A (1)ABC 作业基础成本计算 j
#&
A (2)absorbed overhead 已吸收制造费用 <-F"&LI{<
A (3)absorption costing 吸收成本计算 _a&|,ajy>
A (4)account 账户,报表 "YL-!P
A (5)accounting postulate 会计假设 +RkY
W*|$S
A (6)accounting series release 会计公告文件 G
DV-wPX
A (7)accounting valuation 会计计价 6fkr!&Dy7
A (8)account sale 承销清单 pd#/;LT
A (9)accountability concept 经营责任概念 Al|7Y/
A (10)accountancy 会计职业 K288&D|1WU
A (11)accountant 会计师 |6>_L6t
A (12)accounting 会计 z'lNO| nU
A (13)agency cost 代理成本 =lwS\mNs
A (14)accounting bases 会计基础 lQ/XJw
A (15)accounting manual 会计手册 R*X2Z
{n
A (16)accounting period 会计期间 \ax%
I)3
A (17)accounting policies 会计方针 mV,R0olF
A (18)accounting rate of return 会计报酬率 0R&
U18)y
A (19)accounting reference date 会计参照日 ZkW@ |v
A (20)accounting reference period 会计参照期间 qN@a<row&~
A (21)accrual concept 应计概念 rg,63r
A (22)accrual expenses 应计费用 -Q6pV<i
A (23)acid test ration 速动比率(酸性测试比率) MbfzGYA2~
A (24)acquisition 购置 ;X(n
3F
A (25)acquisition accounting 收购会计 !qlGt)G3
A (26)activity based accounting 作业基础成本计算 $J6.a!5IE
A (27)adjusting events 调整事项 c*dww
A (28)administrative expenses 行政管理费 D.(G 9H
A (29)advice note 发货通知 NJ>p8P`_k
A (30)amortization 摊销 0?SLRz8
A (31)analytical review 分析性检查 er0D5f R
A (32)annual equivalent cost 年度等量成本法 +,Az\aT/%
A (33)annual report and accounts 年度报告和报表 >|)0Amt
A (34)appraisal cost 检验成本 KIo
}Gd&
A (35)appropriation account 盈余分配账户 $)Yo g]}
A (36)articles of association 公司章程细则 M N#C2 qz
A (37)assets 资产 )\-";?sYky
A (38)assets cover 资产保障 |lxy< C4V
A (39)asset value per share 每股资产价值 +ZKhmb!
A (40)associated company 联营公司 :OCuxSc%5
A (41)attainable standard 可达标准 6[.Mx}h6
A (42)attributable profit 可归属利润 U$)Hhn|X
A (43)audit 审计 Ax
lFU~E4
A (44)audit report 审计报告 vLuQe0l{
A (45)auditing standards 审计准则 }4SSo)Uv/
A (46)authorized share capital 额定股本 hXm}d\
A (47)available hours 可用小时 6#M0AG
A (48)avoidable costs 可避免成本 8/"|VE DOr
B (49)back-to-back loan 易币贷款 N@6OQ:,[F
B (50)backflush accounting 倒退成本计算
lGUV(D
B (51)bad debts 坏帐 5L}>+js2
B (52)bad debts ratio 坏帐比率 7[g;|(G0
B (53)bank charges 银行手续费 | ",[C3Jg
B (54)bank overdraft 银行透支 nKB&|!
B (55)bank reconciliation 银行存款调节表 PuCDsojclh
B (56)bank statement 银行对账单 _}OJPahw
B (57)bankruptcy 破产 U5!f++
B (58)basis of apportionment 分摊基础 UglG!1L
B (59)batch 批量 V<4+g/
B (60)batch costing 分批成本计算 P0e ""9JOo
B (61)beta factor B(市场)风险因素 ;#s}b1
B (62)bill 账单 GWhAjL/N
B (63)bill of exchange 汇票 F,M"/hnPT
B (64)bill of landing 提单 *xg`Kwl5Kl
B (65)bill of materials 用料预计单 zN+*R;Ds
B (66)bill payable 应付票据 BD7@Mj*|
B (67)bill receivable 应收票据 _]xt65TL
B (68)bin card 存货记录卡 N4mJU'_{
B (69)bonus 红利 HDVl5X`j'
B (70)book-keeping 薄记 HI\f>U
B (71)Boston classification 波士顿分类 ?
[VpN2*
B (72)breakeven chart 保本图 EB5_;
B (73)breakeven point 保本点 IT`=\K/[4
B (74)breaking-down time 复位时间 'd#\7J>d
B (75)budget 预算 ncattp
B (76)budget center 预算中心 RP,:[}mPl
B (77)budget cost allowance 预算成本折让 i9eyrl+!
B (78)budget manual 预算手册 +Y)#yGUn
B (79)budget period 预算期间 a4(?]ND~6
B (80)budgetary control 预算控制 [z% ?MIT
B (81)budgeted capacity 预算生产能力 wB>S\~i
B (82)burden 制造费用
{kPe#n>xT
B (83)business center 经营中心 eh:}X}c=J]
B (84)business entity 营业个体 'B (eMnLg
B (85)business unit 经营单位 x} &a{;
B (86)buy-out management 管理性购买产权 g&+Y{*Gp
B (87)by-product 副产品 KO"Jg-6r|
C (88)called-up share capital 催缴股本 dHG Io
C (89)capacity 生产能力 ("E!Jyc!
C (90)capacity ratios 生产能力比率 pAil]f6
C (91)capital 资本 0UGiPH,()
C (92)capital assets pricing model 资本资产计价模式 j\'+wVyo
C (93)capital commitment 承诺资本 :vK(LU0K
C (94)capital employed 已运用的资本 *el(+ib%
C (95)capital expenditure 资本支出 'Z.OF5|eGT
C (96)capital expenditure authorization 资本支出核准 0^9:KZ.!
C (97)capital expenditure control 资本支出控制 J4G> E.8
C (98)capital expenditure proposal 资本支出申请 tyuk{*Me:
C (99)capital funding planning 资本基金筹集计划 qA/#IUi)1
C (100)capital gain 资本收益 ^+.t-3|U
C (101)capital investment appraisal 资本投资评估 .vN%UNu
C (102)capital maintenance 资本保全 L
iZdRr
C (103)capital resource planning 资本资源计划 K)/!&{7n}a
C (104)capital surplus 资本盈余 wKk
3)@il
C (105)capital turnover 资本周转率 e)HhnN@
C (106)card 记录卡 3zB|!pC6s
C (107)cash 现金 g={]Mzh
C (108)cash account 现金账户 q*[!>\Z8
C (109)cash book 现金账薄 ^E$(1><-a
C (110)cash cow 金牛产品 ut4r~~Ar
C (111)cash flow 现金流量 goDV2alC^
C (112)cash discounted 现金贴现 *#lBQBH|.
C (113)cash flow budget 现金流量预算 4YDT%_h0
C (114)cash flow statement 现金流量表 m']9Q3-
C (115)cash ledger 现金分类账 x*me'?q
C (116)cash limit 现金限额 4<T*i{[
C (117)CCA 现时成本会计 'u(=eJ@1
C (118)center 中心 <E
>7>ZL
C (119)changeover time 变更时间 n .f4z<
C (120)chartered entity 特许经济个体 .!yWF?T8
C (121)cheque 支票 q Vm"f,ruo
C (122)cheque register 支票登记薄 ;Y'8:ncDn
C (123)coin analysis 零钱分类 K`Bq(z?/
C (124)classification 分类 -RG8<bI,
C (125)clock card 工时卡 j-J(C[[9
C (126)code 代码
rH$eB/#F
C (127)commitment accounting 承诺确认会计 i}PK$sa#c
C (128)common cost 共同成本 @up&q
C (129)company limited by guarantee 有限担保责任公司 |} K