A (1)ABC 作业基础成本计算 \[Op:^S
A (2)absorbed overhead 已吸收制造费用 lEIX,amwa
A (3)absorption costing 吸收成本计算 7Te`#"
A (4)account 账户,报表 vmK<_ xbwd
A (5)accounting postulate 会计假设 $IX>o&S@|
A (6)accounting series release 会计公告文件 SL" ;\[uI
A (7)accounting valuation 会计计价 #F@5 3N
A (8)account sale 承销清单 8+{WH/}y8
A (9)accountability concept 经营责任概念 O6LZ<}oUR
A (10)accountancy 会计职业 \~UyfVPRT
A (11)accountant 会计师 oe_l :Y%
A (12)accounting 会计 M;OY+ |uA
A (13)agency cost 代理成本 4j|]=58
A (14)accounting bases 会计基础 EKZ40z`
A (15)accounting manual 会计手册 D{'x7!5r
A (16)accounting period 会计期间 o\vIYQ
A (17)accounting policies 会计方针 ks< gSCB
A (18)accounting rate of return 会计报酬率 x^^; /%p
A (19)accounting reference date 会计参照日 O|m-Uz"+
A (20)accounting reference period 会计参照期间 {\ [u2{
A (21)accrual concept 应计概念 Rcs7 'q 5
A (22)accrual expenses 应计费用 }WS%nQA
A (23)acid test ration 速动比率(酸性测试比率) I1^0 RB{~
A (24)acquisition 购置 9_V'P]@
A (25)acquisition accounting 收购会计 fp|!LU
A (26)activity based accounting 作业基础成本计算 v^2K=f[nE
A (27)adjusting events 调整事项 9#{? *c6
A (28)administrative expenses 行政管理费 ,u^i0uOg
A (29)advice note 发货通知 V9z/yN o
A (30)amortization 摊销 ZfM(%rx
A (31)analytical review 分析性检查 jJdw\`
A (32)annual equivalent cost 年度等量成本法 \2 &)b
A (33)annual report and accounts 年度报告和报表 dDbPM9]5
A (34)appraisal cost 检验成本 mwVH>3{j
A (35)appropriation account 盈余分配账户 9Xo' U;J
A (36)articles of association 公司章程细则 *i|O!h1St
A (37)assets 资产 P0uUVU=B|
A (38)assets cover 资产保障 <\!+J\YTA
A (39)asset value per share 每股资产价值 Ar7vEa81
A (40)associated company 联营公司 Os'
7h
A (41)attainable standard 可达标准 mG@xehH
A (42)attributable profit 可归属利润 -1d2Qed
A (43)audit 审计 sCU<1=
A (44)audit report 审计报告 Ta`=c
0
A (45)auditing standards 审计准则 ; S7
%
A (46)authorized share capital 额定股本 F?&n5 R.
A (47)available hours 可用小时 }+G6` Zd
A (48)avoidable costs 可避免成本 [U@#whE O
B (49)back-to-back loan 易币贷款 / > c F
B (50)backflush accounting 倒退成本计算 )) V)]+
B (51)bad debts 坏帐 eE5U|y) _
B (52)bad debts ratio 坏帐比率 _Z z" `
B (53)bank charges 银行手续费 DcaVT]"
B (54)bank overdraft 银行透支 fiq eXE?E
B (55)bank reconciliation 银行存款调节表 uoR_/vol8
B (56)bank statement 银行对账单 $Q*h+)g<
B (57)bankruptcy 破产 ^M6xRk
I
B (58)basis of apportionment 分摊基础 <3z A|
B (59)batch 批量 {;1
Mud
B (60)batch costing 分批成本计算 dPgN*B dv
B (61)beta factor B(市场)风险因素 wR
+ C>
B (62)bill 账单 q|BR-0yi
B (63)bill of exchange 汇票 f{MXH&d 1\
B (64)bill of landing 提单 (b%&DyOt
B (65)bill of materials 用料预计单 H4 p N+
B (66)bill payable 应付票据 ~6L\9B )
B (67)bill receivable 应收票据 'MH WNPG0
B (68)bin card 存货记录卡 VCfa<hn
B (69)bonus 红利 !4TM gM
B (70)book-keeping 薄记 @T [}] e
B (71)Boston classification 波士顿分类 <seb,> :
B (72)breakeven chart 保本图 Y ]&D;w
B (73)breakeven point 保本点 d6,SZ*AE
B (74)breaking-down time 复位时间 |LA@ guN
B (75)budget 预算 W m\HZ9PN
B (76)budget center 预算中心 19O /Q,9
B (77)budget cost allowance 预算成本折让 hvCX, ^LoJ
B (78)budget manual 预算手册 - ` F#MN
B (79)budget period 预算期间 ,p aD/
B (80)budgetary control 预算控制 XA75tU [#
B (81)budgeted capacity 预算生产能力 D]n9+!Ec1f
B (82)burden 制造费用 ={
P
B (83)business center 经营中心 J k=E"I6
B (84)business entity 营业个体 {#"[h1
B (85)business unit 经营单位 l2Z!;Wm(
B (86)buy-out management 管理性购买产权 21i ?$ u
U
B (87)by-product 副产品 v
&6I\1
C (88)called-up share capital 催缴股本 60p*$Vqy
C (89)capacity 生产能力 ?EQ]f34
C (90)capacity ratios 生产能力比率 VsEMF i=
C (91)capital 资本 UkK`5p<D7
C (92)capital assets pricing model 资本资产计价模式 t@(S=i7}-
C (93)capital commitment 承诺资本 |3 5"V3bs
C (94)capital employed 已运用的资本 j6<o ,0P
C (95)capital expenditure 资本支出 5Y77g[AX2-
C (96)capital expenditure authorization 资本支出核准 M
^gva?{
C (97)capital expenditure control 资本支出控制 $j=c;+W
C (98)capital expenditure proposal 资本支出申请 6$]
@}O^V
C (99)capital funding planning 资本基金筹集计划 nv>|,&;
C (100)capital gain 资本收益 B^Y AKbY
C (101)capital investment appraisal 资本投资评估 yneIY-g(p
C (102)capital maintenance 资本保全 bV c"'RQ
C (103)capital resource planning 资本资源计划 S%J $.ge
C (104)capital surplus 资本盈余 CqHCJ '
C (105)capital turnover 资本周转率 &("HH"!
C (106)card 记录卡 ('k ;Ikut
C (107)cash 现金 \yD
r
C (108)cash account 现金账户 Yzo_ ZvL
C (109)cash book 现金账薄 2MS-e}mi
C (110)cash cow 金牛产品 o"h * @.
C (111)cash flow 现金流量 !Ab4'4f
C (112)cash discounted 现金贴现 qQ\ & ]
C (113)cash flow budget 现金流量预算 W
&wqN
C (114)cash flow statement 现金流量表 ,pfHNK-u
C (115)cash ledger 现金分类账 7;0$UYDU*
C (116)cash limit 现金限额 w}2 ;f=
C (117)CCA 现时成本会计 kB~KC-&O
C (118)center 中心 JG6"5::
C (119)changeover time 变更时间 F?"#1j e
C (120)chartered entity 特许经济个体 ErZYPl
C (121)cheque 支票 "eKNk
C (122)cheque register 支票登记薄 AcC'
hr.N+
C (123)coin analysis 零钱分类 2e~ud9,
C (124)classification 分类 2Lravb3
C (125)clock card 工时卡 $TU)O^c
C (126)code 代码 4rX jso|
C (127)commitment accounting 承诺确认会计 f0 iYP
C (128)common cost 共同成本 %&EDh2w>
C (129)company limited by guarantee 有限担保责任公司 OJX* :Q
