A (1)ABC 作业基础成本计算 <'UGYY\wg0
A (2)absorbed overhead 已吸收制造费用 ORF:~5[YS`
A (3)absorption costing 吸收成本计算 +C~d;p
A (4)account 账户,报表 f@hM ^%
A (5)accounting postulate 会计假设 7$g$p&,VX
A (6)accounting series release 会计公告文件 yZ[g2*1L
A (7)accounting valuation 会计计价 +'5I8FE-
A (8)account sale 承销清单 XKws_
A (9)accountability concept 经营责任概念 &)+H''JY
A (10)accountancy 会计职业 A-uIZ
zC
A (11)accountant 会计师 h/{1(c}
A (12)accounting 会计 }Md;=_TP
A (13)agency cost 代理成本 vC@^B)5gb
A (14)accounting bases 会计基础 Xj{fM\,"9
A (15)accounting manual 会计手册 `#l3a
A (16)accounting period 会计期间 OqciZ@#5n
A (17)accounting policies 会计方针 1,;zX^
A (18)accounting rate of return 会计报酬率 "OwVCym?
A (19)accounting reference date 会计参照日 <>{m+=gA
A (20)accounting reference period 会计参照期间 1d FuoX
A (21)accrual concept 应计概念 w$9LcN
A (22)accrual expenses 应计费用 gELG/6l
A (23)acid test ration 速动比率(酸性测试比率) KgkRs?'z
A (24)acquisition 购置 $F#
5/gDVQ
A (25)acquisition accounting 收购会计 &*7KQd
A (26)activity based accounting 作业基础成本计算 6MY<6t0a
A (27)adjusting events 调整事项 F{a;=h#@Q
A (28)administrative expenses 行政管理费 7_ayn#;y
A (29)advice note 发货通知 m#8PX$_
A (30)amortization 摊销 K
y%lu^
A (31)analytical review 分析性检查 J+E,Ui ZU
A (32)annual equivalent cost 年度等量成本法 #I453
A (33)annual report and accounts 年度报告和报表 K6-M .I
A (34)appraisal cost 检验成本 (oX!D(OI
A (35)appropriation account 盈余分配账户 M:}u|
A (36)articles of association 公司章程细则 R^/SBrWve
A (37)assets 资产 U7D!w$4
A (38)assets cover 资产保障 +ppA..1
A (39)asset value per share 每股资产价值 zM=MFKhi ~
A (40)associated company 联营公司 uz{RV_IX7
A (41)attainable standard 可达标准 1VM2CgR a
A (42)attributable profit 可归属利润 "#o..?K
A (43)audit 审计 PgK7CG7G
A (44)audit report 审计报告 ]nB|8k=J
A (45)auditing standards 审计准则 3rKJ<(-2/
A (46)authorized share capital 额定股本 J,CwC)
A (47)available hours 可用小时 }}tbOD)t
A (48)avoidable costs 可避免成本 N
vJ5[W
B (49)back-to-back loan 易币贷款 =8?Kn@nMN
B (50)backflush accounting 倒退成本计算 9)'f)60^
B (51)bad debts 坏帐 9|}Pf_5]%[
B (52)bad debts ratio 坏帐比率 +K'Hr:(
B (53)bank charges 银行手续费 xxu
B (54)bank overdraft 银行透支 rniM[7K
B (55)bank reconciliation 银行存款调节表 oXnaL)Rk
B (56)bank statement 银行对账单 aU_Hl+;
B (57)bankruptcy 破产 [#q>Aq
$11
B (58)basis of apportionment 分摊基础 8;DDCop 8L
B (59)batch 批量 ?![[la+f
B (60)batch costing 分批成本计算 `nl n@ ;
B (61)beta factor B(市场)风险因素 I8
:e`L
B (62)bill 账单 qtZ?
kJ
B (63)bill of exchange 汇票 6qH0]7m aI
B (64)bill of landing 提单 vW=L{8zu
B (65)bill of materials 用料预计单 G7nhUg
B (66)bill payable 应付票据 @GFB{ ;=
B (67)bill receivable 应收票据 Fa )QDBz)
B (68)bin card 存货记录卡 z6ObX
B (69)bonus 红利 'V]&X.=zC
B (70)book-keeping 薄记 _2!8,MX
B (71)Boston classification 波士顿分类 ]oB~8d
B (72)breakeven chart 保本图 O9sEaVX
B (73)breakeven point 保本点 aE`d[dSG
B (74)breaking-down time 复位时间 IQ
I8v
B (75)budget 预算 VX$WL"A
B (76)budget center 预算中心 PVo7Sy!'H
B (77)budget cost allowance 预算成本折让 VIT|#
B (78)budget manual 预算手册 FzJ7 OE|
B (79)budget period 预算期间 f_jhQ..g<g
B (80)budgetary control 预算控制 1g{Pe`G,
B (81)budgeted capacity 预算生产能力 \x}\)m_7M<
B (82)burden 制造费用 {p84fR1P
B (83)business center 经营中心 8D*nU3O
B (84)business entity 营业个体 w*ans}P7
B (85)business unit 经营单位 /D&&7;jJ
B (86)buy-out management 管理性购买产权 sCFxn
B (87)by-product 副产品 (.ir"\k1(
C (88)called-up share capital 催缴股本 \#_ymM0
C (89)capacity 生产能力 ?q:|vt
C (90)capacity ratios 生产能力比率 IW0S*mO$
C (91)capital 资本 !#c'|
*k
C (92)capital assets pricing model 资本资产计价模式 y QW7ng7D0
C (93)capital commitment 承诺资本 -!j6&
C (94)capital employed 已运用的资本 i41~-?Bc
C (95)capital expenditure 资本支出 x=oV
!x
C (96)capital expenditure authorization 资本支出核准 CF '&Yo
C (97)capital expenditure control 资本支出控制 <e2l@@#oy
C (98)capital expenditure proposal 资本支出申请 V\;Xa0
C (99)capital funding planning 资本基金筹集计划 #J"xByQKK
C (100)capital gain 资本收益 Q 7_5
C (101)capital investment appraisal 资本投资评估 <&3P\aM>
C (102)capital maintenance 资本保全 $a M5jH<
C (103)capital resource planning 资本资源计划 !ZYPz}&N_
C (104)capital surplus 资本盈余 e73=*~kfR
C (105)capital turnover 资本周转率 K
tq 4b%{
C (106)card 记录卡 ;
Bs~E
C (107)cash 现金 >rCD5#DG
C (108)cash account 现金账户 mM,HMrgLqK
C (109)cash book 现金账薄 p0Jr{hM
C (110)cash cow 金牛产品 @8|*Ndx2
C (111)cash flow 现金流量 Dr3_MWJ+
C (112)cash discounted 现金贴现 gM&IV{k3
C (113)cash flow budget 现金流量预算 r)*23 &Ojs
C (114)cash flow statement 现金流量表 94"+l@K
C (115)cash ledger 现金分类账 h_%q`y ,
C (116)cash limit 现金限额 1M]=Nv
C (117)CCA 现时成本会计 Ie.*x'b?y
C (118)center 中心 n)e
2?
C (119)changeover time 变更时间 @+gr/Pul^
C (120)chartered entity 特许经济个体 7~Y\qJ4b
C (121)cheque 支票 xb,XI/
C (122)cheque register 支票登记薄
7n7Xyb
C (123)coin analysis 零钱分类 3uLG$`N
C (124)classification 分类 'C1l
P)S5
C (125)clock card 工时卡 xyp{_ MZ
C (126)code 代码 sQJ\{'g
C (127)commitment accounting 承诺确认会计 7Sx|n}a-3
C (128)common cost 共同成本 2J7|y\N,
C (129)company limited by guarantee 有限担保责任公司 6"Uu;Q