A (1)ABC 作业基础成本计算 W7
]mfy^
A (2)absorbed overhead 已吸收制造费用 G`WzJS*}v
A (3)absorption costing 吸收成本计算 #PPsRKj3c
A (4)account 账户,报表 ugRV5bUk
A (5)accounting postulate 会计假设 KK .cDAR
A (6)accounting series release 会计公告文件 rl41#6
A (7)accounting valuation 会计计价 ls]Elo8h1f
A (8)account sale 承销清单 9Mut p4#
A (9)accountability concept 经营责任概念 `F@f?*s:
A (10)accountancy 会计职业 roL]v\tr
A (11)accountant 会计师 ]X4RnV55Q
A (12)accounting 会计 :e52hK1[T
A (13)agency cost 代理成本 m(h/:JZ\
A (14)accounting bases 会计基础 Ic_t c
A (15)accounting manual 会计手册 Q!M sy<v
A (16)accounting period 会计期间 v.]'%+::#
A (17)accounting policies 会计方针 {<~s&EPd
A (18)accounting rate of return 会计报酬率 wfWS-pQ
A (19)accounting reference date 会计参照日 P[6dTZ!\s
A (20)accounting reference period 会计参照期间 <vO8_2,V-
A (21)accrual concept 应计概念 HMFl/
%z
A (22)accrual expenses 应计费用 v3!by N^
A (23)acid test ration 速动比率(酸性测试比率) }v,W-gA
A (24)acquisition 购置 &<#/&Pq/i
A (25)acquisition accounting 收购会计 =+k&&vOAn
A (26)activity based accounting 作业基础成本计算 <w%Yq?^
A (27)adjusting events 调整事项 JO]`LF]
A (28)administrative expenses 行政管理费 EgCp:L{
A (29)advice note 发货通知 mp muziH
A (30)amortization 摊销 XC57];-
A (31)analytical review 分析性检查 }NR`81
A (32)annual equivalent cost 年度等量成本法 )3+
xsn v
A (33)annual report and accounts 年度报告和报表 av7q>NEZ!1
A (34)appraisal cost 检验成本 nqUH6(
A (35)appropriation account 盈余分配账户 56VE[G
A (36)articles of association 公司章程细则 d
eHY8x5uI
A (37)assets 资产 gE-lM/
w
A (38)assets cover 资产保障 OME!W w
A (39)asset value per share 每股资产价值 ]5aux
>.n
A (40)associated company 联营公司 Y+}OClS
A (41)attainable standard 可达标准 5Q2T
T $P
A (42)attributable profit 可归属利润 /QM0.{Ypl
A (43)audit 审计 tOu90gu
A (44)audit report 审计报告 k
QB 1=c
A (45)auditing standards 审计准则 Ma
n^\gkCi
A (46)authorized share capital 额定股本 EXv\FUzo
A (47)available hours 可用小时 kJVM3F%
A (48)avoidable costs 可避免成本 4UkP:Vz:
B (49)back-to-back loan 易币贷款 U1OLI]P
B (50)backflush accounting 倒退成本计算 Z^jGT+ 2
B (51)bad debts 坏帐 *S,v$ VX
B (52)bad debts ratio 坏帐比率 l;
"ub^AH
B (53)bank charges 银行手续费 #mi0x06
B (54)bank overdraft 银行透支 rin >r0o
B (55)bank reconciliation 银行存款调节表 +5N^TnBtBL
B (56)bank statement 银行对账单 ~`tJvUo0
B (57)bankruptcy 破产 oaH+c9v
B (58)basis of apportionment 分摊基础 Q-H=wJ4R
B (59)batch 批量 HCfS)`
B (60)batch costing 分批成本计算 PxdJOtI"
B (61)beta factor B(市场)风险因素 @$K![]oD
B (62)bill 账单 7 UB8N vo
B (63)bill of exchange 汇票 >Rx8 0
B (64)bill of landing 提单 ]l9,t5Y
B (65)bill of materials 用料预计单 x`/m>~_
B (66)bill payable 应付票据 /zDSlj<c
B (67)bill receivable 应收票据 h$:&1jVY{
B (68)bin card 存货记录卡 7%~VOB
B (69)bonus 红利 PaU@T! v
B (70)book-keeping 薄记 >@q2FSMf
B (71)Boston classification 波士顿分类 =rs=8Ty?S
B (72)breakeven chart 保本图 i2\\!s
B (73)breakeven point 保本点 #8WR{
B (74)breaking-down time 复位时间 A3<P li
B (75)budget 预算 -wG[>Y
B (76)budget center 预算中心
FCjYTGA
B (77)budget cost allowance 预算成本折让 #b<lt'gC
B (78)budget manual 预算手册 ;$k?&nhY
B (79)budget period 预算期间 ^5^
zo~^o
B (80)budgetary control 预算控制 p~k`Z^xY$
B (81)budgeted capacity 预算生产能力 y
.TdWnXx
B (82)burden 制造费用 U)T/.L{0i
B (83)business center 经营中心 7csl1|U
B (84)business entity 营业个体 oeRYyJ
B (85)business unit 经营单位 10QNV=yK7s
B (86)buy-out management 管理性购买产权 ^$Me#ls!
B (87)by-product 副产品 ).O\O)K
C (88)called-up share capital 催缴股本 0t/z"
C (89)capacity 生产能力 )BM
WC
k
C (90)capacity ratios 生产能力比率 ?U2g8D nFY
C (91)capital 资本 cfO^CC
C (92)capital assets pricing model 资本资产计价模式 7J)Hwl
C (93)capital commitment 承诺资本 b(.o|d /P
C (94)capital employed 已运用的资本 sOrY^cY;
C (95)capital expenditure 资本支出 NjCLL`?f
C (96)capital expenditure authorization 资本支出核准 *N&^bF"SF
C (97)capital expenditure control 资本支出控制 P(W\aLp
C (98)capital expenditure proposal 资本支出申请 55jY` b.
C (99)capital funding planning 资本基金筹集计划 d/-0B
<ts
C (100)capital gain 资本收益 FB^dp
}
C (101)capital investment appraisal 资本投资评估 R'$ T6FB5
C (102)capital maintenance 资本保全 B'[3kJ '
C (103)capital resource planning 资本资源计划
k6 h^
C (104)capital surplus 资本盈余 IhFw {=2*
C (105)capital turnover 资本周转率 njx\$,ruN
C (106)card 记录卡 VG*=)8{
C (107)cash 现金 PPIG?fK)
C (108)cash account 现金账户 .k?hb]2N
C (109)cash book 现金账薄 1 _:1/~R1
C (110)cash cow 金牛产品 /*xmv
$
C (111)cash flow 现金流量 J{'zkR?Lr
C (112)cash discounted 现金贴现 =kZwB*7
C (113)cash flow budget 现金流量预算 @'G ( k;
C (114)cash flow statement 现金流量表 !WVabdt
C (115)cash ledger 现金分类账 jP{]LJ2.6\
C (116)cash limit 现金限额 e]L3=R;
C (117)CCA 现时成本会计 28ov+s~1+-
C (118)center 中心 \T#(rt\j
C (119)changeover time 变更时间 bNPjefBF
C (120)chartered entity 特许经济个体 4OESsN$O
C (121)cheque 支票 5qAE9G!c
C (122)cheque register 支票登记薄 ef1N#z%gt
C (123)coin analysis 零钱分类 f<t*#]<