A (1)ABC 作业基础成本计算 OeZ"WO
A (2)absorbed overhead 已吸收制造费用 wT,=C'
A (3)absorption costing 吸收成本计算 2
P=~6(
A (4)account 账户,报表 fgA-+y
A (5)accounting postulate 会计假设
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A (6)accounting series release 会计公告文件 sQ[N3
A (7)accounting valuation 会计计价 Le/}xST@
A (8)account sale 承销清单 iMV=R2t 2
A (9)accountability concept 经营责任概念 h
d
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A (10)accountancy 会计职业 (bB"6
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A (11)accountant 会计师 "kVzN22
A (12)accounting 会计 XBcbLF
A (13)agency cost 代理成本 ;R@D
A (14)accounting bases 会计基础 Q/h-Khmz
A (15)accounting manual 会计手册 m !i`|]m
A (16)accounting period 会计期间 /*M3Ns1@2
A (17)accounting policies 会计方针 )4,U
A (18)accounting rate of return 会计报酬率 Y%}N@ ,lT
A (19)accounting reference date 会计参照日 ]8'PLsS9<w
A (20)accounting reference period 会计参照期间 b0x%#trA{
A (21)accrual concept 应计概念 /?S^#q>m%
A (22)accrual expenses 应计费用 QTN'yd?WE
A (23)acid test ration 速动比率(酸性测试比率) V:+z 3)qF
A (24)acquisition 购置 z'"Y+EWN
A (25)acquisition accounting 收购会计 O{U j
A (26)activity based accounting 作业基础成本计算 Tgbq4xR(
A (27)adjusting events 调整事项 H_aG\
A (28)administrative expenses 行政管理费 zXbA$
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A (29)advice note 发货通知 {&6i$4T
A (30)amortization 摊销 k7cY^&o
A (31)analytical review 分析性检查 nC!L<OMr
A (32)annual equivalent cost 年度等量成本法 |goK@<
A (33)annual report and accounts 年度报告和报表 K7nyQGS
A (34)appraisal cost 检验成本 /f AAQ7
A (35)appropriation account 盈余分配账户 uaky2SgN
A (36)articles of association 公司章程细则 ":GC}V
IS
A (37)assets 资产 OF-VVIS
A (38)assets cover 资产保障 uW!saT5o
A (39)asset value per share 每股资产价值 (S?DK
PnR
A (40)associated company 联营公司 NBLjBa%eL
A (41)attainable standard 可达标准 3Y&4yIx
A (42)attributable profit 可归属利润 h[
<l2fy
A (43)audit 审计 ' d?6 L
A (44)audit report 审计报告 +m/n~-6q
A (45)auditing standards 审计准则 #~.RJ%
A (46)authorized share capital 额定股本 K5jeazasp
A (47)available hours 可用小时 q[/pE7FL
A (48)avoidable costs 可避免成本 |y+_BZ5
B (49)back-to-back loan 易币贷款 4x#tUzb;
B (50)backflush accounting 倒退成本计算 T4[/_;1g
B (51)bad debts 坏帐 .;l`V
WP
B (52)bad debts ratio 坏帐比率 wTG(U3{3K
B (53)bank charges 银行手续费 %hdjQIH
B (54)bank overdraft 银行透支 sNP
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B (55)bank reconciliation 银行存款调节表 l@-h.tS
B (56)bank statement 银行对账单 a(ml#-M
B (57)bankruptcy 破产 TNK1E
B (58)basis of apportionment 分摊基础 T
Z!@IBu
B (59)batch 批量 t%<y^Wa=
B (60)batch costing 分批成本计算 ^6LnB#C&
B (61)beta factor B(市场)风险因素 Ki&a"Fu3
B (62)bill 账单 @~UQU)-(
B (63)bill of exchange 汇票 DQaE9gmC
B (64)bill of landing 提单 DVJn;X^T:
B (65)bill of materials 用料预计单 [9#zEURS
B (66)bill payable 应付票据 tCar:p4$
B (67)bill receivable 应收票据 l\uNh~\
B (68)bin card 存货记录卡 brlbJFZ19
B (69)bonus 红利 c&
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B (70)book-keeping 薄记 Wcm8,?*
B (71)Boston classification 波士顿分类 ;Zr7NKs
B (72)breakeven chart 保本图 LIQ].VxIs
B (73)breakeven point 保本点 Ndgx@LTQQ
B (74)breaking-down time 复位时间 S kB*w'k
B (75)budget 预算 YhqMTOw
B (76)budget center 预算中心 ts=:r
B (77)budget cost allowance 预算成本折让 Vo6g /h?`
B (78)budget manual 预算手册 V
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B (79)budget period 预算期间 #N'9
w .
B (80)budgetary control 预算控制 "Wr[DqFd
B (81)budgeted capacity 预算生产能力 n=AcN
B (82)burden 制造费用 XrWWV2[
B (83)business center 经营中心 kRBO]
B (84)business entity 营业个体 5sN6&'[
B (85)business unit 经营单位 '
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B (86)buy-out management 管理性购买产权 Kr `/sWZ
B (87)by-product 副产品 HXztEEK6
C (88)called-up share capital 催缴股本 Bx#=$ka
C (89)capacity 生产能力 $ ]#WC\Hv
C (90)capacity ratios 生产能力比率 A^A)arJS
C (91)capital 资本 5Z5x\CcC3
C (92)capital assets pricing model 资本资产计价模式
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MVz2
C (93)capital commitment 承诺资本 u]9\_{c]Q
C (94)capital employed 已运用的资本 Ym!e}`A\F
C (95)capital expenditure 资本支出 P=\{
C (96)capital expenditure authorization 资本支出核准 \g
h |G
C (97)capital expenditure control 资本支出控制 I~@8SSO,vH
C (98)capital expenditure proposal 资本支出申请 )5gj0#|CG@
C (99)capital funding planning 资本基金筹集计划 Pnm$g;`P
C (100)capital gain 资本收益 mtn^+*
C (101)capital investment appraisal 资本投资评估 !2Z"Lm
C (102)capital maintenance 资本保全 h:r?:C>n
C (103)capital resource planning 资本资源计划 Y$]zba
C (104)capital surplus 资本盈余 jlFlhj:/I
C (105)capital turnover 资本周转率 Gn_D
IFa
C (106)card 记录卡 8&|
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C (107)cash 现金 7v)p\#-
C (108)cash account 现金账户 '%XYJ
r:H[
C (109)cash book 现金账薄 zB~< @
C (110)cash cow 金牛产品 ahy6a,)K~
C (111)cash flow 现金流量 NRx I?v
C (112)cash discounted 现金贴现 FO:L+&hr?>
C (113)cash flow budget 现金流量预算 }u=Oi@~
C (114)cash flow statement 现金流量表 #kq!{5,
C (115)cash ledger 现金分类账 #Lp}j?Y
C (116)cash limit 现金限额 |?8nO.C~V
C (117)CCA 现时成本会计 !4'F z[RK
C (118)center 中心 l:
uQ#Z)
C (119)changeover time 变更时间 l&'q+F
C (120)chartered entity 特许经济个体 &ah%^Z4um
C (121)cheque 支票 ]a4+] vLK
C (122)cheque register 支票登记薄 b/]4#?g
C (123)coin analysis 零钱分类 k%i.B
C (124)classification 分类 V|
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C (125)clock card 工时卡 dIlpo0; F
C (126)code 代码 M(LIF^'U:m
C (127)commitment accounting 承诺确认会计 ^jwzCo-
C (128)common cost 共同成本 ipbhjK$
C (129)company limited by guarantee 有限担保责任公司 3IlVSR
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