A (1)ABC 作业基础成本计算 }wn GO
r
A (2)absorbed overhead 已吸收制造费用 8I*fPf
A (3)absorption costing 吸收成本计算 K/altyj`
A (4)account 账户,报表 |b|p0Z%7{
A (5)accounting postulate 会计假设 ]>!]X*\9
A (6)accounting series release 会计公告文件 %gN8-~$1
A (7)accounting valuation 会计计价 'O
CVUF,
A (8)account sale 承销清单 I3$v-OiL
A (9)accountability concept 经营责任概念
!9-dS=:Y
A (10)accountancy 会计职业 W /IyF){
A (11)accountant 会计师 {Tx+m;5F
A (12)accounting 会计 +K&ze:-Z
A (13)agency cost 代理成本 ^7=yjD`
A (14)accounting bases 会计基础 ]:F]VRPT
A (15)accounting manual 会计手册 |
r2'B
A (16)accounting period 会计期间 x\)-4w<P
A (17)accounting policies 会计方针 3?C$Tl2G8
A (18)accounting rate of return 会计报酬率 -)w/nq
A (19)accounting reference date 会计参照日 v6]lH9c{,
A (20)accounting reference period 会计参照期间 OA[w|Tt
A (21)accrual concept 应计概念 Oa{M9d,l
A (22)accrual expenses 应计费用 oo`mVRVf
A (23)acid test ration 速动比率(酸性测试比率) Hc}(+wQN%
A (24)acquisition 购置 6x_8m^+m
A (25)acquisition accounting 收购会计 q0Fy$e]u
A (26)activity based accounting 作业基础成本计算 X)\t=><<
A (27)adjusting events 调整事项 |= ~9y"F
A (28)administrative expenses 行政管理费 =VDN9-/.
A (29)advice note 发货通知 k9a-\UIMet
A (30)amortization 摊销 Hh,\>= ':
A (31)analytical review 分析性检查 \SyfEcSf2v
A (32)annual equivalent cost 年度等量成本法 /|Zk$q.\
A (33)annual report and accounts 年度报告和报表 azN<]u@.
A (34)appraisal cost 检验成本 K@+&5\y]
A (35)appropriation account 盈余分配账户 5'6Oan7dL:
A (36)articles of association 公司章程细则 6*CvRb&
A (37)assets 资产 w<>B4
m\
A (38)assets cover 资产保障 `g3H;E
A (39)asset value per share 每股资产价值 .#CTL|x
A (40)associated company 联营公司 eR?`o !@y
A (41)attainable standard 可达标准 ~|riFp=J
A (42)attributable profit 可归属利润 .F |yxj;I7
A (43)audit 审计 tMC<\e
A (44)audit report 审计报告 <.#i3!
A (45)auditing standards 审计准则 C&r&&Pw
A (46)authorized share capital 额定股本 F@[l&`7
A (47)available hours 可用小时 $5(co)C
A (48)avoidable costs 可避免成本 FK>8(M/
B (49)back-to-back loan 易币贷款 o[aRG7C
B (50)backflush accounting 倒退成本计算 c.r]w
B (51)bad debts 坏帐 ~#Vrf0w/
B (52)bad debts ratio 坏帐比率 YDO#Q= q%
B (53)bank charges 银行手续费 ] vQn*T"^
B (54)bank overdraft 银行透支 |G }qY5_
B (55)bank reconciliation 银行存款调节表 eWE7>kwh
B (56)bank statement 银行对账单 @} qMI
B (57)bankruptcy 破产 ?$%#y u#.
B (58)basis of apportionment 分摊基础 x+47CDDu3
B (59)batch 批量 (6!W8x7
B (60)batch costing 分批成本计算 "cj6i{x,~w
B (61)beta factor B(市场)风险因素 vT)FLhH6*
B (62)bill 账单 \\xoOA.
B (63)bill of exchange 汇票 -6@#Nq_iWU
B (64)bill of landing 提单 ]9F$/M#
B (65)bill of materials 用料预计单 yO.q{|kX
B (66)bill payable 应付票据 Igrr"NuDZ
B (67)bill receivable 应收票据 7
wH9w
B (68)bin card 存货记录卡 "]B:QeMeF!
B (69)bonus 红利 &( aw
B (70)book-keeping 薄记 8\P!47'q
B (71)Boston classification 波士顿分类
L3pNna
B (72)breakeven chart 保本图 ) 7w%\i{M
B (73)breakeven point 保本点 0
M-=3 T
B (74)breaking-down time 复位时间 Ah
Wc JD]
B (75)budget 预算 N6EG!*
B (76)budget center 预算中心 !W^P|:Qt
B (77)budget cost allowance 预算成本折让 RR
|Z,
B (78)budget manual 预算手册 lp+Uox
B (79)budget period 预算期间 8Q4yllv4
B (80)budgetary control 预算控制 9bwG3jn4?
B (81)budgeted capacity 预算生产能力 b8@?fC+tm
B (82)burden 制造费用 #?u#=]
B (83)business center 经营中心 K!g!tA$
B (84)business entity 营业个体 {el[W,CT#
B (85)business unit 经营单位 fAYp\k
B (86)buy-out management 管理性购买产权 TuG%oV}
B (87)by-product 副产品 %m )vQ\Vtx
C (88)called-up share capital 催缴股本 +`=rzL"0I7
C (89)capacity 生产能力 4sMA'fG
C (90)capacity ratios 生产能力比率 >
>%m,F[
C (91)capital 资本 /fgy 07T
C (92)capital assets pricing model 资本资产计价模式 kT^|%bB[i
C (93)capital commitment 承诺资本 QN)E
PS:y
C (94)capital employed 已运用的资本 NAg m?d
C (95)capital expenditure 资本支出 K-<<s
C (96)capital expenditure authorization 资本支出核准 C)hS^D:
C (97)capital expenditure control 资本支出控制 1K\zamBg
C (98)capital expenditure proposal 资本支出申请 `cg
yiJ
C (99)capital funding planning 资本基金筹集计划 jJbS{1z
C (100)capital gain 资本收益 o@2Y98~Q}
C (101)capital investment appraisal 资本投资评估 `"Lk@
C (102)capital maintenance 资本保全 Z@(m.&ZRx
C (103)capital resource planning 资本资源计划 7G':h0i8
C (104)capital surplus 资本盈余 ;2N:
=Rv
C (105)capital turnover 资本周转率 D qu?mg;L
C (106)card 记录卡 a1#",%{I
C (107)cash 现金 yVfF
*nG
C (108)cash account 现金账户 pmfL}Dn
C (109)cash book 现金账薄 f0M5^
C (110)cash cow 金牛产品 :yxP3e%rp
C (111)cash flow 现金流量 yd|ao\'=
C (112)cash discounted 现金贴现
}o[NB
C (113)cash flow budget 现金流量预算 NWue;u^
C (114)cash flow statement 现金流量表 &a8%j+j
C (115)cash ledger 现金分类账 9KCeKT>v
C (116)cash limit 现金限额 ;
suY
C (117)CCA 现时成本会计 6v?tZ&,
G
C (118)center 中心 kltorlH
C (119)changeover time 变更时间 BK]5g[
C (120)chartered entity 特许经济个体 #n_t5 O[
C (121)cheque 支票 mlLx!5h=
C (122)cheque register 支票登记薄 ;
.+
C
C (123)coin analysis 零钱分类 YgV" *~
C (124)classification 分类 1$_|h@
C (125)clock card 工时卡 yU|=)p5
C (126)code 代码 6qR5A+|;
C (127)commitment accounting 承诺确认会计 weH;,e*r
C (128)common cost 共同成本 k5g vo
C (129)company limited by guarantee 有限担保责任公司 &0x;60b