A (1)ABC 作业基础成本计算 o/p'eY:)
A (2)absorbed overhead 已吸收制造费用
g<PdiVp+
A (3)absorption costing 吸收成本计算 KDy:A>_ G"
A (4)account 账户,报表 Vr<ypyC
A (5)accounting postulate 会计假设 AV?<D.<
A (6)accounting series release 会计公告文件 {bPcr hB
A (7)accounting valuation 会计计价 n`g:dz
A (8)account sale 承销清单 g bwg3$!9
A (9)accountability concept 经营责任概念 My\
A (10)accountancy 会计职业 t+BLO<
A (11)accountant 会计师 Y$6W~j
A (12)accounting 会计 # fl%~Y
A (13)agency cost 代理成本 T#w *5Qf
A (14)accounting bases 会计基础 a3oSSkT
A (15)accounting manual 会计手册 /'0,cJnm
A (16)accounting period 会计期间 m7~[f7U
A (17)accounting policies 会计方针 POvpaPAZ<
A (18)accounting rate of return 会计报酬率 xn)r6
A (19)accounting reference date 会计参照日
js8\"
A (20)accounting reference period 会计参照期间 O"x/O#66
A (21)accrual concept 应计概念 @DYkWivLu
A (22)accrual expenses 应计费用 ;t}ux
A (23)acid test ration 速动比率(酸性测试比率) 05m/iQ
A (24)acquisition 购置 Y/w) VV
A (25)acquisition accounting 收购会计 L8j#lu
A (26)activity based accounting 作业基础成本计算 A[m4do
A (27)adjusting events 调整事项 "227 U)Q
A (28)administrative expenses 行政管理费 Gg9NG`e6I
A (29)advice note 发货通知 #]5|Qhrr+
A (30)amortization 摊销 S+C^7# lT
A (31)analytical review 分析性检查 mLn =SU{#
A (32)annual equivalent cost 年度等量成本法 2_HPsEx
A (33)annual report and accounts 年度报告和报表 IRQ3> 4hI
A (34)appraisal cost 检验成本 5PlTf?Ao
A (35)appropriation account 盈余分配账户 6">jf #pE
A (36)articles of association 公司章程细则 +kTa>U<?
A (37)assets 资产 ^6
sT$set
A (38)assets cover 资产保障 6axmH~_
A (39)asset value per share 每股资产价值 '((Ll
A (40)associated company 联营公司 ;.r >
A (41)attainable standard 可达标准 |79!exVMBp
A (42)attributable profit 可归属利润 c=p @l<)
A (43)audit 审计 #UH7z 4u
A (44)audit report 审计报告 <ST#<
$%
A (45)auditing standards 审计准则 /Iu._2
A (46)authorized share capital 额定股本 i>[1^~;
A (47)available hours 可用小时 :B'}#;8_
A (48)avoidable costs 可避免成本 cuP5cL/Y
B (49)back-to-back loan 易币贷款 U;:,$]+
B (50)backflush accounting 倒退成本计算 ~4iIG}Y<
B (51)bad debts 坏帐 a4}2^K
B (52)bad debts ratio 坏帐比率 oa?eK
B (53)bank charges 银行手续费 HH|&$C|64
B (54)bank overdraft 银行透支 8EPV\M1%
B (55)bank reconciliation 银行存款调节表 z,oqYU\:
B (56)bank statement 银行对账单 hexq]' R
B (57)bankruptcy 破产 |8"~o u:.
B (58)basis of apportionment 分摊基础 #={L!"3?e
B (59)batch 批量 E#FyL>:.h
B (60)batch costing 分批成本计算 c])b?dJ*
B (61)beta factor B(市场)风险因素 G?]E6R
B (62)bill 账单 sy`:wp
B (63)bill of exchange 汇票 k852M^JP
B (64)bill of landing 提单 z~xN]=
B (65)bill of materials 用料预计单 m!:7ur:Y
B (66)bill payable 应付票据 R6Cm:4m}I
B (67)bill receivable 应收票据 O.E
B (68)bin card 存货记录卡 OR^Wd
B (69)bonus 红利 y=\jQ6Fc
B (70)book-keeping 薄记 q$`:/ ehw
B (71)Boston classification 波士顿分类 fwRlqfi
B (72)breakeven chart 保本图 Wx/!Myu
B (73)breakeven point 保本点 <5(8LMF
B (74)breaking-down time 复位时间 lq_
W;L
B (75)budget 预算 5e,Dk0d
B (76)budget center 预算中心 7`tnoTUv
B (77)budget cost allowance 预算成本折让 IR%a+;Xs
B (78)budget manual 预算手册 H+3I[`v
B (79)budget period 预算期间 Md
{,@ G
B (80)budgetary control 预算控制 d#a
B (81)budgeted capacity 预算生产能力 +c\s%Gzrh
B (82)burden 制造费用 (`18W1f5W
B (83)business center 经营中心 ZZE
B (84)business entity 营业个体 ]+':=&+:
B (85)business unit 经营单位 uPV,-rm[F_
B (86)buy-out management 管理性购买产权 5!Z+2Cu]
B (87)by-product 副产品 `z)!!y
C (88)called-up share capital 催缴股本 VJCh5t*
C (89)capacity 生产能力 S53%*7K.
C (90)capacity ratios 生产能力比率 P+3G*M=}
C (91)capital 资本 7"xd'\c@
C (92)capital assets pricing model 资本资产计价模式 Ai->,<Ig]
C (93)capital commitment 承诺资本 Mn~A;=%qF
C (94)capital employed 已运用的资本 2,&lGyV#
C (95)capital expenditure 资本支出 L238
l
C (96)capital expenditure authorization 资本支出核准 :/vB,JC
C (97)capital expenditure control 资本支出控制 @mJN
C (98)capital expenditure proposal 资本支出申请 \Zf&&
7v
C (99)capital funding planning 资本基金筹集计划 {u.V8%8
C (100)capital gain 资本收益 Q'+N72=
C (101)capital investment appraisal 资本投资评估 HxY,R^
C (102)capital maintenance 资本保全 SC2C%.%l`
C (103)capital resource planning 资本资源计划 faO8
&
C (104)capital surplus 资本盈余 &ApJ'uC
C (105)capital turnover 资本周转率 % C
3jxt
C (106)card 记录卡 ;@d%<yMf@
C (107)cash 现金 &{]%=stI
C (108)cash account 现金账户
kw-/h+lG
C (109)cash book 现金账薄 b7AuKY{L
C (110)cash cow 金牛产品 Msd!4TrBJ
C (111)cash flow 现金流量 GmL |7 6
C (112)cash discounted 现金贴现 (uG4W|?p
C (113)cash flow budget 现金流量预算 : l>Ue&
C (114)cash flow statement 现金流量表 B?0{=u
C (115)cash ledger 现金分类账 =(n'#mV
C (116)cash limit 现金限额 9)l_(*F
C (117)CCA 现时成本会计 .v" lY2:N
C (118)center 中心 Ar<OP'C
C (119)changeover time 变更时间 K%pmE?%,8
C (120)chartered entity 特许经济个体 _yWH\
5@
C (121)cheque 支票 4[J3HLQ
C (122)cheque register 支票登记薄 xu:m~8%
C (123)coin analysis 零钱分类 4|$D.`Wu
C (124)classification 分类 =` i 7?
C (125)clock card 工时卡 {-Y_8@&