A (1)ABC 作业基础成本计算 [q<Vm-
A (2)absorbed overhead 已吸收制造费用 9"#,X36
A (3)absorption costing 吸收成本计算 _a?(JzLw5
A (4)account 账户,报表 7I_1Lnnf
A (5)accounting postulate 会计假设 BS6UXAf{|Z
A (6)accounting series release 会计公告文件 sfN6ro
A (7)accounting valuation 会计计价 b!pG&7P
A (8)account sale 承销清单 )J['0DUrZK
A (9)accountability concept 经营责任概念 5y1:oiE/
A (10)accountancy 会计职业 {dbPMx
A (11)accountant 会计师 4"=(kC~~
A (12)accounting 会计 #y?iUv
A (13)agency cost 代理成本 npJyVh47
A (14)accounting bases 会计基础 E\X:VQ9
A (15)accounting manual 会计手册 G<8d=}
A (16)accounting period 会计期间 F/QRgXV
A (17)accounting policies 会计方针 $O)fHD'
A (18)accounting rate of return 会计报酬率 0fpxr`
A (19)accounting reference date 会计参照日 a%fMf[Fu
A (20)accounting reference period 会计参照期间 AwC"c '
A (21)accrual concept 应计概念 &* Aems{-
A (22)accrual expenses 应计费用 &2,0?ra2&
A (23)acid test ration 速动比率(酸性测试比率) $?e_
l
A (24)acquisition 购置 5V{>
82
A (25)acquisition accounting 收购会计 zS6oz=
A (26)activity based accounting 作业基础成本计算 wB~5&:]jr
A (27)adjusting events 调整事项 kt0ma/QpP
A (28)administrative expenses 行政管理费 6UXDIg=
A (29)advice note 发货通知 JxV0y
A (30)amortization 摊销 BbV @ziL
A (31)analytical review 分析性检查 c^?+"7oO0
A (32)annual equivalent cost 年度等量成本法 -k+}w_<Q
A (33)annual report and accounts 年度报告和报表 XEB1%. p
A (34)appraisal cost 检验成本 .}O _5b(
A (35)appropriation account 盈余分配账户 D=0^"7K
A (36)articles of association 公司章程细则 6^'BhHP
A (37)assets 资产 Vzs_g]V
A (38)assets cover 资产保障 {tN?)~ZQ
A (39)asset value per share 每股资产价值 f\{ynC2m
A (40)associated company 联营公司 V/8"@C
A (41)attainable standard 可达标准 Fr,qVYf
A (42)attributable profit 可归属利润 '&O
J hLE
A (43)audit 审计 k'(eQ5R3L
A (44)audit report 审计报告
h3<L,Olp
A (45)auditing standards 审计准则 V=?qU&r<+
A (46)authorized share capital 额定股本 )5O E~}>
A (47)available hours 可用小时 KcK,%!>B
A (48)avoidable costs 可避免成本 $r'PYGn
B (49)back-to-back loan 易币贷款 n;F/}:c_a
B (50)backflush accounting 倒退成本计算 v95O)cC:W
B (51)bad debts 坏帐 GjfPba4>
B (52)bad debts ratio 坏帐比率 L2j7w006
B (53)bank charges 银行手续费 aYBc
)LCd
B (54)bank overdraft 银行透支 z
:q9~
B (55)bank reconciliation 银行存款调节表 /4!.G#DLQ
B (56)bank statement 银行对账单 nc.(bb),
B (57)bankruptcy 破产 ],3#[n[ m
B (58)basis of apportionment 分摊基础 WkF60'Hf
B (59)batch 批量 )qL UHE=
B (60)batch costing 分批成本计算 hbOyrjanx
B (61)beta factor B(市场)风险因素 [ljC S
B (62)bill 账单 ]
c=nkS
B (63)bill of exchange 汇票 M(8Mj[>>Rj
B (64)bill of landing 提单 xX5EhVR
B (65)bill of materials 用料预计单 qTA,rr#p0
B (66)bill payable 应付票据 B}&9+2M
B (67)bill receivable 应收票据 gjGKdTr'
B (68)bin card 存货记录卡 E;vF
:?|
B (69)bonus 红利 ]((Ix,ggP
B (70)book-keeping 薄记 *>#mI/#}
B (71)Boston classification 波士顿分类 ^s;xLGl]
B (72)breakeven chart 保本图 dP7nR1GS
B (73)breakeven point 保本点 m,"N4a@
B (74)breaking-down time 复位时间 &l0-
0T>
B (75)budget 预算 |RA|nu
B (76)budget center 预算中心 qIC9L"I
B (77)budget cost allowance 预算成本折让 I/H
cIBJ
B (78)budget manual 预算手册 _^(}6o
B (79)budget period 预算期间 1\{_bUZ&
B (80)budgetary control 预算控制 6M/*]jLq4
B (81)budgeted capacity 预算生产能力 @|i
f^
B (82)burden 制造费用 I/&uiC{l@
B (83)business center 经营中心 ] C&AU[U*
B (84)business entity 营业个体 6bacU#0o
B (85)business unit 经营单位 "{lw;AA5F
B (86)buy-out management 管理性购买产权 XeJ|Z)qZ
B (87)by-product 副产品 }R\9ybv
C (88)called-up share capital 催缴股本 jO9w7u6
C (89)capacity 生产能力 #@v$`Df<
C (90)capacity ratios 生产能力比率 ' thEZ
C (91)capital 资本 '/[9Xwh9
C (92)capital assets pricing model 资本资产计价模式 %_>+K;<
C (93)capital commitment 承诺资本 Z{".(?+}1
C (94)capital employed 已运用的资本 @8jc|X<A
C (95)capital expenditure 资本支出 ,Q2?Z:l
C (96)capital expenditure authorization 资本支出核准 e]qbh_A
C (97)capital expenditure control 资本支出控制 N;6@f*3_i
C (98)capital expenditure proposal 资本支出申请 dPtQ
Sa
C (99)capital funding planning 资本基金筹集计划 ee7{5
C (100)capital gain 资本收益 1/l;4~p7'
C (101)capital investment appraisal 资本投资评估 wBb J
\
C (102)capital maintenance 资本保全 (X(296<;
C (103)capital resource planning 资本资源计划 L(
B(x>w
C (104)capital surplus 资本盈余 f]*_]J/
C (105)capital turnover 资本周转率 @ a$HJ:
C (106)card 记录卡 _Cd_i[K[
C (107)cash 现金 F-g7*
C (108)cash account 现金账户 yOQEF\
C (109)cash book 现金账薄 `O'@TrI
C (110)cash cow 金牛产品 ?u)[xEx6}+
C (111)cash flow 现金流量 -j<g}IG
C (112)cash discounted 现金贴现 !K~L&.\T
C (113)cash flow budget 现金流量预算 Og8'K=O#
C (114)cash flow statement 现金流量表 >.fN@8[
C (115)cash ledger 现金分类账 ENEn Hu^
C (116)cash limit 现金限额 bB#6Xx
C (117)CCA 现时成本会计 rK@ UCRf
C (118)center 中心 NETji:d
C (119)changeover time 变更时间 m$U rY(6d
C (120)chartered entity 特许经济个体 *a2y
C (121)cheque 支票 7H=^~J
C (122)cheque register 支票登记薄 MUs~ZF
C (123)coin analysis 零钱分类 DKzP)!B "
C (124)classification 分类 a BHV
C (125)clock card 工时卡 Z\)emps
C (126)code 代码 ] SErM#$*
C (127)commitment accounting 承诺确认会计 |iJ+e -_R
C (128)common cost 共同成本 -H;%1y$A-
C (129)company limited by guarantee 有限担保责任公司 _1?
PN8