A (1)ABC 作业基础成本计算 JA W7Y:XB
A (2)absorbed overhead 已吸收制造费用 qZQm*q(jM
A (3)absorption costing 吸收成本计算 Fpt
tH?^
A (4)account 账户,报表 7ey| ~ u2
A (5)accounting postulate 会计假设 ?,v@H$)3_
A (6)accounting series release 会计公告文件 >yyu:dk-;
A (7)accounting valuation 会计计价 KW0KXO06a
A (8)account sale 承销清单 T5@t_D>8
A (9)accountability concept 经营责任概念 vr>J$
(F
A (10)accountancy 会计职业 3F6'3NvVc2
A (11)accountant 会计师 Q0 PqyobD
A (12)accounting 会计 q9zeN:><
A (13)agency cost 代理成本 uPFbKSJj
A (14)accounting bases 会计基础 YU 87l
A (15)accounting manual 会计手册 aF=;v*
A (16)accounting period 会计期间 WUDXx %
A (17)accounting policies 会计方针
N9c#N%cu
A (18)accounting rate of return 会计报酬率 Nf~B 1vkp
A (19)accounting reference date 会计参照日 acpc[ ^'
A (20)accounting reference period 会计参照期间 B_r:da CS:
A (21)accrual concept 应计概念 cP
21x<n
A (22)accrual expenses 应计费用 r|jBKq~
A (23)acid test ration 速动比率(酸性测试比率) qztL M?iV
A (24)acquisition 购置 " |
oW6@
A (25)acquisition accounting 收购会计 ;? o"{mbb
A (26)activity based accounting 作业基础成本计算 F7p`zf@O]
A (27)adjusting events 调整事项 8W.-Y|[5?
A (28)administrative expenses 行政管理费 n[-d~ Ce2{
A (29)advice note 发货通知 a.<!>o<t:
A (30)amortization 摊销 I7ySm12}
A (31)analytical review 分析性检查 H]lD*3b
A (32)annual equivalent cost 年度等量成本法 7
dG _E]&
A (33)annual report and accounts 年度报告和报表 BD ,3JDqT
A (34)appraisal cost 检验成本 |?fc]dl1]
A (35)appropriation account 盈余分配账户 k/xNqN(
A (36)articles of association 公司章程细则 v^IMN3^W
A (37)assets 资产 4.&et()}
A (38)assets cover 资产保障 I>3G"[t
A (39)asset value per share 每股资产价值 M+Y^ A7
A (40)associated company 联营公司 i];@ e]
A (41)attainable standard 可达标准 el0W0T
A (42)attributable profit 可归属利润 *u <@_Oa
A (43)audit 审计 ?y{"OuRf.
A (44)audit report 审计报告 B415{
A (45)auditing standards 审计准则
B gG+
A (46)authorized share capital 额定股本
$r)nvf`\
A (47)available hours 可用小时 dZbG#4oO
A (48)avoidable costs 可避免成本 xeHqC9Ou
B (49)back-to-back loan 易币贷款 PDh1*bf{u
B (50)backflush accounting 倒退成本计算 PJcz] <
B (51)bad debts 坏帐 `=foB-(zt
B (52)bad debts ratio 坏帐比率 fI( H
:
N
B (53)bank charges 银行手续费 X/wqfP
B (54)bank overdraft 银行透支 |Oaj
Jux
B (55)bank reconciliation 银行存款调节表 \-s'H:
B (56)bank statement 银行对账单 X"G3lG
B (57)bankruptcy 破产 fm% Y*<Y"
B (58)basis of apportionment 分摊基础 j#XU\G
B (59)batch 批量 mCpoaGV_
B (60)batch costing 分批成本计算 2|^bDg;W+u
B (61)beta factor B(市场)风险因素 ~Urj:l
B (62)bill 账单 z[, `
B (63)bill of exchange 汇票
u RNc9
B (64)bill of landing 提单 P(r}<SM
B (65)bill of materials 用料预计单 Z.0^:rVp~
B (66)bill payable 应付票据 0r\hX6 k
B (67)bill receivable 应收票据 4a~9?}V :
B (68)bin card 存货记录卡 Q Pa&kl
B (69)bonus 红利 :@X@8j":
B (70)book-keeping 薄记
I1(,
J
B (71)Boston classification 波士顿分类 ?G-a:'1!
6
B (72)breakeven chart 保本图 T+/Gz'
B (73)breakeven point 保本点 eVWnD,'
B (74)breaking-down time 复位时间 D9&FCCiUE
B (75)budget 预算 dkf?lmC+M
B (76)budget center 预算中心 c~Hq.K$d
B (77)budget cost allowance 预算成本折让 ~F]- +|
B (78)budget manual 预算手册 ffyKAZ{]po
B (79)budget period 预算期间
L7*~8Y
B (80)budgetary control 预算控制 P8s'e_t
B (81)budgeted capacity 预算生产能力 WYE[H 9x1?
B (82)burden 制造费用 |5,q54d(K
B (83)business center 经营中心 s.I=H^ T
B (84)business entity 营业个体 Lp/]iZ @
B (85)business unit 经营单位 i_&&7.
B (86)buy-out management 管理性购买产权 7[V'3
B (87)by-product 副产品 jKu"Vi|j>
C (88)called-up share capital 催缴股本 /$x6//0If
C (89)capacity 生产能力 lBTgI"n=eK
C (90)capacity ratios 生产能力比率 SR S~ s
C (91)capital 资本 *$_<|
g)9
C (92)capital assets pricing model 资本资产计价模式 G"; yqG
C (93)capital commitment 承诺资本 XH2g: $
C (94)capital employed 已运用的资本 66%kq [
C (95)capital expenditure 资本支出 4 ITSDx
C (96)capital expenditure authorization 资本支出核准 #tBbvs+%
C (97)capital expenditure control 资本支出控制 * -Y|qS%
C (98)capital expenditure proposal 资本支出申请 =N
n 0)l
C (99)capital funding planning 资本基金筹集计划 gzHjD-g-<
C (100)capital gain 资本收益 *4[3?~_B#6
C (101)capital investment appraisal 资本投资评估 J74 nAC%J^
C (102)capital maintenance 资本保全
ZWVcCa 3
C (103)capital resource planning 资本资源计划 e}}xZ%$4|
C (104)capital surplus 资本盈余 w
>rglm&
C (105)capital turnover 资本周转率
<
v_ ?}
C (106)card 记录卡 $X-,6*
C (107)cash 现金 G#CWl ),=
C (108)cash account 现金账户 } `
C (109)cash book 现金账薄 &ze'V
, :
C (110)cash cow 金牛产品 |)IN20
C (111)cash flow 现金流量 DjL(-7'p
C (112)cash discounted 现金贴现 K#";!
C (113)cash flow budget 现金流量预算 R{6.O+j`
C (114)cash flow statement 现金流量表 E(
*$wD
C (115)cash ledger 现金分类账 }
ho8d+A
C (116)cash limit 现金限额 bU:"dqRm<
C (117)CCA 现时成本会计 :d! .E$S
C (118)center 中心 Kh w!+!(H
C (119)changeover time 变更时间 ZT_ EpT=1
C (120)chartered entity 特许经济个体 K22W=B)Ln
C (121)cheque 支票 i' |S
g
C (122)cheque register 支票登记薄 |2c '0Ibu
C (123)coin analysis 零钱分类 .Fh5:W N
C (124)classification 分类 haa [ob6T
C (125)clock card 工时卡 CWI(Q`((>
C (126)code 代码 fX} dh
9
C (127)commitment accounting 承诺确认会计 o &LNtl;
C (128)common cost 共同成本 >&U ]j*'4
C (129)company limited by guarantee 有限担保责任公司
6z=:x+m
