A (1)ABC 作业基础成本计算 ^xHTW g%9
A (2)absorbed overhead 已吸收制造费用 {7;8#.S72
A (3)absorption costing 吸收成本计算 R)z4n
A (4)account 账户,报表 RHq/JD-
A (5)accounting postulate 会计假设 8a="/J
A (6)accounting series release 会计公告文件 XZJ+h,f
A (7)accounting valuation 会计计价 ^3{TZ=_;|
A (8)account sale 承销清单 V9(@Y
A (9)accountability concept 经营责任概念 rI>aAW'
A (10)accountancy 会计职业 3'qJ/*]9
A (11)accountant 会计师 W?aI|U1
A (12)accounting 会计 pUq1|)g
A (13)agency cost 代理成本 Q`D~5ci
A (14)accounting bases 会计基础 8X`tU<Ab
A (15)accounting manual 会计手册 ~ !
3I2
A (16)accounting period 会计期间 7,|c
A (17)accounting policies 会计方针 `'c_=<&n
A (18)accounting rate of return 会计报酬率 IOoz^/'
A (19)accounting reference date 会计参照日 }L3 oR
A (20)accounting reference period 会计参照期间 a / #PLP
A (21)accrual concept 应计概念 ZF|+W?0&%
A (22)accrual expenses 应计费用 {Jx4xpvPo
A (23)acid test ration 速动比率(酸性测试比率) P
h}|dGb
A (24)acquisition 购置 W$rH"_@m
A (25)acquisition accounting 收购会计 ->O2I?
A (26)activity based accounting 作业基础成本计算 n;U`m$vL%
A (27)adjusting events 调整事项 AvSM^
A (28)administrative expenses 行政管理费 /yF QeE
A (29)advice note 发货通知 079'(%
A (30)amortization 摊销 Ucm :S-
A (31)analytical review 分析性检查 !Mim@
!5M
A (32)annual equivalent cost 年度等量成本法 T2 Y,U {
A (33)annual report and accounts 年度报告和报表 c`WHNky%j
A (34)appraisal cost 检验成本 8&~~j7p,
A (35)appropriation account 盈余分配账户 DrBUe'RH:M
A (36)articles of association 公司章程细则 IlE_@gS8
A (37)assets 资产 @@rEs40
A (38)assets cover 资产保障 +$(2:S*r
A (39)asset value per share 每股资产价值 I_%a{$Gjl
A (40)associated company 联营公司 &jczO-R^
A (41)attainable standard 可达标准 \&3"<6xA
A (42)attributable profit 可归属利润
`|#Qx3n%
A (43)audit 审计 ,FMx5$
A (44)audit report 审计报告 ~L_hZso4
A (45)auditing standards 审计准则 ;VNMD 6H
A (46)authorized share capital 额定股本 C2xL1`
A (47)available hours 可用小时
wm")[!h)v
A (48)avoidable costs 可避免成本 f<*Js)k
B (49)back-to-back loan 易币贷款 P=+nB*hG
B (50)backflush accounting 倒退成本计算 HJ[/|NZU$
B (51)bad debts 坏帐 pY~,(s|Qb
B (52)bad debts ratio 坏帐比率 vZ N!Zl7S
B (53)bank charges 银行手续费 mBJeqG
B (54)bank overdraft 银行透支 J}@z_^|"mJ
B (55)bank reconciliation 银行存款调节表 ~$ f;U
B (56)bank statement 银行对账单 v-Fg
+
B (57)bankruptcy 破产 `S.ZS}~!F
B (58)basis of apportionment 分摊基础 U_$
qi
B (59)batch 批量 G4;3cT3'
B (60)batch costing 分批成本计算 Ppt2A6W
B (61)beta factor B(市场)风险因素 7kK #\dI
B (62)bill 账单 ZP$-uaa-
B (63)bill of exchange 汇票 *" 98L+
B (64)bill of landing 提单 uy^
B (65)bill of materials 用料预计单 8kOKwEX
B (66)bill payable 应付票据 EVUq--)~
B (67)bill receivable 应收票据 8kt5KnD2
B (68)bin card 存货记录卡 pD2<fP_
B (69)bonus 红利 V0(o~w/W%!
B (70)book-keeping 薄记 aJe^Tp(
B (71)Boston classification 波士顿分类 Y<b-9ai<w
B (72)breakeven chart 保本图 kR@Yl Yo
B (73)breakeven point 保本点 X _G| hx
B (74)breaking-down time 复位时间
|R@~-H
t
B (75)budget 预算 ^(f4*m6`
B (76)budget center 预算中心 p,<&zHb>K
B (77)budget cost allowance 预算成本折让 |Uk"
{
B (78)budget manual 预算手册 Xy5s^82?
B (79)budget period 预算期间 R@yyur~'_(
B (80)budgetary control 预算控制 8?O>ZZtu
B (81)budgeted capacity 预算生产能力 y}K\%;`[a
B (82)burden 制造费用 Bo+DJizu
B (83)business center 经营中心 KkMay
B (84)business entity 营业个体 0hn-FH-XE
B (85)business unit 经营单位 "ZHtR/;
B (86)buy-out management 管理性购买产权 X$\i{p9jw
B (87)by-product 副产品 8; R|
C (88)called-up share capital 催缴股本 Lru-u:
C (89)capacity 生产能力 H,<7G;FPT
C (90)capacity ratios 生产能力比率 -/dEsgO
C (91)capital 资本 nGf);U#K
C (92)capital assets pricing model 资本资产计价模式 YyJPHw)Z
C (93)capital commitment 承诺资本 )|<_cwz
C (94)capital employed 已运用的资本 NLe}Jqp
C (95)capital expenditure 资本支出 qxMnp}O
C (96)capital expenditure authorization 资本支出核准 vhT_=:x
C (97)capital expenditure control 资本支出控制 m&0"<V!H/B
C (98)capital expenditure proposal 资本支出申请 asgF1?r
C (99)capital funding planning 资本基金筹集计划 M4L
ktR-[
C (100)capital gain 资本收益 +P`(Rf"luu
C (101)capital investment appraisal 资本投资评估 -g/hAxb5
C (102)capital maintenance 资本保全 RF!1oZ
C (103)capital resource planning 资本资源计划 W"xP(7X
C (104)capital surplus 资本盈余 ^D_/=4rz8
C (105)capital turnover 资本周转率 zggB$5
C (106)card 记录卡 B 2.q3T
C (107)cash 现金 /
<3<.
~
C (108)cash account 现金账户 }T0K^Oe+eS
C (109)cash book 现金账薄 7j i=E";.w
C (110)cash cow 金牛产品 q 'a
C (111)cash flow 现金流量 -(JU
d4#
C (112)cash discounted 现金贴现 X0+fsf<H}
C (113)cash flow budget 现金流量预算 RQvV R
C (114)cash flow statement 现金流量表 !sA_?2$
C (115)cash ledger 现金分类账 $O:w(U
C (116)cash limit 现金限额 ?vGffMm
C (117)CCA 现时成本会计 ])#\_
'fg
C (118)center 中心 4oXb Pr>
C (119)changeover time 变更时间 E}Xka1 Bn
C (120)chartered entity 特许经济个体 d(*fy}
C (121)cheque 支票 nxap\Lf
C (122)cheque register 支票登记薄 |\uYv|sT
C (123)coin analysis 零钱分类 @gBE{)Fj
C (124)classification 分类 i"^<CR@e
C (125)clock card 工时卡 D~&Mwsi
C (126)code 代码 N<_Ko+VF
C (127)commitment accounting 承诺确认会计 y9;#1:ic
C (128)common cost 共同成本 f.pkQe(
C (129)company limited by guarantee 有限担保责任公司 qq0
?e0H