A (1)ABC 作业基础成本计算 {/ UhUG
A (2)absorbed overhead 已吸收制造费用 @!H
'+ c
A (3)absorption costing 吸收成本计算 C!UEXj`l9
A (4)account 账户,报表 !]DuZ=
A (5)accounting postulate 会计假设 ~Yl$I,
A (6)accounting series release 会计公告文件 C6k4g75U2
A (7)accounting valuation 会计计价 L{PH0Jf
A (8)account sale 承销清单 D9,!
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A (9)accountability concept 经营责任概念 Zq?_dIX
%
A (10)accountancy 会计职业 Wvr+y!F
A (11)accountant 会计师 d(l|hmj4j9
A (12)accounting 会计 %-^ }45](q
A (13)agency cost 代理成本 STT2o=
A (14)accounting bases 会计基础 k EAhTh&g*
A (15)accounting manual 会计手册 t"YIq/08
A (16)accounting period 会计期间 BjD&> gO)
A (17)accounting policies 会计方针 [@.B4
p
A (18)accounting rate of return 会计报酬率
^CQ1I0
A (19)accounting reference date 会计参照日 r@$B'CsLj
A (20)accounting reference period 会计参照期间 5#u.pu
A (21)accrual concept 应计概念 xii$e
A (22)accrual expenses 应计费用 v >I<|
A (23)acid test ration 速动比率(酸性测试比率) 9. 8,q
A (24)acquisition 购置 &:a uB:b
A (25)acquisition accounting 收购会计 u9>6|w+
A (26)activity based accounting 作业基础成本计算 YC)hX'A\
A (27)adjusting events 调整事项 nVT M3
Cz
A (28)administrative expenses 行政管理费 Y +qus
A (29)advice note 发货通知 Qp 69Sk@H{
A (30)amortization 摊销 n0FYf qH
A (31)analytical review 分析性检查 C"No5r'K3
A (32)annual equivalent cost 年度等量成本法 QN #)F
A (33)annual report and accounts 年度报告和报表 twv
lQ|
A (34)appraisal cost 检验成本
cs5ix"1A
A (35)appropriation account 盈余分配账户 w
a.f![
A (36)articles of association 公司章程细则 .;Z.F7{q
A (37)assets 资产 RUc \u93n
A (38)assets cover 资产保障 @U7Dunu*f
A (39)asset value per share 每股资产价值 s"rg_FoL
A (40)associated company 联营公司 Ld~4nc$H8
A (41)attainable standard 可达标准 *. dKR
A (42)attributable profit 可归属利润 p,s&61]
A (43)audit 审计 4
m $sJ
A (44)audit report 审计报告 "i''Ui\H
A (45)auditing standards 审计准则 6 5"uD7;
A (46)authorized share capital 额定股本 Gbx";Y8
A (47)available hours 可用小时 !&0a<~ Wi
A (48)avoidable costs 可避免成本 _=T]PSauI
B (49)back-to-back loan 易币贷款 iE +6UK
B (50)backflush accounting 倒退成本计算 - #Jj-t_Fe
B (51)bad debts 坏帐 MBv/
B (52)bad debts ratio 坏帐比率 5%qH 7[dx
B (53)bank charges 银行手续费 aZxO/b^ j
B (54)bank overdraft 银行透支 eEie?# Z/6
B (55)bank reconciliation 银行存款调节表 N 4 +g("
B (56)bank statement 银行对账单 R }.3|0
B (57)bankruptcy 破产 QB9A-U <J
B (58)basis of apportionment 分摊基础 3 9yz~
B (59)batch 批量 #}j]XWy
B (60)batch costing 分批成本计算 Y`=z.D{
B (61)beta factor B(市场)风险因素
I9
Om#m
B (62)bill 账单 L,
%Z9
B (63)bill of exchange 汇票 64b<0;~
B (64)bill of landing 提单 F%y{%
C7l
B (65)bill of materials 用料预计单 PuU*vs3
B (66)bill payable 应付票据
XP4jZCt9
B (67)bill receivable 应收票据 2i"HqAB
B (68)bin card 存货记录卡 ~RCg. &[ou
B (69)bonus 红利 ( w5f(4
B (70)book-keeping 薄记 [nC4/V+-
B (71)Boston classification 波士顿分类 Jbkt'Z(& J
B (72)breakeven chart 保本图 ^Bn1;
B (73)breakeven point 保本点 ac3_L$X[
B (74)breaking-down time 复位时间 @7]
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B (75)budget 预算
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B (76)budget center 预算中心 ,.q8Xf
B (77)budget cost allowance 预算成本折让 GGp{b>E+
#
B (78)budget manual 预算手册 \E~Q1eAJT
B (79)budget period 预算期间 M(NH
9E
E
B (80)budgetary control 预算控制 ]p}#N Pe5
B (81)budgeted capacity 预算生产能力 " C&x ,Ic
B (82)burden 制造费用 cL
ae=N
B (83)business center 经营中心 ` )]lUvR
B (84)business entity 营业个体 }oV3EIH
B (85)business unit 经营单位 ?|)rv
B (86)buy-out management 管理性购买产权 )L|C'dJ<k`
B (87)by-product 副产品 r
/^'Xj'(
C (88)called-up share capital 催缴股本 H[Cj7{ V
C (89)capacity 生产能力 s ?5
d
C (90)capacity ratios 生产能力比率 #*\R y/9Q
C (91)capital 资本 a&8l[xe1
C (92)capital assets pricing model 资本资产计价模式
22PGWSQ
C (93)capital commitment 承诺资本 c'xUJhEL
C (94)capital employed 已运用的资本
Hl!1h%
C (95)capital expenditure 资本支出 d`UF0T
C (96)capital expenditure authorization 资本支出核准 [:Xn6)qz
C (97)capital expenditure control 资本支出控制 qih 6me8 C
C (98)capital expenditure proposal 资本支出申请 TdNsyr}JG
C (99)capital funding planning 资本基金筹集计划 0}6QO
C (100)capital gain 资本收益 j_(?=7Y3g
C (101)capital investment appraisal 资本投资评估 *-{Omqw
C (102)capital maintenance 资本保全 4S
qvhz
C (103)capital resource planning 资本资源计划 yg`E2 2
C (104)capital surplus 资本盈余 oO8]lHS?@
C (105)capital turnover 资本周转率 ;r%<2(
C (106)card 记录卡 Q})t<l+L
C (107)cash 现金 ?{?Vy9'B
C (108)cash account 现金账户 _ \_3s
C (109)cash book 现金账薄 @h
!U
C (110)cash cow 金牛产品 B*32D8t`u
C (111)cash flow 现金流量 F{kG
C (112)cash discounted 现金贴现 *>G ^!e.u
C (113)cash flow budget 现金流量预算 Io2,% !D
C (114)cash flow statement 现金流量表 > y&[BB7S6
C (115)cash ledger 现金分类账
4$ ..r4@
C (116)cash limit 现金限额 >\Z lZ
C (117)CCA 现时成本会计 z9I1RX
V
C (118)center 中心 P Q6T| >
C (119)changeover time 变更时间 }{ P&idkv
C (120)chartered entity 特许经济个体 o`oRG)QC
C (121)cheque 支票 D` 1I;Tb#
C (122)cheque register 支票登记薄 Y"r
3 i]
C (123)coin analysis 零钱分类 ? Ozk^#H[
C (124)classification 分类 Rd`{qW
C (125)clock card 工时卡 \o0z@Ntq
C (126)code 代码 oZ?IR#^
C (127)commitment accounting 承诺确认会计 t)YFTO"Jj
C (128)common cost 共同成本
Ar\IZ_Q
C (129)company limited by guarantee 有限担保责任公司 Bi'I18<
