A (1)ABC 作业基础成本计算 ^#9
&Rk!t
A (2)absorbed overhead 已吸收制造费用 S{7A3
x'B
A (3)absorption costing 吸收成本计算 Cpz'6F^oP
A (4)account 账户,报表 bO8 g#rO
A (5)accounting postulate 会计假设 CMI%jyiX
A (6)accounting series release 会计公告文件 ]EC zb/
A (7)accounting valuation 会计计价 I>B-[QEC
A (8)account sale 承销清单 Cq(dj^/~m
A (9)accountability concept 经营责任概念 cLEBcTx
A (10)accountancy 会计职业 py6
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A (11)accountant 会计师 d dkh*[
A (12)accounting 会计 b*\K I
A (13)agency cost 代理成本 FO&U{(Q
A (14)accounting bases 会计基础 gu7mGHn-
A (15)accounting manual 会计手册 !X[b 4p
A (16)accounting period 会计期间 $h"tg9L^)
A (17)accounting policies 会计方针 aqSHo2]DX9
A (18)accounting rate of return 会计报酬率 s{4|eYR
A (19)accounting reference date 会计参照日 I6,'o)l{_
A (20)accounting reference period 会计参照期间 */;[ -9
A (21)accrual concept 应计概念 N.vt5WP
A (22)accrual expenses 应计费用 XXBN
Nr_CK
A (23)acid test ration 速动比率(酸性测试比率)
O
KVIl
A (24)acquisition 购置 xT6&;,|`
A (25)acquisition accounting 收购会计 BqC!78Y/e
A (26)activity based accounting 作业基础成本计算 }1VxMx@
A (27)adjusting events 调整事项 ^1sX22k
A (28)administrative expenses 行政管理费 L}T:Y)
.
A (29)advice note 发货通知 g"Mqh!{
FI
A (30)amortization 摊销 SV0E7qX
A (31)analytical review 分析性检查 _~ZNX+4
A (32)annual equivalent cost 年度等量成本法 /g BB
A (33)annual report and accounts 年度报告和报表 $1y8gm
A (34)appraisal cost 检验成本 '/trM %<
A (35)appropriation account 盈余分配账户 `xMmo8u4
A (36)articles of association 公司章程细则 MF)Xc\}0p
A (37)assets 资产 xb1 i{d
A (38)assets cover 资产保障 `z=U-v'H)D
A (39)asset value per share 每股资产价值 `$vTGkGpY
A (40)associated company 联营公司 DN3#W w2[r
A (41)attainable standard 可达标准 RY3ANEu+
A (42)attributable profit 可归属利润 bi;?)7p&ZY
A (43)audit 审计 KCu @5`p
A (44)audit report 审计报告 ;jS
2bc:8a
A (45)auditing standards 审计准则 N3nFE:`u]
A (46)authorized share capital 额定股本 4wk-f7I(
A (47)available hours 可用小时 ZG:#r\a
A (48)avoidable costs 可避免成本 r2M Iw
B (49)back-to-back loan 易币贷款 =
_X#JP79
B (50)backflush accounting 倒退成本计算 ofH=h
B (51)bad debts 坏帐 K<TVp;N
B (52)bad debts ratio 坏帐比率 _H@Y%"ZHJ6
B (53)bank charges 银行手续费 |h$*z9bsf
B (54)bank overdraft 银行透支 3omFd#EP
B (55)bank reconciliation 银行存款调节表 l$N
b1&
B (56)bank statement 银行对账单 ;T0F1
B (57)bankruptcy 破产 HI)MBrj;r
B (58)basis of apportionment 分摊基础 &.J8O+
B (59)batch 批量 u>SGa @R)
B (60)batch costing 分批成本计算 $8zsqd 4?
B (61)beta factor B(市场)风险因素 ilJeI@
B (62)bill 账单 Whp;wAz
B (63)bill of exchange 汇票 feU]a5%XZ
B (64)bill of landing 提单 H<T9$7Yr%r
B (65)bill of materials 用料预计单 z(V?pHv+
B (66)bill payable 应付票据 *W
aL}i(P1
B (67)bill receivable 应收票据 GG%X1c8K
B (68)bin card 存货记录卡 U'(}emh}
B (69)bonus 红利 .#0),JJZ[
B (70)book-keeping 薄记 x dDR/KS
B (71)Boston classification 波士顿分类 v|uY
\Z
B (72)breakeven chart 保本图 *qdf?'R
B (73)breakeven point 保本点 v0hr ~1
B (74)breaking-down time 复位时间 g-lF{
Z
B (75)budget 预算 e[_W( v
B (76)budget center 预算中心 C$Pe<C#
B (77)budget cost allowance 预算成本折让 2c:H0O
0o
B (78)budget manual 预算手册 !_0kn6S5
B (79)budget period 预算期间 /xf4*zr
B (80)budgetary control 预算控制 =qPk'n9i8
B (81)budgeted capacity 预算生产能力 DE"KbA0}
B (82)burden 制造费用 nn><
k
"
B (83)business center 经营中心 cfI5KLG~#
B (84)business entity 营业个体 uX_A4ht*
B (85)business unit 经营单位 tk3%0XZH
B (86)buy-out management 管理性购买产权 {g9?Eio^F^
B (87)by-product 副产品 w}n:_e
C (88)called-up share capital 催缴股本 $jMU|{
C (89)capacity 生产能力 f5D.wSY
C (90)capacity ratios 生产能力比率 3?|gBi
X
C (91)capital 资本 .C=&`;Vs
C (92)capital assets pricing model 资本资产计价模式 t95hI DtD
C (93)capital commitment 承诺资本 <K4`GT"n
C (94)capital employed 已运用的资本 d.y2`wT
C (95)capital expenditure 资本支出 {6MLbL{
C (96)capital expenditure authorization 资本支出核准 Ij;=
C (97)capital expenditure control 资本支出控制 $tvGS6p>
C (98)capital expenditure proposal 资本支出申请 Z-[nHSf
C (99)capital funding planning 资本基金筹集计划 sX53(|?*
C (100)capital gain 资本收益 N!" ]e*q
C (101)capital investment appraisal 资本投资评估 G#n99X@-
C (102)capital maintenance 资本保全 H{|a+
C (103)capital resource planning 资本资源计划 s'%KKC
C (104)capital surplus 资本盈余 )US|&>
o8
C (105)capital turnover 资本周转率 dLOU
L9hf
C (106)card 记录卡 XvBEC_xWZ
C (107)cash 现金 9D74/3b*
C (108)cash account 现金账户 |F5^mpU
C (109)cash book 现金账薄 =w&%29BYq
C (110)cash cow 金牛产品 ]:TX> X!
C (111)cash flow 现金流量 lS P{9L6
C (112)cash discounted 现金贴现 G#V5E)Dx
C (113)cash flow budget 现金流量预算 .UNh\R?r
C (114)cash flow statement 现金流量表 ~N+lI\K
C (115)cash ledger 现金分类账 8>q:Q<BB
2
C (116)cash limit 现金限额 JtYc'%OF
C (117)CCA 现时成本会计 'Rk~bAX
C (118)center 中心 p'{ `Uvr
C (119)changeover time 变更时间 oH~ZqX.3
C (120)chartered entity 特许经济个体 {#M=gDhbX
C (121)cheque 支票 .XM3oIaW
C (122)cheque register 支票登记薄 g;en_~g3j
C (123)coin analysis 零钱分类 Bu?"b=B*
C (124)classification 分类 #$V`%2>
C (125)clock card 工时卡 $hB;r
C (126)code 代码 ll;#4~iA
C (127)commitment accounting 承诺确认会计 @(.?e<
C (128)common cost 共同成本 .K^'Q|?
C (129)company limited by guarantee 有限担保责任公司 @'[w7HsJ