A (1)ABC 作业基础成本计算 gO E3x^X*{
A (2)absorbed overhead 已吸收制造费用 ckZZ)lW`*
A (3)absorption costing 吸收成本计算 Za&.sg3RG
A (4)account 账户,报表 (t{m(;/
A (5)accounting postulate 会计假设 s* XwU
A (6)accounting series release 会计公告文件 =N +Ou 5D
A (7)accounting valuation 会计计价 o
C5}[cYD`
A (8)account sale 承销清单 Ga%x(1U[&
A (9)accountability concept 经营责任概念 |PI]v`[
A (10)accountancy 会计职业 /{j"
)
A (11)accountant 会计师 Ao%;!(\I%
A (12)accounting 会计 \Jcj4
A (13)agency cost 代理成本 v+3-o/G7
A (14)accounting bases 会计基础 L &i _
A (15)accounting manual 会计手册 TDM yZ!d
A (16)accounting period 会计期间 xz#.3|_('
A (17)accounting policies 会计方针 Ke_ & dgsq
A (18)accounting rate of return 会计报酬率 j.5;0b_L^
A (19)accounting reference date 会计参照日 mJ>@Dh3>G
A (20)accounting reference period 会计参照期间 $?dAO}f3O)
A (21)accrual concept 应计概念 v7L} I[f
A (22)accrual expenses 应计费用 uAWmg8
A (23)acid test ration 速动比率(酸性测试比率) #ilU(39e
A (24)acquisition 购置 T.=du$
A (25)acquisition accounting 收购会计 .hD 2g"
A (26)activity based accounting 作业基础成本计算 icX$<lD
A (27)adjusting events 调整事项 dZ
kr#>
A (28)administrative expenses 行政管理费 c1,dT2:=
A (29)advice note 发货通知 r RfPq
A (30)amortization 摊销 `wyX)6A|bt
A (31)analytical review 分析性检查 =Wl*.%1 b
A (32)annual equivalent cost 年度等量成本法 ) ny,vcU]
A (33)annual report and accounts 年度报告和报表 CkJU5 D
A (34)appraisal cost 检验成本 NW$C1(oT
A (35)appropriation account 盈余分配账户 %/^k r ZD
A (36)articles of association 公司章程细则 w84
] s%y
A (37)assets 资产 A ko}
v"d
A (38)assets cover 资产保障 T@GR Tg
A (39)asset value per share 每股资产价值 ql Uw;{;p
A (40)associated company 联营公司 ) LA^j |Y}
A (41)attainable standard 可达标准 S[J =d%(
A (42)attributable profit 可归属利润 G isI/ Ir[
A (43)audit 审计 {GaQV -t
A (44)audit report 审计报告 S[TJ{ L(
A (45)auditing standards 审计准则 +18)e;
A (46)authorized share capital 额定股本 eBK s-2r
A (47)available hours 可用小时 <z>K{:+>
A (48)avoidable costs 可避免成本 CKAs3",
B (49)back-to-back loan 易币贷款 -*?Y4}mK
B (50)backflush accounting 倒退成本计算 %Jrdr`<
B (51)bad debts 坏帐 K|H&x"t
B (52)bad debts ratio 坏帐比率 $ljgFmR_
B (53)bank charges 银行手续费 4b" %171
B (54)bank overdraft 银行透支 %HRFH
B (55)bank reconciliation 银行存款调节表 I82 ?sQ7
B (56)bank statement 银行对账单 ~dIb>[7wy
B (57)bankruptcy 破产 kXj%thDx
B (58)basis of apportionment 分摊基础 Fm
AL mS
B (59)batch 批量 !n=@(bT*wT
B (60)batch costing 分批成本计算 4{'0-7}
B (61)beta factor B(市场)风险因素 3X +uJb2
B (62)bill 账单 !lSxBr[dQ
B (63)bill of exchange 汇票 ;|2h&8yX(/
B (64)bill of landing 提单 2u[:3K-@,
B (65)bill of materials 用料预计单 nP9@yI*7
B (66)bill payable 应付票据 mG Qgy[gX
B (67)bill receivable 应收票据 gyW*-:C
B (68)bin card 存货记录卡 @-z#vJ5Qe{
B (69)bonus 红利 pai >6p
B (70)book-keeping 薄记 '~-Lxvf '
B (71)Boston classification 波士顿分类 iL-I#"qT,
B (72)breakeven chart 保本图 23/!k}G"
B (73)breakeven point 保本点 (% fl
B (74)breaking-down time 复位时间 o:\RJig<
B (75)budget 预算 O<R6^0B42
B (76)budget center 预算中心 x8a?I T.
B (77)budget cost allowance 预算成本折让 n'/w(o$&
B (78)budget manual 预算手册 :<%q9)aPf`
B (79)budget period 预算期间 5 zlgmCGow
B (80)budgetary control 预算控制 Sx,O )
B (81)budgeted capacity 预算生产能力 %6`{KT?
B (82)burden 制造费用 J&{qe@^
B (83)business center 经营中心 W{OlJRX8
B (84)business entity 营业个体 )x.}B4z
B (85)business unit 经营单位 w;.'>ORC
B (86)buy-out management 管理性购买产权 }b9#.H9
B (87)by-product 副产品 JM{S49Lx
C (88)called-up share capital 催缴股本 '3>kD H+
C (89)capacity 生产能力 =&*:
)
C (90)capacity ratios 生产能力比率 F|*{Ma
C (91)capital 资本 TEZ^ Ia
C (92)capital assets pricing model 资本资产计价模式 YJw 9 d]
C (93)capital commitment 承诺资本 H/_R!G8 \
C (94)capital employed 已运用的资本 D[)")xiG
C (95)capital expenditure 资本支出 V1KWi ^
C (96)capital expenditure authorization 资本支出核准 47_4` rzy;
C (97)capital expenditure control 资本支出控制 dbkccO}WB
C (98)capital expenditure proposal 资本支出申请 $]CZ]EWts
C (99)capital funding planning 资本基金筹集计划 DBl.bgf
C (100)capital gain 资本收益 Xj^6ZJc
C (101)capital investment appraisal 资本投资评估 L<> ;E
C (102)capital maintenance 资本保全 'sJ=h0d_[V
C (103)capital resource planning 资本资源计划 1<]g7W
C (104)capital surplus 资本盈余 p\o=fcH%E
C (105)capital turnover 资本周转率 MN2#
C (106)card 记录卡 oK h#
th
C (107)cash 现金 I)ub='+&;
C (108)cash account 现金账户 omM*h{z$$
C (109)cash book 现金账薄 ) 5lo^Qb
C (110)cash cow 金牛产品 l=5(5
\
C (111)cash flow 现金流量 w :Fi
2aJ
C (112)cash discounted 现金贴现 tRYMK+
C (113)cash flow budget 现金流量预算 &0Zn21q
C (114)cash flow statement 现金流量表 ~V?O%1)k?\
C (115)cash ledger 现金分类账 Q3#- q> ;7
C (116)cash limit 现金限额 mt7}1s,i[
C (117)CCA 现时成本会计 aG?ko*A;
C (118)center 中心 ;$@7i L
C (119)changeover time 变更时间 QP|Ou*Qm)
C (120)chartered entity 特许经济个体 chsjY]b
C (121)cheque 支票 irCS}Dbw
C (122)cheque register 支票登记薄 v'B++-%
C (123)coin analysis 零钱分类 2O {@W +Mt
C (124)classification 分类 ll {jE
C (125)clock card 工时卡 .-+_>br~
C (126)code 代码 |XxA Fje
C (127)commitment accounting 承诺确认会计 /-<S F T`
C (128)common cost 共同成本 `G\uTC pk
C (129)company limited by guarantee 有限担保责任公司 nBL7LocvR
