A (1)ABC 作业基础成本计算 i=o<\{iV:
A (2)absorbed overhead 已吸收制造费用 $0AN5 |`g\
A (3)absorption costing 吸收成本计算 *'QD!Tc
A (4)account 账户,报表 v
/G,
A (5)accounting postulate 会计假设 55zimv&DV
A (6)accounting series release 会计公告文件 06]J]
A (7)accounting valuation 会计计价 D5]T.8kX(7
A (8)account sale 承销清单 elJLTG
A (9)accountability concept 经营责任概念 ]gQgNn?
A (10)accountancy 会计职业 3O:Z;YP:<
A (11)accountant 会计师 H--(zxK
A (12)accounting 会计 @L=xY[&{
A (13)agency cost 代理成本 -SlLX\>p
A (14)accounting bases 会计基础 e#0R9+"Ba
A (15)accounting manual 会计手册 4@4$kro
A (16)accounting period 会计期间 ,+oQ
5c(f
A (17)accounting policies 会计方针 'eLO#1Ipf
A (18)accounting rate of return 会计报酬率 mPi4.p)
A (19)accounting reference date 会计参照日 0%cbno@1V
A (20)accounting reference period 会计参照期间 V'mQ{[{R
A (21)accrual concept 应计概念 rMH\;\
I|U
A (22)accrual expenses 应计费用 TF^Rh4
A (23)acid test ration 速动比率(酸性测试比率) (m|p|rL
A (24)acquisition 购置 2Rc#{A
A (25)acquisition accounting 收购会计 2Vr F~+
A (26)activity based accounting 作业基础成本计算 "/S-+Ufn
A (27)adjusting events 调整事项 @tM1e<
A (28)administrative expenses 行政管理费 <JuP+\JAm
A (29)advice note 发货通知 7Fh%jRHZ`
A (30)amortization 摊销 ~Ub'5M
A (31)analytical review 分析性检查 ,*+F*:o(m
A (32)annual equivalent cost 年度等量成本法 pyq~_Bng
A (33)annual report and accounts 年度报告和报表 'hf#Q9W5
A (34)appraisal cost 检验成本 $GSn#} yz
A (35)appropriation account 盈余分配账户 q$yTG
!q*
A (36)articles of association 公司章程细则 dli?/U@hO
A (37)assets 资产 p[!&D}&6h
A (38)assets cover 资产保障 %|I~8>m
A (39)asset value per share 每股资产价值 -S"YEH9
A (40)associated company 联营公司 ^{T]sv
A (41)attainable standard 可达标准 LS}u6\(
A (42)attributable profit 可归属利润 z|Q)^
A (43)audit 审计 ,ZHIXylZ
A (44)audit report 审计报告 r,cV(
A (45)auditing standards 审计准则 F
*
=>=
A (46)authorized share capital 额定股本 "iMuA
A (47)available hours 可用小时 H!y1&
A (48)avoidable costs 可避免成本 _U?
B (49)back-to-back loan 易币贷款 (oBvpFP33
B (50)backflush accounting 倒退成本计算 ",k"c}3G
B (51)bad debts 坏帐 3,8<5)ds*
B (52)bad debts ratio 坏帐比率 ]o$aGrZ
B (53)bank charges 银行手续费 AU -,
B (54)bank overdraft 银行透支 ^":UkPFCx:
B (55)bank reconciliation 银行存款调节表 ,6=j'j1#a
B (56)bank statement 银行对账单 p9 <XaJ}
B (57)bankruptcy 破产 8d?r )/~
B (58)basis of apportionment 分摊基础 mXtsP
1
B (59)batch 批量 9. 6"C<eYt
B (60)batch costing 分批成本计算 SP?~i@H
B (61)beta factor B(市场)风险因素 )"/.2S;
B (62)bill 账单 s!:'3[7+
B (63)bill of exchange 汇票 $M5iU@A
B (64)bill of landing 提单 <~@}r\
B (65)bill of materials 用料预计单 6!sC
B (66)bill payable 应付票据 sG7G$G*ta!
B (67)bill receivable 应收票据
xAbx.\
B (68)bin card 存货记录卡 <j,ZAA&5%Y
B (69)bonus 红利 3q:U0&F
B (70)book-keeping 薄记 O{R)0&
B (71)Boston classification 波士顿分类 {$-lXw4
B (72)breakeven chart 保本图 K~$A2b95
B (73)breakeven point 保本点 :
E[\1
B (74)breaking-down time 复位时间 !w2J*E\
B (75)budget 预算
>o9tlO)
B (76)budget center 预算中心 F$.h+v
B (77)budget cost allowance 预算成本折让 Y)H~*-vGu
B (78)budget manual 预算手册 6hp>w{+
B (79)budget period 预算期间 ^ >JAl<k
B (80)budgetary control 预算控制 a> qB
k})
B (81)budgeted capacity 预算生产能力 `k2YH?
B (82)burden 制造费用 #J~
B (83)business center 经营中心 2n+tc
B (84)business entity 营业个体 $ha,DlN
B (85)business unit 经营单位 hGh91c;4
B (86)buy-out management 管理性购买产权 kn<IWW_t
B (87)by-product 副产品 eocq Hwbv
C (88)called-up share capital 催缴股本 ywQ[>itMa
C (89)capacity 生产能力 cZC%W!pT
C (90)capacity ratios 生产能力比率 Vl'Gi44)3"
C (91)capital 资本 Oxsx\f_
C (92)capital assets pricing model 资本资产计价模式 |`eHUtjH
C (93)capital commitment 承诺资本 u#!QIQW
C (94)capital employed 已运用的资本 [wOz<<
C (95)capital expenditure 资本支出 "QSmxr
C (96)capital expenditure authorization 资本支出核准 mO<1&{qMZ
C (97)capital expenditure control 资本支出控制 %4' <0
C (98)capital expenditure proposal 资本支出申请 Cq8.^=}_
C (99)capital funding planning 资本基金筹集计划 =Ot|d #_
C (100)capital gain 资本收益 xnP@h
C (101)capital investment appraisal 资本投资评估 F3nYMf
C (102)capital maintenance 资本保全 X'FDQoH
C (103)capital resource planning 资本资源计划 jKr\mb
C (104)capital surplus 资本盈余 W% @r
C (105)capital turnover 资本周转率 AS4mJ UU9
C (106)card 记录卡 3qf?n5"8
C (107)cash 现金 g$f+X~Q
C (108)cash account 现金账户 O]_a$U*6
C (109)cash book 现金账薄 $,u>,
C (110)cash cow 金牛产品 p{|!LcSU$2
C (111)cash flow 现金流量 fk&>2[^&
C (112)cash discounted 现金贴现 Fz11/sKz
C (113)cash flow budget 现金流量预算 qofD@\-
C (114)cash flow statement 现金流量表 ^+p7\D/E(
C (115)cash ledger 现金分类账 )OHGg
C (116)cash limit 现金限额 mqj]=Fq*
C (117)CCA 现时成本会计 )iX2r
{
C (118)center 中心 #ZkT![`
C (119)changeover time 变更时间 |P0!dt7sQ
C (120)chartered entity 特许经济个体 0:I[;Qt
C (121)cheque 支票 jYUN:
C (122)cheque register 支票登记薄 H #Hhi<2
C (123)coin analysis 零钱分类 |xawguJ
C (124)classification 分类
8;Zz25*
C (125)clock card 工时卡 =xw+cs1,x
C (126)code 代码 Znw3P|>B
C (127)commitment accounting 承诺确认会计
[
s4|+
C (128)common cost 共同成本 )E|{.K
C (129)company limited by guarantee 有限担保责任公司 gFpub_