A (1)ABC 作业基础成本计算 8ljuc5,J
A (2)absorbed overhead 已吸收制造费用 #|?8~c;RWG
A (3)absorption costing 吸收成本计算 j;+["mi
A (4)account 账户,报表 z&F5mp@
A (5)accounting postulate 会计假设 |mOMRP#'
A (6)accounting series release 会计公告文件 A?r^V2+j
A (7)accounting valuation 会计计价 <h@]Ri
A (8)account sale 承销清单 {E~Xd
A (9)accountability concept 经营责任概念 1O0X-C,wo$
A (10)accountancy 会计职业 #A )Ab%r8"
A (11)accountant 会计师 QZ~0o7
A (12)accounting 会计 G\ex^&M
A (13)agency cost 代理成本 'fn$'CeM(
A (14)accounting bases 会计基础 g YUTt
A (15)accounting manual 会计手册 E30Z`$cz:
A (16)accounting period 会计期间 lE'wfUb
A (17)accounting policies 会计方针 G?ig1PB"#
A (18)accounting rate of return 会计报酬率 |IN[uQ
A (19)accounting reference date 会计参照日 P0 b4Hq3
A (20)accounting reference period 会计参照期间 1qZG`Vz
A (21)accrual concept 应计概念 ?
|VysJ
A (22)accrual expenses 应计费用 b
i~=x
A (23)acid test ration 速动比率(酸性测试比率) i/*,N&^
A (24)acquisition 购置 H%z/v|e6
A (25)acquisition accounting 收购会计 T,OS 0;7O
A (26)activity based accounting 作业基础成本计算 :j,}{)5=
A (27)adjusting events 调整事项 RB;BQoGX
A (28)administrative expenses 行政管理费 " #v%36U
A (29)advice note 发货通知 x*q35K^PE
A (30)amortization 摊销 ``4?a7!!
A (31)analytical review 分析性检查 [0!{_E)<
A (32)annual equivalent cost 年度等量成本法 N}mh}
A (33)annual report and accounts 年度报告和报表 (N
aK3_
A (34)appraisal cost 检验成本 E}YIWTX
A (35)appropriation account 盈余分配账户 AY88h$a
A (36)articles of association 公司章程细则 M*`hDdS
A (37)assets 资产 GHG,!C
A (38)assets cover 资产保障 :)4*^a/lC
A (39)asset value per share 每股资产价值 }#/lN
A (40)associated company 联营公司 JDlBVZ!
A (41)attainable standard 可达标准 QN g\4%
A (42)attributable profit 可归属利润 T5e^J"
A (43)audit 审计 %b?uW]j:
A (44)audit report 审计报告 6$RpV'xz
A (45)auditing standards 审计准则 tvpN/p
A (46)authorized share capital 额定股本 X 8R1a?
A (47)available hours 可用小时 &S-er{]]
A (48)avoidable costs 可避免成本 =:~(m
B (49)back-to-back loan 易币贷款 `D2Mss$!
B (50)backflush accounting 倒退成本计算 Y;_T=L
B (51)bad debts 坏帐 E1(1E?}!
B (52)bad debts ratio 坏帐比率 7 :U8 f:
B (53)bank charges 银行手续费 zPE$
B (54)bank overdraft 银行透支 X"<|Z]w
B (55)bank reconciliation 银行存款调节表 WcEt%mGQ,
B (56)bank statement 银行对账单 ,g|2NjUAc
B (57)bankruptcy 破产 Uk'U?9O
B (58)basis of apportionment 分摊基础 a+
GJVJ
B (59)batch 批量 iLtc
HpN
B (60)batch costing 分批成本计算 (p,}'I#i*
B (61)beta factor B(市场)风险因素 8
Z8Y[p
B (62)bill 账单 -nR\,+N
B (63)bill of exchange 汇票 A*i_|]Q
B (64)bill of landing 提单 39D }
B (65)bill of materials 用料预计单 1;&T^Gdj
B (66)bill payable 应付票据 -J?~U2
B (67)bill receivable 应收票据 (/?R9T[V&^
B (68)bin card 存货记录卡 hSMV&Cs
B (69)bonus 红利 Gr
u ALx7
B (70)book-keeping 薄记 hW'
HT
B (71)Boston classification 波士顿分类 ~L'nzquF
B (72)breakeven chart 保本图 +)gB9DoK
B (73)breakeven point 保本点 `{}@@]
B (74)breaking-down time 复位时间 _B$"e[:yX
B (75)budget 预算 =x
H~ww (D
B (76)budget center 预算中心 a
R)?a;}H
B (77)budget cost allowance 预算成本折让
MZ~.(&
B (78)budget manual 预算手册 ea~i-7
B (79)budget period 预算期间 t)r1"oA
B (80)budgetary control 预算控制 3dm'xetM
B (81)budgeted capacity 预算生产能力 w~N-W8xNR
B (82)burden 制造费用 K\^&+7&zVg
B (83)business center 经营中心 [@2s&Ct;
B (84)business entity 营业个体 %g w{[
/[A
B (85)business unit 经营单位 TSQhX~RN
B (86)buy-out management 管理性购买产权 *h:kmT
B (87)by-product 副产品 D9o*8h2$
C (88)called-up share capital 催缴股本 5\S&)ZA@
C (89)capacity 生产能力 *P xf#X
C (90)capacity ratios 生产能力比率
~6d5zI4\
C (91)capital 资本 XKSX#cia
C (92)capital assets pricing model 资本资产计价模式 } yq
C (93)capital commitment 承诺资本 [H^ X"D
C (94)capital employed 已运用的资本 g+|Bf&_
C (95)capital expenditure 资本支出 zs8I
C (96)capital expenditure authorization 资本支出核准 |!Ists
C (97)capital expenditure control 资本支出控制 x6e +7"#~
C (98)capital expenditure proposal 资本支出申请
8 u:2,l
C (99)capital funding planning 资本基金筹集计划 @?a4i
C (100)capital gain 资本收益 <25ccE9^c
C (101)capital investment appraisal 资本投资评估 2AK}D%jfc
C (102)capital maintenance 资本保全 voh^|(:(TH
C (103)capital resource planning 资本资源计划 SRWg[H
C (104)capital surplus 资本盈余 -u~eZ?(!Ye
C (105)capital turnover 资本周转率 yjpz_<7a=
C (106)card 记录卡 o#}mkE87
C (107)cash 现金 kM`7EPk
C (108)cash account 现金账户 ke6n/ h5`
C (109)cash book 现金账薄 <Uwwux<v
C (110)cash cow 金牛产品 )X%oXc&C|
C (111)cash flow 现金流量 u+z~
C (112)cash discounted 现金贴现
oHsP?%U
C (113)cash flow budget 现金流量预算 VDn:SGj5
C (114)cash flow statement 现金流量表 +WLD
C (115)cash ledger 现金分类账 4J}3,+
C (116)cash limit 现金限额 Q>%E`h
C (117)CCA 现时成本会计 b1)\Zi
C (118)center 中心 wY`#$)O0*
C (119)changeover time 变更时间 f4
O]`U
C (120)chartered entity 特许经济个体 PbN3;c3
C (121)cheque 支票 6t$N78U
C (122)cheque register 支票登记薄 5!h<b3u>]
C (123)coin analysis 零钱分类 {(0Id !
C (124)classification 分类 K?YEoz'y[
C (125)clock card 工时卡 9b%j.Q-W
C (126)code 代码 mu>] 9ZW
C (127)commitment accounting 承诺确认会计 . s-5N\
C (128)common cost 共同成本 +7Rt{C,
C (129)company limited by guarantee 有限担保责任公司 8]]@S"ZM,\