A (1)ABC 作业基础成本计算 ~AaEa,LQ
A (2)absorbed overhead 已吸收制造费用 |[#Qk 4Ttf
A (3)absorption costing 吸收成本计算 )Ac
evEHB
A (4)account 账户,报表 E%8uQ2p(
A (5)accounting postulate 会计假设 ydY( *]
A (6)accounting series release 会计公告文件 J1gnR
A (7)accounting valuation 会计计价
:
F[s
A (8)account sale 承销清单 jp4-w(
A (9)accountability concept 经营责任概念 /L(}VJg-
A (10)accountancy 会计职业 Au)~"N~p?
A (11)accountant 会计师 [P~7kNFOh
A (12)accounting 会计 7KUf,0D
A (13)agency cost 代理成本 TT3G GHR
A (14)accounting bases 会计基础 QAo/d4
A (15)accounting manual 会计手册 | Axbx?
A (16)accounting period 会计期间 x _-V{
k
A (17)accounting policies 会计方针 zHNBX
Rx
A (18)accounting rate of return 会计报酬率 ,1CmB@
A (19)accounting reference date 会计参照日 >tMI%r
A (20)accounting reference period 会计参照期间 &F7_0iA P(
A (21)accrual concept 应计概念 jvR
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A (22)accrual expenses 应计费用 iC! 6g|]X
A (23)acid test ration 速动比率(酸性测试比率) |${I mP
A (24)acquisition 购置 s%
vy^x29
A (25)acquisition accounting 收购会计 jd5kkX8=
A (26)activity based accounting 作业基础成本计算 .X.6<@$
A (27)adjusting events 调整事项 {gu 3KV
A (28)administrative expenses 行政管理费 ( w"(RM~
A (29)advice note 发货通知 &ZFHWI(P
A (30)amortization 摊销 T?Z&\g0yp
A (31)analytical review 分析性检查 9 2D~trn
A (32)annual equivalent cost 年度等量成本法 sL\ {.ad5
A (33)annual report and accounts 年度报告和报表 |-*50j l
A (34)appraisal cost 检验成本 y>h9:q|
A (35)appropriation account 盈余分配账户 ]D,_<Kk
A (36)articles of association 公司章程细则 mv,a>Cvs[
A (37)assets 资产 up8d3
A (38)assets cover 资产保障 5f0g7w =-
A (39)asset value per share 每股资产价值 y#`;[!
A (40)associated company 联营公司 X+ u1p?
A (41)attainable standard 可达标准 /f oI.S
A (42)attributable profit 可归属利润 Q;q{1M >
A (43)audit 审计 H!"TS-s`
A (44)audit report 审计报告 d2U?rw_
A (45)auditing standards 审计准则 K(lVAKiP]
A (46)authorized share capital 额定股本 a[rb-Z
A (47)available hours 可用小时 14uv[z6
A (48)avoidable costs 可避免成本 z9
#-
B (49)back-to-back loan 易币贷款 >@?mP $;=
B (50)backflush accounting 倒退成本计算 b9T6JS j
B (51)bad debts 坏帐 .tHc*Eh
B (52)bad debts ratio 坏帐比率 x11r iK
B (53)bank charges 银行手续费 ld({1jpX,
B (54)bank overdraft 银行透支 %FqQ+ 0^
B (55)bank reconciliation 银行存款调节表 %2\Pe 2Z
B (56)bank statement 银行对账单 VhMVoW
B (57)bankruptcy 破产 O<@L~S]
B (58)basis of apportionment 分摊基础 LLzxCMc9*
B (59)batch 批量 \4<|QE
B (60)batch costing 分批成本计算 Ets6tM`
B (61)beta factor B(市场)风险因素 <u#
7K\:
B (62)bill 账单 &AeNrtGu
B (63)bill of exchange 汇票 b&_Ifx_YF
B (64)bill of landing 提单 o >yXEg
B (65)bill of materials 用料预计单 Hdd 3n 6*
B (66)bill payable 应付票据 EASmB
B (67)bill receivable 应收票据 }F9#3W&`c
B (68)bin card 存货记录卡 W
9}xfy09
B (69)bonus 红利 *6=9 8C4I
B (70)book-keeping 薄记 pAA)?/&oKV
B (71)Boston classification 波士顿分类 DNqC*IvuzM
B (72)breakeven chart 保本图 %WmTG }L)
B (73)breakeven point 保本点 eMV8`&c'
B (74)breaking-down time 复位时间 Kf$(7FT'`
B (75)budget 预算 (LXYx<
B (76)budget center 预算中心 8~RJnwF^
B (77)budget cost allowance 预算成本折让 Y8lZ]IB
B (78)budget manual 预算手册 +`V<&
Y-5l
B (79)budget period 预算期间 v7
#|%
B (80)budgetary control 预算控制 a{JO8<dlm
B (81)budgeted capacity 预算生产能力 /yY} .S
B (82)burden 制造费用 bBo>Y7%
B (83)business center 经营中心 xA-?pLt "G
B (84)business entity 营业个体 2_M+o]Z^
B (85)business unit 经营单位 3a ZS1]/
B (86)buy-out management 管理性购买产权 x 7 i<dg&
B (87)by-product 副产品 0fUsERr1*
C (88)called-up share capital 催缴股本 $[7/~I>m
C (89)capacity 生产能力 w?N>3`Jnf
C (90)capacity ratios 生产能力比率 }'>mT,ytgk
C (91)capital 资本 ~MYE8xrId
C (92)capital assets pricing model 资本资产计价模式 ^ f"|<r
C (93)capital commitment 承诺资本 gs
a@ci
C (94)capital employed 已运用的资本 2@ZRz%(Oa&
C (95)capital expenditure 资本支出 OpIeo+^X*
C (96)capital expenditure authorization 资本支出核准 alNn (0MG
C (97)capital expenditure control 资本支出控制 Y"s8j=1m
C (98)capital expenditure proposal 资本支出申请 O1DUBRli!q
C (99)capital funding planning 资本基金筹集计划 C"s-ttP
C (100)capital gain 资本收益 ke<5]&x
C (101)capital investment appraisal 资本投资评估 #&L7FBJ"*v
C (102)capital maintenance 资本保全 f: ~$
x
C (103)capital resource planning 资本资源计划 i AXGf V
C (104)capital surplus 资本盈余 F :Ps>
C (105)capital turnover 资本周转率 S}] B |Q
C (106)card 记录卡 El
:% \hGy
C (107)cash 现金 9zCuVUcd$.
C (108)cash account 现金账户 5gC> j(
C (109)cash book 现金账薄 mDD96y
C (110)cash cow 金牛产品 o> Dd1
j
C (111)cash flow 现金流量 hy$VG%b;#
C (112)cash discounted 现金贴现 =d:3]M
^
C (113)cash flow budget 现金流量预算 0,.| -O Z
C (114)cash flow statement 现金流量表 bH'2iG
C (115)cash ledger 现金分类账 aX |(%1r
C (116)cash limit 现金限额 u5KAwMw%Q
C (117)CCA 现时成本会计 +StsSZ
C (118)center 中心 r{S DJa
C (119)changeover time 变更时间 X AtRA1.
C (120)chartered entity 特许经济个体 ^ L7!lzyo
C (121)cheque 支票 ) vVf- zU
C (122)cheque register 支票登记薄 Ss\?SEq
C (123)coin analysis 零钱分类 EdSUBo WF}
C (124)classification 分类 YmjA!n
C (125)clock card 工时卡
! R3P@,j
C (126)code 代码 \$ss
C (127)commitment accounting 承诺确认会计 ] \L+]+u~
C (128)common cost 共同成本 a69e^;,>q
C (129)company limited by guarantee 有限担保责任公司 $4)L~g|
