A (1)ABC 作业基础成本计算 &"S/Lt
A (2)absorbed overhead 已吸收制造费用 HYClm|
A (3)absorption costing 吸收成本计算 Ie_I7YJ
A (4)account 账户,报表 4<gJ2a3
A (5)accounting postulate 会计假设 X
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A (6)accounting series release 会计公告文件 BQrL7y
A (7)accounting valuation 会计计价 zJl_ t0
A (8)account sale 承销清单 rG6\ynBX%
A (9)accountability concept 经营责任概念 JeQ[qQ
A (10)accountancy 会计职业 vDDljQXw4
A (11)accountant 会计师 d<T%`:s<
A (12)accounting 会计 rxE&fjW
A (13)agency cost 代理成本 rw u3Nb
A (14)accounting bases 会计基础 3E|;r
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A (15)accounting manual 会计手册 h_ ZX/k
A (16)accounting period 会计期间 r
_o<SH
A (17)accounting policies 会计方针 i Ci>zJ
A (18)accounting rate of return 会计报酬率 _Z#eS/,O@
A (19)accounting reference date 会计参照日 IC~ljy]y_
A (20)accounting reference period 会计参照期间 >4)g4~'n!
A (21)accrual concept 应计概念 $Z6D:"
K
A (22)accrual expenses 应计费用 dr]
&kqm
A (23)acid test ration 速动比率(酸性测试比率) j$PI,`
A (24)acquisition 购置 u
Qp_':\k
A (25)acquisition accounting 收购会计 (V9h2g&8L
A (26)activity based accounting 作业基础成本计算 MUwVG>b8J~
A (27)adjusting events 调整事项 [thboP.?
A (28)administrative expenses 行政管理费 ,U=E[X=H
A (29)advice note 发货通知 #5{sglC"|F
A (30)amortization 摊销 xqWj|jA
A (31)analytical review 分析性检查 [j0w\{
A (32)annual equivalent cost 年度等量成本法 qx%jAs+~
A (33)annual report and accounts 年度报告和报表 |5ONFde"0
A (34)appraisal cost 检验成本 b(&]>z
A (35)appropriation account 盈余分配账户 L8P36]>
A (36)articles of association 公司章程细则 eP |)SU
A (37)assets 资产 Oxa5Kfpa
A (38)assets cover 资产保障 jT^!J+?6K+
A (39)asset value per share 每股资产价值 BjZ>hhs!*
A (40)associated company 联营公司 pGkef0p@
A (41)attainable standard 可达标准 #"r kuDO
A (42)attributable profit 可归属利润 ,y.3
Fe
A (43)audit 审计 w%u5<
A (44)audit report 审计报告 1n3$V:00
A (45)auditing standards 审计准则 e^frVEV
A (46)authorized share capital 额定股本 ,"H?hF
Q
A (47)available hours 可用小时 2f{kBD
A (48)avoidable costs 可避免成本 ND,`QjmZ
B (49)back-to-back loan 易币贷款 6ZgNHARS
B (50)backflush accounting 倒退成本计算 s`vSt*
]K
B (51)bad debts 坏帐 "::9aYd!
B (52)bad debts ratio 坏帐比率 fI}c 71b`
B (53)bank charges 银行手续费 :uvc\|:s
B (54)bank overdraft 银行透支 ha>SZnKD{
B (55)bank reconciliation 银行存款调节表 K+> V|zKuk
B (56)bank statement 银行对账单 LUul7y'"
B (57)bankruptcy 破产 ]Zv,
B (58)basis of apportionment 分摊基础 )52#:27F
B (59)batch 批量 gMay
B (60)batch costing 分批成本计算 n)CH^WHL&
B (61)beta factor B(市场)风险因素 1^sb T[%R
B (62)bill 账单 .EzSSU7n)
B (63)bill of exchange 汇票 gvr]]}h:O
B (64)bill of landing 提单 sD2Qm
B (65)bill of materials 用料预计单 %&1$~m0
B (66)bill payable 应付票据 i-"<[*ePd
B (67)bill receivable 应收票据 JP%RTGu
B (68)bin card 存货记录卡 .h6Y<
E
B (69)bonus 红利 Ou!)1UFI
B (70)book-keeping 薄记 >3$uu+p1F
B (71)Boston classification 波士顿分类 )<Ob
B (72)breakeven chart 保本图 `D"1
gD}{A
B (73)breakeven point 保本点 S5/p=H:
B (74)breaking-down time 复位时间 Xv&%2-V;
B (75)budget 预算 |rFJ*.nD
B (76)budget center 预算中心 QpJIDM/
B (77)budget cost allowance 预算成本折让 0STk)>3$-
B (78)budget manual 预算手册 )BpIxWd?
B (79)budget period 预算期间 w
OM<XhZ
B (80)budgetary control 预算控制 o{g@Nk'f
B (81)budgeted capacity 预算生产能力 !|(Ao"]
B (82)burden 制造费用 `W="g6(
B (83)business center 经营中心 l3\9S#3-^
B (84)business entity 营业个体 8_Jj+
B (85)business unit 经营单位
*V<)p%l.
B (86)buy-out management 管理性购买产权 8(uw0~G
O
B (87)by-product 副产品 l`qP~
k#
C (88)called-up share capital 催缴股本 /rOnm=P+Q
C (89)capacity 生产能力 `
U!(cDY
C (90)capacity ratios 生产能力比率 w4aiI2KFq
C (91)capital 资本 _rG-#BKW8L
C (92)capital assets pricing model 资本资产计价模式 1
3\Sh
C (93)capital commitment 承诺资本 ec#_olG%
C (94)capital employed 已运用的资本 hsz$S:am
C (95)capital expenditure 资本支出 ID+,[TM`
C (96)capital expenditure authorization 资本支出核准 v$Dh.y
C (97)capital expenditure control 资本支出控制 qb9}&'@:
C (98)capital expenditure proposal 资本支出申请 [e1\A
&T
C (99)capital funding planning 资本基金筹集计划
E4hq}
C (100)capital gain 资本收益 a0)vvo=bz
C (101)capital investment appraisal 资本投资评估 _3I3AG0e
C (102)capital maintenance 资本保全 /LSq%~UF
C (103)capital resource planning 资本资源计划 XCV0.u|
C (104)capital surplus 资本盈余 L2k;f]
C (105)capital turnover 资本周转率 R:BBF9sK?
C (106)card 记录卡 Qk|( EFQ9
C (107)cash 现金 LuLy6]6D;
C (108)cash account 现金账户 U:J /\-
C (109)cash book 现金账薄 ;g6 nHek
C (110)cash cow 金牛产品 }@3$)L%n_u
C (111)cash flow 现金流量 <%he
o
C (112)cash discounted 现金贴现 ~xP
Szf
C (113)cash flow budget 现金流量预算 ,,XS;X?
C (114)cash flow statement 现金流量表 vsjM3=
C (115)cash ledger 现金分类账 _AVy:~/
C (116)cash limit 现金限额 rknzo]N,
C (117)CCA 现时成本会计 ST#PMb'izn
C (118)center 中心 rffVfw
C (119)changeover time 变更时间 Qb@BV&^y&
C (120)chartered entity 特许经济个体 9'D8[p%
C (121)cheque 支票 o:h)~[n|
C (122)cheque register 支票登记薄 `Uu^I
C (123)coin analysis 零钱分类 O^y$8OKEi,
C (124)classification 分类 _Wq7U1v`
C (125)clock card 工时卡 fQ^h{n
C (126)code 代码 Ua}g
C (127)commitment accounting 承诺确认会计 9tW3!O^_
C (128)common cost 共同成本 ><MGZ?-N
C (129)company limited by guarantee 有限担保责任公司 H 3W_}f