A (1)ABC 作业基础成本计算 n
o
so* K7
A (2)absorbed overhead 已吸收制造费用 8:;]tt
A (3)absorption costing 吸收成本计算 Y?qUO2
A (4)account 账户,报表 *3KSOcQ
A (5)accounting postulate 会计假设 D$AvD7_
A (6)accounting series release 会计公告文件 ^;9<7h[l
A (7)accounting valuation 会计计价
;Nw)z
S
A (8)account sale 承销清单 'T|EwrS j
A (9)accountability concept 经营责任概念 js9^~:Tw
A (10)accountancy 会计职业 v5 @9
A (11)accountant 会计师 =axuL P))
A (12)accounting 会计 vGnFX0?h
A (13)agency cost 代理成本 e*yl _iW
A (14)accounting bases 会计基础 (HX
Ka]
[T
A (15)accounting manual 会计手册 ]8htL#C
A (16)accounting period 会计期间 va:<W H
A (17)accounting policies 会计方针 l;rA}?,.^
A (18)accounting rate of return 会计报酬率 ^`[<%.
A (19)accounting reference date 会计参照日 !rF1Remw
A (20)accounting reference period 会计参照期间 N^M6*,F,J
A (21)accrual concept 应计概念 #+N_wIP4
A (22)accrual expenses 应计费用 }U(bMo@;
A (23)acid test ration 速动比率(酸性测试比率) H#uN&^+H
A (24)acquisition 购置 "L;@qCfhO
A (25)acquisition accounting 收购会计 BIS .,
A (26)activity based accounting 作业基础成本计算 yEos$/*u-N
A (27)adjusting events 调整事项 jz~#K;3=,
A (28)administrative expenses 行政管理费 *8_Dn}u?Jx
A (29)advice note 发货通知 psse^rFg
A (30)amortization 摊销 m] yUcj{F
A (31)analytical review 分析性检查 73B[|J*
A (32)annual equivalent cost 年度等量成本法 Uq @].3nf
A (33)annual report and accounts 年度报告和报表 $@vB<(sk
A (34)appraisal cost 检验成本 XDAP[V
A (35)appropriation account 盈余分配账户 /i dI-
A (36)articles of association 公司章程细则 %gQUog
A (37)assets 资产 j
sD]v)LB
A (38)assets cover 资产保障 o:&8H>(hn]
A (39)asset value per share 每股资产价值 d!46`b$rd
A (40)associated company 联营公司 Bd 0oA
)i
A (41)attainable standard 可达标准 xC9{hXg!
A (42)attributable profit 可归属利润 spTz}p^\O
A (43)audit 审计 Qv`: E
A (44)audit report 审计报告 [y}h
A (45)auditing standards 审计准则 aOw#]pB|
A (46)authorized share capital 额定股本 8#HnV%|N
A (47)available hours 可用小时 6.a5%:
A (48)avoidable costs 可避免成本 op/_:#&'
B (49)back-to-back loan 易币贷款 MGq\\hLD\-
B (50)backflush accounting 倒退成本计算 i=*H|)
B (51)bad debts 坏帐 m+(g.mvK>
B (52)bad debts ratio 坏帐比率
XjCx`bX^<
B (53)bank charges 银行手续费 .zl[nx[9"D
B (54)bank overdraft 银行透支 nW*cqM%+
B (55)bank reconciliation 银行存款调节表 *N4/M%1P
B (56)bank statement 银行对账单 tcnO`0moK
B (57)bankruptcy 破产 Mtv{37k~
B (58)basis of apportionment 分摊基础 kYWnaY ^F
B (59)batch 批量 Dn@ZS _f
B (60)batch costing 分批成本计算 Yi,`uJKh
B (61)beta factor B(市场)风险因素 S~ Z<-@S
B (62)bill 账单 /t`,7y3T
B (63)bill of exchange 汇票 ?hGE[.(eh]
B (64)bill of landing 提单 I]i(
B+D
B (65)bill of materials 用料预计单 F\&{ >&
B (66)bill payable 应付票据 M)!"R [V
B (67)bill receivable 应收票据 ~Kt1%&3{a?
B (68)bin card 存货记录卡 NtM ?Jh
B (69)bonus 红利 kX+9U"`
C
B (70)book-keeping 薄记 Sgv_YoD?-
B (71)Boston classification 波士顿分类 kW2DKr-[
B (72)breakeven chart 保本图 vb?.`B_>&
B (73)breakeven point 保本点 ~c<8;,cjYR
B (74)breaking-down time 复位时间 NA/`LaJ
B (75)budget 预算
8AFc=Wx
B (76)budget center 预算中心 }eW<P079
B (77)budget cost allowance 预算成本折让 54Rp0otv
B (78)budget manual 预算手册 +v
3:\#
B (79)budget period 预算期间 wggB^ }~
B (80)budgetary control 预算控制 >qOG^{&x
B (81)budgeted capacity 预算生产能力 Axns
B (82)burden 制造费用 eUZk|be
B (83)business center 经营中心 ?T_MP
"
B (84)business entity 营业个体 #+p-
B (85)business unit 经营单位 gSw4\ R
B (86)buy-out management 管理性购买产权 ,b&hLht
B (87)by-product 副产品 YC8IwyL'
C (88)called-up share capital 催缴股本 \QC{38}
C (89)capacity 生产能力 &z1U0uk
C (90)capacity ratios 生产能力比率 [tof+0Y6
C (91)capital 资本 ,pI9=e@O/z
C (92)capital assets pricing model 资本资产计价模式 [|1I.AZ{
C (93)capital commitment 承诺资本 +a^gC
C (94)capital employed 已运用的资本 6 5dMv*{
C (95)capital expenditure 资本支出 gN/>y1{a
C (96)capital expenditure authorization 资本支出核准 7@>/O)>(AS
C (97)capital expenditure control 资本支出控制 f$\O:E=
C (98)capital expenditure proposal 资本支出申请 2/r8
%Sq
C (99)capital funding planning 资本基金筹集计划 ]"HaE-`%
C (100)capital gain 资本收益 wpYk
`Lr
C (101)capital investment appraisal 资本投资评估 ,>rvl P
C (102)capital maintenance 资本保全 ; veD?|
C (103)capital resource planning 资本资源计划 7`;f<QNo
C (104)capital surplus 资本盈余 mN}szW,
C (105)capital turnover 资本周转率 j\IdB:}j
C (106)card 记录卡 nOL.%
C (107)cash 现金 5 | , b
C (108)cash account 现金账户 qE[YZ(/f0&
C (109)cash book 现金账薄 7~QI4'e
C (110)cash cow 金牛产品 D0xQXC3$`
C (111)cash flow 现金流量 c/tB_]
C (112)cash discounted 现金贴现 4>0q0}J=5
C (113)cash flow budget 现金流量预算 t!3N|`x
C (114)cash flow statement 现金流量表 f0sGE5
C (115)cash ledger 现金分类账 vio>P-2Eho
C (116)cash limit 现金限额 U< Xdhgo?
C (117)CCA 现时成本会计 CA0XcLiFt
C (118)center 中心 clV^Xg8D
C (119)changeover time 变更时间 }' AY#g
C (120)chartered entity 特许经济个体 )h]#:,pm
C (121)cheque 支票 O1\Hx8^
C (122)cheque register 支票登记薄 _C?Wk:Y@
C (123)coin analysis 零钱分类 /m"/#; ^l
C (124)classification 分类 N
$]er'`
C (125)clock card 工时卡 XP?jsBE
C (126)code 代码 |A'I!Jm
C (127)commitment accounting 承诺确认会计 RSym9t90t
C (128)common cost 共同成本 4($"4>BA
C (129)company limited by guarantee 有限担保责任公司 Ha-]U:Vcx