A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 ^T,Gu-2>
A (3)absorption costing 吸收成本计算 \ y{Tn@7
A (4)account 账户,报表 Q\,o :ZU_
A (5)accounting postulate 会计假设 -}6xoF?
A (6)accounting series release 会计公告文件 {E0z@D) U-
A (7)accounting valuation 会计计价 0W()lQ
A (8)account sale 承销清单 JQ-gn^tsy
A (9)accountability concept 经营责任概念 e=QK}gzX
A (10)accountancy 会计职业 mTEx,
A (11)accountant 会计师 }Lw>I94e
A (12)accounting 会计 G>+ 1*\c
A (13)agency cost 代理成本 2JS`Wqy
A (14)accounting bases 会计基础 7 +@qB]Bi<
A (15)accounting manual 会计手册 A?T<", bO
A (16)accounting period 会计期间 \ S)2
A (17)accounting policies 会计方针 lM[XS4/TRa
A (18)accounting rate of return 会计报酬率 y{a$y}7#X
A (19)accounting reference date 会计参照日 H<G4O02i_
A (20)accounting reference period 会计参照期间 a`u
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A (21)accrual concept 应计概念 tD Cw-
A (22)accrual expenses 应计费用 d@3}U6,
A (23)acid test ration 速动比率(酸性测试比率) !;!~n
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A (24)acquisition 购置 )CS.F=
A (25)acquisition accounting 收购会计 OLj\
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A (26)activity based accounting 作业基础成本计算 )I-f U4?
A (27)adjusting events 调整事项 \rV
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A (28)administrative expenses 行政管理费 ,xT?mt}P
A (29)advice note 发货通知 35x 0T/8
A (30)amortization 摊销 x/ :4 {
A (31)analytical review 分析性检查 F("#^$
A (32)annual equivalent cost 年度等量成本法 Lh-`OmO0>F
A (33)annual report and accounts 年度报告和报表 ;|cTHGxbE
A (34)appraisal cost 检验成本 ^U8r0]9
A (35)appropriation account 盈余分配账户 Px>va01n
A (36)articles of association 公司章程细则 $.489x+'Z
A (37)assets 资产 L~ ^*u_U]
A (38)assets cover 资产保障 5')8r ';,
A (39)asset value per share 每股资产价值 [!VOw@uz
A (40)associated company 联营公司 n!E2_
A (41)attainable standard 可达标准 1Fi86
A (42)attributable profit 可归属利润 w_iam qe,
A (43)audit 审计 B z`yfl2
A (44)audit report 审计报告 47T}0q ,
A (45)auditing standards 审计准则 g+C!kaC)
A (46)authorized share capital 额定股本 TjBY
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A (47)available hours 可用小时 ,s^<X85gp\
A (48)avoidable costs 可避免成本 Bfv.$u00p
B (49)back-to-back loan 易币贷款 OlQ,Ce
B (50)backflush accounting 倒退成本计算 7a$ G@
B (51)bad debts 坏帐 {hO`6mr&t
B (52)bad debts ratio 坏帐比率 F Cc=e{
B (53)bank charges 银行手续费 ARfRsP
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r
B (54)bank overdraft 银行透支 9%iFV
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B (55)bank reconciliation 银行存款调节表 0X(]7b&~R
B (56)bank statement 银行对账单 @)8]e
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B (57)bankruptcy 破产 Y#01o&f0n
B (58)basis of apportionment 分摊基础 s 2v(=
B (59)batch 批量 ]^\8U2q}
B (60)batch costing 分批成本计算
dy>|c j
B (61)beta factor B(市场)风险因素 ; W7Y2Md
B (62)bill 账单 Y+/l X 6 '
B (63)bill of exchange 汇票 G;oFTP>o
B (64)bill of landing 提单 ~
- F? Mc
B (65)bill of materials 用料预计单 ~L+ ]n0*
B (66)bill payable 应付票据 '?GQ~Bf<>
B (67)bill receivable 应收票据 y$tX-9U
B (68)bin card 存货记录卡 lg1PE7
B (69)bonus 红利 &4$oud n
B (70)book-keeping 薄记 - &[z\"T
B (71)Boston classification 波士顿分类 *,\` o~
B (72)breakeven chart 保本图 .
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B (73)breakeven point 保本点 swpnuuC-
B (74)breaking-down time 复位时间 B">yKB:D}t
B (75)budget 预算 []&(D_e"
B (76)budget center 预算中心 BZ F,=v
B (77)budget cost allowance 预算成本折让 ? 4)v`*
B (78)budget manual 预算手册 [D'Gr*5~{
B (79)budget period 预算期间 <2P7utdZ
B (80)budgetary control 预算控制 fV ZW[9[
B (81)budgeted capacity 预算生产能力 0D)`
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B (82)burden 制造费用 O(OmGu4%
B (83)business center 经营中心 }G1&]Wt
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B (84)business entity 营业个体 +EAS Aq
B (85)business unit 经营单位 hPufzhT
B (86)buy-out management 管理性购买产权 N)43};e
B (87)by-product 副产品 wy4q[$.4v
C (88)called-up share capital 催缴股本 s=E iH
C (89)capacity 生产能力 3^G96]E
C (90)capacity ratios 生产能力比率 S@:B6](D$
C (91)capital 资本 amB@N6*
C (92)capital assets pricing model 资本资产计价模式 Ds5N Ap:x
C (93)capital commitment 承诺资本 `% E9xcD%
C (94)capital employed 已运用的资本 <4D%v"zRP
C (95)capital expenditure 资本支出 \/Ij7nD`l%
C (96)capital expenditure authorization 资本支出核准 FUaNiAr[
C (97)capital expenditure control 资本支出控制 z*.v_
Mx
C (98)capital expenditure proposal 资本支出申请 &P n]
C (99)capital funding planning 资本基金筹集计划 IM-`<~(I#
C (100)capital gain 资本收益 vg 5NY =O
C (101)capital investment appraisal 资本投资评估 4S *,\ q]q
C (102)capital maintenance 资本保全 ^&: 'NR
C (103)capital resource planning 资本资源计划 Ob(leL>ow
C (104)capital surplus 资本盈余 *e<_; Kr?
C (105)capital turnover 资本周转率 "oE* 9J?e
C (106)card 记录卡 2;N@aZX
C (107)cash 现金 xVR: ;
Jy[
C (108)cash account 现金账户 J`Oy .Qu)
C (109)cash book 现金账薄 Sa}D.SBg
C (110)cash cow 金牛产品 @
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C (111)cash flow 现金流量 xYR#% ! M
C (112)cash discounted 现金贴现 ,ZK]i CGk
C (113)cash flow budget 现金流量预算 Z! YpklZ?~
C (114)cash flow statement 现金流量表 zeTsz T)
C (115)cash ledger 现金分类账 r69WD
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C (116)cash limit 现金限额 VBx,iua w
C (117)CCA 现时成本会计 1 !s28C5u
C (118)center 中心 g[ !Cj,
C (119)changeover time 变更时间 RWahsJTu
C (120)chartered entity 特许经济个体 UpeQ OC
C (121)cheque 支票 $'$>UFR
C (122)cheque register 支票登记薄 9U10d&M(
C (123)coin analysis 零钱分类 Jn,w)El s
C (124)classification 分类 deM~[
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C (125)clock card 工时卡 kGD |c=K}
C (126)code 代码 h[l{ 5Z*
C (127)commitment accounting 承诺确认会计 kukaim>K
C (128)common cost 共同成本 zH+<bEo=1=
C (129)company limited by guarantee 有限担保责任公司 ]7F)bIG[
