A (1)ABC 作业基础成本计算 {GT5
A (2)absorbed overhead 已吸收制造费用 @ kv~2m
A (3)absorption costing 吸收成本计算 uIn I{>
A (4)account 账户,报表 mhU=^/X
A (5)accounting postulate 会计假设 wt@TR~a
A (6)accounting series release 会计公告文件 QRl+ 7V
A (7)accounting valuation 会计计价 2'W# x
A (8)account sale 承销清单 ^e]O
>CJ
A (9)accountability concept 经营责任概念 6_yat
q5c
A (10)accountancy 会计职业 >^#Li wm
A (11)accountant 会计师 <Mo{o2F=
A (12)accounting 会计 t J
tp1$h
A (13)agency cost 代理成本 _RzoXn{1e
A (14)accounting bases 会计基础 vYLsp Z;S
A (15)accounting manual 会计手册 8?<J,zu@AV
A (16)accounting period 会计期间 6yYd~|T.Fl
A (17)accounting policies 会计方针 Jk|DWZ
A (18)accounting rate of return 会计报酬率 9w&CHg7D
i
A (19)accounting reference date 会计参照日 r_bG+iw7p
A (20)accounting reference period 会计参照期间 dn=srbJ
A (21)accrual concept 应计概念 x=W s)&H_Y
A (22)accrual expenses 应计费用 "[z/\l8 O
A (23)acid test ration 速动比率(酸性测试比率) t^6ams$
A (24)acquisition 购置 16z
Wm JH
A (25)acquisition accounting 收购会计 T51oNO%^
A (26)activity based accounting 作业基础成本计算 ,_7m<(/f
A (27)adjusting events 调整事项 wLO"[,
A (28)administrative expenses 行政管理费 _E-{*,7bZS
A (29)advice note 发货通知 qnd] UUA^
A (30)amortization 摊销 =7:
}/&
A (31)analytical review 分析性检查 b/#<::D `
A (32)annual equivalent cost 年度等量成本法 L4u.cH J}0
A (33)annual report and accounts 年度报告和报表 Pq-@waH3
A (34)appraisal cost 检验成本 p!Tac%D+k
A (35)appropriation account 盈余分配账户 MD4 m h2
A (36)articles of association 公司章程细则 [CV0sYEA
A (37)assets 资产 trLxg H_Y
A (38)assets cover 资产保障 MScUrW!TA
A (39)asset value per share 每股资产价值 9/&1l
FKJ
A (40)associated company 联营公司 B
z:Hp{7&
A (41)attainable standard 可达标准 0,__{? !
A (42)attributable profit 可归属利润 L5&,sJz
A (43)audit 审计 \0qFOjVj
A (44)audit report 审计报告 f R2,NKM@
A (45)auditing standards 审计准则 >:
@\SU
A (46)authorized share capital 额定股本 I;$tBgOWq
A (47)available hours 可用小时 Xpkj44
cd@
A (48)avoidable costs 可避免成本 RdpOj >fT
B (49)back-to-back loan 易币贷款 2Qp]r+ !
B (50)backflush accounting 倒退成本计算 xw1,Wbu]
B (51)bad debts 坏帐 3%x-^.
B (52)bad debts ratio 坏帐比率 [a^<2V!vMn
B (53)bank charges 银行手续费 F[v^43-^_
B (54)bank overdraft 银行透支 +@@( C9
B (55)bank reconciliation 银行存款调节表 IL*MB;0>
B (56)bank statement 银行对账单 9/#b1NGv
B (57)bankruptcy 破产 wlP%
U
B (58)basis of apportionment 分摊基础 @ <'a0)n>
B (59)batch 批量 `"iPJw14
B (60)batch costing 分批成本计算 GapH^trm
B (61)beta factor B(市场)风险因素 n 2F*a
B (62)bill 账单
"JYWsE
B (63)bill of exchange 汇票 '@QK<!%,
B (64)bill of landing 提单 4 T/ ~erc
B (65)bill of materials 用料预计单 1_n5:
B (66)bill payable 应付票据 4tapQgj24
B (67)bill receivable 应收票据 d _=44( -
B (68)bin card 存货记录卡 %+
MYg^
B (69)bonus 红利 p1ER<_fp
B (70)book-keeping 薄记 itO1ROmu
B (71)Boston classification 波士顿分类 "MOmJYH
B (72)breakeven chart 保本图 D@iS#+22
B (73)breakeven point 保本点 }L5;=A']S
B (74)breaking-down time 复位时间 :{xu_"nYr
B (75)budget 预算 MB.LHIo
B (76)budget center 预算中心 kw1L m1C
B (77)budget cost allowance 预算成本折让 + k
B (78)budget manual 预算手册 V F"c}
B (79)budget period 预算期间 3ZYrNul"
B (80)budgetary control 预算控制 \5)
ZI' q
B (81)budgeted capacity 预算生产能力 ?3iN)*Ut
B (82)burden 制造费用 fvDcE]_%H
B (83)business center 经营中心 C[JPohm
B (84)business entity 营业个体 }- WuHh#
B (85)business unit 经营单位 X =JAyxY
B (86)buy-out management 管理性购买产权 _x7>d:C
B (87)by-product 副产品 k0DX|O8mXV
C (88)called-up share capital 催缴股本 x C>>K6Nb
C (89)capacity 生产能力 -]MZP:s
C (90)capacity ratios 生产能力比率 mgEZiAV ?
C (91)capital 资本 %vrUk;<35
C (92)capital assets pricing model 资本资产计价模式 6rAenK-%
C (93)capital commitment 承诺资本 ^`(3 X
C (94)capital employed 已运用的资本 D_I_=0qNd
C (95)capital expenditure 资本支出 ]G=^7O]`C!
C (96)capital expenditure authorization 资本支出核准 4wwRNu*
C (97)capital expenditure control 资本支出控制 Sj4 @pMh4
C (98)capital expenditure proposal 资本支出申请 V ;M'd@
C (99)capital funding planning 资本基金筹集计划 G9>
0w)r
C (100)capital gain 资本收益 S3 /Z]?o
C (101)capital investment appraisal 资本投资评估 lN::veD
C (102)capital maintenance 资本保全 Y{m1 \s/ o
C (103)capital resource planning 资本资源计划 F BI^}^#_
C (104)capital surplus 资本盈余 }j#c#''i
C (105)capital turnover 资本周转率 Z9PG7h
C (106)card 记录卡 s.@DI|Gnf
C (107)cash 现金
ob=IaZ@?
C (108)cash account 现金账户 9uY$@7qH
C (109)cash book 现金账薄 cU=EXyP%
C (110)cash cow 金牛产品 XE*#5u8t
C (111)cash flow 现金流量 cz*Z/5XH
C (112)cash discounted 现金贴现 xV5eKV
C (113)cash flow budget 现金流量预算 fTA%HsvU:
C (114)cash flow statement 现金流量表 uTUkRqtD!
C (115)cash ledger 现金分类账 p4wXsOQ}
C (116)cash limit 现金限额
0GiL(e|
C (117)CCA 现时成本会计 @X0$X+]E*8
C (118)center 中心 e_CgZ
C (119)changeover time 变更时间 kR(hUc1O
C (120)chartered entity 特许经济个体 ob>2SU[Y
C (121)cheque 支票 0SWec7G
C (122)cheque register 支票登记薄 ais"xm<V
C (123)coin analysis 零钱分类 Y-:{a1/RKo
C (124)classification 分类 X9n},} bJ"
C (125)clock card 工时卡 ~G`(=\_0
C (126)code 代码 =wX(a
C (127)commitment accounting 承诺确认会计 e? !A]2
C (128)common cost 共同成本 ^T/d34A;SP
C (129)company limited by guarantee 有限担保责任公司 k:kx=K5=4
