A (1)ABC 作业基础成本计算 f;/t7=>d
A (2)absorbed overhead 已吸收制造费用 (wJtEoB9^
A (3)absorption costing 吸收成本计算 Q:LyD!at
A (4)account 账户,报表 DSwF
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A (5)accounting postulate 会计假设 `I$qMw,@
A (6)accounting series release 会计公告文件 &77]h%B>
A (7)accounting valuation 会计计价 '-jKv=D+
A (8)account sale 承销清单 7R\!'`]\M
A (9)accountability concept 经营责任概念 1SBc:!2
A (10)accountancy 会计职业 _/[n/"gn
A (11)accountant 会计师 ?KxI|os
A (12)accounting 会计 "?j|;p@!>
A (13)agency cost 代理成本 ixJUq o
A (14)accounting bases 会计基础 .?SClTqg
A (15)accounting manual 会计手册 F"a^`E&
A (16)accounting period 会计期间 @4:cn
A (17)accounting policies 会计方针 R|Ft@]
A (18)accounting rate of return 会计报酬率 v9~Hl
A (19)accounting reference date 会计参照日 `
n{rzenPX
A (20)accounting reference period 会计参照期间 .}fc*2.'
A (21)accrual concept 应计概念 !2x"'o
A (22)accrual expenses 应计费用 z(<
E %
A (23)acid test ration 速动比率(酸性测试比率) )Jx!VJ^Y
A (24)acquisition 购置 VGcl)fIqw?
A (25)acquisition accounting 收购会计 \h^bO
xh
A (26)activity based accounting 作业基础成本计算 a@@!Eg
A
A (27)adjusting events 调整事项 ^F*)Jq
A (28)administrative expenses 行政管理费 f5a%/1?
A (29)advice note 发货通知 T
JY$<:
A (30)amortization 摊销 T
4
SByX9
A (31)analytical review 分析性检查 ?xf59mY7
A (32)annual equivalent cost 年度等量成本法 4~a0
A (33)annual report and accounts 年度报告和报表 hvBuQuk)
A (34)appraisal cost 检验成本 BO\l>\)Ir
A (35)appropriation account 盈余分配账户 +
Z XGT
A (36)articles of association 公司章程细则 KGUpXMd^Z
A (37)assets 资产 'OGOT0(
A (38)assets cover 资产保障 9\)NFZ3Mz
A (39)asset value per share 每股资产价值 e:[Kp6J
A (40)associated company 联营公司 M
O5fu!
A (41)attainable standard 可达标准 eEsEW<su
A (42)attributable profit 可归属利润 lGB7(
A (43)audit 审计 ~E^EF{h
A (44)audit report 审计报告 z>j%-3_1
A (45)auditing standards 审计准则 z@y*
jT
A (46)authorized share capital 额定股本 ^F?H)[0
A (47)available hours 可用小时 f.jAJ; N>
A (48)avoidable costs 可避免成本 RA[` Cp"
B (49)back-to-back loan 易币贷款 LWbWj ^
B (50)backflush accounting 倒退成本计算 62EJ# q[
B (51)bad debts 坏帐 u\qyh9s
B (52)bad debts ratio 坏帐比率 mQ%kGqs
B (53)bank charges 银行手续费 ~Y)Au?d(a
B (54)bank overdraft 银行透支 pq5)Ug
B (55)bank reconciliation 银行存款调节表 ip5s'S~
B (56)bank statement 银行对账单 A94VSUDA:
B (57)bankruptcy 破产 *C\4%l
B (58)basis of apportionment 分摊基础 wuYo@DDU#
B (59)batch 批量 3SIB #"9
B (60)batch costing 分批成本计算 tDN-I5q
B (61)beta factor B(市场)风险因素
7/7A
B (62)bill 账单 b}"/K$`Fd
B (63)bill of exchange 汇票 [q.W!l4E
B (64)bill of landing 提单 b!.# `.
B (65)bill of materials 用料预计单 /@#)j(
eY/
B (66)bill payable 应付票据 &\p:VF.
B (67)bill receivable 应收票据 Z<,gSut'Y
B (68)bin card 存货记录卡 Kv#daAU
B (69)bonus 红利 *fd` .}
B (70)book-keeping 薄记 !d(!1fC
B (71)Boston classification 波士顿分类 {iQ<`,)Y
B (72)breakeven chart 保本图 Y6N+,FAk+J
B (73)breakeven point 保本点 <K\F
/`c
B (74)breaking-down time 复位时间 T!a8c<'V
B (75)budget 预算 jB1\L<P
B (76)budget center 预算中心 p`d:g
BZ
B (77)budget cost allowance 预算成本折让 p>}N9v;Bo
B (78)budget manual 预算手册 w@:o:yLS
B (79)budget period 预算期间 ,}2j
Fb9z4
B (80)budgetary control 预算控制 H>7!+&M
B (81)budgeted capacity 预算生产能力 |d`?wm-
B (82)burden 制造费用 ^cAJCbp7
B (83)business center 经营中心 15eHdd d
B (84)business entity 营业个体 fGe{7p6XV*
B (85)business unit 经营单位 +?@qux!
B (86)buy-out management 管理性购买产权 Ow^%n(Ezh
B (87)by-product 副产品 8c/Ii"1
C (88)called-up share capital 催缴股本 8v6rS-iHP
C (89)capacity 生产能力 PRah?|*0s
C (90)capacity ratios 生产能力比率 =p7W^/c
C (91)capital 资本 [&`>&u@MK
C (92)capital assets pricing model 资本资产计价模式 x<3vA|o
C (93)capital commitment 承诺资本 l|up3A3)
C (94)capital employed 已运用的资本 $OhL
95}7
C (95)capital expenditure 资本支出 h=
U 4
C (96)capital expenditure authorization 资本支出核准 *xjIl<`pK
C (97)capital expenditure control 资本支出控制 JWdG?[$
C (98)capital expenditure proposal 资本支出申请 oaXD^H\
C (99)capital funding planning 资本基金筹集计划 w6yeX<!ll
C (100)capital gain 资本收益 z`2d(KE?
C (101)capital investment appraisal 资本投资评估 kg@J.
C (102)capital maintenance 资本保全 QA 9vH'
C (103)capital resource planning 资本资源计划 *oWzH_
C (104)capital surplus 资本盈余 (Z5#;rgem
C (105)capital turnover 资本周转率 6FmgK"
t8
C (106)card 记录卡 K*}j1A
C (107)cash 现金 _k@l-Bj
C (108)cash account 现金账户 d!X?R}
C (109)cash book 现金账薄 }wb;ulN)
C (110)cash cow 金牛产品 DtN6.9H2`
C (111)cash flow 现金流量 YOoP]0'L
C (112)cash discounted 现金贴现 68>zO%
C (113)cash flow budget 现金流量预算 N|)V/no 6
C (114)cash flow statement 现金流量表 _
o(h]G1].
C (115)cash ledger 现金分类账 0q;] ;m
C (116)cash limit 现金限额 v;8XRR:
C (117)CCA 现时成本会计 ;5l|-&{@*
C (118)center 中心 u'b_zlW@
C (119)changeover time 变更时间 )K6{_~Kc\
C (120)chartered entity 特许经济个体 yLX#:
nm
C (121)cheque 支票 Yt'o#"R)
C (122)cheque register 支票登记薄 mNYz7N
C (123)coin analysis 零钱分类 PWU#`>4
C (124)classification 分类 \*
#4
C (125)clock card 工时卡 CUG<v3\
C (126)code 代码 8UcT?Zp
C (127)commitment accounting 承诺确认会计 1GdgF?
4
C (128)common cost 共同成本 Dw[Q,SE
C (129)company limited by guarantee 有限担保责任公司 <>oW f