A (1)ABC 作业基础成本计算 mgAjD.
A (2)absorbed overhead 已吸收制造费用 /?'~`4!(
A (3)absorption costing 吸收成本计算 .|
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A (4)account 账户,报表 ]F4QZV(
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A (5)accounting postulate 会计假设 nK1eh@a9Qv
A (6)accounting series release 会计公告文件 {dpC;jsW1
A (7)accounting valuation 会计计价 bC
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A (8)account sale 承销清单 .~f )4'T 9
A (9)accountability concept 经营责任概念 'x*C#mt
A (10)accountancy 会计职业 JU?;Kq9R
A (11)accountant 会计师 i%K6<1R;y{
A (12)accounting 会计 MXaFqK<Y
A (13)agency cost 代理成本 pl`4&y%Me
A (14)accounting bases 会计基础 ,8@<sFB'
A (15)accounting manual 会计手册 D$hQ-K
A (16)accounting period 会计期间
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A (17)accounting policies 会计方针 #n>U7j9`O
A (18)accounting rate of return 会计报酬率 =!'9TS
A (19)accounting reference date 会计参照日 3ZXAAV
A (20)accounting reference period 会计参照期间 gk%nF
A (21)accrual concept 应计概念 0cS$S Mn{
A (22)accrual expenses 应计费用 T+Z[&|
A (23)acid test ration 速动比率(酸性测试比率) 0;bdwIP3
A (24)acquisition 购置 5Z>a}s_i
A (25)acquisition accounting 收购会计 {rc3`<%
A (26)activity based accounting 作业基础成本计算 Lh[0B.g<
A (27)adjusting events 调整事项 2{79,Js0
A (28)administrative expenses 行政管理费 J!uG/Us
A (29)advice note 发货通知 d&+]@ Ii
A (30)amortization 摊销 0/R;g~q@
A (31)analytical review 分析性检查 ^Arv6kD,
A (32)annual equivalent cost 年度等量成本法 9\Jc7[b
A (33)annual report and accounts 年度报告和报表 ``l*;}
A (34)appraisal cost 检验成本 hVzyvpw
A (35)appropriation account 盈余分配账户 wL0[Slf}
A (36)articles of association 公司章程细则 RE>Q5#|c
A (37)assets 资产 nwFBuP<LR
A (38)assets cover 资产保障 //63|;EEkl
A (39)asset value per share 每股资产价值 YV.' L
A (40)associated company 联营公司 #X-C~*|>j
A (41)attainable standard 可达标准 jIs>>
A (42)attributable profit 可归属利润 X
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A (43)audit 审计 w+)${|N?
A (44)audit report 审计报告 EO !,rB7I
A (45)auditing standards 审计准则 t"VT['8
A (46)authorized share capital 额定股本 w-K A~
A (47)available hours 可用小时 }yT/UlU
A (48)avoidable costs 可避免成本 6>]_H(z7
B (49)back-to-back loan 易币贷款 qO>UN[Y
B (50)backflush accounting 倒退成本计算 <m-(B"FX
B (51)bad debts 坏帐 ##jJaSxG
B (52)bad debts ratio 坏帐比率 h#YO;m2wd
B (53)bank charges 银行手续费 X:W\EeH
B (54)bank overdraft 银行透支 d5'Q1"{
B (55)bank reconciliation 银行存款调节表 t%qep|
B (56)bank statement 银行对账单 8_
%GH}{
B (57)bankruptcy 破产 jEBn"]\D
B (58)basis of apportionment 分摊基础 ^#R`Uptib
B (59)batch 批量 6e ?xu8|
B (60)batch costing 分批成本计算 BN 9e S
B (61)beta factor B(市场)风险因素 apL$`{>US
B (62)bill 账单 5M5Bm[X
B (63)bill of exchange 汇票 >
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B (64)bill of landing 提单 0D,@^vw bK
B (65)bill of materials 用料预计单 fpf]qQ
W~7
B (66)bill payable 应付票据 !aT:0m$:9c
B (67)bill receivable 应收票据 YS|Dw'%g /
B (68)bin card 存货记录卡 H:DR?'yW
B (69)bonus 红利 x# 0?$}f<
B (70)book-keeping 薄记 KU8,8:yY
B (71)Boston classification 波士顿分类 'h$1
z$X5
B (72)breakeven chart 保本图 l[E^nh>
B (73)breakeven point 保本点 edL2ax
B (74)breaking-down time 复位时间 ?Bu*%+
B (75)budget 预算 c+FTt(\8.
B (76)budget center 预算中心 -Lq+FTezE
B (77)budget cost allowance 预算成本折让 -64lf-<
B (78)budget manual 预算手册 9nAP%MA`
B (79)budget period 预算期间 kK75 (x
B (80)budgetary control 预算控制 Tt: (l/1
B (81)budgeted capacity 预算生产能力 EXSJ@k6=8s
B (82)burden 制造费用 >w.;A%|N
B (83)business center 经营中心 m"!SyN}&9?
B (84)business entity 营业个体 $@Vn+|
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B (85)business unit 经营单位 )BJkHED{
B (86)buy-out management 管理性购买产权 T~3{$
B (87)by-product 副产品 &{j!!LL
C (88)called-up share capital 催缴股本 F3bTFFt
C (89)capacity 生产能力 V?EX`2S
C (90)capacity ratios 生产能力比率 UwUHB~<oE
C (91)capital 资本 %Y~"Stmx
C (92)capital assets pricing model 资本资产计价模式 X.<3/
C (93)capital commitment 承诺资本 BH'*I
yv
C (94)capital employed 已运用的资本 q(n"r0)=
C (95)capital expenditure 资本支出 )WoH>D
C (96)capital expenditure authorization 资本支出核准 yEWm.;&3=
C (97)capital expenditure control 资本支出控制 |^1g*fy?
C (98)capital expenditure proposal 资本支出申请 xKu#OH
C (99)capital funding planning 资本基金筹集计划
}ktIG|GC
C (100)capital gain 资本收益 O>DS%6/G
C (101)capital investment appraisal 资本投资评估 Tx}Nr^
C (102)capital maintenance 资本保全 [63\2{_^v
C (103)capital resource planning 资本资源计划 JU)^b
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C (104)capital surplus 资本盈余 |Ahf 01
C (105)capital turnover 资本周转率 T`e`nQ0nn
C (106)card 记录卡 RI*n]HNgy+
C (107)cash 现金 0`E G-Hw
C (108)cash account 现金账户 e 6mZ;y5_
C (109)cash book 现金账薄 Pg}QRCB@
C (110)cash cow 金牛产品 (xo`*Q,+
C (111)cash flow 现金流量 !H\;X`W|~D
C (112)cash discounted 现金贴现 /phMrL=
C (113)cash flow budget 现金流量预算 ,yC..aI
C (114)cash flow statement 现金流量表 Z]Bv
C (115)cash ledger 现金分类账 lrJV"H
C (116)cash limit 现金限额 VJ\qp%
C (117)CCA 现时成本会计 >N#Nz
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C (118)center 中心 l73%
y
C (119)changeover time 变更时间 ]$ d ;P
C (120)chartered entity 特许经济个体 4w+AOWjd
C (121)cheque 支票 _;3
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C (122)cheque register 支票登记薄 Al?
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C (123)coin analysis 零钱分类 t"B3?<?]
C (124)classification 分类 9]v,3'QI
C (125)clock card 工时卡 {^1O
C (126)code 代码 dU3A:uS^
C (127)commitment accounting 承诺确认会计 ) p>
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C (128)common cost 共同成本 (#y2RF8j
C (129)company limited by guarantee 有限担保责任公司 l,J>[Q`<