A (1)ABC 作业基础成本计算 :eIBK
A (2)absorbed overhead 已吸收制造费用 vjXvjv{t
A (3)absorption costing 吸收成本计算 3tr?-l[N\
A (4)account 账户,报表 (Mtc&+n{
A (5)accounting postulate 会计假设 8:t-I]dzk
A (6)accounting series release 会计公告文件 mD )Nh
A (7)accounting valuation 会计计价 .7)A8R7Wt
A (8)account sale 承销清单 !/jx4w~R
A (9)accountability concept 经营责任概念 zb;'}l;+
A (10)accountancy 会计职业
wh*OD
A (11)accountant 会计师 4yBe(&N-d
A (12)accounting 会计 Szg<;._J
A (13)agency cost 代理成本 QT|m N
A (14)accounting bases 会计基础 |xf%1(Rl@
A (15)accounting manual 会计手册 8tdUnh%/
A (16)accounting period 会计期间 ,/d-o;W
A (17)accounting policies 会计方针 <|2_1[,sl
A (18)accounting rate of return 会计报酬率 *E$D,
A (19)accounting reference date 会计参照日 'm2,7]
A (20)accounting reference period 会计参照期间 J| 'T2g
A (21)accrual concept 应计概念 ;bAy7
A (22)accrual expenses 应计费用 Y^6=_^
A (23)acid test ration 速动比率(酸性测试比率) ZnJnjW PQ
A (24)acquisition 购置 n:#ji|wM
A (25)acquisition accounting 收购会计 (yX Vp2k
A (26)activity based accounting 作业基础成本计算 2<988F
A (27)adjusting events 调整事项 ;<MaCtDt
A (28)administrative expenses 行政管理费
u*9C(je
A (29)advice note 发货通知 ;l`8w3fDt
A (30)amortization 摊销 5:s]z#8)
A (31)analytical review 分析性检查 Y/$SriC_+'
A (32)annual equivalent cost 年度等量成本法 3)3'-wu
A (33)annual report and accounts 年度报告和报表 2XI%
4
A (34)appraisal cost 检验成本 Ko%rB+d
A (35)appropriation account 盈余分配账户 [j![R
A (36)articles of association 公司章程细则 #);
6+v
A (37)assets 资产 {;-$;\D
A (38)assets cover 资产保障 `nizGg~1
A (39)asset value per share 每股资产价值 SU#|&_wtr!
A (40)associated company 联营公司 /S;?M\
A (41)attainable standard 可达标准 {K|{a
A (42)attributable profit 可归属利润 pixI&
iQ
A (43)audit 审计 EAq >v
t83
A (44)audit report 审计报告 /NkZ;<uxJ
A (45)auditing standards 审计准则 I9u=RIs
A (46)authorized share capital 额定股本 C u?$!|V
A (47)available hours 可用小时 mWGT
(`|~/
A (48)avoidable costs 可避免成本 WYh7Y
B (49)back-to-back loan 易币贷款 pD>3c9J'^F
B (50)backflush accounting 倒退成本计算 >eEf|tKO
B (51)bad debts 坏帐 R-h7c!ko
B (52)bad debts ratio 坏帐比率 I+<; Dsp
B (53)bank charges 银行手续费 ##n\9ipD
B (54)bank overdraft 银行透支 6XG+YIG6w
B (55)bank reconciliation 银行存款调节表 R1wdQ8q
B (56)bank statement 银行对账单 ,>g
6OU2~6
B (57)bankruptcy 破产 <y'ttxeS
B (58)basis of apportionment 分摊基础 2xnOWW
B (59)batch 批量 z[k2&=c
B (60)batch costing 分批成本计算 H{}6`;W
B (61)beta factor B(市场)风险因素 :5Vu.\,1
B (62)bill 账单 ' 5Ieqpm9
B (63)bill of exchange 汇票 zeua`jQ
B (64)bill of landing 提单 m0
#hG
x
B (65)bill of materials 用料预计单 Q3KBG8
B (66)bill payable 应付票据 B#gmT2L
B (67)bill receivable 应收票据 )l"0:1I g
B (68)bin card 存货记录卡 [cH/Y2[
B (69)bonus 红利 vIG,!^*3
B (70)book-keeping 薄记 MUo?ajbqOd
B (71)Boston classification 波士顿分类 [Dt\E4
B (72)breakeven chart 保本图 /;lk.-yU
B (73)breakeven point 保本点 ECSC,oJ
B (74)breaking-down time 复位时间 m&%N4Q~X>
B (75)budget 预算
h!Q>h7
B (76)budget center 预算中心 Wu}Co
B (77)budget cost allowance 预算成本折让 Tc
IUo!:z
B (78)budget manual 预算手册 [6Wr
t8"
B (79)budget period 预算期间 'Oc8[8
B (80)budgetary control 预算控制 K
l4",
B (81)budgeted capacity 预算生产能力 MVj
@0W33m
B (82)burden 制造费用 Iq5F^rH`[
B (83)business center 经营中心 '|cuVxcE55
B (84)business entity 营业个体
[:
k'VXL
B (85)business unit 经营单位 f>'7~69
B (86)buy-out management 管理性购买产权 p!691LI
B (87)by-product 副产品 cn#a/Hx
C (88)called-up share capital 催缴股本 p<+]+,|\~:
C (89)capacity 生产能力 e}?t[aK4#
C (90)capacity ratios 生产能力比率 P o_9M4k
U
C (91)capital 资本 z6!X+`&
C (92)capital assets pricing model 资本资产计价模式 -`;8~ wMN
C (93)capital commitment 承诺资本 .dygp"*
C (94)capital employed 已运用的资本 ;klDt|%3j
C (95)capital expenditure 资本支出 h}oQr0"c
C (96)capital expenditure authorization 资本支出核准 f^]AyU;F:
C (97)capital expenditure control 资本支出控制 h1Lp:@:|
C (98)capital expenditure proposal 资本支出申请 *p-Fn$7\n
C (99)capital funding planning 资本基金筹集计划 =MXF`k^}
C (100)capital gain 资本收益 <V,?!}V
C (101)capital investment appraisal 资本投资评估 J8%|Gd0#4
C (102)capital maintenance 资本保全 l:ED_env:
C (103)capital resource planning 资本资源计划 yO6i "3
C (104)capital surplus 资本盈余 AVJk
C (105)capital turnover 资本周转率 SN+Bmdup
C (106)card 记录卡 =UV?Pi*M>
C (107)cash 现金 ,'9tR&S$_
C (108)cash account 现金账户 T'V(%\w
C (109)cash book 现金账薄 o
aKf{$vg
C (110)cash cow 金牛产品 Q\oUZnD$=
C (111)cash flow 现金流量 _(jE](,
C (112)cash discounted 现金贴现 7Y)wu$!7}
C (113)cash flow budget 现金流量预算 Ao\Vh\rQkq
C (114)cash flow statement 现金流量表 r:q#l~;^
C (115)cash ledger 现金分类账 l=oVC6C
C (116)cash limit 现金限额 D;L :a`Y
C (117)CCA 现时成本会计 MJb = +L
C (118)center 中心 {,
|"Rpd
C (119)changeover time 变更时间 9t[278B6
C (120)chartered entity 特许经济个体 sV6A&