A (1)ABC 作业基础成本计算 0nCiN;sA
A (2)absorbed overhead 已吸收制造费用 [Z2[Iy
A (3)absorption costing 吸收成本计算 n lhv
A (4)account 账户,报表 ]zyT_}&
A (5)accounting postulate 会计假设 de2G "'F
A (6)accounting series release 会计公告文件 n_]B5U
A (7)accounting valuation 会计计价 !:5'MI@
A (8)account sale 承销清单 PR!
0=E*}
A (9)accountability concept 经营责任概念 9v;[T%%
A (10)accountancy 会计职业 G$'UK
A (11)accountant 会计师 G7`mK}J7
A (12)accounting 会计
l$j~p=S$F
A (13)agency cost 代理成本 Tf!6N<dRXR
A (14)accounting bases 会计基础 `a[fC9
A (15)accounting manual 会计手册 H1q,w|O9j
A (16)accounting period 会计期间 {na>)qzKP
A (17)accounting policies 会计方针 <5j%!6zo
A (18)accounting rate of return 会计报酬率 q%q +2P>
A (19)accounting reference date 会计参照日 f
]_ki
A (20)accounting reference period 会计参照期间 mDp8JNJNE
A (21)accrual concept 应计概念 _i 7yyt;h
A (22)accrual expenses 应计费用 A#?Cts ,M
A (23)acid test ration 速动比率(酸性测试比率) xbw;s}B
A (24)acquisition 购置
@> $qb|j
A (25)acquisition accounting 收购会计 'L 7u`
A (26)activity based accounting 作业基础成本计算 O>vCi&
A (27)adjusting events 调整事项 OY81|N
j
A (28)administrative expenses 行政管理费 ~e hN%-
A (29)advice note 发货通知 \}n_Sk
A (30)amortization 摊销
Oh10X.)i
A (31)analytical review 分析性检查 5`e;l$
M`
A (32)annual equivalent cost 年度等量成本法 p>J@"?%^
A (33)annual report and accounts 年度报告和报表 l?_Fy_fBt
A (34)appraisal cost 检验成本 2{B S `f
A (35)appropriation account 盈余分配账户 o[eZ"}~
A (36)articles of association 公司章程细则 HbPn<x^7
A (37)assets 资产 vpT\ CjXHZ
A (38)assets cover 资产保障 / 3hY[#e
A (39)asset value per share 每股资产价值 B0Z
>di:
A (40)associated company 联营公司 tUOY`]0
A (41)attainable standard 可达标准 I IGx+>
A (42)attributable profit 可归属利润 iT| 7**+3
A (43)audit 审计 7Q
Ns q
A (44)audit report 审计报告 T UwX4X6m
A (45)auditing standards 审计准则 -CFy
A (46)authorized share capital 额定股本 kd
"nBb=
A (47)available hours 可用小时 A\9LJ#E
A (48)avoidable costs 可避免成本 U}Puq5[ ?
B (49)back-to-back loan 易币贷款 c V MRSp
B (50)backflush accounting 倒退成本计算 { Dm@_&
B (51)bad debts 坏帐 8BZ&-j{
B (52)bad debts ratio 坏帐比率 FAc^[~E
B (53)bank charges 银行手续费 j@+$lU*r
B (54)bank overdraft 银行透支 yD Zm)|<.
B (55)bank reconciliation 银行存款调节表 WPpO(@sn
B (56)bank statement 银行对账单 T4}Wg=UKg
B (57)bankruptcy 破产 ! N!pvK;
B (58)basis of apportionment 分摊基础 :t "_I
B (59)batch 批量 }:$ot18
B (60)batch costing 分批成本计算 X}x\n\Z
B (61)beta factor B(市场)风险因素 k$f2i,7'
B (62)bill 账单 [742s]j
B (63)bill of exchange 汇票 x3U>5F@
B (64)bill of landing 提单 +03/A`PKrB
B (65)bill of materials 用料预计单 >/ A'G
B (66)bill payable 应付票据 =w`uZ;l$Q
B (67)bill receivable 应收票据 l.
cp[
B (68)bin card 存货记录卡 ]2|fc5G'
B (69)bonus 红利 &\c S{35
B (70)book-keeping 薄记
q o^mp
B (71)Boston classification 波士顿分类 [Pjitw/?
B (72)breakeven chart 保本图 @' M"c
q
B (73)breakeven point 保本点 [7 r^fD
A
B (74)breaking-down time 复位时间 ]=i('|YG
B (75)budget 预算 -L6CEe
B (76)budget center 预算中心 #M'V%^x P
B (77)budget cost allowance 预算成本折让 o6~JAvw
B (78)budget manual 预算手册 ;34p
[RT
B (79)budget period 预算期间 HIE8@Rv/3
B (80)budgetary control 预算控制 Z1 ($9hE>
B (81)budgeted capacity 预算生产能力 z'1%%.r;FM
B (82)burden 制造费用 CDuA2e
B (83)business center 经营中心 }hg2}g99
B (84)business entity 营业个体 eYlI };
B (85)business unit 经营单位 3>MILEY ^
B (86)buy-out management 管理性购买产权 3< 6h~ek )
B (87)by-product 副产品 /5L\:eX%
C (88)called-up share capital 催缴股本 J}8p}8eF,
C (89)capacity 生产能力 -K8F$\W
C (90)capacity ratios 生产能力比率 E 11C@%
C (91)capital 资本 GR o fOJ
C (92)capital assets pricing model 资本资产计价模式 p"jze3mF
C (93)capital commitment 承诺资本 H7Z`a QC
C (94)capital employed 已运用的资本 ]63!
W c
C (95)capital expenditure 资本支出 1HAnOy0
C (96)capital expenditure authorization 资本支出核准 VMJaL}J]
C (97)capital expenditure control 资本支出控制 ZS]Z0iZv9
C (98)capital expenditure proposal 资本支出申请 V'Kie d+
C (99)capital funding planning 资本基金筹集计划 O_.!qk1R
C (100)capital gain 资本收益 ]
W2#8:i
C (101)capital investment appraisal 资本投资评估 vp!F6ZwO
C (102)capital maintenance 资本保全 Tl[*(| /C
C (103)capital resource planning 资本资源计划 w3>11bE
C (104)capital surplus 资本盈余 U yV5A
C (105)capital turnover 资本周转率 .%.7~Nu,
C (106)card 记录卡 +0Q +0:
C (107)cash 现金
m F+8
Q
C (108)cash account 现金账户 ,t wB" *
C (109)cash book 现金账薄 5%fW X'mS
C (110)cash cow 金牛产品 GU @#\3
C (111)cash flow 现金流量 ceCO *m~
C (112)cash discounted 现金贴现 &Q}%b7
C (113)cash flow budget 现金流量预算 = GF=_Ac
C (114)cash flow statement 现金流量表 Rj>A",
C (115)cash ledger 现金分类账 m$v >r\*X
C (116)cash limit 现金限额 #rBf p|b]1
C (117)CCA 现时成本会计 2?Jw0Wq5D
C (118)center 中心 <1>6!`b4
C (119)changeover time 变更时间 x
lqP%
C (120)chartered entity 特许经济个体 ;A7JX:*?y=
C (121)cheque 支票 em
0 Y' J
C (122)cheque register 支票登记薄 > .K%W *t
C (123)coin analysis 零钱分类 } -;)G~h/"
C (124)classification 分类 vF' >?O?
C (125)clock card 工时卡 Zxql hq/)
C (126)code 代码 [Eu) ~J*
C (127)commitment accounting 承诺确认会计 2;
,8 u
C (128)common cost 共同成本 T=M##`jP%
C (129)company limited by guarantee 有限担保责任公司 &V (6N%A^U
