A (1)ABC 作业基础成本计算 E ;$)Oz
A (2)absorbed overhead 已吸收制造费用 l0AgW_T
A (3)absorption costing 吸收成本计算 N p9N# m?
A (4)account 账户,报表 7 sKN `
A (5)accounting postulate 会计假设 6,
\i0y5n
A (6)accounting series release 会计公告文件 hV|pH)Nu{
A (7)accounting valuation 会计计价 YY-{&+,
A (8)account sale 承销清单 Jv1igA21_h
A (9)accountability concept 经营责任概念 G6K;3B
A (10)accountancy 会计职业 N|hNh$J[
A (11)accountant 会计师 hgMh]4wN*
A (12)accounting 会计 N<o3pX2i]
A (13)agency cost 代理成本 W$LaXytmak
A (14)accounting bases 会计基础 S6-)N(3|
A (15)accounting manual 会计手册 a7 '.*H]
A (16)accounting period 会计期间 *n mr4Q'v{
A (17)accounting policies 会计方针 ?h UC# {
A (18)accounting rate of return 会计报酬率 {w Mw$Fvf
A (19)accounting reference date 会计参照日 oT2h'gu")
A (20)accounting reference period 会计参照期间 ~01
o
A (21)accrual concept 应计概念 {N1Ss| 6
A (22)accrual expenses 应计费用 eUlF4l< ]
A (23)acid test ration 速动比率(酸性测试比率) LX), oR
A (24)acquisition 购置 [.4R ,[U
A (25)acquisition accounting 收购会计 Qj: D=j8
A (26)activity based accounting 作业基础成本计算 , f9V`Pz)
A (27)adjusting events 调整事项 9,|{N(N<!
A (28)administrative expenses 行政管理费 hR,VE'A
A (29)advice note 发货通知 N %N %
A (30)amortization 摊销 U wOZBF<
A (31)analytical review 分析性检查 W
5,e;4/hL
A (32)annual equivalent cost 年度等量成本法 ULc oti=,
A (33)annual report and accounts 年度报告和报表 {a`t1oX(
A (34)appraisal cost 检验成本 ,73 kh
A (35)appropriation account 盈余分配账户 WNSf$D{p
A (36)articles of association 公司章程细则 dr0<K[S_
A (37)assets 资产 $z,lq#zzl
A (38)assets cover 资产保障
jL8[;*^G
A (39)asset value per share 每股资产价值 "?EoYF_
A (40)associated company 联营公司 nEu,1
A (41)attainable standard 可达标准 z{:T ~s
A (42)attributable profit 可归属利润 [
of{~
A (43)audit 审计 z}\TS.
A (44)audit report 审计报告 ?"f\"N
A (45)auditing standards 审计准则 yf`Nh
A (46)authorized share capital 额定股本 ~]f+
A (47)available hours 可用小时 kKr|PFz
A (48)avoidable costs 可避免成本 K{)N:|y%!$
B (49)back-to-back loan 易币贷款 .),ql_sXr
B (50)backflush accounting 倒退成本计算 z%cq%P8g
B (51)bad debts 坏帐 g a| RW0
B (52)bad debts ratio 坏帐比率 rlG& wX
B (53)bank charges 银行手续费 )RA$E`!b
B (54)bank overdraft 银行透支 _mVq9nBEf
B (55)bank reconciliation 银行存款调节表 Q\>9 PKK
B (56)bank statement 银行对账单 gi!{y
B (57)bankruptcy 破产 Ut:>'TwG
B (58)basis of apportionment 分摊基础 ,] HH%/h
B (59)batch 批量 '>dsROB->
B (60)batch costing 分批成本计算 2u 8z>/G
B (61)beta factor B(市场)风险因素 f
w aq
B (62)bill 账单 y ,][
B (63)bill of exchange 汇票 Zwj\H
z.
B (64)bill of landing 提单 ,b;eU[!]
B (65)bill of materials 用料预计单 ?K , xxH
B (66)bill payable 应付票据 ,)%al76E
B (67)bill receivable 应收票据 :SFcnYv0
B (68)bin card 存货记录卡 iaXpe]w$n
B (69)bonus 红利 +Hx$AB H
B (70)book-keeping 薄记 dqwCyYC
B (71)Boston classification 波士顿分类 oc .H}Eb%Z
B (72)breakeven chart 保本图 mlC_E)Ed5
B (73)breakeven point 保本点
fNb2>1
B (74)breaking-down time 复位时间 P.^ %8L
B (75)budget 预算 R'R LF
=
B (76)budget center 预算中心 ={& }8VA
B (77)budget cost allowance 预算成本折让 <aps)vF
B (78)budget manual 预算手册 W*A-CkrO
B (79)budget period 预算期间 R
T/T+Q!
B (80)budgetary control 预算控制 <P&~k\BuF{
B (81)budgeted capacity 预算生产能力 !V|i\O|Q2
B (82)burden 制造费用 s}Y_og_c
B (83)business center 经营中心 F-i`GMWC
B (84)business entity 营业个体 pzcV[E1
B (85)business unit 经营单位 <vS J< WY
B (86)buy-out management 管理性购买产权 u&MlWKCi
B (87)by-product 副产品 t(3<w) r2
C (88)called-up share capital 催缴股本 0I6[`*|SX
C (89)capacity 生产能力 DY2r6bcn`
C (90)capacity ratios 生产能力比率 &"!s +_
C (91)capital 资本 5!W Q
C (92)capital assets pricing model 资本资产计价模式 [@ExR*
C (93)capital commitment 承诺资本 &t .9^;(
C (94)capital employed 已运用的资本 Gvg)@VNr
C (95)capital expenditure 资本支出 EB8=* B8
C (96)capital expenditure authorization 资本支出核准 y bW
b'+x
C (97)capital expenditure control 资本支出控制 C1=7.dPr
C (98)capital expenditure proposal 资本支出申请 JMp>) *YS
C (99)capital funding planning 资本基金筹集计划 ,_HSvs7-
C (100)capital gain 资本收益 -h=K]Y{ `
C (101)capital investment appraisal 资本投资评估 'N1_:$z@(
C (102)capital maintenance 资本保全 uJ:'<dJ
C (103)capital resource planning 资本资源计划 MExP'9
C (104)capital surplus 资本盈余 Y:|_M3&'o
C (105)capital turnover 资本周转率 sg@)IEg</v
C (106)card 记录卡 76e%&Z G)Q
C (107)cash 现金 P%#WeQ+
C (108)cash account 现金账户 DRS68 ^
C (109)cash book 现金账薄 aH@Ux?-}
C (110)cash cow 金牛产品 EPx_xX
C (111)cash flow 现金流量 CX](^yU_
C (112)cash discounted 现金贴现 z"4UObVs
C (113)cash flow budget 现金流量预算 RU}
M&&
C (114)cash flow statement 现金流量表 E]z Td$v6
C (115)cash ledger 现金分类账 fq^D<c{3
C (116)cash limit 现金限额 CXC,@T
C (117)CCA 现时成本会计 }T<[JXh=J
C (118)center 中心 1J8okBhZ
C (119)changeover time 变更时间
?xTM mm
C (120)chartered entity 特许经济个体 Gb)!]:8
C (121)cheque 支票 [x}]sT`#a
C (122)cheque register 支票登记薄 X\X* -.]{
C (123)coin analysis 零钱分类 gF k~S
Jd
C (124)classification 分类 eK_Q>;k5A
C (125)clock card 工时卡 V6)e Jy
C (126)code 代码 R@lmX%Z1
C (127)commitment accounting 承诺确认会计 H JFt{tq2
C (128)common cost 共同成本 H(qDQqJHYy
C (129)company limited by guarantee 有限担保责任公司 foh>8/AL/
