A (1)ABC 作业基础成本计算 ~L2Fo~fw
A (2)absorbed overhead 已吸收制造费用 (f)QEho7
A (3)absorption costing 吸收成本计算 >a<;)K^1
A (4)account 账户,报表 c0@v`-9
A (5)accounting postulate 会计假设 8:f(PN
A (6)accounting series release 会计公告文件 u%FA.
A (7)accounting valuation 会计计价 }{$@|6)R
A (8)account sale 承销清单 e.N#+
A (9)accountability concept 经营责任概念 ?g 3sv5\u
A (10)accountancy 会计职业 ZR1EtvVG
A (11)accountant 会计师 )lZb=t
A (12)accounting 会计 aePk^?KbB
A (13)agency cost 代理成本 di|l?l^l
A (14)accounting bases 会计基础 uB\A8zC
A (15)accounting manual 会计手册 Ae"B]Cxb_X
A (16)accounting period 会计期间 Af;$
}P
A (17)accounting policies 会计方针 7*sB"_U2
A (18)accounting rate of return 会计报酬率 >">-4L17m
A (19)accounting reference date 会计参照日 hQ9VcS6=gD
A (20)accounting reference period 会计参照期间 "zugnim
A (21)accrual concept 应计概念 }u
:sh >2
A (22)accrual expenses 应计费用 @ Fu|et
A (23)acid test ration 速动比率(酸性测试比率) |.YL2\
A (24)acquisition 购置 NOvN8.K%
A (25)acquisition accounting 收购会计 .k}h'nE
A (26)activity based accounting 作业基础成本计算 y&UsSS
A (27)adjusting events 调整事项 3o h(d.Z
A (28)administrative expenses 行政管理费 bS*9eX=K
A (29)advice note 发货通知 zJPzI{-w|
A (30)amortization 摊销 [L:,A{rve
A (31)analytical review 分析性检查 '2eggX%
A (32)annual equivalent cost 年度等量成本法 "bJW yUb
A (33)annual report and accounts 年度报告和报表 &Mol8=V)
A (34)appraisal cost 检验成本 7v{Dwg
A (35)appropriation account 盈余分配账户 zFlW\wc
A (36)articles of association 公司章程细则 :V&#Oo
A (37)assets 资产 $aEL>,X
A (38)assets cover 资产保障 )<%GHDWL
A (39)asset value per share 每股资产价值 z hS\|tI
A (40)associated company 联营公司 LqNsQu";
A (41)attainable standard 可达标准 tks1*I$S<
A (42)attributable profit 可归属利润 HZ/e^"cpM
A (43)audit 审计 Pwf":U)
A (44)audit report 审计报告 3qP!
(*
A (45)auditing standards 审计准则 NO QM:tBO>
A (46)authorized share capital 额定股本 "~XAD(T6
A (47)available hours 可用小时 q.*k
J/L
A (48)avoidable costs 可避免成本 Dc
U$sf*
B (49)back-to-back loan 易币贷款 s~3"*
,3@
B (50)backflush accounting 倒退成本计算 rOX\rI%0+
B (51)bad debts 坏帐 n}EH{k9#
B (52)bad debts ratio 坏帐比率 dj 4:r!5_
B (53)bank charges 银行手续费 5LR
k)
@t
B (54)bank overdraft 银行透支 G@s
rQum(
B (55)bank reconciliation 银行存款调节表 *y0TtEd;
B (56)bank statement 银行对账单 idEhxvAo
B (57)bankruptcy 破产 |Y4c+6@_
B (58)basis of apportionment 分摊基础 Ch>r.OfP
B (59)batch 批量 EjrK.|I0
B (60)batch costing 分批成本计算 _->d41
B (61)beta factor B(市场)风险因素 tw,uV)xm
B (62)bill 账单 \<TWy&2&
B (63)bill of exchange 汇票 qf;x~1efC4
B (64)bill of landing 提单 PY[nnoF"|
B (65)bill of materials 用料预计单 Ejmpg_kux
B (66)bill payable 应付票据 jBb:)
B (67)bill receivable 应收票据 0-6rIdDTM
B (68)bin card 存货记录卡 dSkM A
B (69)bonus 红利 c~SR@ZU
B (70)book-keeping 薄记 yhc}*BMZ
B (71)Boston classification 波士顿分类 !cW6dc^
B (72)breakeven chart 保本图 EV/DJ$C }
B (73)breakeven point 保本点 wNtC5
B (74)breaking-down time 复位时间 ~wvu7
B (75)budget 预算 &.F]-1RN[
B (76)budget center 预算中心 \ ,D>zF
B (77)budget cost allowance 预算成本折让 =bgWUu\F
B (78)budget manual 预算手册 }]<0!q &xB
B (79)budget period 预算期间 A`
71L V%
B (80)budgetary control 预算控制 [>![V
iX
B (81)budgeted capacity 预算生产能力 FF #T"y0Y
B (82)burden 制造费用 3$G &~A{
B (83)business center 经营中心 a`I
\19p]
B (84)business entity 营业个体 Ym% XCl
B (85)business unit 经营单位 TXdo,DPv7
B (86)buy-out management 管理性购买产权 ,+~8R"
B (87)by-product 副产品 52ExRG S
C (88)called-up share capital 催缴股本 ia@ |+r
C (89)capacity 生产能力 s5h}MXIXw
C (90)capacity ratios 生产能力比率 2ca#@??R
C (91)capital 资本 2D UY4Ti
C (92)capital assets pricing model 资本资产计价模式 AO,
o|,#4F
C (93)capital commitment 承诺资本 Wz%H?m:g#
C (94)capital employed 已运用的资本 ZmI0|r}QbY
C (95)capital expenditure 资本支出 $7" Y/9Y
C (96)capital expenditure authorization 资本支出核准 L+N\B@ 0-
C (97)capital expenditure control 资本支出控制 r3qKT
C (98)capital expenditure proposal 资本支出申请 GXG 7P,p,
C (99)capital funding planning 资本基金筹集计划 ml@;ngmp.
C (100)capital gain 资本收益 ?8N^jjG
C (101)capital investment appraisal 资本投资评估 bFjH*~
P
C (102)capital maintenance 资本保全 #/_{(P
C (103)capital resource planning 资本资源计划 ~[%_]/#&%z
C (104)capital surplus 资本盈余 1*" 7q9x
C (105)capital turnover 资本周转率 PriLV4?
C (106)card 记录卡 t W+"/<U
C (107)cash 现金 ]"}BqS0
C (108)cash account 现金账户 <?s@-mpgN
C (109)cash book 现金账薄 KRz~3yH{c
C (110)cash cow 金牛产品 Qk? WX
(`B
C (111)cash flow 现金流量
auga`*
C (112)cash discounted 现金贴现 4sRM"w;
C (113)cash flow budget 现金流量预算 ,Qx]_gZ`
C (114)cash flow statement 现金流量表 s_ t/
C (115)cash ledger 现金分类账 +5S>"KAUt0
C (116)cash limit 现金限额 ,OWk[0/
C (117)CCA 现时成本会计 3Q'vVNFh<
C (118)center 中心 l`.z^+!8@
C (119)changeover time 变更时间 :s6aFiz
C (120)chartered entity 特许经济个体 XLC9B3Jt
C (121)cheque 支票 8OKG@hc
C (122)cheque register 支票登记薄 !KMl'kswe:
C (123)coin analysis 零钱分类 U0t|i'Hx
C (124)classification 分类 &Ts!#OcB,
C (125)clock card 工时卡 A|GtF3:G
C (126)code 代码 r1}^\C
C (127)commitment accounting 承诺确认会计 $TfB72
C (128)common cost 共同成本 rRg,{:;A
C (129)company limited by guarantee 有限担保责任公司 - w*fS,O