A (1)ABC 作业基础成本计算 '%O\E{h
A (2)absorbed overhead 已吸收制造费用 B}5XRgq
A (3)absorption costing 吸收成本计算 ~%G Ssm\J
A (4)account 账户,报表 u
N&M\(
A (5)accounting postulate 会计假设 ~y%7w5%Un
A (6)accounting series release 会计公告文件 /O"0L/hc
^
A (7)accounting valuation 会计计价 %0(>!SY
A (8)account sale 承销清单 R7t
bxC
A (9)accountability concept 经营责任概念 p,^>*/O>
A (10)accountancy 会计职业 zf")|9j
A (11)accountant 会计师 +}]wLM}\UF
A (12)accounting 会计 d.1Q~&`
A (13)agency cost 代理成本 _^3@PM>
A (14)accounting bases 会计基础 ~p!QSRu~,b
A (15)accounting manual 会计手册 %>NRna
A (16)accounting period 会计期间 k`Y,KuBpM
A (17)accounting policies 会计方针 {lK
EZirO
A (18)accounting rate of return 会计报酬率 F~P/*FFK
A (19)accounting reference date 会计参照日 ]=pWZ~A
A (20)accounting reference period 会计参照期间 Nuo<` 6mV@
A (21)accrual concept 应计概念 lMPbLF%_
A (22)accrual expenses 应计费用 +{bh
A (23)acid test ration 速动比率(酸性测试比率) Cj=J;^vf
A (24)acquisition 购置 zN/Gy}
A (25)acquisition accounting 收购会计 6!o/~I#
A (26)activity based accounting 作业基础成本计算 4w2L?PDMi
A (27)adjusting events 调整事项 )xbqQW7%0+
A (28)administrative expenses 行政管理费 9&[\*{
A (29)advice note 发货通知 n%Rjt!9
A (30)amortization 摊销 3g+\?L-c
A (31)analytical review 分析性检查 th;]Vo
A (32)annual equivalent cost 年度等量成本法 ";58B}ki
A (33)annual report and accounts 年度报告和报表 <#!8?o&i
A (34)appraisal cost 检验成本 N}1-2
A (35)appropriation account 盈余分配账户 -hm9sNox
A (36)articles of association 公司章程细则 m
R"9&wq
A (37)assets 资产 3pzOt&T|w
A (38)assets cover 资产保障 EID(M.G
A (39)asset value per share 每股资产价值 ; vhnA$'a
A (40)associated company 联营公司 A'w2GC{.
A (41)attainable standard 可达标准 uFa-QG^Y{
A (42)attributable profit 可归属利润 !FO:^P
A (43)audit 审计 @V*au:
A (44)audit report 审计报告 /Ir 7
DZK
A (45)auditing standards 审计准则 ]lC4+{V
A (46)authorized share capital 额定股本 J\9jsx!WQ
A (47)available hours 可用小时 e1Dj0s?i~K
A (48)avoidable costs 可避免成本 + >Fv*lux
B (49)back-to-back loan 易币贷款 ">0 /8] l
B (50)backflush accounting 倒退成本计算 g8B&u u #
B (51)bad debts 坏帐 HXz iDnj
B (52)bad debts ratio 坏帐比率 "otr+.{`*
B (53)bank charges 银行手续费 0!)U *+j,
B (54)bank overdraft 银行透支 NF@i#:
B (55)bank reconciliation 银行存款调节表 LjX&',
B (56)bank statement 银行对账单 ggzAU6J
B (57)bankruptcy 破产 %,h!: Ec^c
B (58)basis of apportionment 分摊基础 an #jZ[
B (59)batch 批量 nT(!
HDH
B (60)batch costing 分批成本计算 jAsh
B (61)beta factor B(市场)风险因素 hlt9x.e.A
B (62)bill 账单 `\6 +z
B (63)bill of exchange 汇票 4j2~"K
B (64)bill of landing 提单 !;6W!%t.|
B (65)bill of materials 用料预计单 GXGN;,7EV
B (66)bill payable 应付票据 * ,|)~$=>
B (67)bill receivable 应收票据 *s
1D\/H
B (68)bin card 存货记录卡 YeR7*[l
B (69)bonus 红利 IhtmD@H}
B (70)book-keeping 薄记 %!1@aL]pQ
B (71)Boston classification 波士顿分类 K7YT0cG
B (72)breakeven chart 保本图 8JFnB(3xU
B (73)breakeven point 保本点 Vu^Q4Z
B (74)breaking-down time 复位时间 OD>u$tI9
B (75)budget 预算 [j]}$fFe
B (76)budget center 预算中心 jKe$&.q@
B (77)budget cost allowance 预算成本折让 .CB"@.7
B (78)budget manual 预算手册 ~M|NzK_9
B (79)budget period 预算期间 AqTR.}H
B (80)budgetary control 预算控制 h/fb<jIP1
B (81)budgeted capacity 预算生产能力 Vw6>:l<+<
B (82)burden 制造费用 x`b~ZSNJ%
B (83)business center 经营中心 Y,
p2eAss
B (84)business entity 营业个体 G*kXWEx
B (85)business unit 经营单位 F='jmiVJ
B (86)buy-out management 管理性购买产权 S S7D1
B (87)by-product 副产品 j X^&4f
C (88)called-up share capital 催缴股本 +Px<DX+
C (89)capacity 生产能力 P
hk`=:xh
C (90)capacity ratios 生产能力比率 ^$g],PAY
C (91)capital 资本 i:NJ>b
C (92)capital assets pricing model 资本资产计价模式 ?}!gLp
C (93)capital commitment 承诺资本 q|de*~@-P
C (94)capital employed 已运用的资本 OdtbVF~
C (95)capital expenditure 资本支出 \ZmFH8=|f
C (96)capital expenditure authorization 资本支出核准 t(LlWd
C (97)capital expenditure control 资本支出控制 Al;%u0]5
C (98)capital expenditure proposal 资本支出申请 4rGO8R
C (99)capital funding planning 资本基金筹集计划 ZKiL-^dob
C (100)capital gain 资本收益 3/#R9J#
C (101)capital investment appraisal 资本投资评估 c+YYM
:S
C (102)capital maintenance 资本保全 TWD|1
di0
C (103)capital resource planning 资本资源计划 '=@H2T6=
C (104)capital surplus 资本盈余 Gff[c%I
C (105)capital turnover 资本周转率 I=3B
5u
C (106)card 记录卡 bHlD m~5
C (107)cash 现金 +A.a~Stt
C (108)cash account 现金账户 E:LQ!
C (109)cash book 现金账薄 ;NN(CKZ9A
C (110)cash cow 金牛产品 &,6y(-
C (111)cash flow 现金流量 2!"\;/
C (112)cash discounted 现金贴现 LmT[N
@>"
C (113)cash flow budget 现金流量预算 `eA&C4oFOO
C (114)cash flow statement 现金流量表 OGD8QD
C (115)cash ledger 现金分类账 GwU>o:g"
C (116)cash limit 现金限额 U- U V<}
C (117)CCA 现时成本会计 LgD
{!
C (118)center 中心
xSMp[j
C (119)changeover time 变更时间 GhfUCW%
C (120)chartered entity 特许经济个体 ~*Sbn~U
C (121)cheque 支票 !xx>
lX5
C (122)cheque register 支票登记薄 DRFuvU+e
C (123)coin analysis 零钱分类 S<bz7
k9
C (124)classification 分类 ky
lr f4=
C (125)clock card 工时卡 [?K\
%]
C (126)code 代码 BafzQ'
C (127)commitment accounting 承诺确认会计 cM7k) {
C (128)common cost 共同成本 O+UV\
C (129)company limited by guarantee 有限担保责任公司 ,VcDvZ7