A (1)ABC 作业基础成本计算 e|L$e0
A (2)absorbed overhead 已吸收制造费用 I& `
>6=)
A (3)absorption costing 吸收成本计算 "/EE$eU
A (4)account 账户,报表 /$I
F!q+C
A (5)accounting postulate 会计假设 }>
51oBgk_
A (6)accounting series release 会计公告文件 (N etn&
A (7)accounting valuation 会计计价 K{
s=k/h
A (8)account sale 承销清单 NjTVinz
A (9)accountability concept 经营责任概念 "dKYJ&$
A (10)accountancy 会计职业 I)$of9
A (11)accountant 会计师 K|H&x"t
A (12)accounting 会计 &zCqF=/9U
A (13)agency cost 代理成本 3b_tK^|'
A (14)accounting bases 会计基础 I92c!`{
A (15)accounting manual 会计手册 I82?sQ7
A (16)accounting period 会计期间 j15TavjGh
A (17)accounting policies 会计方针 5 i1T?
A (18)accounting rate of return 会计报酬率 IZm_/
A (19)accounting reference date 会计参照日 2C@hjw(
A (20)accounting reference period 会计参照期间 cU y,q]PO
A (21)accrual concept 应计概念 A%VBBvk
A (22)accrual expenses 应计费用 [\h k_(}
A (23)acid test ration 速动比率(酸性测试比率) JlR'w]d M,
A (24)acquisition 购置 sP0pw]
!
A (25)acquisition accounting 收购会计 "EoC7
1
A (26)activity based accounting 作业基础成本计算 ;w(]z
A (27)adjusting events 调整事项 >`jsUeS
A (28)administrative expenses 行政管理费 @17hB h
A (29)advice note 发货通知 QK5y%bT
SA
A (30)amortization 摊销 CqXD z
A (31)analytical review 分析性检查 q\q V~G`
A (32)annual equivalent cost 年度等量成本法 e JMD8#
A (33)annual report and accounts 年度报告和报表 dVDQ^O&
A (34)appraisal cost 检验成本 s$I
l;
A (35)appropriation account 盈余分配账户 &FWPb#
A (36)articles of association 公司章程细则 -R!qDA"
A (37)assets 资产 W|U!kqU
A (38)assets cover 资产保障 ;Yrg4/Ipa
A (39)asset value per share 每股资产价值 Yx_[v
Lm
A (40)associated company 联营公司 9o.WJ
A (41)attainable standard 可达标准 i^{.Q-
A (42)attributable profit 可归属利润 @jW_
rj:<
A (43)audit 审计 2Yx6.e<
A (44)audit report 审计报告 ?VMj;+'tr
A (45)auditing standards 审计准则 2`#jw)dM;}
A (46)authorized share capital 额定股本 U*ZP>Vv
A (47)available hours 可用小时 ZQvpkO7}M
A (48)avoidable costs 可避免成本 @:@0}]%z9
B (49)back-to-back loan 易币贷款 %h**L'~``
B (50)backflush accounting 倒退成本计算 %Fc,$ =
B (51)bad debts 坏帐 v>3)^l:=Y*
B (52)bad debts ratio 坏帐比率 \lK iUy/
B (53)bank charges 银行手续费 w5l:^^zF(
B (54)bank overdraft 银行透支 c7j^OP
B (55)bank reconciliation 银行存款调节表 IMY?L
B (56)bank statement 银行对账单 "C$z)
B (57)bankruptcy 破产 3G9YpA_}X
B (58)basis of apportionment 分摊基础 "(}xIsy
B (59)batch 批量 i0uBb%GMT
B (60)batch costing 分批成本计算 a1p:~;f}[
B (61)beta factor B(市场)风险因素 iTU8WWY<
B (62)bill 账单 M/5e4b
B (63)bill of exchange 汇票 tb7Wr1$<
B (64)bill of landing 提单 8T'=lTJ
B (65)bill of materials 用料预计单 AElx #`T
B (66)bill payable 应付票据 zCD?5*7
B (67)bill receivable 应收票据 pmyHto"
B (68)bin card 存货记录卡 w,NK]<dU@
B (69)bonus 红利 pN<wO1\9
B (70)book-keeping 薄记 e-4XNL[F
B (71)Boston classification 波士顿分类 B&0^3iKFi
B (72)breakeven chart 保本图 DCb\=E
B (73)breakeven point 保本点 b
r)o Sw
B (74)breaking-down time 复位时间 >Dpz0v
B (75)budget 预算 v*5n$UFV
B (76)budget center 预算中心 ^RG6h
B (77)budget cost allowance 预算成本折让 ZLdvzH@'
B (78)budget manual 预算手册 Wy%q9x]}
B (79)budget period 预算期间 ]Ff"o7gT
B (80)budgetary control 预算控制 59";{"sw
B (81)budgeted capacity 预算生产能力 OiX>^_iDt
B (82)burden 制造费用 v'B++-%
B (83)business center 经营中心 KyW6[WA9
B (84)business entity 营业个体 F\+wM*:U
B (85)business unit 经营单位 v?rjQ'OP
B (86)buy-out management 管理性购买产权 ]#N2:ych
B (87)by-product 副产品 9|T
%q
2O
C (88)called-up share capital 催缴股本 #NVtZs!V/
C (89)capacity 生产能力 q{ov62t`
C (90)capacity ratios 生产能力比率 < vU<:S
C (91)capital 资本
^~0Mw;n&
C (92)capital assets pricing model 资本资产计价模式 IpY R
C (93)capital commitment 承诺资本 #M6@{R2_
C (94)capital employed 已运用的资本 !*.mcIQT
C (95)capital expenditure 资本支出 cj-P&D[Ny[
C (96)capital expenditure authorization 资本支出核准 i]*Wt8~!
C (97)capital expenditure control 资本支出控制 gF1qZ=<
C (98)capital expenditure proposal 资本支出申请 I,vy__sZ
C (99)capital funding planning 资本基金筹集计划 DF'-dh</*
C (100)capital gain 资本收益 Eom|*2vWIC
C (101)capital investment appraisal 资本投资评估 y]9
3z!#Z
C (102)capital maintenance 资本保全 .ps'{rl8
C (103)capital resource planning 资本资源计划 bp2l%A;
C (104)capital surplus 资本盈余 ^8aj\xe(
C (105)capital turnover 资本周转率 S2K_>kvG)~
C (106)card 记录卡 +Y
,>ftN
C (107)cash 现金 !v^D}P 3Y
C (108)cash account 现金账户 ZA zn-n
C (109)cash book 现金账薄 J&S$F:HM
C (110)cash cow 金牛产品 CfQOG7e@
C (111)cash flow 现金流量 ]y@8mb&
C (112)cash discounted 现金贴现 Ix g.^>62
C (113)cash flow budget 现金流量预算 9_[TYzpB!
C (114)cash flow statement 现金流量表 aOfL;I
C (115)cash ledger 现金分类账 -Ep cX!i
C (116)cash limit 现金限额 }kI-UEn$EP
C (117)CCA 现时成本会计 r#*kx# "
C (118)center 中心 M
*BDrM
C (119)changeover time 变更时间 @
jO3+
C (120)chartered entity 特许经济个体 S*],18z?
C (121)cheque 支票 _)Q)tOW
C (122)cheque register 支票登记薄 O^|dc
=
C (123)coin analysis 零钱分类 ^ruS
C (124)classification 分类 U .hV1
C (125)clock card 工时卡 :L&Bbw(
C (126)code 代码 UA/Q3)
C (127)commitment accounting 承诺确认会计 rOw""mE
C (128)common cost 共同成本 oEU %"
C (129)company limited by guarantee 有限担保责任公司 k_#ra7zP