A (1)ABC 作业基础成本计算 W0uM?J\O
A (2)absorbed overhead 已吸收制造费用
H $qdU!c
A (3)absorption costing 吸收成本计算 &|&YRHv
A (4)account 账户,报表 );/5#b@<Y
A (5)accounting postulate 会计假设 oRJP5Y5na
A (6)accounting series release 会计公告文件 TF}4X;3Dsy
A (7)accounting valuation 会计计价 "=Fn.r4I
A (8)account sale 承销清单 :0TSOT9.
A (9)accountability concept 经营责任概念 o"+&^
A (10)accountancy 会计职业 {
$QF*j
A (11)accountant 会计师 IG3K Pmu
A (12)accounting 会计 ,*}g
r
A (13)agency cost 代理成本 %Cbc@=k
A (14)accounting bases 会计基础 h+'eFAZ
A (15)accounting manual 会计手册 p6eDd"
Y
A (16)accounting period 会计期间 }RP 9%n^
A (17)accounting policies 会计方针 5\*wX.wp
A (18)accounting rate of return 会计报酬率 nY5n%>8
A (19)accounting reference date 会计参照日 g9r5t';
A (20)accounting reference period 会计参照期间 {]_{BcK+
A (21)accrual concept 应计概念 mLxwJ
A (22)accrual expenses 应计费用 `))J8j"
A (23)acid test ration 速动比率(酸性测试比率) $P}]|/Yb
A (24)acquisition 购置 MFdFZkpiV
A (25)acquisition accounting 收购会计 J/&*OC
A (26)activity based accounting 作业基础成本计算 "j@I
RuH
A (27)adjusting events 调整事项 @v-)|8GdY
A (28)administrative expenses 行政管理费 qu~"C,
A (29)advice note 发货通知 BO\`m%8md
A (30)amortization 摊销 $v}8lBCr3
A (31)analytical review 分析性检查 Z-sN4fr a
A (32)annual equivalent cost 年度等量成本法 6Bq2?;5
A (33)annual report and accounts 年度报告和报表 )eGu4iEPM
A (34)appraisal cost 检验成本 ^9V8 M9
A (35)appropriation account 盈余分配账户 'hHX"\|RA
A (36)articles of association 公司章程细则 ",
Rw%_
A (37)assets 资产 AYQh=$)(
A (38)assets cover 资产保障 RO3e
A (39)asset value per share 每股资产价值 &8YI)G%
A (40)associated company 联营公司 IOES3
A (41)attainable standard 可达标准 $=g.-F%*=
A (42)attributable profit 可归属利润 d~1"{WPSn
A (43)audit 审计 [,?A$Z*Z|
A (44)audit report 审计报告 i^V4N4ux]
A (45)auditing standards 审计准则 hs#s $})}Z
A (46)authorized share capital 额定股本 iO= uXN1g
A (47)available hours 可用小时 H=SMDj)s+
A (48)avoidable costs 可避免成本 k49n9EX
B (49)back-to-back loan 易币贷款 SVEA
B (50)backflush accounting 倒退成本计算 % |Gzht\
B (51)bad debts 坏帐 snzH}$
Ls
B (52)bad debts ratio 坏帐比率 v&/-&(+
B (53)bank charges 银行手续费 %|6Q7'@p
B (54)bank overdraft 银行透支 \]:NOmI^'
B (55)bank reconciliation 银行存款调节表 `YU:kj<6
B (56)bank statement 银行对账单 O09g b[
B (57)bankruptcy 破产
g<0%-p
B (58)basis of apportionment 分摊基础 ump:dL5{
B (59)batch 批量 K~~*M?.Z
B (60)batch costing 分批成本计算 btz3f9
B (61)beta factor B(市场)风险因素 iW%0pLn
B (62)bill 账单 73Zs/
B (63)bill of exchange 汇票 |q b92|?
B (64)bill of landing 提单 v@1Jhns
B (65)bill of materials 用料预计单 FHPZQC8
B (66)bill payable 应付票据 <+JFa
l
B (67)bill receivable 应收票据 0+`*8G)
B (68)bin card 存货记录卡 q@yabuN@,j
B (69)bonus 红利 IG@&l0ARL
B (70)book-keeping 薄记 hQLx"R$
B (71)Boston classification 波士顿分类 :qKY@-t7H
B (72)breakeven chart 保本图 8n
p>#V
B (73)breakeven point 保本点 z{+; '9C
B (74)breaking-down time 复位时间 $W]guG
B (75)budget 预算 b6M)qt9R
B (76)budget center 预算中心 'Bn_'w~j{
B (77)budget cost allowance 预算成本折让 %iFIY=W
B (78)budget manual 预算手册 4!W?z2ly~R
B (79)budget period 预算期间 +uXnFf d^
B (80)budgetary control 预算控制 pY5HW2TsY|
B (81)budgeted capacity 预算生产能力 jsht2]iq3K
B (82)burden 制造费用
_;RD-kv
B (83)business center 经营中心 weadY,-H8
B (84)business entity 营业个体 d33Nx)No
B (85)business unit 经营单位 /'^>-!8_1
B (86)buy-out management 管理性购买产权 n&&U9sf?
B (87)by-product 副产品 MM$"6Jor
C (88)called-up share capital 催缴股本 Mp}NUQHE
C (89)capacity 生产能力 wDY7B
C (90)capacity ratios 生产能力比率 "r3s'\
C (91)capital 资本 zC;lfy{f=
C (92)capital assets pricing model 资本资产计价模式 m8A1^ R
C (93)capital commitment 承诺资本 <G =@Gl
C (94)capital employed 已运用的资本 ~TIZumGB
C (95)capital expenditure 资本支出 k$- q;VI
C (96)capital expenditure authorization 资本支出核准 UC$+&&rO
C (97)capital expenditure control 资本支出控制 ITPpT
C (98)capital expenditure proposal 资本支出申请 P&,cCR>
C (99)capital funding planning 资本基金筹集计划 7}85o
J
C (100)capital gain 资本收益 eV}Tx;1|}
C (101)capital investment appraisal 资本投资评估 -%$
dFq
C (102)capital maintenance 资本保全 L uKm
C (103)capital resource planning 资本资源计划 1caod0gor
C (104)capital surplus 资本盈余 HBGA
lZ
C (105)capital turnover 资本周转率 ()JDjzQT
C (106)card 记录卡 -{mq\GvGn
C (107)cash 现金 Av4E?@R
C (108)cash account 现金账户 @x
]^blq
C (109)cash book 现金账薄 n:] 1^wX#
C (110)cash cow 金牛产品 z3LPR:&Z
C (111)cash flow 现金流量 ;itg>\p3
C (112)cash discounted 现金贴现 p[:%Ck"$7
C (113)cash flow budget 现金流量预算 m(]
IxI
C (114)cash flow statement 现金流量表 eR;0pWVl
C (115)cash ledger 现金分类账 ixpG[8s
C (116)cash limit 现金限额 ]`9K|v
C (117)CCA 现时成本会计 N'.+ezZ;h
C (118)center 中心 P$(}}@
C (119)changeover time 变更时间 IV*$U7~
C (120)chartered entity 特许经济个体 be@uHikp;v
C (121)cheque 支票
>ON.ftZi
C (122)cheque register 支票登记薄 5aQg^f%\
C (123)coin analysis 零钱分类 ( "z;Q?(
C (124)classification 分类 ,K
aWP
C (125)clock card 工时卡 S`.-D+.68
C (126)code 代码 3f8Z?[Bb@
C (127)commitment accounting 承诺确认会计 sRnMBW.
C (128)common cost 共同成本 W<l(C!{
C (129)company limited by guarantee 有限担保责任公司 =1Jo-!{{