A (1)ABC 作业基础成本计算 =Cj
N=FM
A (2)absorbed overhead 已吸收制造费用 ^ ]CQd
A (3)absorption costing 吸收成本计算 qn|~z@"
A (4)account 账户,报表 Rz!! ;<ye8
A (5)accounting postulate 会计假设
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A (6)accounting series release 会计公告文件 +~1~f'4J
A (7)accounting valuation 会计计价 s+XDtO
A (8)account sale 承销清单 0@dN$e
A (9)accountability concept 经营责任概念 Blnc y
A (10)accountancy 会计职业 :_"%o=
A (11)accountant 会计师 "N*i!h
A (12)accounting 会计 9!|+GIjn
A (13)agency cost 代理成本 3eP7vy
A (14)accounting bases 会计基础 .q9wyVi7GI
A (15)accounting manual 会计手册 HrS
A (16)accounting period 会计期间 "=\@
a=
A (17)accounting policies 会计方针 R3Ka^l8R|
A (18)accounting rate of return 会计报酬率
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A (19)accounting reference date 会计参照日 [u}2xsSx
A (20)accounting reference period 会计参照期间 7T}r]C.
A (21)accrual concept 应计概念 *q |3QHZ
A (22)accrual expenses 应计费用 DB;Nr3x
A (23)acid test ration 速动比率(酸性测试比率) &[|P/gj#>
A (24)acquisition 购置 7__?1n~{
A (25)acquisition accounting 收购会计 <P4*7:jX
A (26)activity based accounting 作业基础成本计算 /yS/*ET8
A (27)adjusting events 调整事项 %e'Z.vm
A (28)administrative expenses 行政管理费 >gLLr1L\
A (29)advice note 发货通知 I`8
jJpG
A
A (30)amortization 摊销 Jdp@3mP
A (31)analytical review 分析性检查 cJ!C=J
A (32)annual equivalent cost 年度等量成本法 "/}cV5=Z
A (33)annual report and accounts 年度报告和报表 wx%TQ!
A (34)appraisal cost 检验成本 p7kH"j{xD
A (35)appropriation account 盈余分配账户 +F3`?6UXz
A (36)articles of association 公司章程细则 f:|O);nM
A (37)assets 资产 y OLqIvN
A (38)assets cover 资产保障 [.`%]Z(
A (39)asset value per share 每股资产价值 sCE2 F_xjL
A (40)associated company 联营公司 7f\@3r
A (41)attainable standard 可达标准 OGqsQ
A (42)attributable profit 可归属利润 +Jv*u8T'
A (43)audit 审计 '4}c1F1T_
A (44)audit report 审计报告 iu(+
N~
A (45)auditing standards 审计准则 WbP*kV{
A (46)authorized share capital 额定股本 .&Ok53]b
A (47)available hours 可用小时 wz(D
}N5
A (48)avoidable costs 可避免成本 xMAb=87_
B (49)back-to-back loan 易币贷款 s.7s:
Q`
B (50)backflush accounting 倒退成本计算 ,Y3wXmG
B (51)bad debts 坏帐 4]/i0\Vbam
B (52)bad debts ratio 坏帐比率 ;&%G)f
B (53)bank charges 银行手续费 1_z6O!rx
B (54)bank overdraft 银行透支 7yK1Q_XY>
B (55)bank reconciliation 银行存款调节表 x3++JG
B (56)bank statement 银行对账单 %">
Oy&3
B (57)bankruptcy 破产 @ dF]X
B (58)basis of apportionment 分摊基础 qTl/bFD
B (59)batch 批量 .6D9m.Q,
B (60)batch costing 分批成本计算 (66DKG
B (61)beta factor B(市场)风险因素 p/f!\
B (62)bill 账单 WgK |r~
B (63)bill of exchange 汇票 !(wH}ti
B (64)bill of landing 提单 _p`@/[(|
B (65)bill of materials 用料预计单 r!7e:p JLO
B (66)bill payable 应付票据 e;/C}sK:
B (67)bill receivable 应收票据 qm&Z_6Pw
B (68)bin card 存货记录卡 'F[ C 4
B (69)bonus 红利 }_{QsPx9
B (70)book-keeping 薄记 VF<C#I
B (71)Boston classification 波士顿分类 3]9twfF 'J
B (72)breakeven chart 保本图 _7M! b9oA
B (73)breakeven point 保本点 hIr
$^%
B (74)breaking-down time 复位时间 4JD 8w3u/
B (75)budget 预算 2iM8V
B (76)budget center 预算中心 |_P-
B (77)budget cost allowance 预算成本折让 a} w%k
B (78)budget manual 预算手册 {)vue0
vP
B (79)budget period 预算期间 U8b1
sz
B (80)budgetary control 预算控制 Fc"&lk4e
B (81)budgeted capacity 预算生产能力 C,!}WB@VME
B (82)burden 制造费用 Twj?SV
B (83)business center 经营中心 ;5.o;|w?!
B (84)business entity 营业个体 {vJ)!'Eh
B (85)business unit 经营单位 DB>Y#2j4h
B (86)buy-out management 管理性购买产权 u8wZ2j4S
B (87)by-product 副产品 >Lo!8Hen
C (88)called-up share capital 催缴股本 %ycCNS
C (89)capacity 生产能力 VnJ-nfA
C (90)capacity ratios 生产能力比率 &z\]A,=Tc
C (91)capital 资本 zTa>MzH1-;
C (92)capital assets pricing model 资本资产计价模式 f2#9E+IQ
C (93)capital commitment 承诺资本 ;^,2
Qs M
C (94)capital employed 已运用的资本 Pj!{j)-tS
C (95)capital expenditure 资本支出 _0rHxh7}q
C (96)capital expenditure authorization 资本支出核准 ,ZYj8^gF
C (97)capital expenditure control 资本支出控制 {xC CUU
C (98)capital expenditure proposal 资本支出申请 p]zYj >e
C (99)capital funding planning 资本基金筹集计划 ?]=fC{Rh
C (100)capital gain 资本收益 $DfaW3bJ
C (101)capital investment appraisal 资本投资评估 FBGHVV
w!
C (102)capital maintenance 资本保全 E00zf3Jgv'
C (103)capital resource planning 资本资源计划 0)8QOTeT
C (104)capital surplus 资本盈余 x Qh?
C (105)capital turnover 资本周转率 :);]E-ch
C (106)card 记录卡 ZHshg`I`
C (107)cash 现金 m\lSBy6
C (108)cash account 现金账户 RT45@
C (109)cash book 现金账薄 sQA{[l!aj
C (110)cash cow 金牛产品 p0.?R
C (111)cash flow 现金流量 .'SXRrn&:C
C (112)cash discounted 现金贴现 tH:K6^oR
C (113)cash flow budget 现金流量预算 8i;N|:WdH
C (114)cash flow statement 现金流量表 W7as=+;X
C (115)cash ledger 现金分类账 F GOa!G
C (116)cash limit 现金限额 wE75HE`gW
C (117)CCA 现时成本会计 0NSn5Hq
C (118)center 中心 oPNYCE
C (119)changeover time 变更时间 WRAW%?$
C (120)chartered entity 特许经济个体 7F-b/AdVq
C (121)cheque 支票 Y\T*8\h_[
C (122)cheque register 支票登记薄 xQ7n$.?y@
C (123)coin analysis 零钱分类 ED/-,>[f
C (124)classification 分类 LoG@(g&)
C (125)clock card 工时卡 r1FE$R~C=
C (126)code 代码 ;f-|rC_"
C (127)commitment accounting 承诺确认会计 )).;p_nLZ
C (128)common cost 共同成本 O#7ldF(
C (129)company limited by guarantee 有限担保责任公司 [&*$!M