A (1)ABC 作业基础成本计算 `pL^}_>|GM
A (2)absorbed overhead 已吸收制造费用
(gwj)?:
A (3)absorption costing 吸收成本计算 s
=Umj'1k
A (4)account 账户,报表 #]E(N~
A (5)accounting postulate 会计假设 vi!YN|}\
A (6)accounting series release 会计公告文件 S{#cD1>.
A (7)accounting valuation 会计计价 FY'ty@|_s
A (8)account sale 承销清单 =WG=C1Z
A (9)accountability concept 经营责任概念 h5"Ov,K3[
A (10)accountancy 会计职业 j}:~5 |.
A (11)accountant 会计师 Qd
&"BEs
A (12)accounting 会计 ,+`HQdq
A (13)agency cost 代理成本 ]ikomCg
A (14)accounting bases 会计基础 EpYy3^5d
A (15)accounting manual 会计手册 hePPxKQ-
A (16)accounting period 会计期间 Wht(O~F
A (17)accounting policies 会计方针 Nc)J18
A (18)accounting rate of return 会计报酬率 R"AUSO|{
A (19)accounting reference date 会计参照日 nXA\|c0
A (20)accounting reference period 会计参照期间 ~+G#n"P n
A (21)accrual concept 应计概念 .fYZ*=P;c
A (22)accrual expenses 应计费用 2HD]?:Fk7
A (23)acid test ration 速动比率(酸性测试比率) R@iUCT^$
A (24)acquisition 购置 vUA0FoOp
A (25)acquisition accounting 收购会计 zR;X*q"T$4
A (26)activity based accounting 作业基础成本计算 k5`OH8G
A (27)adjusting events 调整事项 l|/LQ/
A (28)administrative expenses 行政管理费 ]Mi.f3QlO6
A (29)advice note 发货通知 1L nyWZ
A (30)amortization 摊销 F_;DN:
{
A (31)analytical review 分析性检查 ,=QM#l]
A (32)annual equivalent cost 年度等量成本法 ObG|o1b
A (33)annual report and accounts 年度报告和报表 l?8M
p$M
A (34)appraisal cost 检验成本 6KZf%)$
A (35)appropriation account 盈余分配账户 /)
4GSC}Gg
A (36)articles of association 公司章程细则 ln!'_\{
A (37)assets 资产 ^|!I+
A (38)assets cover 资产保障 2@=IT0[E\
A (39)asset value per share 每股资产价值 d[
D&J
A (40)associated company 联营公司 m#vL*]c}
A (41)attainable standard 可达标准 @}-r&/#
A (42)attributable profit 可归属利润 O81X;JdP3
A (43)audit 审计 laKuOx}
A (44)audit report 审计报告 E
Y<8B3y
A (45)auditing standards 审计准则 FQz?3w&ia
A (46)authorized share capital 额定股本 +pm[f["C.
A (47)available hours 可用小时 uX/$CM
A (48)avoidable costs 可避免成本 P>ceeoYQuA
B (49)back-to-back loan 易币贷款 ~ PWSo%W8
B (50)backflush accounting 倒退成本计算 }n_p$g[Nj/
B (51)bad debts 坏帐 N2'qpxOLI
B (52)bad debts ratio 坏帐比率 {c?JuV4q?
B (53)bank charges 银行手续费 g*UMG>
B (54)bank overdraft 银行透支 +!IQj0&'Y3
B (55)bank reconciliation 银行存款调节表 YgUH'P-
B (56)bank statement 银行对账单 4+$b~u
B (57)bankruptcy 破产 U9y|>P\)T
B (58)basis of apportionment 分摊基础 (>4aibA'P
B (59)batch 批量 *OJ/V O
B (60)batch costing 分批成本计算 h%; e0Xz|
B (61)beta factor B(市场)风险因素 M 3 '$[
B (62)bill 账单 PNOGN|D
B (63)bill of exchange 汇票 #1 1NPo9
B (64)bill of landing 提单 0MMEo~dih
B (65)bill of materials 用料预计单 K,'*Dz
B (66)bill payable 应付票据 kd`0E-QU
B (67)bill receivable 应收票据 =L|tp%!
B (68)bin card 存货记录卡 >_dx_<75&
B (69)bonus 红利 @`opDu!
B (70)book-keeping 薄记 .d;Iht,[
B (71)Boston classification 波士顿分类 Nc
OP
L\
B (72)breakeven chart 保本图 acP+3u?r
B (73)breakeven point 保本点 :A
%^^F%
B (74)breaking-down time 复位时间 kE8>dmH23
B (75)budget 预算 p(;U@3G
B (76)budget center 预算中心 Zv11uH-C
B (77)budget cost allowance 预算成本折让 A1)wo^,
B (78)budget manual 预算手册 v2r&('pV
B (79)budget period 预算期间 0~wF3BgV
B (80)budgetary control 预算控制 T{qTj6I
B (81)budgeted capacity 预算生产能力 G+xt5n.%
B (82)burden 制造费用 ]M/9#mD9~
B (83)business center 经营中心 Oa;X+
B (84)business entity 营业个体 NjPDX>R\K
B (85)business unit 经营单位 FGO[
|]7IN
B (86)buy-out management 管理性购买产权 -K,-h[o
B (87)by-product 副产品 Jd\apBIf
C (88)called-up share capital 催缴股本 _=ua6}Xp
C (89)capacity 生产能力 BqDKT
C (90)capacity ratios 生产能力比率 SG}V[Glk
C (91)capital 资本 G22NQ~w8
C (92)capital assets pricing model 资本资产计价模式 D jk C
C (93)capital commitment 承诺资本 dY?`f<*
C (94)capital employed 已运用的资本 8l}1c=A}Vi
C (95)capital expenditure 资本支出 }i{sg#
C (96)capital expenditure authorization 资本支出核准 HEL!GC>#
C (97)capital expenditure control 资本支出控制 f/WQ[\<!I
C (98)capital expenditure proposal 资本支出申请 $aHAv/&(5
C (99)capital funding planning 资本基金筹集计划 CT0l!J~5m~
C (100)capital gain 资本收益 g(VNy@
C (101)capital investment appraisal 资本投资评估 RLlU"
sw+{
C (102)capital maintenance 资本保全 vZ/6\Cz
C (103)capital resource planning 资本资源计划 1im^17X
C (104)capital surplus 资本盈余 #&v/icz$
C (105)capital turnover 资本周转率 M8H5K
C (106)card 记录卡 JN^&S
C (107)cash 现金 #HS]NA|e@
C (108)cash account 现金账户 D=:04V}2+
C (109)cash book 现金账薄 (~zd6C1.
C (110)cash cow 金牛产品 #;n+YM">:
C (111)cash flow 现金流量 DD" $1o"
C (112)cash discounted 现金贴现 %Qg+R26U
C (113)cash flow budget 现金流量预算 s9dO,FMs0t
C (114)cash flow statement 现金流量表 J=.`wZQkS
C (115)cash ledger 现金分类账 f.24:Dw,
C (116)cash limit 现金限额 {t};-q!v$j
C (117)CCA 现时成本会计 ^[%%r3"$C
C (118)center 中心 85EQ5yY
C (119)changeover time 变更时间 < >UPD02
C (120)chartered entity 特许经济个体 =rdY
@
C (121)cheque 支票 Oj<S.fi
C (122)cheque register 支票登记薄 2[0JO.K
4
C (123)coin analysis 零钱分类 PoEqurH0
C (124)classification 分类 SIBoCs5
C (125)clock card 工时卡 JS}{ %(B
C (126)code 代码 ~|wbP6</:-
C (127)commitment accounting 承诺确认会计 ?+T^O?r|O
C (128)common cost 共同成本 hhoEb(BA
C (129)company limited by guarantee 有限担保责任公司 ==i[w|