A (1)ABC 作业基础成本计算 }]Gi@Nh|o
A (2)absorbed overhead 已吸收制造费用 =2vMw]
A (3)absorption costing 吸收成本计算 T9U2j-lA?
A (4)account 账户,报表 5;sQ@
A (5)accounting postulate 会计假设 Cnc\sMDJ\B
A (6)accounting series release 会计公告文件 b}}1TnS)
A (7)accounting valuation 会计计价 'Z(
MV&
A (8)account sale 承销清单 O[5_9W
4
A (9)accountability concept 经营责任概念 1b
%T_a
A (10)accountancy 会计职业 |R
&3/bEr
A (11)accountant 会计师 mV!
@oNCK
A (12)accounting 会计 qD=m{
O8%_
A (13)agency cost 代理成本 I!soV0VU]
A (14)accounting bases 会计基础 8R??J>h5\
A (15)accounting manual 会计手册 ac+k 5K+
A (16)accounting period 会计期间 9 z8<[>
A (17)accounting policies 会计方针 +|}K5q \
A (18)accounting rate of return 会计报酬率 4/-))F&s
A (19)accounting reference date 会计参照日 c|!A?>O? i
A (20)accounting reference period 会计参照期间 &[2Ej|o
A (21)accrual concept 应计概念 Aa\=7
A (22)accrual expenses 应计费用 U_
?elz\
A (23)acid test ration 速动比率(酸性测试比率) aJa^~*N/Aa
A (24)acquisition 购置 H2FFw-xW
A (25)acquisition accounting 收购会计 8y4D9_{
A (26)activity based accounting 作业基础成本计算 +DbWMm
A (27)adjusting events 调整事项 +=B}R
A (28)administrative expenses 行政管理费 A 4W
A (29)advice note 发货通知 057G;u/
A (30)amortization 摊销 HC;I0&v>
A (31)analytical review 分析性检查 *3etxnQc
A (32)annual equivalent cost 年度等量成本法 dbq{a
A (33)annual report and accounts 年度报告和报表 s2kZZP8-
A (34)appraisal cost 检验成本 5[j!
\d}U
A (35)appropriation account 盈余分配账户 5?~[|iPv
A (36)articles of association 公司章程细则 $bi_i|?
A (37)assets 资产 rJc)<OZjT
A (38)assets cover 资产保障 fO|~Oz<S
A (39)asset value per share 每股资产价值 mJDKxgGK
A (40)associated company 联营公司 cf[u%{
6Y
A (41)attainable standard 可达标准 dD.d?rnZq7
A (42)attributable profit 可归属利润 "aCb;2Rs
A (43)audit 审计 a+>W
A (44)audit report 审计报告 eE riv@v
A (45)auditing standards 审计准则 #Wc #fP
A (46)authorized share capital 额定股本 U3j~}H.D1
A (47)available hours 可用小时 5c}9
A (48)avoidable costs 可避免成本 &6^W%r
B (49)back-to-back loan 易币贷款 ?lwQne8/
B (50)backflush accounting 倒退成本计算 Pq J*
B (51)bad debts 坏帐 r)#"$Sm
B (52)bad debts ratio 坏帐比率 ^tKOxW#
a
B (53)bank charges 银行手续费 va/4q+1GfH
B (54)bank overdraft 银行透支 q
V
UUuyF
B (55)bank reconciliation 银行存款调节表 HT,kx
B (56)bank statement 银行对账单 *A1TDc$
B (57)bankruptcy 破产 xjhAAM
B (58)basis of apportionment 分摊基础
%}ApO{
B (59)batch 批量 3P^gP32
B (60)batch costing 分批成本计算 X,Q=n2X?3
B (61)beta factor B(市场)风险因素 4w
j|
B (62)bill 账单 };|PFWs
B (63)bill of exchange 汇票 "O*W]e
B (64)bill of landing 提单 61rh\<bn
B (65)bill of materials 用料预计单 ~h^}W$pO
B (66)bill payable 应付票据 5fx,rtY2sQ
B (67)bill receivable 应收票据 i(f;'fb*
B (68)bin card 存货记录卡 JJHvj=9'o
B (69)bonus 红利 &<P^Tvqq&
B (70)book-keeping 薄记 =E~5&W7
B (71)Boston classification 波士顿分类 wh m tEY
B (72)breakeven chart 保本图 L|1zHDxQ
B (73)breakeven point 保本点 :k )<1ua
B (74)breaking-down time 复位时间 cD`O
+WA2K
B (75)budget 预算 dbUZGn~
B (76)budget center 预算中心 hC,-9c
B (77)budget cost allowance 预算成本折让 BSu)O~s
B (78)budget manual 预算手册 hYUV9k:
B (79)budget period 预算期间 s^?sJUj
B (80)budgetary control 预算控制 M7<#=pX&
B (81)budgeted capacity 预算生产能力 $E,DxDT
B (82)burden 制造费用 rD
U6 5j
B (83)business center 经营中心 fYQi#0drn
B (84)business entity 营业个体 <&0*5|rR
B (85)business unit 经营单位 aLk2#1$g
B (86)buy-out management 管理性购买产权 qddT9U|8~
B (87)by-product 副产品 2l(j
4~g
C (88)called-up share capital 催缴股本 Q.2nUT`
C (89)capacity 生产能力 p,u<gJUL
C (90)capacity ratios 生产能力比率 OZ14-}Lr5
C (91)capital 资本 s>``-
]3
C (92)capital assets pricing model 资本资产计价模式 pL/.JzB
C (93)capital commitment 承诺资本 U6'haPlOk%
C (94)capital employed 已运用的资本 "gikX/Co=
C (95)capital expenditure 资本支出 >Wit"p
C (96)capital expenditure authorization 资本支出核准 P5xm
Lefng
C (97)capital expenditure control 资本支出控制 s&`XK$p
C (98)capital expenditure proposal 资本支出申请 6`";)T[ G9
C (99)capital funding planning 资本基金筹集计划 @bCiaBdi
C (100)capital gain 资本收益 |21hY
C (101)capital investment appraisal 资本投资评估 DD$Pr&~=
C (102)capital maintenance 资本保全 /N{@g.edL
C (103)capital resource planning 资本资源计划 Bpo68%dx89
C (104)capital surplus 资本盈余 "sx&