A (1)ABC 作业基础成本计算 X+N5iT
A (2)absorbed overhead 已吸收制造费用 <I34@;R c
A (3)absorption costing 吸收成本计算 >pLJ ,
Z
A (4)account 账户,报表 8+}rm6Y+
A (5)accounting postulate 会计假设 r^}0qO,XM
A (6)accounting series release 会计公告文件 [YULvWAJ
A (7)accounting valuation 会计计价 b)
Da6fp
A (8)account sale 承销清单 p03I&d@w>
A (9)accountability concept 经营责任概念 d=qVIpZ
A (10)accountancy 会计职业 G&^8)S@1
A (11)accountant 会计师 U@y)x+:
A (12)accounting 会计 Z/G#3-5)p
A (13)agency cost 代理成本
M-i3_H)
A (14)accounting bases 会计基础 YZ+G7D>
A (15)accounting manual 会计手册 NL$z4m0
A (16)accounting period 会计期间 Slg*[r#
A (17)accounting policies 会计方针 rP7
QW)NF
A (18)accounting rate of return 会计报酬率 *{#C;"
A (19)accounting reference date 会计参照日 dv\bkDF4A
A (20)accounting reference period 会计参照期间 l 1k&@1"
A (21)accrual concept 应计概念 7:?\1a
A (22)accrual expenses 应计费用 ?SFQx\/
A (23)acid test ration 速动比率(酸性测试比率) A/I\MN|
A (24)acquisition 购置 b`D]L/}pr
A (25)acquisition accounting 收购会计 IxCesh
A (26)activity based accounting 作业基础成本计算 -#9et30
A (27)adjusting events 调整事项 m8{8r>6*
A (28)administrative expenses 行政管理费 u'#/vT#l
A (29)advice note 发货通知 02t({>`
A (30)amortization 摊销 ["Ts7;q9[
A (31)analytical review 分析性检查 mN]WjfII
A (32)annual equivalent cost 年度等量成本法 tW|0_m>{
A (33)annual report and accounts 年度报告和报表 /i>n1>~yn
A (34)appraisal cost 检验成本 3W[?D8yi)
A (35)appropriation account 盈余分配账户 ;X<Ez5v3
A (36)articles of association 公司章程细则 2sIt~ Gn
A (37)assets 资产 GxD`M2
A (38)assets cover 资产保障 bl
a`B=r
A (39)asset value per share 每股资产价值 x6R M)rr
A (40)associated company 联营公司 _J6
Xq\
A (41)attainable standard 可达标准 K0j%\]\Tp
A (42)attributable profit 可归属利润 |8CxMs
A (43)audit 审计 T{Xd >
A (44)audit report 审计报告 u*2?Gky
A (45)auditing standards 审计准则 P'
tXG
A (46)authorized share capital 额定股本 9!X3Cv|+L
A (47)available hours 可用小时 /A,w{0
9G
A (48)avoidable costs 可避免成本 PF
/K&&9}
B (49)back-to-back loan 易币贷款 b-VtQ%Q
B (50)backflush accounting 倒退成本计算 k5aB|xo
B (51)bad debts 坏帐 fV>d_6Lf}
B (52)bad debts ratio 坏帐比率 |E?r+]
B (53)bank charges 银行手续费 Og% Y._
B (54)bank overdraft 银行透支 (o B4*
B (55)bank reconciliation 银行存款调节表 I
m
I$~q'
B (56)bank statement 银行对账单 I?PqWG!O
B (57)bankruptcy 破产 !
Ea >tQ|
B (58)basis of apportionment 分摊基础 Wx]Xa]-
B (59)batch 批量 #'1dCh
vZ
B (60)batch costing 分批成本计算 P05`DX}r,
B (61)beta factor B(市场)风险因素 xkRMg2X.>9
B (62)bill 账单 1i$VX|r
B (63)bill of exchange 汇票 %f
&Y=
B (64)bill of landing 提单 !i-t6f
B (65)bill of materials 用料预计单 \B~g5}=
B (66)bill payable 应付票据 \ZADY.ha
B (67)bill receivable 应收票据 }#D=Rf?2\P
B (68)bin card 存货记录卡 7s6+I_n
B (69)bonus 红利 dVB#Np
B (70)book-keeping 薄记 ZS=H1
B (71)Boston classification 波士顿分类 !0?o3,of-
B (72)breakeven chart 保本图 ZcjLv
B (73)breakeven point 保本点 !gW`xVGv
B (74)breaking-down time 复位时间 "dIWHfQB
B (75)budget 预算 9pnO
AM}
B (76)budget center 预算中心 ^OQP;5 #K
B (77)budget cost allowance 预算成本折让 %]I#]jR
B (78)budget manual 预算手册 fB9,#
F
B (79)budget period 预算期间 F_:zR,P%#
B (80)budgetary control 预算控制 1z7+:~;l
B (81)budgeted capacity 预算生产能力 BH {z]a
B (82)burden 制造费用 'qT;Eht5
B (83)business center 经营中心 _f@,)n
B (84)business entity 营业个体 8a8a:d
B (85)business unit 经营单位 B1|nT?}J(
B (86)buy-out management 管理性购买产权 PI%l
B (87)by-product 副产品 *B!Ox}CI.L
C (88)called-up share capital 催缴股本 .q
MxShUU
C (89)capacity 生产能力 ,V
52Fj
C (90)capacity ratios 生产能力比率 :Y /aT[
C (91)capital 资本 .TA)|df
^
C (92)capital assets pricing model 资本资产计价模式 K!CVS7
C (93)capital commitment 承诺资本 TfZ M0Wz
C (94)capital employed 已运用的资本 @>46.V{P}B
C (95)capital expenditure 资本支出 x`7Le&4f
C (96)capital expenditure authorization 资本支出核准 I= :yfW
C (97)capital expenditure control 资本支出控制 YQ:$m5ai
C (98)capital expenditure proposal 资本支出申请 cwvJH&%0
C (99)capital funding planning 资本基金筹集计划 kum@cA
C (100)capital gain 资本收益 %TN$
C (101)capital investment appraisal 资本投资评估 bgE]Wk0
C (102)capital maintenance 资本保全 [VXQ&
C (103)capital resource planning 资本资源计划 A<c<!N
C (104)capital surplus 资本盈余 #g$I>\O<
C (105)capital turnover 资本周转率 !b!An; ',
C (106)card 记录卡 k0j4P^d
C (107)cash 现金 T U_'1
C (108)cash account 现金账户 !%R):^R8
C (109)cash book 现金账薄 {'
zS8
C (110)cash cow 金牛产品 `TO Xktj
C (111)cash flow 现金流量 m_Hg!Lg
C (112)cash discounted 现金贴现 $,Xn@4
C (113)cash flow budget 现金流量预算 .CEC
g*f
C (114)cash flow statement 现金流量表 E7h@Y~bNhW
C (115)cash ledger 现金分类账 b~fl,(sZp
C (116)cash limit 现金限额 LkYcFD
C (117)CCA 现时成本会计 dl=)\mSFjF
C (118)center 中心 X_X7fRC0
C (119)changeover time 变更时间 ]~
N.
C (120)chartered entity 特许经济个体 prS%lg>
C (121)cheque 支票 *sp")h#Z
C (122)cheque register 支票登记薄 QyTNV
C (123)coin analysis 零钱分类 4Wz1O$*
C (124)classification 分类 qdk!.A{
C (125)clock card 工时卡 )OQm,5F1
C (126)code 代码 r:o9:w:
C (127)commitment accounting 承诺确认会计 +/$&P3
C (128)common cost 共同成本 ]E"J^mflGK
C (129)company limited by guarantee 有限担保责任公司 %6lGRq{/?