A (1)ABC 作业基础成本计算 !UD62yw~
A (2)absorbed overhead 已吸收制造费用 8=7u,t
A (3)absorption costing 吸收成本计算 uKqN
A (4)account 账户,报表 }(-R`.e;
A (5)accounting postulate 会计假设 xyx.1o
e!
A (6)accounting series release 会计公告文件 ehX
j.z
A (7)accounting valuation 会计计价 f{lg{gA(
A (8)account sale 承销清单 y'Xg"
A (9)accountability concept 经营责任概念 %#NaM\=8v
A (10)accountancy 会计职业 }Xs=x6Mj
A (11)accountant 会计师 .b vB8VOrW
A (12)accounting 会计 0z."6r
A (13)agency cost 代理成本 uG3t%CmN
A (14)accounting bases 会计基础 w&v_#\T
A (15)accounting manual 会计手册 '=x
A (16)accounting period 会计期间 (^eSm]<
A (17)accounting policies 会计方针 {t[j>_MYw
A (18)accounting rate of return 会计报酬率 9p(s FQ
[
A (19)accounting reference date 会计参照日 SPL72+S`,
A (20)accounting reference period 会计参照期间 W
k'()N
A (21)accrual concept 应计概念 fL"-K
A (22)accrual expenses 应计费用 QQ97BP7W
A (23)acid test ration 速动比率(酸性测试比率) xrO:Y!C?
A (24)acquisition 购置 s_K:h
A (25)acquisition accounting 收购会计 [Y*p
I&f
A (26)activity based accounting 作业基础成本计算 _p7c<$;
A (27)adjusting events 调整事项 FgRlxz
A (28)administrative expenses 行政管理费 K|Std)6
A (29)advice note 发货通知 E/LR(d_
A (30)amortization 摊销 ~LHG
A (31)analytical review 分析性检查 CIQo2~G
A (32)annual equivalent cost 年度等量成本法 VbK| VON[
A (33)annual report and accounts 年度报告和报表 1c,$D5#
A (34)appraisal cost 检验成本 Hbx=vLQ6
A (35)appropriation account 盈余分配账户 S8<O$^L^
A (36)articles of association 公司章程细则 zp"sM
z]
A (37)assets 资产 ^Ebaq`{V\'
A (38)assets cover 资产保障 *gu~7&yoP
A (39)asset value per share 每股资产价值 j$zw(EkN
A (40)associated company 联营公司 F)lDK.
A (41)attainable standard 可达标准 }9>W41
A (42)attributable profit 可归属利润 2M=
gpy
A (43)audit 审计 ,;H)CUe1"
A (44)audit report 审计报告 .5|wy<
A (45)auditing standards 审计准则 &K)c*'l
A (46)authorized share capital 额定股本 qJVW :$1
q
A (47)available hours 可用小时 +K;(H']Z<-
A (48)avoidable costs 可避免成本 ^{-J Y
B (49)back-to-back loan 易币贷款
N4}/n
B (50)backflush accounting 倒退成本计算 @xB"9s
B (51)bad debts 坏帐 MaXgy|yB1
B (52)bad debts ratio 坏帐比率 +Ld4e]
B (53)bank charges 银行手续费 O|#^ &d
B (54)bank overdraft 银行透支 <y \>[7Y
B (55)bank reconciliation 银行存款调节表 LnxJFc:1K
B (56)bank statement 银行对账单 lEANN u
B (57)bankruptcy 破产 yFshV\
B (58)basis of apportionment 分摊基础 -O\!IXG^
B (59)batch 批量 4iRcmsP
B (60)batch costing 分批成本计算 OYgD9T.8^
B (61)beta factor B(市场)风险因素 %-i2MK'A
B (62)bill 账单 {*`qL0u]^
B (63)bill of exchange 汇票 B@A3T8'
B (64)bill of landing 提单 8"LvkN/v^
B (65)bill of materials 用料预计单 +I5@Gys
B (66)bill payable 应付票据 4At%{E
B (67)bill receivable 应收票据 F.?^ko9d
B (68)bin card 存货记录卡 l^%Ez?-:s
B (69)bonus 红利 ( m\PcF
B (70)book-keeping 薄记 7z)Hq./3@
B (71)Boston classification 波士顿分类 7P?z{x':T
B (72)breakeven chart 保本图 {b"V7vn,
B (73)breakeven point 保本点 5K;jW
B (74)breaking-down time 复位时间 !BP/#
B (75)budget 预算 My76]\Psh
B (76)budget center 预算中心 yK_$6EtNKj
B (77)budget cost allowance 预算成本折让 cMsm[D{b
B (78)budget manual 预算手册 ^hq`dr|R=
B (79)budget period 预算期间 4H]Go~<
B (80)budgetary control 预算控制 gb|C592R5C
B (81)budgeted capacity 预算生产能力 vkOCyi?c
B (82)burden 制造费用 ux& WN ,
B (83)business center 经营中心 #O/ihRoaO
B (84)business entity 营业个体 -{>JF
B (85)business unit 经营单位 w
[D9Q=
B (86)buy-out management 管理性购买产权 "b8<C>wY
B (87)by-product 副产品 GP
<A v1
C (88)called-up share capital 催缴股本 /G9wW+1
C (89)capacity 生产能力 Z[RE|l{
C (90)capacity ratios 生产能力比率 xJa
C (91)capital 资本 =66dxU?}
C (92)capital assets pricing model 资本资产计价模式 1CU-^j
C (93)capital commitment 承诺资本 HbX>::J8
C (94)capital employed 已运用的资本 Jv %,v?
C (95)capital expenditure 资本支出 (xBS~}e
C (96)capital expenditure authorization 资本支出核准 UIi;&[
C (97)capital expenditure control 资本支出控制 C,P>7
C (98)capital expenditure proposal 资本支出申请 *R m>bLI
C (99)capital funding planning 资本基金筹集计划 >u
,Ac:
C (100)capital gain 资本收益 G<# 9`
C (101)capital investment appraisal 资本投资评估 HJo&snT3
C (102)capital maintenance 资本保全 PB_+:S^8
C (103)capital resource planning 资本资源计划 L%}k.)yev
C (104)capital surplus 资本盈余 2%'{f
C (105)capital turnover 资本周转率 ARGtWW~:
C (106)card 记录卡 Fo=Icvo
C (107)cash 现金 (,
/`*GC
C (108)cash account 现金账户 3s<~}&"
C (109)cash book 现金账薄 7#SXqyP[
C (110)cash cow 金牛产品 [fiB!G]?
C (111)cash flow 现金流量 5 >S#ew
C (112)cash discounted 现金贴现 qT$;ZV
#
C (113)cash flow budget 现金流量预算 z
Rd^Uks
C (114)cash flow statement 现金流量表 RSC^R}a5
C (115)cash ledger 现金分类账 rkugV&BhV
C (116)cash limit 现金限额 ON.C%-T-
C (117)CCA 现时成本会计 h.d-a/
C (118)center 中心 C#d.3t
C (119)changeover time 变更时间 0}C> e`<'
C (120)chartered entity 特许经济个体 l\xcR]O
C (121)cheque 支票 FNL[6.!PV
C (122)cheque register 支票登记薄 `U?"
{;j
{
C (123)coin analysis 零钱分类 E #q
gt9
C (124)classification 分类 epuN~T
C (125)clock card 工时卡 Ri=:=oF(
C (126)code 代码 @iwVU]j
C (127)commitment accounting 承诺确认会计 r"sK
@
C (128)common cost 共同成本 0tyoH3o/d
C (129)company limited by guarantee 有限担保责任公司 _&)^a)Nu