A (1)ABC 作业基础成本计算 gAdqZJR%]
A (2)absorbed overhead 已吸收制造费用 X1`3KqK<9
A (3)absorption costing 吸收成本计算 4k@n5JNa
A (4)account 账户,报表 \8QOZjy
A (5)accounting postulate 会计假设 k%cE8c}R;A
A (6)accounting series release 会计公告文件 =X7kADRq
A (7)accounting valuation 会计计价 e~zgH\`
A (8)account sale 承销清单 {@)ZXg
A (9)accountability concept 经营责任概念 XyE$0i~t
A (10)accountancy 会计职业 pN5kcvQ
A (11)accountant 会计师 -i2rcH
A (12)accounting 会计 w=WF$)ZU
A (13)agency cost 代理成本 Uc {m##!
A (14)accounting bases 会计基础 V
nsV&cx
A (15)accounting manual 会计手册 [M~tH *4"
A (16)accounting period 会计期间 !P=Cv=
A (17)accounting policies 会计方针 bc'IoD/
A (18)accounting rate of return 会计报酬率 7\2I>W
A (19)accounting reference date 会计参照日 W<prY
A (20)accounting reference period 会计参照期间 A5yVxSF
A (21)accrual concept 应计概念 >jAFt_
A (22)accrual expenses 应计费用 8A3/@Z;0S
A (23)acid test ration 速动比率(酸性测试比率) Mg`!tFe3
A (24)acquisition 购置 z eT`kZ
A (25)acquisition accounting 收购会计 J@I>m N1\
A (26)activity based accounting 作业基础成本计算
Q*>)W{H&)
A (27)adjusting events 调整事项 _Pqq*
A (28)administrative expenses 行政管理费 3 Vc}Q'&Y
A (29)advice note 发货通知 6[
A\cs
A (30)amortization 摊销 M.mn9kw`
A (31)analytical review 分析性检查 ,7&\jET5^0
A (32)annual equivalent cost 年度等量成本法 ZgxB7zl//
A (33)annual report and accounts 年度报告和报表 Ldz]FB|
A (34)appraisal cost 检验成本 5U475&
A (35)appropriation account 盈余分配账户 HD=F2p
A (36)articles of association 公司章程细则 +112{v=!i
A (37)assets 资产 KM?4J6jH
A (38)assets cover 资产保障 w g?}c ;
A (39)asset value per share 每股资产价值 W`Gbo
uxd
A (40)associated company 联营公司 B&a{,.m&q6
A (41)attainable standard 可达标准 +ausm!~6
A (42)attributable profit 可归属利润 cWkg.ri-x
A (43)audit 审计 6AAvsu:
A (44)audit report 审计报告 _f%s]
A (45)auditing standards 审计准则 9u(pn`e 3
A (46)authorized share capital 额定股本 9BtGzI\
A (47)available hours 可用小时 lrv-[}}
A (48)avoidable costs 可避免成本 s0?'mC+p
B (49)back-to-back loan 易币贷款 +QFKaS<sn
B (50)backflush accounting 倒退成本计算 FQ<x(&/NF
B (51)bad debts 坏帐 rc8HZ
B (52)bad debts ratio 坏帐比率 LBy`N_@
B (53)bank charges 银行手续费 CXrOb+
B (54)bank overdraft 银行透支 N# }w1]
B (55)bank reconciliation 银行存款调节表 ;]-08lzO<4
B (56)bank statement 银行对账单 |KYl'"5\
B (57)bankruptcy 破产 #Zm`*s`
B (58)basis of apportionment 分摊基础 TRi#
B (59)batch 批量 #AGO~#aK
B (60)batch costing 分批成本计算 uBbQJvL
B (61)beta factor B(市场)风险因素 b\(f>g[
B (62)bill 账单 KY
B (63)bill of exchange 汇票
$#hU_vr
B (64)bill of landing 提单 0(y*EJA$
B (65)bill of materials 用料预计单 Mgw#4LU
B (66)bill payable 应付票据 1$T`j2s
B (67)bill receivable 应收票据 #,#_"
B (68)bin card 存货记录卡 u;q
Q/Ftb
B (69)bonus 红利 MeBTc&S<
B (70)book-keeping 薄记 ]vQa~}
B (71)Boston classification 波士顿分类 ?C2(q6X+s
B (72)breakeven chart 保本图 "rn
B (73)breakeven point 保本点 s=jmvvs_V}
B (74)breaking-down time 复位时间 CB#2XS>V
B (75)budget 预算 LLTr+@lj
B (76)budget center 预算中心 yf:0u_&]
B (77)budget cost allowance 预算成本折让 ejV`W7U
B (78)budget manual 预算手册 t08U9`w
B (79)budget period 预算期间 ([q>.[WbH]
B (80)budgetary control 预算控制 Eq)b=5qrG?
B (81)budgeted capacity 预算生产能力 #-
B<u-
B (82)burden 制造费用 @H?OHpJ"`
B (83)business center 经营中心 aftt^h
B (84)business entity 营业个体 bDvGFSAH
B (85)business unit 经营单位 g&g:HH:
B (86)buy-out management 管理性购买产权 viG= Ap.Th
B (87)by-product 副产品 R9A:"sJ
C (88)called-up share capital 催缴股本 2`]c&k;]
C (89)capacity 生产能力 %_Vz0
D!7
C (90)capacity ratios 生产能力比率 q<E7qY+
C (91)capital 资本 k5\V:P=#
C (92)capital assets pricing model 资本资产计价模式
hFA |(l6
C (93)capital commitment 承诺资本 zRjbEL
C (94)capital employed 已运用的资本 t_Eivm-,B
C (95)capital expenditure 资本支出 ]#M"|iTR
C (96)capital expenditure authorization 资本支出核准 GcRH$,<XG
C (97)capital expenditure control 资本支出控制 8
siP
C (98)capital expenditure proposal 资本支出申请 rwDLBpk
C (99)capital funding planning 资本基金筹集计划 hXI[FICQU{
C (100)capital gain 资本收益 TYuP
EVEXZ
C (101)capital investment appraisal 资本投资评估 #6@hVR.
C (102)capital maintenance 资本保全 c(hC'Cp
C (103)capital resource planning 资本资源计划 &;ddnxFI
C (104)capital surplus 资本盈余 A/=cGE
C (105)capital turnover 资本周转率 (Yj6|`
C (106)card 记录卡 i%133in
C (107)cash 现金 ? /!Fv/
C (108)cash account 现金账户 R,D/:k'~k
C (109)cash book 现金账薄 Ia](CN*;6
C (110)cash cow 金牛产品 x}a?B
C (111)cash flow 现金流量 wrJQkven-
C (112)cash discounted 现金贴现 G:b6Wf
C (113)cash flow budget 现金流量预算
`P\H{
C (114)cash flow statement 现金流量表 ;,U@zB;\%(
C (115)cash ledger 现金分类账 \_.'/<aQ
C (116)cash limit 现金限额 3\ajnd|
C (117)CCA 现时成本会计 ypM,i
C (118)center 中心 fAStM:
C (119)changeover time 变更时间 a'`i#U
C (120)chartered entity 特许经济个体 T|\sN*}\8J
C (121)cheque 支票 K_U`T;Z\
C (122)cheque register 支票登记薄 iJ58RY
C (123)coin analysis 零钱分类 6p;Pf9
f
C (124)classification 分类 '(r?($s
C (125)clock card 工时卡 |8}y?kAC
C (126)code 代码 [x>Pf1
C (127)commitment accounting 承诺确认会计 # d"M(nt
C (128)common cost 共同成本 {!(
htg;
C (129)company limited by guarantee 有限担保责任公司 oa+'.b~