A (1)ABC 作业基础成本计算 j6~`C
?(
A (2)absorbed overhead 已吸收制造费用 &a e!lB
A (3)absorption costing 吸收成本计算 W2h4ej\s
A (4)account 账户,报表 5
S
!j$_(
A (5)accounting postulate 会计假设 #>\SK
A (6)accounting series release 会计公告文件 `Npo|.?=
A (7)accounting valuation 会计计价
8IWT;%
A (8)account sale 承销清单 2-N7%]h
A (9)accountability concept 经营责任概念 LVm']_K(f
A (10)accountancy 会计职业 u9~Ncz
A (11)accountant 会计师 F%&lM[N%
A (12)accounting 会计 ub9[!}r't
A (13)agency cost 代理成本 GHn0(o &K
A (14)accounting bases 会计基础 z"\w9 @W
A (15)accounting manual 会计手册 &8Vh3QLEx
A (16)accounting period 会计期间 }qoId3iY!7
A (17)accounting policies 会计方针 nvLdgu4P>
A (18)accounting rate of return 会计报酬率 hEZo{0:b"
A (19)accounting reference date 会计参照日 "(p /3qFY
A (20)accounting reference period 会计参照期间 RsS:I6L
A (21)accrual concept 应计概念 @4Bl&(3S
A (22)accrual expenses 应计费用 S^|`*%pq
A (23)acid test ration 速动比率(酸性测试比率) K0C"s'q
A (24)acquisition 购置 3fp
aTue|x
A (25)acquisition accounting 收购会计 _z%~m2SP
A (26)activity based accounting 作业基础成本计算 517wduj
A (27)adjusting events 调整事项 4gev^/
^^
A (28)administrative expenses 行政管理费 a?GXVQ
A (29)advice note 发货通知 66
R=
A (30)amortization 摊销 qN' 3{jiPL
A (31)analytical review 分析性检查 sq(5k+y*J
A (32)annual equivalent cost 年度等量成本法 dMsS OP0E
A (33)annual report and accounts 年度报告和报表 :OjmaP
A (34)appraisal cost 检验成本 0QPY
+6
A (35)appropriation account 盈余分配账户 <A|z
A (36)articles of association 公司章程细则 cfv:Ld m
A (37)assets 资产 mS;WNlm\
A (38)assets cover 资产保障 ^q/$a2<4
A (39)asset value per share 每股资产价值 ]}l.*v\uK
A (40)associated company 联营公司 W+=j@JY}q9
A (41)attainable standard 可达标准 XY9%aT*
A (42)attributable profit 可归属利润 `^on`"\{u
A (43)audit 审计 R1Q,m
A (44)audit report 审计报告 Q<MxbHk9
A (45)auditing standards 审计准则 '~f*O0_
A (46)authorized share capital 额定股本 HOH5_E>d
A (47)available hours 可用小时 JzCkVF$
A (48)avoidable costs 可避免成本 vRW;{,d
B (49)back-to-back loan 易币贷款 HN/YuP03[
B (50)backflush accounting 倒退成本计算 $6 Hf[(/ e
B (51)bad debts 坏帐 cL.>e=x$
B (52)bad debts ratio 坏帐比率 lf
KV%
B (53)bank charges 银行手续费 _7;G$\^&.
B (54)bank overdraft 银行透支 a;U)#*(5|v
B (55)bank reconciliation 银行存款调节表 cp~6\F;c
B (56)bank statement 银行对账单 sm G?y~
B (57)bankruptcy 破产 5eFt
cK
B (58)basis of apportionment 分摊基础 ^qBm%R(
B (59)batch 批量 x5smJ__/
B (60)batch costing 分批成本计算 ;O~FiA~`c
B (61)beta factor B(市场)风险因素 :@E^oNKa0
B (62)bill 账单 <6hs<qXqi
B (63)bill of exchange 汇票 EW4a@
B (64)bill of landing 提单 lWJYT<kt
B (65)bill of materials 用料预计单 CK4#ZOiaa
B (66)bill payable 应付票据 XH*(zTd(?
B (67)bill receivable 应收票据 mRyf
+O[
B (68)bin card 存货记录卡 .`J*l=u$
B (69)bonus 红利 Xa;wx3]t
B (70)book-keeping 薄记 ']c;$wP
B (71)Boston classification 波士顿分类 AA ~7"2e
B (72)breakeven chart 保本图 )>Z
@')Uk:
B (73)breakeven point 保本点 o.|36#Fa
B (74)breaking-down time 复位时间 5S&Qj7kr
B (75)budget 预算 ouo IbA9X
B (76)budget center 预算中心 "W4|}plnu
B (77)budget cost allowance 预算成本折让 Y:Lkh>S1Q
B (78)budget manual 预算手册 UL&>
]aQ
B (79)budget period 预算期间 )w&|VvM )L
B (80)budgetary control 预算控制 '|v<^EH
B (81)budgeted capacity 预算生产能力 Nknd8 >Hy+
B (82)burden 制造费用 1g,gilc
B (83)business center 经营中心 S;8=+I,
B (84)business entity 营业个体 jY/(kA]}
B (85)business unit 经营单位 u|"YS-dH
B (86)buy-out management 管理性购买产权 Pjvb}q=
B (87)by-product 副产品 =Ov,7<8o
C (88)called-up share capital 催缴股本 Rw[!Jq
C (89)capacity 生产能力 C9k"QPE
C (90)capacity ratios 生产能力比率 F8tMZ,:
C (91)capital 资本 QJR},nZ3
C (92)capital assets pricing model 资本资产计价模式 eej#14&
C (93)capital commitment 承诺资本 XknNb{. r
C (94)capital employed 已运用的资本 sH1ucZ>9Y
C (95)capital expenditure 资本支出 F`,bFQ
C (96)capital expenditure authorization 资本支出核准 7OXRR)]V
C (97)capital expenditure control 资本支出控制 /L!
=##
C (98)capital expenditure proposal 资本支出申请 LSXsq}
C (99)capital funding planning 资本基金筹集计划 vKdS1Dn1
C (100)capital gain 资本收益 &n83
>Q
C (101)capital investment appraisal 资本投资评估 1{cF/ :o
C (102)capital maintenance 资本保全 ix?Z:pIS0
C (103)capital resource planning 资本资源计划 &lzCRRnvt
C (104)capital surplus 资本盈余 G$Fo*;Fl
C (105)capital turnover 资本周转率 TOSk+2P
C (106)card 记录卡 wu{%gtx/;^
C (107)cash 现金 r,vSDHb`j
C (108)cash account 现金账户 h.- o$+Sa
C (109)cash book 现金账薄 /Q#eP m
C (110)cash cow 金牛产品 |6Iw\YU
C (111)cash flow 现金流量 6*>vie
C (112)cash discounted 现金贴现 l#>A.-R*`
C (113)cash flow budget 现金流量预算 Kh&a# ~c
C (114)cash flow statement 现金流量表
Sv>CVp*
C (115)cash ledger 现金分类账 Z~|%asjFE
C (116)cash limit 现金限额 Xfg?\j/
C (117)CCA 现时成本会计 D`B*
+
C (118)center 中心 UA0(
cK
C (119)changeover time 变更时间 _qt
C (120)chartered entity 特许经济个体 OMYbCy
^
C (121)cheque 支票 Q4N0j' QA
C (122)cheque register 支票登记薄 %t:13eM
C (123)coin analysis 零钱分类 (0?FZ.9%
C (124)classification 分类 pMUUF5
C (125)clock card 工时卡 5Go@1X]I
C (126)code 代码 }ri7@HCY4
C (127)commitment accounting 承诺确认会计 NcSi %]
C (128)common cost 共同成本 0PUSCka'6
C (129)company limited by guarantee 有限担保责任公司 biQ~q$E