip{
A (23)acid test ration 速动比率(酸性测试比率) mA(K`"Bfh
A (24)acquisition 购置 'P32G?1C&p
A (25)acquisition accounting 收购会计 U
4%d#
A (26)activity based accounting 作业基础成本计算 ,$Qa]UN5Q
A (27)adjusting events 调整事项 d~C
YZ
A (28)administrative expenses 行政管理费 ncb?iJ/b^
A (29)advice note 发货通知 rmUTl
A (30)amortization 摊销 c_}i(H
Q
A (31)analytical review 分析性检查 1""9+4
A (32)annual equivalent cost 年度等量成本法 |@]J*Kh
A (33)annual report and accounts 年度报告和报表 :N\*;>
A (34)appraisal cost 检验成本 ,d)!&y
A (35)appropriation account 盈余分配账户 8HX(1nNj}
A (36)articles of association 公司章程细则 3m#v|52oj
A (37)assets 资产 qWKpnofa
A (38)assets cover 资产保障 LkMhS0?(T
A (39)asset value per share 每股资产价值 QUb#;L@okn
A (40)associated company 联营公司 \v9IbU*js
A (41)attainable standard 可达标准 )b"H]"
A (42)attributable profit 可归属利润 zBay 3a
A (43)audit 审计 ?,%vndI
A (44)audit report 审计报告 @Rj&9/\L
A (45)auditing standards 审计准则 _zI95
A (46)authorized share capital 额定股本 mC
n,I
A (47)available hours 可用小时 UA>~xJp=
A (48)avoidable costs 可避免成本 dc5w_98o
B (49)back-to-back loan 易币贷款 N6cf`xye
B (50)backflush accounting 倒退成本计算 rK)So#'
B (51)bad debts 坏帐 Ul^/Dh
B (52)bad debts ratio 坏帐比率 ;{ XKZ}
B (53)bank charges 银行手续费 iN0pYqY*
B (54)bank overdraft 银行透支 C16MzrB}(N
B (55)bank reconciliation 银行存款调节表 gHQ[D|zu
B (56)bank statement 银行对账单 b(_PCVC
B (57)bankruptcy 破产 bRJYw6oA<
B (58)basis of apportionment 分摊基础 SOE#@{IXBa
B (59)batch 批量 SWD
v\Vr
B (60)batch costing 分批成本计算 2WIL0Siwl
B (61)beta factor B(市场)风险因素 Um)0jT
B (62)bill 账单 }C/u>89%q
B (63)bill of exchange 汇票 sDK
lbb
B (64)bill of landing 提单 M]!R}<]{
B (65)bill of materials 用料预计单 @ z#;O2
B (66)bill payable 应付票据 e-,U@_B
B (67)bill receivable 应收票据 !(*mcYA*W
B (68)bin card 存货记录卡 ~7Kqc\/H&I
B (69)bonus 红利 m}T^rX%m_
B (70)book-keeping 薄记 (BVLlOo?J
B (71)Boston classification 波士顿分类 &}nU#)IX
B (72)breakeven chart 保本图 Qpndi$2H!
B (73)breakeven point 保本点 Ra'0 ^4t
B (74)breaking-down time 复位时间 A)2vjM9}K
B (75)budget 预算 AEX]_1TG
B (76)budget center 预算中心 iH#~eg
B (77)budget cost allowance 预算成本折让 ^*`{W4e]
B (78)budget manual 预算手册 `x lsvK>
B (79)budget period 预算期间 H?sl_3-#
B (80)budgetary control 预算控制 xoTS?7
B (81)budgeted capacity 预算生产能力 e,={!P"f
B (82)burden 制造费用 9hHQWv7TgK
B (83)business center 经营中心 )@Z
J3l.
B (84)business entity 营业个体 ({yuwH?tH
B (85)business unit 经营单位 $7a|
9s0
B (86)buy-out management 管理性购买产权 xQ>c.}J/i
B (87)by-product 副产品 %RL\t5TV
C (88)called-up share capital 催缴股本 6i(V+
C (89)capacity 生产能力 Ox8dnPcx
C (90)capacity ratios 生产能力比率
$Tfq9
C (91)capital 资本 (?J6vK}S
C (92)capital assets pricing model 资本资产计价模式 [`_&d7{-4b
C (93)capital commitment 承诺资本 <P'^olQ
C (94)capital employed 已运用的资本 9U>ID{
C (95)capital expenditure 资本支出 p^&' C_?
C (96)capital expenditure authorization 资本支出核准 hmtRs]7
C (97)capital expenditure control 资本支出控制 k~>9,=::d
C (98)capital expenditure proposal 资本支出申请 3P6pQm'.f
C (99)capital funding planning 资本基金筹集计划 P!,\V\TY]
C (100)capital gain 资本收益 xrA(#\}f$
C (101)capital investment appraisal 资本投资评估 tE]g*]o
C (102)capital maintenance 资本保全 <]b}R;9v
C (103)capital resource planning 资本资源计划 nSz Fs(]f
C (104)capital surplus 资本盈余 'X_iiR8n@p
C (105)capital turnover 资本周转率 ::uD%a zd
C (106)card 记录卡 X"(!\{ySI;
C (107)cash 现金 i)1E[jc{p!
C (108)cash account 现金账户 U>(5J,G
C (109)cash book 现金账薄 gd_w;{WP
C (110)cash cow 金牛产品 mq[(yR
C (111)cash flow 现金流量
t^&:45~Q
C (112)cash discounted 现金贴现 2}'qu)
C (113)cash flow budget 现金流量预算 {0lY\#qcE
C (114)cash flow statement 现金流量表 &jl'1mZ
C (115)cash ledger 现金分类账 rwtSn?0z"
C (116)cash limit 现金限额 _c['_HC
C (117)CCA 现时成本会计 V-}d-Y
C (118)center 中心 7,!Mmu
C (119)changeover time 变更时间 '/\@Mc4T
C (120)chartered entity 特许经济个体 %/oOM\}++
C (121)cheque 支票 ^8o'\V"m^
C (122)cheque register 支票登记薄 @?!/Pl49R
C (123)coin analysis 零钱分类 W([)b[-*
C (124)classification 分类 6]\F_Z41
C (125)clock card 工时卡 kN`[Q$B
C (126)code 代码 C(3yJzg>y
C (127)commitment accounting 承诺确认会计 r%xp^j}
C (128)common cost 共同成本 uwj/]#`
C (129)company limited by guarantee 有限担保责任公司 \_!FOUPz(