A (1)ABC 作业基础成本计算 Dmdy=&G
A (2)absorbed overhead 已吸收制造费用 P(omfD4
A (3)absorption costing 吸收成本计算 |Wj;QO$C
A (4)account 账户,报表 G.U5)4_^
A (5)accounting postulate 会计假设 `&$B3)Eb
A (6)accounting series release 会计公告文件 {fSfq&o
A (7)accounting valuation 会计计价 o!&WsD
A (8)account sale 承销清单 v@EQ^C2.&
A (9)accountability concept 经营责任概念 +K6szGP
A (10)accountancy 会计职业 l!IKUzt)7
A (11)accountant 会计师 {b!7
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A (12)accounting 会计 $1*3!}_0
A (13)agency cost 代理成本 8)0L2KL'
A (14)accounting bases 会计基础 0&fl#]oCE
A (15)accounting manual 会计手册 v
i {uy
A (16)accounting period 会计期间 19d6]pJ5
A (17)accounting policies 会计方针 q9}
m!*8e
A (18)accounting rate of return 会计报酬率 QYThW7S
A (19)accounting reference date 会计参照日 $R^lo$(
A (20)accounting reference period 会计参照期间 yqSY9EX7
A (21)accrual concept 应计概念 ]re'LC!d
A (22)accrual expenses 应计费用 rj H`
A (23)acid test ration 速动比率(酸性测试比率) Qu~*46?0
A (24)acquisition 购置 PCfo
A (25)acquisition accounting 收购会计 Ttv9"z
A (26)activity based accounting 作业基础成本计算 Nw](".
A (27)adjusting events 调整事项 =ak7ldA=2
A (28)administrative expenses 行政管理费 cBEHH4U
A (29)advice note 发货通知 5 d ;|=K
A (30)amortization 摊销 BgRZ<B`
A (31)analytical review 分析性检查 W8aU"_
A (32)annual equivalent cost 年度等量成本法 {0's~U+@
A (33)annual report and accounts 年度报告和报表 jQtSwVDr
A (34)appraisal cost 检验成本 ^b53}f8H
A (35)appropriation account 盈余分配账户 V,LVB_6
A (36)articles of association 公司章程细则 jM__{z
A (37)assets 资产 ^@.G,u
A (38)assets cover 资产保障 XT||M)#
A (39)asset value per share 每股资产价值 m)f|:MM
A (40)associated company 联营公司 93w~.p
A (41)attainable standard 可达标准 T{-2fp8r[
A (42)attributable profit 可归属利润 J gi
Iq
A (43)audit 审计 W(&6
A (44)audit report 审计报告 BXTN>d27
A (45)auditing standards 审计准则 C+l?k2
A (46)authorized share capital 额定股本 A4_>LO_qL
A (47)available hours 可用小时 #/WAzYt{
A (48)avoidable costs 可避免成本 ^Rmoz1d
B (49)back-to-back loan 易币贷款 ]*ov&{'
B (50)backflush accounting 倒退成本计算 _bI+QC#
B (51)bad debts 坏帐 v["3
B (52)bad debts ratio 坏帐比率 l\}25
e
B (53)bank charges 银行手续费 pT=2e&
B (54)bank overdraft 银行透支 |U=(b,
B (55)bank reconciliation 银行存款调节表 'TX M{RGw
B (56)bank statement 银行对账单 oBw}hH,hp
B (57)bankruptcy 破产 ]P*!'iYN(
B (58)basis of apportionment 分摊基础 -2lRia
B (59)batch 批量 ?'2 v.5TQt
B (60)batch costing 分批成本计算 BW71 s
B (61)beta factor B(市场)风险因素 \GHOg.
P
B (62)bill 账单 37KU~9-A
B (63)bill of exchange 汇票 p\+6"28{_~
B (64)bill of landing 提单 eycV@|6u*
B (65)bill of materials 用料预计单 ylkqhs&
B (66)bill payable 应付票据 T~:_}J
B (67)bill receivable 应收票据 l;5`0N?QO
B (68)bin card 存货记录卡 |#cAsf_{
B (69)bonus 红利 D -iUN
B (70)book-keeping 薄记 A\C'dZ <N
B (71)Boston classification 波士顿分类 I Tn;m
B (72)breakeven chart 保本图 _m7co :
B (73)breakeven point 保本点 6UI>GQ
B (74)breaking-down time 复位时间 k5s ?lWH
B (75)budget 预算 6!RikEAh
B (76)budget center 预算中心 ]Wy.R6
B (77)budget cost allowance 预算成本折让 >
Z++^YVE
B (78)budget manual 预算手册 i+RD]QL
B (79)budget period 预算期间 O0zi@2m?B
B (80)budgetary control 预算控制 lEa W7
j
B (81)budgeted capacity 预算生产能力 H PTHF
B (82)burden 制造费用 j ]HE>
B (83)business center 经营中心 Zsk?QS FE
B (84)business entity 营业个体 O=`o'%K<
B (85)business unit 经营单位 Mz}i
[|U\
B (86)buy-out management 管理性购买产权 /Tcb\:`9
B (87)by-product 副产品 ?w8pLE~E
C (88)called-up share capital 催缴股本 X{'wWWZC
C (89)capacity 生产能力 kDg{>mf
C (90)capacity ratios 生产能力比率 E -
KK
C (91)capital 资本 uOb2npPj
C (92)capital assets pricing model 资本资产计价模式 V^ Y*xZ
C (93)capital commitment 承诺资本 XqX
I(q^
C (94)capital employed 已运用的资本 +/
}_%Cf8
C (95)capital expenditure 资本支出 cUN
Go%Y
C (96)capital expenditure authorization 资本支出核准 1{7_ `[
C (97)capital expenditure control 资本支出控制 F_ _H(}d
C (98)capital expenditure proposal 资本支出申请 FSVS4mtiX\
C (99)capital funding planning 资本基金筹集计划 *XOS. $zGz
C (100)capital gain 资本收益 Y8t
Nwh
C (101)capital investment appraisal 资本投资评估 <%/:w/
C (102)capital maintenance 资本保全 -g<cinNSp
C (103)capital resource planning 资本资源计划 .&L
^J&V
C (104)capital surplus 资本盈余 w@2~`<Hk'"
C (105)capital turnover 资本周转率 -P*
xyI
C (106)card 记录卡 p/4S$
j#Tn
C (107)cash 现金 !rz)bd3$
C (108)cash account 现金账户 Kj=;>u
C (109)cash book 现金账薄 <
)Alb\Z
C (110)cash cow 金牛产品 f{f_g8f[
C (111)cash flow 现金流量 QWKs[yfdo
C (112)cash discounted 现金贴现 0|GpZuGO9
C (113)cash flow budget 现金流量预算 Gk{W:866
C (114)cash flow statement 现金流量表 |O%:P}6c
C (115)cash ledger 现金分类账 :"y0oCu7`W
C (116)cash limit 现金限额 FE>3 D
1\
C (117)CCA 现时成本会计 .r(^h/IF
C (118)center 中心 2h5tBEOX.s
C (119)changeover time 变更时间 )< l\jfx e
C (120)chartered entity 特许经济个体 v^;-@ddr
C (121)cheque 支票 }]tFz}E\
C (122)cheque register 支票登记薄 {$3j/b
C (123)coin analysis 零钱分类 k RQ~hRT6
C (124)classification 分类 5a8JVDLX^
C (125)clock card 工时卡 m&,bC)}
C (126)code 代码 ;Sy/N||
C (127)commitment accounting 承诺确认会计 otoBb^Mz
C (128)common cost 共同成本 +tPx0>p;
C (129)company limited by guarantee 有限担保责任公司 4Fh&V{`W