A (1)ABC 作业基础成本计算 ?KpHvf'
A (2)absorbed overhead 已吸收制造费用 %Rv&VF
g
A (3)absorption costing 吸收成本计算 Ous[{" -J
A (4)account 账户,报表 (V @g?|LZ
A (5)accounting postulate 会计假设 XG
]yfux`
A (6)accounting series release 会计公告文件 {Eb
R
=
A (7)accounting valuation 会计计价 ~PaD _W#xP
A (8)account sale 承销清单 #*q`/O5n
A (9)accountability concept 经营责任概念 fI[tU(x
A (10)accountancy 会计职业 x3>K{
A (11)accountant 会计师 UK+;/Mtg
A (12)accounting 会计 yCkfAx8 ]
A (13)agency cost 代理成本 ,GXwi|Y
A (14)accounting bases 会计基础 `g6XVa*%#
A (15)accounting manual 会计手册 u7G@VZ Ux5
A (16)accounting period 会计期间 s<'^
@Y
A (17)accounting policies 会计方针 x3T)/'(
A (18)accounting rate of return 会计报酬率 #T
Cz$_=t
A (19)accounting reference date 会计参照日 /A\'_a|
A (20)accounting reference period 会计参照期间 0trVmWQ8
A (21)accrual concept 应计概念 1B= vr G
q
A (22)accrual expenses 应计费用 uS bOGhP
A (23)acid test ration 速动比率(酸性测试比率) ,@%1q)S?A
A (24)acquisition 购置 UBuk-tq
A (25)acquisition accounting 收购会计 R'qB-v.
A (26)activity based accounting 作业基础成本计算 <ro0}%-z>M
A (27)adjusting events 调整事项 !y$H r[v
A (28)administrative expenses 行政管理费 85Q2c
A (29)advice note 发货通知 n )YNt
A (30)amortization 摊销 zkn K2e,$
A (31)analytical review 分析性检查 @gENv~m<OI
A (32)annual equivalent cost 年度等量成本法 g 'c4&Do
A (33)annual report and accounts 年度报告和报表 9>u2;
'Ls
A (34)appraisal cost 检验成本 * c7kB}/
A (35)appropriation account 盈余分配账户 f!ehq\K1k
A (36)articles of association 公司章程细则 ZT4._|2
A (37)assets 资产 >8Z z<S&z
A (38)assets cover 资产保障 2\l7=9 ]\3
A (39)asset value per share 每股资产价值 %!%3jo0t
A (40)associated company 联营公司 nH}api^0A
A (41)attainable standard 可达标准 { ,.1KtrSN
A (42)attributable profit 可归属利润 TYWajcch
A (43)audit 审计
Dk| S`3
A (44)audit report 审计报告 "5%G [MB
A (45)auditing standards 审计准则 x,IU]YW@
A (46)authorized share capital 额定股本 LW?] ~|
A (47)available hours 可用小时 , =B
"%=S
A (48)avoidable costs 可避免成本 /@R|*7K;9
B (49)back-to-back loan 易币贷款 b')CGqbbmT
B (50)backflush accounting 倒退成本计算 'e02rqip{
B (51)bad debts 坏帐 cKh { s
B (52)bad debts ratio 坏帐比率 9X,dV7 yW
B (53)bank charges 银行手续费 g[*+R9'
B (54)bank overdraft 银行透支 %\\l/{`eW
B (55)bank reconciliation 银行存款调节表 J6Hw05%0=
B (56)bank statement 银行对账单 @!'
Pr$`
B (57)bankruptcy 破产 XD{U 5.z>y
B (58)basis of apportionment 分摊基础 ,Bp\ i
B (59)batch 批量 bM_Y(TgJ
B (60)batch costing 分批成本计算 ?;,s=2
B (61)beta factor B(市场)风险因素 L{bcmo\ U
B (62)bill 账单 x?KgEcnw2X
B (63)bill of exchange 汇票 c? CwxI_b8
B (64)bill of landing 提单 WG NuB9R
B (65)bill of materials 用料预计单 b=:AFs
{
B (66)bill payable 应付票据 x8.7])?w
B (67)bill receivable 应收票据 `"H!=`
B (68)bin card 存货记录卡 lDe9(5|)Q
B (69)bonus 红利 (
Z\OqG
B (70)book-keeping 薄记 Bt[`p\p@
B (71)Boston classification 波士顿分类 # ,u7lAz
B (72)breakeven chart 保本图 M A} =
B (73)breakeven point 保本点 Z*.fSmT8)
B (74)breaking-down time 复位时间 +Qt=N 6>
B (75)budget 预算 "@ Bc eD
B (76)budget center 预算中心 ^)rX27!G
B (77)budget cost allowance 预算成本折让 LH"MJ
WO J
B (78)budget manual 预算手册 I7 pxi$8f
B (79)budget period 预算期间 :1q +[T/ @
B (80)budgetary control 预算控制 M<r' j $g
B (81)budgeted capacity 预算生产能力 bWt>tEnf
B (82)burden 制造费用 /'QN lP[L;
B (83)business center 经营中心 8;P8CKe
B (84)business entity 营业个体 a)MjX<y
B (85)business unit 经营单位 x6* {@J&5*
B (86)buy-out management 管理性购买产权 ct3QtX0B
B (87)by-product 副产品 [5:,+i
C (88)called-up share capital 催缴股本 y AU[A
C (89)capacity 生产能力 j
Rm:9`.Q
C (90)capacity ratios 生产能力比率 @L { x ;
C (91)capital 资本 C<r7d [
C (92)capital assets pricing model 资本资产计价模式 <w
FR%Y/j
C (93)capital commitment 承诺资本 ^ox^gw)
C (94)capital employed 已运用的资本 p H5IBIf'
C (95)capital expenditure 资本支出 ~7Kqc\/H&I
C (96)capital expenditure authorization 资本支出核准 }+nC}A"BC
C (97)capital expenditure control 资本支出控制 BXO(B'1)]
C (98)capital expenditure proposal 资本支出申请 P.gk'
\<k
C (99)capital funding planning 资本基金筹集计划 \OHsCG27
C (100)capital gain 资本收益 ro6|N?'
C (101)capital investment appraisal 资本投资评估 k[6@\D-
C (102)capital maintenance 资本保全 G`ZpFg0Y
C (103)capital resource planning 资本资源计划 @%IZKYf c~
C (104)capital surplus 资本盈余 `mQY%p|
C (105)capital turnover 资本周转率 @4B+<,i
C (106)card 记录卡 u
?7(A %
C (107)cash 现金 zawU
C (108)cash account 现金账户 ta> g:
C (109)cash book 现金账薄 Z_
QSVH68A
C (110)cash cow 金牛产品 bE SmKe(
C (111)cash flow 现金流量 5znLpBX<N
C (112)cash discounted 现金贴现 xH; qJRHa
C (113)cash flow budget 现金流量预算 %:h)8e-;
C (114)cash flow statement 现金流量表 0L $v7,
5
C (115)cash ledger 现金分类账 9<k<HmkD
C (116)cash limit 现金限额 [3nhf<O
C (117)CCA 现时成本会计 Kf76 ./
C (118)center 中心 @b=tjQO_
C (119)changeover time 变更时间 Mlb=,l
C (120)chartered entity 特许经济个体 Vl{CD>$,
C (121)cheque 支票 $yIcut7
C (122)cheque register 支票登记薄 U
u(ysN4`
C (123)coin analysis 零钱分类 $JypVA(CX
C (124)classification 分类 W8,XSUl
C (125)clock card 工时卡 ;DL|%-%;$r
C (126)code 代码 )-Zpr1kD
C (127)commitment accounting 承诺确认会计 tV9W4`Z2q
C (128)common cost 共同成本 u6'vzLmM
C (129)company limited by guarantee 有限担保责任公司 xrA(#\}f$
