A (1)ABC 作业基础成本计算 y~U #veY
A (2)absorbed overhead 已吸收制造费用 x8V('` }j
A (3)absorption costing 吸收成本计算 9-fLz?
J
A (4)account 账户,报表 ZZzMO6US0
A (5)accounting postulate 会计假设 .nx
2";oi
A (6)accounting series release 会计公告文件
2*^j
A (7)accounting valuation 会计计价 RO'7\xvn
A (8)account sale 承销清单 Wa{` VS
A (9)accountability concept 经营责任概念 [J?aD`{#O
A (10)accountancy 会计职业 +[\FD; >
A (11)accountant 会计师 @emK1iwm
A (12)accounting 会计 W*),y:
A (13)agency cost 代理成本 ~E2
KZm
A (14)accounting bases 会计基础 P*3BB>FO
A (15)accounting manual 会计手册 1cpiHZa
A (16)accounting period 会计期间 .uMn0PE
A (17)accounting policies 会计方针 0tT(W^ho g
A (18)accounting rate of return 会计报酬率 sN9&,&W1
A (19)accounting reference date 会计参照日 *V8<:OG|e
A (20)accounting reference period 会计参照期间 gc-@"wI?
A (21)accrual concept 应计概念 *Doa*wQ
A (22)accrual expenses 应计费用 of%Ktm5Qi
A (23)acid test ration 速动比率(酸性测试比率) CVL3VT1j0
A (24)acquisition 购置 #W4dkCd(pF
A (25)acquisition accounting 收购会计 61k"p2?+
A (26)activity based accounting 作业基础成本计算 Ku5\]
A (27)adjusting events 调整事项 \Je0CD=e`
A (28)administrative expenses 行政管理费 s %j_H
A (29)advice note 发货通知 nxnv,AZG
A (30)amortization 摊销 q
_A!'sm@)
A (31)analytical review 分析性检查 Z`ID+
A (32)annual equivalent cost 年度等量成本法 N"Zt47(
A (33)annual report and accounts 年度报告和报表 4%>$-($
A (34)appraisal cost 检验成本 Q ayPo]O
A (35)appropriation account 盈余分配账户 3Q.#c,`jV
A (36)articles of association 公司章程细则 7&jTt
KLj
A (37)assets 资产 n|9-KTe7|*
A (38)assets cover 资产保障 5YE'L.
A (39)asset value per share 每股资产价值 -#u=\8
A (40)associated company 联营公司 r1 !@hT
A (41)attainable standard 可达标准 Hq:X{)"
A (42)attributable profit 可归属利润 I9_RlAd
A (43)audit 审计 zPn+V7F
A (44)audit report 审计报告 R
O+GK`J
A (45)auditing standards 审计准则 ~=M7 3U#
A (46)authorized share capital 额定股本 iT3BF"ZqBO
A (47)available hours 可用小时 @E7DyU|
A (48)avoidable costs 可避免成本 B~MU^|v
B (49)back-to-back loan 易币贷款 1"MhGNynB>
B (50)backflush accounting 倒退成本计算 [1g8*j~L
B (51)bad debts 坏帐 bzBEX mC
B (52)bad debts ratio 坏帐比率 H1|?t+oP
B (53)bank charges 银行手续费 IA8f*]?
B (54)bank overdraft 银行透支 =Y{(%sn
B (55)bank reconciliation 银行存款调节表 [B\h$IcRv
B (56)bank statement 银行对账单 2=,lcWr
B (57)bankruptcy 破产 qeV fE_<
B (58)basis of apportionment 分摊基础 4;e5H_}Oo
B (59)batch 批量 md)c0Bg8~
B (60)batch costing 分批成本计算 ^oBtfN>4
B (61)beta factor B(市场)风险因素 g:g\>@Umo
B (62)bill 账单 %(3|R@G
.
B (63)bill of exchange 汇票 FtP0krO(
B (64)bill of landing 提单 ?~BC#B\>o
B (65)bill of materials 用料预计单 DR5\45v
B (66)bill payable 应付票据 kbX8$xTM
B (67)bill receivable 应收票据 LiN$
pwm
B (68)bin card 存货记录卡 n9W(bG o
B (69)bonus 红利 cLpYW7vZ[
B (70)book-keeping 薄记 [+2[`K
c]
B (71)Boston classification 波士顿分类 ##,a0s^
B (72)breakeven chart 保本图 XKj|f`
B (73)breakeven point 保本点 n\Z!ff/
B (74)breaking-down time 复位时间 gX@HO|.t
B (75)budget 预算
_C%3h5
B (76)budget center 预算中心 :;t:H]
f
B (77)budget cost allowance 预算成本折让 "jeb%k
B (78)budget manual 预算手册 :3v}kLO7|
B (79)budget period 预算期间 Yg]-wQrH
B (80)budgetary control 预算控制 @'#,D!U
B (81)budgeted capacity 预算生产能力 M'7f O3&|
B (82)burden 制造费用 M'?,] an
B (83)business center 经营中心 2V-
16Q'%
B (84)business entity 营业个体 >c1q
pk/
B (85)business unit 经营单位 GFj{K
B (86)buy-out management 管理性购买产权 |7'df &CA
B (87)by-product 副产品 YqhAZp<
C (88)called-up share capital 催缴股本 [\^n=
C (89)capacity 生产能力 pA'4|ffwe
C (90)capacity ratios 生产能力比率 yr)G]K[/
C (91)capital 资本
s
JB;3"~
C (92)capital assets pricing model 资本资产计价模式 bkOv2tZ
C (93)capital commitment 承诺资本 <Th6r.#?
C (94)capital employed 已运用的资本 }
MJy
+Z8&
C (95)capital expenditure 资本支出 a@_4PWzF:
C (96)capital expenditure authorization 资本支出核准 e(]!GA
C (97)capital expenditure control 资本支出控制 }*M6x;t
C (98)capital expenditure proposal 资本支出申请 <T` 7%$/E
C (99)capital funding planning 资本基金筹集计划 ne>pOK<vZ
C (100)capital gain 资本收益 X&tF;<m^
C (101)capital investment appraisal 资本投资评估 TH%Qhv\]
C (102)capital maintenance 资本保全 zJq~!#pZ
C (103)capital resource planning 资本资源计划 q }i]'7
C (104)capital surplus 资本盈余 tURu0`](
C (105)capital turnover 资本周转率 l.67++_
C (106)card 记录卡 \r/rBa\
C (107)cash 现金 3@etRd;]Kr
C (108)cash account 现金账户 #{\J
Nb+w%
C (109)cash book 现金账薄 CuaVb1r
C (110)cash cow 金牛产品 q$0*b]=E
C (111)cash flow 现金流量 lUOF4U&r
C (112)cash discounted 现金贴现 Kf bb)?
C (113)cash flow budget 现金流量预算 @x*c1%wg
C (114)cash flow statement 现金流量表 }n]Ng]KM`
C (115)cash ledger 现金分类账 1T"`vtR
C (116)cash limit 现金限额 ?h$NAL?
C (117)CCA 现时成本会计 F~,Mw8
C (118)center 中心 {
BP{C=p
C (119)changeover time 变更时间 y_*
!6Xr
C (120)chartered entity 特许经济个体 0z`a1 %U
C (121)cheque 支票 \{Y 7FC~
C (122)cheque register 支票登记薄 &W|[r(
C (123)coin analysis 零钱分类 +^` I?1\UF
C (124)classification 分类 D#_3^Kiawj
C (125)clock card 工时卡 5#HW2"7
C (126)code 代码 "IZa!eUW
C (127)commitment accounting 承诺确认会计 xs{3pkTYD
C (128)common cost 共同成本 ()Y~Q(5ji
C (129)company limited by guarantee 有限担保责任公司 h0(BO*cy