A (1)ABC 作业基础成本计算 )5.C]4jol
A (2)absorbed overhead 已吸收制造费用 %O<%
UmR
A (3)absorption costing 吸收成本计算 >N?2""
A (4)account 账户,报表 jh.@-
A (5)accounting postulate 会计假设 @mBX~ ?=Z3
A (6)accounting series release 会计公告文件 gt7VxZ
A (7)accounting valuation 会计计价 }irn'`I
A (8)account sale 承销清单 h#hxOVl%x
A (9)accountability concept 经营责任概念 _` [h,=
A (10)accountancy 会计职业 4j!]:ra
A (11)accountant 会计师 s #S%#LM
A (12)accounting 会计 >"@?ir
A (13)agency cost 代理成本 ,.o<no
A (14)accounting bases 会计基础 brZ sAQ+k
A (15)accounting manual 会计手册 fI7j):h;
A (16)accounting period 会计期间 XJ0oS32_wK
A (17)accounting policies 会计方针 s-7R
W
A (18)accounting rate of return 会计报酬率 B=@ jW z"
A (19)accounting reference date 会计参照日 2EK%N'H
A (20)accounting reference period 会计参照期间 /2RajsK
A (21)accrual concept 应计概念 toaYsiIkzW
A (22)accrual expenses 应计费用 dna6QV>A
A (23)acid test ration 速动比率(酸性测试比率) @Kgl%[NmX
A (24)acquisition 购置 /2m?15c+
A (25)acquisition accounting 收购会计 LjH*rjS4
A (26)activity based accounting 作业基础成本计算 _HA$
j2
A (27)adjusting events 调整事项 SgEBh
A (28)administrative expenses 行政管理费 tWdhDt8$&
A (29)advice note 发货通知 B<~U3b
A (30)amortization 摊销 5c;h&
A (31)analytical review 分析性检查 \i[BP
A (32)annual equivalent cost 年度等量成本法 4A3nO<oMF
A (33)annual report and accounts 年度报告和报表 ~kCwJ<E
A (34)appraisal cost 检验成本 tdF9NFMD
A (35)appropriation account 盈余分配账户 x#N-&baS
A (36)articles of association 公司章程细则
x5Z-{"
A (37)assets 资产 sncIqsZ
A (38)assets cover 资产保障 [,aqQ6S
A (39)asset value per share 每股资产价值 $j5,%\4<
A (40)associated company 联营公司 tyDY'W\]
A (41)attainable standard 可达标准 T'fcc6D5p
A (42)attributable profit 可归属利润 X{g%kf,D=
A (43)audit 审计 V
>,Z-&.%
A (44)audit report 审计报告 s6}Xt=j
A (45)auditing standards 审计准则 3?E&}J<n
A (46)authorized share capital 额定股本 8:.nEo'
A (47)available hours 可用小时 Oc&),ru2l
A (48)avoidable costs 可避免成本 do-c1;M
B (49)back-to-back loan 易币贷款 Q8MS,7y/
B (50)backflush accounting 倒退成本计算 (Bo bB]~a
B (51)bad debts 坏帐 'lS`s(
B (52)bad debts ratio 坏帐比率 <g9"Cr`
B (53)bank charges 银行手续费 cW``M.d'F
B (54)bank overdraft 银行透支 dP>w/$C}
B (55)bank reconciliation 银行存款调节表 X[W]=yJJ
B (56)bank statement 银行对账单 ~^vC,]hU
B (57)bankruptcy 破产 C#w]4 $/
B (58)basis of apportionment 分摊基础 x>~p;z#VX
B (59)batch 批量 'ho{eR@d
B (60)batch costing 分批成本计算 Q!M)xNl/
B (61)beta factor B(市场)风险因素 ,5|d3dJS
B (62)bill 账单 m/`IGT5J
B (63)bill of exchange 汇票 $A$@|]}p
B (64)bill of landing 提单 8#` 6M5
B (65)bill of materials 用料预计单 Z7jX9e"L
B (66)bill payable 应付票据 9B+wYJp
B (67)bill receivable 应收票据 4UAvw
B (68)bin card 存货记录卡 $cVi;
2$p
B (69)bonus 红利 @gSkROCdC)
B (70)book-keeping 薄记 }xFi&
<
B (71)Boston classification 波士顿分类 %TrF0{NR90
B (72)breakeven chart 保本图 @rb l^
B (73)breakeven point 保本点 :o"8MZp
B (74)breaking-down time 复位时间 M@
p"yq
B (75)budget 预算 !~lW3
B (76)budget center 预算中心 Zwe[_z!*D
B (77)budget cost allowance 预算成本折让 &!35/:~uD
B (78)budget manual 预算手册 l
oqvi
B (79)budget period 预算期间 :Y)to/h
B (80)budgetary control 预算控制 :[M[(
B (81)budgeted capacity 预算生产能力 nEy]`
B (82)burden 制造费用 2@vj!U 8
B (83)business center 经营中心 Oe1 t\
B (84)business entity 营业个体 0>!/rR7
B (85)business unit 经营单位 gUB{Bh($Y
B (86)buy-out management 管理性购买产权 &B!%fd.'
B (87)by-product 副产品 `eRLc}aP2
C (88)called-up share capital 催缴股本 NE"jh_m-
C (89)capacity 生产能力 _ ^7|!(Sz
C (90)capacity ratios 生产能力比率 eSl-9
^
C (91)capital 资本 sa1mC
C (92)capital assets pricing model 资本资产计价模式 nj\_lL+
C (93)capital commitment 承诺资本 J?P]EQU
C (94)capital employed 已运用的资本 9e<Zgr?N
C (95)capital expenditure 资本支出 PdY>#Cyh
C (96)capital expenditure authorization 资本支出核准 .F0]6#(
C (97)capital expenditure control 资本支出控制 "uu)2Xe
C (98)capital expenditure proposal 资本支出申请 .V%*{eHLL
C (99)capital funding planning 资本基金筹集计划 Su8'$CFz$.
C (100)capital gain 资本收益 R V!o4"\]
C (101)capital investment appraisal 资本投资评估 FQf#*
C (102)capital maintenance 资本保全 ${U6=
C (103)capital resource planning 资本资源计划 vW' 5` %
C (104)capital surplus 资本盈余
"7?js $
C (105)capital turnover 资本周转率 8U.$FMx
:
C (106)card 记录卡 Kla:e[{
C (107)cash 现金 .R5/8VuHF
C (108)cash account 现金账户 /~}_h O$S
C (109)cash book 现金账薄 8.I9}_
C (110)cash cow 金牛产品 ^i<}]c_|f
C (111)cash flow 现金流量 )LswSV
C (112)cash discounted 现金贴现 J(d2:V{
h
C (113)cash flow budget 现金流量预算 qmmv7==
C (114)cash flow statement 现金流量表 2
X<nn
C (115)cash ledger 现金分类账 |#TXE|#ux
C (116)cash limit 现金限额 =cfm=+
C (117)CCA 现时成本会计 D6!t VdnVe
C (118)center 中心 Sa]mm/G
C (119)changeover time 变更时间 ~4s-S3YzaM
C (120)chartered entity 特许经济个体 ) Ypz!
C (121)cheque 支票 L? ;/cO^
C (122)cheque register 支票登记薄 8wiA
C (123)coin analysis 零钱分类 KCXw n
C (124)classification 分类 Mn"/#tXL-
C (125)clock card 工时卡 A9BxwQU#
C (126)code 代码
4/L>&%8V
C (127)commitment accounting 承诺确认会计 ;]h.m)~|
C (128)common cost 共同成本 #J+\DhDEPO
C (129)company limited by guarantee 有限担保责任公司 J1-):3A