A (1)ABC 作业基础成本计算 bTn7$EG
A (2)absorbed overhead 已吸收制造费用 d&p]O
A (3)absorption costing 吸收成本计算 <4W"ne28
A (4)account 账户,报表 '`Smg3T!~S
A (5)accounting postulate 会计假设 xwj%X%2
A (6)accounting series release 会计公告文件 nJ|8#U7
A (7)accounting valuation 会计计价 2b]'KiX
A (8)account sale 承销清单 :I5]|pt
A (9)accountability concept 经营责任概念 o2 5kFD
A (10)accountancy 会计职业 VT\o=3_
A (11)accountant 会计师 =Po!\[SBU
A (12)accounting 会计 C'hI{4@P
A (13)agency cost 代理成本 X"W%(x`w
A (14)accounting bases 会计基础 {37DrSOa
A (15)accounting manual 会计手册 JqO#W1h~R|
A (16)accounting period 会计期间 b+NF:-fO
A (17)accounting policies 会计方针 pQxaT$
A (18)accounting rate of return 会计报酬率 j:0VtJo~
A (19)accounting reference date 会计参照日 HlB'yOHv!
A (20)accounting reference period 会计参照期间 -P 5VE0
A (21)accrual concept 应计概念 -uiZp !
A (22)accrual expenses 应计费用 uKqN
A (23)acid test ration 速动比率(酸性测试比率) e:V(kzAY;
A (24)acquisition 购置 n]x4twZ
A (25)acquisition accounting 收购会计 56*}}B$?
A (26)activity based accounting 作业基础成本计算 Y$
EqBN
A (27)adjusting events 调整事项 } VE[W
A (28)administrative expenses 行政管理费 "JSg/optc
A (29)advice note 发货通知 GljxYH"]#
A (30)amortization 摊销 qqSk*oH~
A (31)analytical review 分析性检查 !cLX1S
A (32)annual equivalent cost 年度等量成本法 O@3EJkv
A (33)annual report and accounts 年度报告和报表 @.-g
A (34)appraisal cost 检验成本
Nora<
A (35)appropriation account 盈余分配账户 v|jBRKU99
A (36)articles of association 公司章程细则
:XF;v
A (37)assets 资产 I?"cEp
A (38)assets cover 资产保障 ]}F_nc2L
A (39)asset value per share 每股资产价值 /Z>#lMg\.
A (40)associated company 联营公司 &:8a[C2=
A (41)attainable standard 可达标准 c\.4I4uy
A (42)attributable profit 可归属利润 au574tj
A (43)audit 审计 d>NElug
A (44)audit report 审计报告 p[&'*"o!/
A (45)auditing standards 审计准则 J']1^"_'
A (46)authorized share capital 额定股本 &^1DNpUZ
A (47)available hours 可用小时 f6^H
Q1SSt
A (48)avoidable costs 可避免成本 }Fyf?TZ$T
B (49)back-to-back loan 易币贷款 R|8)iW^
B (50)backflush accounting 倒退成本计算 aD3'gc,l
B (51)bad debts 坏帐 PR~ho&!
B (52)bad debts ratio 坏帐比率 -U"(CGb5
B (53)bank charges 银行手续费 FgQd7p
B (54)bank overdraft 银行透支 A;w,m{9<
B (55)bank reconciliation 银行存款调节表 bWwc2##7jo
B (56)bank statement 银行对账单 ,jbj-b(
B (57)bankruptcy 破产 M'HmVg4'
B (58)basis of apportionment 分摊基础 kwZ8q-0
B (59)batch 批量 9pStArF?F0
B (60)batch costing 分批成本计算 ,/|"0$
p2x
B (61)beta factor B(市场)风险因素 qbHb
24I
B (62)bill 账单 E@R7b(:*
B (63)bill of exchange 汇票 3yDa5q{
B (64)bill of landing 提单
6I72;e^!
B (65)bill of materials 用料预计单 .!,T>:R
B (66)bill payable 应付票据 #=5/D@
B (67)bill receivable 应收票据 k%/Z.4vQG
B (68)bin card 存货记录卡 !u~( \Rb;
B (69)bonus 红利 z`xdRe{QP
B (70)book-keeping 薄记 hFZ7{pj
B (71)Boston classification 波士顿分类 hPx=3L$
B (72)breakeven chart 保本图 lEANN u
B (73)breakeven point 保本点 }Hrm/Ni
B (74)breaking-down time 复位时间 jUZ84Gm{
B (75)budget 预算 x g/3*rL
B (76)budget center 预算中心 zOCru2
/
B (77)budget cost allowance 预算成本折让 mE%H5&VSI
B (78)budget manual 预算手册 Bh"o{-$p8`
B (79)budget period 预算期间 ; @-7'%(C
B (80)budgetary control 预算控制 :Y0*P
B (81)budgeted capacity 预算生产能力 -2w\8]u
B (82)burden 制造费用 L/"XIMI*Xg
B (83)business center 经营中心 '
F?T4
B (84)business entity 营业个体 5"c#OU
B (85)business unit 经营单位 c@~\ FUr
B (86)buy-out management 管理性购买产权 n4Ry)O[.
B (87)by-product 副产品 <E|i3\[p
C (88)called-up share capital 催缴股本 #)tt}GX
C (89)capacity 生产能力 ?^Q!=W<7
C (90)capacity ratios 生产能力比率 4E J
C (91)capital 资本 Aj;Z
&
C (92)capital assets pricing model 资本资产计价模式 {2}O\A
C (93)capital commitment 承诺资本 O2us+DhQ
C (94)capital employed 已运用的资本 V"#ie
Yn
C (95)capital expenditure 资本支出 't{~#0d=
C (96)capital expenditure authorization 资本支出核准 TPt<(-}W
C (97)capital expenditure control 资本支出控制 C!]hu)E
C (98)capital expenditure proposal 资本支出申请 H@qA
X
C (99)capital funding planning 资本基金筹集计划 s6lo11
C (100)capital gain 资本收益 <6)Ogv",
C (101)capital investment appraisal 资本投资评估 B4r4PSB>!
C (102)capital maintenance 资本保全 `-"2(Gp
C (103)capital resource planning 资本资源计划 7;)
T;X
C (104)capital surplus 资本盈余 =[FNZ:3
C (105)capital turnover 资本周转率 "H" 4(3
C (106)card 记录卡 %]h5\%@w
C (107)cash 现金 WOrz7x
C (108)cash account 现金账户 b<P9@h~:
C (109)cash book 现金账薄 TIbiw
C (110)cash cow 金牛产品 A7 qyv0F
C (111)cash flow 现金流量 oa? bOm
C (112)cash discounted 现金贴现 R7r` (c!
C (113)cash flow budget 现金流量预算 casva;
C (114)cash flow statement 现金流量表 WolkW:(Cg
C (115)cash ledger 现金分类账 }KEyJj3"DA
C (116)cash limit 现金限额 y>_lxLhmO#
C (117)CCA 现时成本会计 f',n'
C (118)center 中心 ?{NP3
C (119)changeover time 变更时间 7#SXqyP[
C (120)chartered entity 特许经济个体 WUm83"
C (121)cheque 支票
V##=-KZ
C (122)cheque register 支票登记薄 SMY,bU'a
C (123)coin analysis 零钱分类 epI&R) ]
C (124)classification 分类 RSC^R}a5
C (125)clock card 工时卡 rkugV&BhV
C (126)code 代码 Uoe;4ni
C (127)commitment accounting 承诺确认会计 ?`bi8 Ck
C (128)common cost 共同成本 47 xyS%X
C (129)company limited by guarantee 有限担保责任公司 +F.{: