A (1)ABC 作业基础成本计算 s0zN#'o]
A (2)absorbed overhead 已吸收制造费用 biLNR"/E
A (3)absorption costing 吸收成本计算 Os90fR
A (4)account 账户,报表 GgU8f0I
A (5)accounting postulate 会计假设 L'Yg$9 Vz
A (6)accounting series release 会计公告文件 @~=*W 5
A (7)accounting valuation 会计计价 $ a@T:zfe
A (8)account sale 承销清单 (^{tu89ab
A (9)accountability concept 经营责任概念 B|f
=hlY
A (10)accountancy 会计职业 'VMov
A (11)accountant 会计师 ^
gMkQYo(#
A (12)accounting 会计 X[SdDYMY
A (13)agency cost 代理成本 U}yq*$N
A (14)accounting bases 会计基础 7 I $~E
A (15)accounting manual 会计手册 ^cz4nW<
A (16)accounting period 会计期间 hR4\:s+[
A (17)accounting policies 会计方针 gTM*td(~^
A (18)accounting rate of return 会计报酬率 u?Uu>9@Z
A (19)accounting reference date 会计参照日 74w Df
A (20)accounting reference period 会计参照期间 ShIJ6L Z
A (21)accrual concept 应计概念 n%S%a >IQj
A (22)accrual expenses 应计费用 6*aU^#Hz6
A (23)acid test ration 速动比率(酸性测试比率) PY@BgL=/
A (24)acquisition 购置 T Ob(
A (25)acquisition accounting 收购会计 6/3oW}O o
A (26)activity based accounting 作业基础成本计算 M *-]<!))7
A (27)adjusting events 调整事项 1RgERj
A (28)administrative expenses 行政管理费 D#k ~lEPub
A (29)advice note 发货通知 rJM/.; Ag
A (30)amortization 摊销 W%wc@.P
A (31)analytical review 分析性检查 Wt M1nnJp
A (32)annual equivalent cost 年度等量成本法 3sK^
(
A (33)annual report and accounts 年度报告和报表 |V&E q>G
A (34)appraisal cost 检验成本 K%g_e*"$
A (35)appropriation account 盈余分配账户 8+,I(+
A (36)articles of association 公司章程细则 2PC:F9dh\
A (37)assets 资产 xE5 VXYU
A (38)assets cover 资产保障 iBt<EM]U/
A (39)asset value per share 每股资产价值 so>jz@!EE
A (40)associated company 联营公司 xFzaVjjP
A (41)attainable standard 可达标准 O>
LqpZ
A (42)attributable profit 可归属利润 _B?Hw[cc
A (43)audit 审计 d6XdN
A (44)audit report 审计报告 Y D ,<]q%
A (45)auditing standards 审计准则 8xb({e4
A (46)authorized share capital 额定股本 ^4~?]5
Y\
A (47)available hours 可用小时 -y'tz,En.
A (48)avoidable costs 可避免成本 3(,c^F
B (49)back-to-back loan 易币贷款 ;r BbLM`
B (50)backflush accounting 倒退成本计算 A
D%9;KQ8
B (51)bad debts 坏帐 v[\Z^pccgj
B (52)bad debts ratio 坏帐比率 emMk*l,
B (53)bank charges 银行手续费 n #S?fsQN
B (54)bank overdraft 银行透支 %w;wQ_
B (55)bank reconciliation 银行存款调节表 w
y&yK*w
B (56)bank statement 银行对账单 2@Zw #2|]
B (57)bankruptcy 破产 fP/;t61Z
B (58)basis of apportionment 分摊基础 jpkKdQX)
B (59)batch 批量 . ^wBv
'Y
B (60)batch costing 分批成本计算 5p >rQq
0
B (61)beta factor B(市场)风险因素 )tx2lyY:
B (62)bill 账单 7? ILmYBw
B (63)bill of exchange 汇票 P#9Pq,I
B (64)bill of landing 提单 C'6c,
B (65)bill of materials 用料预计单 s[;1?+EI
B (66)bill payable 应付票据 Rxq4Diq5k
B (67)bill receivable 应收票据 re fAgS!=q
B (68)bin card 存货记录卡 f C+tu>=
B (69)bonus 红利 zgl$ n
B (70)book-keeping 薄记 n( 9$)B_y
B (71)Boston classification 波士顿分类 .\+c {
B (72)breakeven chart 保本图 }vd72 P B
B (73)breakeven point 保本点 r-_-/O"l
B (74)breaking-down time 复位时间 @o6!
B (75)budget 预算 l%
p4.CX
B (76)budget center 预算中心 xD
9ZL
B (77)budget cost allowance 预算成本折让 bD=R/yA
B (78)budget manual 预算手册 jfYM*%
B (79)budget period 预算期间 P6)d#M
B (80)budgetary control 预算控制 "iJAM`Hi
B (81)budgeted capacity 预算生产能力 l%qfaU2
B (82)burden 制造费用 TVVu_ib
B (83)business center 经营中心 JyePI:B&)j
B (84)business entity 营业个体 p\}!uS4 (
B (85)business unit 经营单位 =N2@H5+7
B (86)buy-out management 管理性购买产权 S `& yVzv
B (87)by-product 副产品 Cd Ks+x&tZ
C (88)called-up share capital 催缴股本 X=? \A{Y
C (89)capacity 生产能力 L+G i
C (90)capacity ratios 生产能力比率 iV:\,< 8d
C (91)capital 资本 y\:,.cZ+TQ
C (92)capital assets pricing model 资本资产计价模式 93
/`e}P"o
C (93)capital commitment 承诺资本 9t7 e~&R
C (94)capital employed 已运用的资本 (`<B#D;
C (95)capital expenditure 资本支出 Hp@cBj_@P2
C (96)capital expenditure authorization 资本支出核准 !iAZEOkRR
C (97)capital expenditure control 资本支出控制 @ev^e !B
C (98)capital expenditure proposal 资本支出申请 $#_^ uWN-M
C (99)capital funding planning 资本基金筹集计划 mh F@S@
C (100)capital gain 资本收益 O]l-4X#8F
C (101)capital investment appraisal 资本投资评估 eGUe#(I /
C (102)capital maintenance 资本保全 ie/QSte
C (103)capital resource planning 资本资源计划 {JM3drnw
C (104)capital surplus 资本盈余 ltHuN;C\
C (105)capital turnover 资本周转率 (kx>\FIK*
C (106)card 记录卡 OA7=kH@3c
C (107)cash 现金 ZJQkZ_9@2
C (108)cash account 现金账户 sA
}X)aP
C (109)cash book 现金账薄 NJKk\RM@7
C (110)cash cow 金牛产品 n&8N`!^o
C (111)cash flow 现金流量 <JZa
C (112)cash discounted 现金贴现 7N0m7 SC
C (113)cash flow budget 现金流量预算 z u1gP/
C (114)cash flow statement 现金流量表 8g/r8u~
C (115)cash ledger 现金分类账 WX+@<y}%
C (116)cash limit 现金限额 ktv{-WG2_
C (117)CCA 现时成本会计 &< hk&B
C (118)center 中心 !zxq9IhWR
C (119)changeover time 变更时间 '=IuwCB|;
C (120)chartered entity 特许经济个体 efh 1-3f
C (121)cheque 支票 ^1ks`1
C (122)cheque register 支票登记薄 V. [b${
C (123)coin analysis 零钱分类 ~'):1}KN]
C (124)classification 分类 ^Cg@'R9
C (125)clock card 工时卡 tdC
kvVE
C (126)code 代码 Z8pZm`g)T
C (127)commitment accounting 承诺确认会计 E} ]S GU "
C (128)common cost 共同成本 B^hK
C (129)company limited by guarantee 有限担保责任公司 CzT_ $v_
