A (1)ABC 作业基础成本计算 ("+J*u*kq_
A (2)absorbed overhead 已吸收制造费用 YaWZOuxm
A (3)absorption costing 吸收成本计算 Z/p>>SCak
A (4)account 账户,报表 }\s\fNSQ/
A (5)accounting postulate 会计假设 cKb jW
A (6)accounting series release 会计公告文件 Vo@gxC,
A (7)accounting valuation 会计计价 3b#eB
A (8)account sale 承销清单 +Ui @3Q
A (9)accountability concept 经营责任概念 {4%B^+}T
A (10)accountancy 会计职业 )e1&[0
A (11)accountant 会计师 oXQzCjX_
A (12)accounting 会计 :L E&p[^
A (13)agency cost 代理成本 5Wyo!pRi
A (14)accounting bases 会计基础 sFvu@Wm'7W
A (15)accounting manual 会计手册 GO|1O|?
A (16)accounting period 会计期间 d5hYOhO[
A (17)accounting policies 会计方针 m4=[e!
A (18)accounting rate of return 会计报酬率 #2XX [d%
A (19)accounting reference date 会计参照日 YoT<]'
A (20)accounting reference period 会计参照期间 [X"F}ph
A (21)accrual concept 应计概念 AxsTB9/
A (22)accrual expenses 应计费用 {Y\W&Edw%
A (23)acid test ration 速动比率(酸性测试比率) Ui^~A
A (24)acquisition 购置 9Ez>srH(
A (25)acquisition accounting 收购会计 jIzkI)WC|
A (26)activity based accounting 作业基础成本计算 7jZE(|G-
A (27)adjusting events 调整事项 5v
fzSJ
A (28)administrative expenses 行政管理费 1hz:AUH
A (29)advice note 发货通知 Q|gRBu
A (30)amortization 摊销 ++HHUM
A (31)analytical review 分析性检查 Zs$Qo->F
A (32)annual equivalent cost 年度等量成本法 0pC}+
+
A (33)annual report and accounts 年度报告和报表 n[mVwQ(%
A (34)appraisal cost 检验成本 (iT?uMRz
A (35)appropriation account 盈余分配账户 ;$\?o
A (36)articles of association 公司章程细则 n.323tNY
A (37)assets 资产 ]+!{^h$
A (38)assets cover 资产保障 CXe2G5
A (39)asset value per share 每股资产价值 _gGI&0(VM
A (40)associated company 联营公司 ,"@Tm01os
A (41)attainable standard 可达标准 G~ldU:
?
A (42)attributable profit 可归属利润 U)PN
Y
A (43)audit 审计 p H5iv>H
A (44)audit report 审计报告 g}
vOp3^
A (45)auditing standards 审计准则 oC~8h8"l
A (46)authorized share capital 额定股本 BeNH"Y:E
A (47)available hours 可用小时 aT]G&bR?
A (48)avoidable costs 可避免成本 6c?;-5.
B (49)back-to-back loan 易币贷款 BkH- d z
B (50)backflush accounting 倒退成本计算 {DI`HB[
B (51)bad debts 坏帐 P?zPb'UVqa
B (52)bad debts ratio 坏帐比率 8@}R_GZc
B (53)bank charges 银行手续费 e13{G@
B (54)bank overdraft 银行透支 w`N|e0G@
B (55)bank reconciliation 银行存款调节表 wU9H=w^
B (56)bank statement 银行对账单 *b$8O
B (57)bankruptcy 破产
/z0X
B (58)basis of apportionment 分摊基础 o:p6[SGd
B (59)batch 批量 n O^m
B (60)batch costing 分批成本计算 >I~$h,
B (61)beta factor B(市场)风险因素
;T9u$4<
B (62)bill 账单 =
u*\P!$
B (63)bill of exchange 汇票 FR7DuH/f)
B (64)bill of landing 提单 &pL.hM^
B (65)bill of materials 用料预计单 9i&(VzY[=
B (66)bill payable 应付票据 |#&{`3$CG[
B (67)bill receivable 应收票据 *Y4[YnkPE
B (68)bin card 存货记录卡 ')bas#=uP
B (69)bonus 红利 rzR=% >
B (70)book-keeping 薄记 86bRfW'
B (71)Boston classification 波士顿分类 ?^8CD.|
B (72)breakeven chart 保本图 Ve]ufn
6
B (73)breakeven point 保本点 efc<lSUR
B (74)breaking-down time 复位时间 h.QsI`@f
B (75)budget 预算 FnoE\2}9
B (76)budget center 预算中心 CJDnHuozc
B (77)budget cost allowance 预算成本折让
\z~wm&
B (78)budget manual 预算手册 U#u=9%'
B (79)budget period 预算期间 ];3]/b)&
B (80)budgetary control 预算控制 9*thqs3J#d
B (81)budgeted capacity 预算生产能力 \),DW)
B (82)burden 制造费用
~ x!"(
B (83)business center 经营中心 s>RtCw3,
B (84)business entity 营业个体 e[Tu.$f-
B (85)business unit 经营单位 }!&Vc f
B (86)buy-out management 管理性购买产权 /M0A9ZT[
B (87)by-product 副产品 oPqWL9]
C (88)called-up share capital 催缴股本 !XJvhsKX y
C (89)capacity 生产能力 y1oQ4|KSI
C (90)capacity ratios 生产能力比率 K;,_P5J%
C (91)capital 资本 q_hkI]
C (92)capital assets pricing model 资本资产计价模式 csEF^T-
C (93)capital commitment 承诺资本 $N}nO:`t
C (94)capital employed 已运用的资本 FLb
Q#c\
C (95)capital expenditure 资本支出 w%3R[Kdzk
C (96)capital expenditure authorization 资本支出核准 Pl>BTo>p'
C (97)capital expenditure control 资本支出控制 <hJ%]]
C (98)capital expenditure proposal 资本支出申请 {\SJr:
C (99)capital funding planning 资本基金筹集计划 b3zxiq
x
C (100)capital gain 资本收益 !xIK<H{*
C (101)capital investment appraisal 资本投资评估 -$x5[6bN
C (102)capital maintenance 资本保全 ".Z1CBM(
C (103)capital resource planning 资本资源计划 rryC^Vma
C (104)capital surplus 资本盈余 T[?toqkD>z
C (105)capital turnover 资本周转率 (3_m[N\F
C (106)card 记录卡 "-WEUz
C (107)cash 现金 @`IMR$'
C (108)cash account 现金账户 #Yqj27&
C (109)cash book 现金账薄 K[.*8
C (110)cash cow 金牛产品 cLZaQsS%
C (111)cash flow 现金流量 e[>c>F^
C (112)cash discounted 现金贴现 RTLA*
C (113)cash flow budget 现金流量预算 ]1^F
C (114)cash flow statement 现金流量表 [!<W{ ($5
C (115)cash ledger 现金分类账 ^L,Uz:[J
C (116)cash limit 现金限额
~"Q24I
C (117)CCA 现时成本会计 )zKZ<;#y
C (118)center 中心 UhI T!x
C (119)changeover time 变更时间 (59u<F
C (120)chartered entity 特许经济个体 7V="/0a
C (121)cheque 支票 &4dh $
w]q
C (122)cheque register 支票登记薄 |e]2 >NjQa
C (123)coin analysis 零钱分类 fH>I/%
C (124)classification 分类 Uyuvmt>
C (125)clock card 工时卡 qgk-[zW#
C (126)code 代码 k;fy8
C (127)commitment accounting 承诺确认会计 03!!# 5iJ
C (128)common cost 共同成本 6>hW.aq}
C (129)company limited by guarantee 有限担保责任公司 d:_3V rRZ