A (1)ABC 作业基础成本计算 ivX37,B\bS
A (2)absorbed overhead 已吸收制造费用 ](=wlq)
A (3)absorption costing 吸收成本计算 =8~R$z%
A (4)account 账户,报表 iE^a%|?}
A (5)accounting postulate 会计假设 %|(?!w7
A (6)accounting series release 会计公告文件 ff}a <w
A (7)accounting valuation 会计计价 U\Ar*b) /T
A (8)account sale 承销清单 6=,#9C9
A (9)accountability concept 经营责任概念 ^'[@M'`~L
A (10)accountancy 会计职业
1.0!H.>q
A (11)accountant 会计师 fQ36Hd?(5
A (12)accounting 会计 /Fo/_=FE 2
A (13)agency cost 代理成本 G4`Ut1g^
A (14)accounting bases 会计基础 (HaKF7Jsi
A (15)accounting manual 会计手册 W8,t l>(
A (16)accounting period 会计期间 )jk1S
A (17)accounting policies 会计方针 hyOm9WU
A (18)accounting rate of return 会计报酬率 %7]XW 2u
A (19)accounting reference date 会计参照日 zd9]qo
A (20)accounting reference period 会计参照期间
0Ox|^V
A (21)accrual concept 应计概念 )t,{YGY#
A (22)accrual expenses 应计费用 "@{4.v^}!
A (23)acid test ration 速动比率(酸性测试比率) NYjS
A (24)acquisition 购置 Vj=Xcn#*8
A (25)acquisition accounting 收购会计 3u4*ofjE5
A (26)activity based accounting 作业基础成本计算 *f
TG8h
A (27)adjusting events 调整事项 kPO6gdwq$
A (28)administrative expenses 行政管理费 *t.q m5h
A (29)advice note 发货通知 M20Bc, VI
A (30)amortization 摊销 ;V~rWzKM(
A (31)analytical review 分析性检查 0F+zG)G"
A (32)annual equivalent cost 年度等量成本法 w#xeua|*I#
A (33)annual report and accounts 年度报告和报表 <rB3[IJo
A (34)appraisal cost 检验成本 1 Itil~
A (35)appropriation account 盈余分配账户 {Vxc6,=
A (36)articles of association 公司章程细则 oSn! "<x
A (37)assets 资产 ;+i'0$;*w
A (38)assets cover 资产保障 5pM&h~M
A (39)asset value per share 每股资产价值 \L ]
A (40)associated company 联营公司 |.(CIu~b
A (41)attainable standard 可达标准 .
kc"
E
A (42)attributable profit 可归属利润 e"fN~`NhY
A (43)audit 审计 ou'~{-_xd
A (44)audit report 审计报告 b "
")BT
A (45)auditing standards 审计准则 _%'L@[ H
A (46)authorized share capital 额定股本 *K(k Kph
A (47)available hours 可用小时 j0iAU1~_VX
A (48)avoidable costs 可避免成本 X>Al:?`}N
B (49)back-to-back loan 易币贷款 =`Po<7D
B (50)backflush accounting 倒退成本计算 C,A!tj7@
B (51)bad debts 坏帐 ^kn^CI6
B (52)bad debts ratio 坏帐比率 WR/o
@$/
B (53)bank charges 银行手续费 u^Nxvx3l0
B (54)bank overdraft 银行透支 pWs\.::B
B (55)bank reconciliation 银行存款调节表 fB~O
|g
B (56)bank statement 银行对账单 UvxSMD:A
B (57)bankruptcy 破产 4M}|/?<Br
B (58)basis of apportionment 分摊基础 %9C`
B (59)batch 批量 38c?^
B (60)batch costing 分批成本计算 ZfPd0 p
B (61)beta factor B(市场)风险因素 =&A!C"qK4[
B (62)bill 账单 G'f9N^w
B (63)bill of exchange 汇票 YijMF/Uyb
B (64)bill of landing 提单 @Od^k#
B (65)bill of materials 用料预计单 *@_u4
T7|{
B (66)bill payable 应付票据 )Hbb&F
B (67)bill receivable 应收票据 1 -ZJT
B (68)bin card 存货记录卡 p%q.*trUb9
B (69)bonus 红利 ZFS7{
:
B (70)book-keeping 薄记 B.$PhmCG
B (71)Boston classification 波士顿分类 .,3Zj /
B (72)breakeven chart 保本图 n/QfdAg
B (73)breakeven point 保本点 AF^T~?t
B (74)breaking-down time 复位时间 -2F@~m|
B (75)budget 预算 gmh5
%2M
B (76)budget center 预算中心 g(/{.%\k
B (77)budget cost allowance 预算成本折让 \dRzS@l
B (78)budget manual 预算手册 ^P`NMSw
B (79)budget period 预算期间 M[, D *
B (80)budgetary control 预算控制 _!n}
P5
B (81)budgeted capacity 预算生产能力 55.;+B5L*
B (82)burden 制造费用 1O
|V=K
B (83)business center 经营中心 v`JF\"}S
B (84)business entity 营业个体 *'D=1{WZ!
B (85)business unit 经营单位 B?LXI3sQZ
B (86)buy-out management 管理性购买产权 !;%y$$gxh
B (87)by-product 副产品 i
+f7
C (88)called-up share capital 催缴股本 ><;Q@u5~
C (89)capacity 生产能力
.~3kGf":
C (90)capacity ratios 生产能力比率 4j>fI)FUW
C (91)capital 资本 E&*:
jDg
C (92)capital assets pricing model 资本资产计价模式 !(Krf
C (93)capital commitment 承诺资本 mjb
{~
C (94)capital employed 已运用的资本 OL3UgepF
C (95)capital expenditure 资本支出 | h}B{D
C (96)capital expenditure authorization 资本支出核准 JqEW=5
C (97)capital expenditure control 资本支出控制 WsR+Np@c
C (98)capital expenditure proposal 资本支出申请 -hWC_X:9jP
C (99)capital funding planning 资本基金筹集计划 ) Qq'Wp3i
C (100)capital gain 资本收益 AUfS-
C (101)capital investment appraisal 资本投资评估 !X|k"km"
C (102)capital maintenance 资本保全 79ckLd9
C (103)capital resource planning 资本资源计划 f/}
C (104)capital surplus 资本盈余 j{"z4Y4
C (105)capital turnover 资本周转率 YOyp|%!
C (106)card 记录卡 7JUb Va%
C (107)cash 现金 < f(?T`
C (108)cash account 现金账户 38~PWKt
C (109)cash book 现金账薄 L=O lyHO
C (110)cash cow 金牛产品 )MZC>:
C (111)cash flow 现金流量 3HZ~.
C (112)cash discounted 现金贴现 m9$ a"$c
C (113)cash flow budget 现金流量预算 |uI?ySF
C (114)cash flow statement 现金流量表
-v+&pG?m
C (115)cash ledger 现金分类账 k[\a)WcY8
C (116)cash limit 现金限额 ;+ azeW^
C (117)CCA 现时成本会计 ?}}qu'N:N
C (118)center 中心 6;o3sf@Tf
C (119)changeover time 变更时间 [4*1}}gW%5
C (120)chartered entity 特许经济个体 22
&'@C>
C (121)cheque 支票 G2`${aMS
C (122)cheque register 支票登记薄 \M{[f=6llh
C (123)coin analysis 零钱分类 6<X%\[)n
C (124)classification 分类 TBCp
L]QT
C (125)clock card 工时卡 ]f8L:=c
C (126)code 代码 AF}gSNX
C (127)commitment accounting 承诺确认会计 gbDX7r-
C (128)common cost 共同成本 A`[@8
C (129)company limited by guarantee 有限担保责任公司 ,2L$G&?