A (1)ABC 作业基础成本计算 7+J<N@.d
A (2)absorbed overhead 已吸收制造费用 &. "ltB
A (3)absorption costing 吸收成本计算 3WY:Fn+#
A (4)account 账户,报表 FHZQyO<|
A (5)accounting postulate 会计假设 h&IF?h
A (6)accounting series release 会计公告文件 9CHn6 v ~)
A (7)accounting valuation 会计计价 ?h ym~,
A (8)account sale 承销清单 q%Lw#f
A (9)accountability concept 经营责任概念 !9=Y(rb
A (10)accountancy 会计职业 wW'.bqA
A (11)accountant 会计师 )$E'2|Gm/
A (12)accounting 会计 )Z@hk]@?_[
A (13)agency cost 代理成本 S >\\n^SbT
A (14)accounting bases 会计基础 yI$MqR
A (15)accounting manual 会计手册 ~RnBs`&!
A (16)accounting period 会计期间 #4?:4Im#
A (17)accounting policies 会计方针 *(Us:*$W.
A (18)accounting rate of return 会计报酬率 'J#uD|9)
A (19)accounting reference date 会计参照日 ]4&B*]j
A (20)accounting reference period 会计参照期间 Wi!$b
L`l
A (21)accrual concept 应计概念 G)y'ex k
A (22)accrual expenses 应计费用 F#\+.inO
A (23)acid test ration 速动比率(酸性测试比率) \!'K#%]9
A (24)acquisition 购置 b]5S9^=LI
A (25)acquisition accounting 收购会计 4S,/Z{ J.
A (26)activity based accounting 作业基础成本计算 0XrOOYmx
A (27)adjusting events 调整事项 |#(g8ua7
A (28)administrative expenses 行政管理费 <x1H:8A
A (29)advice note 发货通知 [IW6F
A (30)amortization 摊销 n(el
A (31)analytical review 分析性检查 zH?&FtO
A (32)annual equivalent cost 年度等量成本法 -;o`(3wZq
A (33)annual report and accounts 年度报告和报表 i]n ?zWo_h
A (34)appraisal cost 检验成本 u&ozc
A (35)appropriation account 盈余分配账户 0i9C\'W`
A (36)articles of association 公司章程细则 }WG -R
A (37)assets 资产 .(8eWc YK
A (38)assets cover 资产保障 p4{3H
+y
A (39)asset value per share 每股资产价值 Ry iS
A (40)associated company 联营公司 1'g{tP"d
A (41)attainable standard 可达标准 &>o?0A6
A (42)attributable profit 可归属利润 lIF*$#`oh*
A (43)audit 审计 ;X2 (G
A (44)audit report 审计报告 5mYI5~
p
A (45)auditing standards 审计准则 ]gGCy '*)
A (46)authorized share capital 额定股本 VNLggeX'U
A (47)available hours 可用小时 M4TFWOC1
A (48)avoidable costs 可避免成本 `` mi9E
B (49)back-to-back loan 易币贷款 )Y+?)=~
B (50)backflush accounting 倒退成本计算 ,\RxKSU
B (51)bad debts 坏帐 #5.L%F
B (52)bad debts ratio 坏帐比率 M.R]hI
B (53)bank charges 银行手续费 b/Z0{38
B (54)bank overdraft 银行透支 ';bovh@*
B (55)bank reconciliation 银行存款调节表 -'!%\E;5
B (56)bank statement 银行对账单 c;e2=
A
B (57)bankruptcy 破产 hq^@t6!C\m
B (58)basis of apportionment 分摊基础 `FM^)(wT
B (59)batch 批量 .%4{zaB
B (60)batch costing 分批成本计算
h8!;RN[
B (61)beta factor B(市场)风险因素 Uwqm?]
B (62)bill 账单 pQY.MZSA
B (63)bill of exchange 汇票 q:1_D>
B (64)bill of landing 提单 Bu$GC SrX
B (65)bill of materials 用料预计单 <IBzh_
B (66)bill payable 应付票据 QAy9RQ0
B (67)bill receivable 应收票据 ,1YnWy*
B (68)bin card 存货记录卡 k+S 6)BQ7U
B (69)bonus 红利 ;U|^Tsuc`
B (70)book-keeping 薄记 df7z&{R
B (71)Boston classification 波士顿分类 h,V#V1>Hu
B (72)breakeven chart 保本图 o?J>mpC
B (73)breakeven point 保本点 [-sE:O`yt
B (74)breaking-down time 复位时间 uj-q@IKe
B (75)budget 预算 [D H@>:"dd
B (76)budget center 预算中心 8P 3EQY-
B (77)budget cost allowance 预算成本折让 URW'*\Xjb
B (78)budget manual 预算手册 'H`_Z e<
B (79)budget period 预算期间 y\Z-x
B (80)budgetary control 预算控制 %&"_=Lc
B (81)budgeted capacity 预算生产能力 By@<N [I@
B (82)burden 制造费用 `oh'rm3'8
B (83)business center 经营中心 Z<|caT]Q(
B (84)business entity 营业个体 x
c-=
;|s
B (85)business unit 经营单位 m)q;eQs
B (86)buy-out management 管理性购买产权 sDCa&"6+@
B (87)by-product 副产品 (*%+!PS
C (88)called-up share capital 催缴股本
HPT9B?^
C (89)capacity 生产能力 KW.S)+<H&
C (90)capacity ratios 生产能力比率 P$@5&/]
C (91)capital 资本 q5[%B K
C (92)capital assets pricing model 资本资产计价模式 S {z%Q
C (93)capital commitment 承诺资本 #4''Cs
C (94)capital employed 已运用的资本 ]P ->xJ
C (95)capital expenditure 资本支出 $Tq-<FbM)
C (96)capital expenditure authorization 资本支出核准 y-"*[5{W
C (97)capital expenditure control 资本支出控制 UsYH#?|O
C (98)capital expenditure proposal 资本支出申请 oa`,|dA"
C (99)capital funding planning 资本基金筹集计划 -Tk~c1I#`
C (100)capital gain 资本收益 6[c
LbT0
C (101)capital investment appraisal 资本投资评估 tGD$c
BE
C (102)capital maintenance 资本保全 g?i_10Xlp
C (103)capital resource planning 资本资源计划 N`grr{*_
C (104)capital surplus 资本盈余 qrNW\ME
C (105)capital turnover 资本周转率 ^#S
C (106)card 记录卡 [8SW0wsk
C (107)cash 现金 ,I@4)RSAH|
C (108)cash account 现金账户 lV$U!v:b
C (109)cash book 现金账薄 _?@>S 7-
C (110)cash cow 金牛产品 {T
dKS
C (111)cash flow 现金流量 _>A])B
^
C (112)cash discounted 现金贴现 A@_F ;4X
C (113)cash flow budget 现金流量预算 S,3e|-&$
C (114)cash flow statement 现金流量表 ez86+
C (115)cash ledger 现金分类账 xvjHGgWSxc
C (116)cash limit 现金限额 *u7C){)gr[
C (117)CCA 现时成本会计 v<tH 3I+
C (118)center 中心 jL%
-G
C (119)changeover time 变更时间 Y#{KGVT<
C (120)chartered entity 特许经济个体 < W/-[ M
C (121)cheque 支票 zG@9-s* L
C (122)cheque register 支票登记薄 {)ZbOq2
C (123)coin analysis 零钱分类 V>A@Sw
C (124)classification 分类 A>OL5TCl
C (125)clock card 工时卡 c2?(.UV
C (126)code 代码 xYM/{[
C (127)commitment accounting 承诺确认会计 x}N+
vK
C (128)common cost 共同成本 ]v94U b
C (129)company limited by guarantee 有限担保责任公司 (rZq0*