A (1)ABC 作业基础成本计算 B=7L+6
A (2)absorbed overhead 已吸收制造费用 6gXc-}dp
A (3)absorption costing 吸收成本计算 ]M/w];:
A (4)account 账户,报表 ;uy/Vc5,Y
A (5)accounting postulate 会计假设 /VQ<}S[k}-
A (6)accounting series release 会计公告文件 9viC3bj. o
A (7)accounting valuation 会计计价 jiat5
A (8)account sale 承销清单 42M3c&@P
A (9)accountability concept 经营责任概念 tP9}:gu
A (10)accountancy 会计职业 JT+P>\\];'
A (11)accountant 会计师 c<=1,TB"-_
A (12)accounting 会计 d{&z^
A (13)agency cost 代理成本 e j~ /sO
A (14)accounting bases 会计基础 e M}Xn^}
A (15)accounting manual 会计手册 R0>L[1o
A (16)accounting period 会计期间 6 S8#[b
A (17)accounting policies 会计方针
G+ToZ&f@
A (18)accounting rate of return 会计报酬率 Yi:+,-Fso
A (19)accounting reference date 会计参照日 O;~1M3Ii
A (20)accounting reference period 会计参照期间 9ccEF6o0=
A (21)accrual concept 应计概念 g?ft;kR6S
A (22)accrual expenses 应计费用 Xs` /q}R
A (23)acid test ration 速动比率(酸性测试比率) =B\?(
A (24)acquisition 购置 <q|19fH-5
A (25)acquisition accounting 收购会计 iiu\_ a=0b
A (26)activity based accounting 作业基础成本计算 PF~&!~S>W
A (27)adjusting events 调整事项 kF?\p`[a
A (28)administrative expenses 行政管理费 <m!\Ma
A (29)advice note 发货通知 <_+8 c{G
A (30)amortization 摊销 |<E%hf
A (31)analytical review 分析性检查 @S{,g;8
A (32)annual equivalent cost 年度等量成本法 y(HR1vQ;Z
A (33)annual report and accounts 年度报告和报表 jm!G@k6TA
A (34)appraisal cost 检验成本 yR&E6o.$z
A (35)appropriation account 盈余分配账户 =8]'/b
A (36)articles of association 公司章程细则 x|Dj
A (37)assets 资产 nxG vh4'i8
A (38)assets cover 资产保障 z;-2xD0&U[
A (39)asset value per share 每股资产价值 qz 'a.]{=
A (40)associated company 联营公司 (+_Amw!W
A (41)attainable standard 可达标准 Kh27[@s
A (42)attributable profit 可归属利润 O!a5
A (43)audit 审计 h5~
tsd}OU
A (44)audit report 审计报告 A&z
A (45)auditing standards 审计准则 BQm H9g|2
A (46)authorized share capital 额定股本 `=oN &!
A (47)available hours 可用小时 P/27+5(|
A (48)avoidable costs 可避免成本 +
!X^E9ra
B (49)back-to-back loan 易币贷款 T^"d%au
B (50)backflush accounting 倒退成本计算 "UE'dWz
B (51)bad debts 坏帐 &.d~
M1Mz
B (52)bad debts ratio 坏帐比率 SgJQH7N
B (53)bank charges 银行手续费 419t"1b
B (54)bank overdraft 银行透支 IE3GM^7\
B (55)bank reconciliation 银行存款调节表 il*bsnwpZv
B (56)bank statement 银行对账单 ZI1[jM{4^F
B (57)bankruptcy 破产 x.'O_7c0:
B (58)basis of apportionment 分摊基础 DJeG
B (59)batch 批量 2lQ'rnqS)
B (60)batch costing 分批成本计算 L|v1=qNH4
B (61)beta factor B(市场)风险因素 Fd2zvi
B (62)bill 账单 8Y:bvs.j
B (63)bill of exchange 汇票 |[gnWNdR$M
B (64)bill of landing 提单 /q8n_NR
B (65)bill of materials 用料预计单 2Ddrxc>48
B (66)bill payable 应付票据 $"sf%{~
B (67)bill receivable 应收票据 klPc l[.w
B (68)bin card 存货记录卡 't
wMvm
B (69)bonus 红利 ~dC^|
B (70)book-keeping 薄记 GX\/2P7CZ
B (71)Boston classification 波士顿分类 @}#$<6|
B (72)breakeven chart 保本图 gCd9"n-e
B (73)breakeven point 保本点 m@O
gT<E]_
B (74)breaking-down time 复位时间 qV5ME#TJ
B (75)budget 预算 # *\PU
B (76)budget center 预算中心 ^G15]Pyw
B (77)budget cost allowance 预算成本折让 P\SE_*&
B (78)budget manual 预算手册 `6UW?1_Z5
B (79)budget period 预算期间 0LxA+
B (80)budgetary control 预算控制 LTrn$k3}
B (81)budgeted capacity 预算生产能力 O GSJR`yT
B (82)burden 制造费用 g!4"3Dtdg
B (83)business center 经营中心 ceAK;
v
o
B (84)business entity 营业个体 hb`(d_= 7F
B (85)business unit 经营单位 &AC-?R|Dp
B (86)buy-out management 管理性购买产权 W*gu*H^s~
B (87)by-product 副产品 |Zz3X
C (88)called-up share capital 催缴股本 RoPz?,u
C (89)capacity 生产能力 ,_p_p^Ar\4
C (90)capacity ratios 生产能力比率 f:e~ystm
C (91)capital 资本 BB9Z?}
C (92)capital assets pricing model 资本资产计价模式 <Cm:4)~
C (93)capital commitment 承诺资本 g {wDI7"<q
C (94)capital employed 已运用的资本 a(!:a+9WOP
C (95)capital expenditure 资本支出 X#IVjc:&L
C (96)capital expenditure authorization 资本支出核准 ~,.Agx
C (97)capital expenditure control 资本支出控制 aHS.U^2
C (98)capital expenditure proposal 资本支出申请 (Zx;GS
C (99)capital funding planning 资本基金筹集计划 6dV92:
C (100)capital gain 资本收益 Es1Yx\/:
C (101)capital investment appraisal 资本投资评估 PoQ@9
A
C (102)capital maintenance 资本保全 B$aboL2
C (103)capital resource planning 资本资源计划 (',G
Ako
C (104)capital surplus 资本盈余 g;Bq#/w
C (105)capital turnover 资本周转率 .F&\xa{
C (106)card 记录卡 ,:j^EDCsaJ
C (107)cash 现金 )9=
=6p
C (108)cash account 现金账户 >PfYHO
C (109)cash book 现金账薄 Fod2KS;g
C (110)cash cow 金牛产品 IKH#[jW'IB
C (111)cash flow 现金流量 | \ C{R
C (112)cash discounted 现金贴现 n"$D/XJO
C (113)cash flow budget 现金流量预算 qbpvTTF
C (114)cash flow statement 现金流量表 0O|T
\E8e
C (115)cash ledger 现金分类账 9["yL{IPe
C (116)cash limit 现金限额 Jcy
C (117)CCA 现时成本会计 {C[<7ruF
C (118)center 中心 ZoF\1C ^
C (119)changeover time 变更时间 rU%\ 8T0f
C (120)chartered entity 特许经济个体 esWgYAc3{
C (121)cheque 支票 7{2knm^
C (122)cheque register 支票登记薄 M
n3cIGL
C (123)coin analysis 零钱分类 /m(vIl
C (124)classification 分类 :;#Kg_bz
C (125)clock card 工时卡 ;XRLp:y
C (126)code 代码 \M'b%
C (127)commitment accounting 承诺确认会计 Q9]7.^l
C (128)common cost 共同成本 (Rve<n6{A
C (129)company limited by guarantee 有限担保责任公司 ?yU|;my