A (1)ABC 作业基础成本计算 u#QQCgrs
A (2)absorbed overhead 已吸收制造费用 2J$Uz,
@
A (3)absorption costing 吸收成本计算 Zzs pE}
A (4)account 账户,报表 +dRTH
z
A (5)accounting postulate 会计假设 :tMWy
m
A (6)accounting series release 会计公告文件 S5vJC-"
A (7)accounting valuation 会计计价 =n!8>8d
A (8)account sale 承销清单 ~QXNOtVsN
A (9)accountability concept 经营责任概念 3? "GH1e
A (10)accountancy 会计职业 ;2^=#7I?
A (11)accountant 会计师 ;|c,
A (12)accounting 会计 0@KBQv"v
A (13)agency cost 代理成本 IiL?@pIq
A (14)accounting bases 会计基础 KT}}=st%
A (15)accounting manual 会计手册 X$<?:f-
A (16)accounting period 会计期间 $xqphhBg
A (17)accounting policies 会计方针 Cv3H%g+as
A (18)accounting rate of return 会计报酬率 G[<iVt$y
A (19)accounting reference date 会计参照日 99x]DY
A (20)accounting reference period 会计参照期间 s_|wvOW)'
A (21)accrual concept 应计概念 azSS:=A
A (22)accrual expenses 应计费用 f|EWu
A (23)acid test ration 速动比率(酸性测试比率) e_e|t>nQ
A (24)acquisition 购置 /D~:Ufw
A (25)acquisition accounting 收购会计 ~$5[#\5%G
A (26)activity based accounting 作业基础成本计算 y}|zH
A (27)adjusting events 调整事项 @/~41\=e
A (28)administrative expenses 行政管理费 `S2=LJ
A (29)advice note 发货通知 }
?
A (30)amortization 摊销 SU1,+7"
A (31)analytical review 分析性检查 &Jj?C
A (32)annual equivalent cost 年度等量成本法 +]
uY
A (33)annual report and accounts 年度报告和报表 w% M0Mu
A (34)appraisal cost 检验成本 /[mCK3_
A (35)appropriation account 盈余分配账户 (jXgJ
" m
A (36)articles of association 公司章程细则 h`)r :a7
A (37)assets 资产 Jyn>:Yq(
A (38)assets cover 资产保障 7G xNI
A (39)asset value per share 每股资产价值 ][9M_
.
A (40)associated company 联营公司 I".r`$XZ
A (41)attainable standard 可达标准 xH0Bk<`V:
A (42)attributable profit 可归属利润 {3?g8e]zr
A (43)audit 审计 IV\@GM:ait
A (44)audit report 审计报告 q\ ?6-?Mr
A (45)auditing standards 审计准则 edch'H^2+P
A (46)authorized share capital 额定股本 /OZF3Pft
A (47)available hours 可用小时 'tOo0Zgc
A (48)avoidable costs 可避免成本 5(,WN
B (49)back-to-back loan 易币贷款 }[1I_)
B (50)backflush accounting 倒退成本计算 a/_ `1
B (51)bad debts 坏帐 4Hu.o 7
B (52)bad debts ratio 坏帐比率 #fwG~Q(
B (53)bank charges 银行手续费
]wP)!UZ
B (54)bank overdraft 银行透支 5dhRuc
B (55)bank reconciliation 银行存款调节表 oo2VT
B (56)bank statement 银行对账单 &u8BGMl2
B (57)bankruptcy 破产 ]+oPwp;il
B (58)basis of apportionment 分摊基础 &9'6hM
u
B (59)batch 批量 Ly3^zFW
B (60)batch costing 分批成本计算 ^ c:(HUo#
B (61)beta factor B(市场)风险因素 %_
5B"on
B (62)bill 账单 ~;{)S}U@R
B (63)bill of exchange 汇票 W}KtB1J
B (64)bill of landing 提单 ' e-FJ')|
B (65)bill of materials 用料预计单 >Z/,DIn,I
B (66)bill payable 应付票据 KktQA*G
B (67)bill receivable 应收票据 j
A6:-Gz
B (68)bin card 存货记录卡 ;i1H {hB
B (69)bonus 红利 zd+8fP/UB
B (70)book-keeping 薄记 m]V5}-?al
B (71)Boston classification 波士顿分类 2;A].5>l
B (72)breakeven chart 保本图 h!$W^Tm2g
B (73)breakeven point 保本点 Zl]\sJ1"
B (74)breaking-down time 复位时间 &B[$l`1
B (75)budget 预算 s`&8tP
B (76)budget center 预算中心 ~v2_vEu}JX
B (77)budget cost allowance 预算成本折让 b d9]'
B (78)budget manual 预算手册 5pz%DhjLo
B (79)budget period 预算期间 .HMO7n6)8l
B (80)budgetary control 预算控制
4"0`J
B (81)budgeted capacity 预算生产能力 afH`<!
B (82)burden 制造费用 ^;N+"oq!y
B (83)business center 经营中心 c8#A^q}
B (84)business entity 营业个体 )N
k^;[
B (85)business unit 经营单位 Cdc6<8
B (86)buy-out management 管理性购买产权 B;L~hM
B (87)by-product 副产品 qbmy~\ZY
C (88)called-up share capital 催缴股本 m"NZ; *d '
C (89)capacity 生产能力 Hw
_(Af?C
C (90)capacity ratios 生产能力比率
EI]NOG 0
C (91)capital 资本 UT+B*?,h
C (92)capital assets pricing model 资本资产计价模式 M&xfQNE
C (93)capital commitment 承诺资本 ?%F*{3IP
C (94)capital employed 已运用的资本 x?T/=C
C (95)capital expenditure 资本支出 G!@tW`HO
C (96)capital expenditure authorization 资本支出核准 +:;r} 7Zh
C (97)capital expenditure control 资本支出控制 Rm{S,
C (98)capital expenditure proposal 资本支出申请 q*,];j/>k
C (99)capital funding planning 资本基金筹集计划 yX?& K}JI
C (100)capital gain 资本收益 In5'(UHW:
C (101)capital investment appraisal 资本投资评估 0d~>zKho
C (102)capital maintenance 资本保全 //Ck1cI#h
C (103)capital resource planning 资本资源计划 q@H?ohIH
C (104)capital surplus 资本盈余 "^yTH/m
C (105)capital turnover 资本周转率 |lrLTI^a
C (106)card 记录卡 7i,}F|#8
C (107)cash 现金 l}># p'$
C (108)cash account 现金账户 t(}\D]mj
C (109)cash book 现金账薄 BJwPSKL
C (110)cash cow 金牛产品 `
A])4q$
C (111)cash flow 现金流量 '3
5w(
C (112)cash discounted 现金贴现 r1]shb%J?
C (113)cash flow budget 现金流量预算 1
@tVfn}
C (114)cash flow statement 现金流量表 \|R P-8
C (115)cash ledger 现金分类账 Y]Td+Zi
C (116)cash limit 现金限额 5Z,^46J
C (117)CCA 现时成本会计 /w$<0hH#'8
C (118)center 中心 }>>lgW>n,;
C (119)changeover time 变更时间 ({87311%
C (120)chartered entity 特许经济个体 U
F3WpA
C (121)cheque 支票 H[BY(a@c
C (122)cheque register 支票登记薄 ggIz)</
C (123)coin analysis 零钱分类 7g[T#B'/x,
C (124)classification 分类 xQ=[0!p+
C (125)clock card 工时卡 G$<FQDvs
C (126)code 代码 $_%yr
~2
C (127)commitment accounting 承诺确认会计 76(-!Z@=J
C (128)common cost 共同成本 Ni7~
Mjjt
C (129)company limited by guarantee 有限担保责任公司 UB|f{7~&