A (1)ABC 作业基础成本计算 kYVn4Wq
A (2)absorbed overhead 已吸收制造费用 n S53mLU)
A (3)absorption costing 吸收成本计算 I\BcG(hlJ
A (4)account 账户,报表 =ca<..yh[d
A (5)accounting postulate 会计假设 Gxtb@` f
A (6)accounting series release 会计公告文件 @LzqQ [
A (7)accounting valuation 会计计价 /ox9m7Fz7
A (8)account sale 承销清单 4|Wg lri
A (9)accountability concept 经营责任概念 g@va@*|~d
A (10)accountancy 会计职业 Jf/X3\0N7
A (11)accountant 会计师 &@c?5Ie5
A (12)accounting 会计 b* QRd
A (13)agency cost 代理成本 cNX0.7Ls
A (14)accounting bases 会计基础 }[ [
A (15)accounting manual 会计手册
! IZbMn6
A (16)accounting period 会计期间
Qe&K
A (17)accounting policies 会计方针 Aj9Onz,Lg
A (18)accounting rate of return 会计报酬率 I-fjqo3
A (19)accounting reference date 会计参照日 q ]-CTx$
A (20)accounting reference period 会计参照期间 rT2gX^Mj&
A (21)accrual concept 应计概念 g `)5
g5
A (22)accrual expenses 应计费用 x}`]9XQ
A (23)acid test ration 速动比率(酸性测试比率) Tk^J#};N
A (24)acquisition 购置 \G3 P[E[
A (25)acquisition accounting 收购会计 Hyw T
A (26)activity based accounting 作业基础成本计算 FAS+*G Fz
A (27)adjusting events 调整事项 < O5 r|
A (28)administrative expenses 行政管理费 \8~P3M":c
A (29)advice note 发货通知 5,>Of~YN
A (30)amortization 摊销 =*icCng
A (31)analytical review 分析性检查 Tr^Eg w ]
A (32)annual equivalent cost 年度等量成本法 D*>EWlZ
A (33)annual report and accounts 年度报告和报表 aX oD{zA
A (34)appraisal cost 检验成本 y ;!q E~!3
A (35)appropriation account 盈余分配账户 ,+u. FQv~
A (36)articles of association 公司章程细则 62R9 4
A (37)assets 资产 eYER "E
A (38)assets cover 资产保障
Gj~1eS
A (39)asset value per share 每股资产价值 $#cZJ@ ;]
A (40)associated company 联营公司 4>uy+"8PO
A (41)attainable standard 可达标准 V-y"@0%1
A (42)attributable profit 可归属利润 JQ>GKu~
A (43)audit 审计 t8 "*j t
A (44)audit report 审计报告 Zy}Qc")Z
A (45)auditing standards 审计准则 X>[x7t:
A (46)authorized share capital 额定股本 ^V
DJGBk
A (47)available hours 可用小时 5}4f[
A (48)avoidable costs 可避免成本 9@Iz:!oqb
B (49)back-to-back loan 易币贷款 ;B 35E!QJ
B (50)backflush accounting 倒退成本计算 6 9 PTo
B (51)bad debts 坏帐 QF P 3S(
B (52)bad debts ratio 坏帐比率 5 /v,|
B (53)bank charges 银行手续费 @>wD`< U|
B (54)bank overdraft 银行透支 lZY0A#
B (55)bank reconciliation 银行存款调节表 3'd(=hJ45$
B (56)bank statement 银行对账单 N= >6PLie
B (57)bankruptcy 破产 }!5x1F!
B (58)basis of apportionment 分摊基础 *4i) aj
B (59)batch 批量 L[]*vj
B (60)batch costing 分批成本计算 W"m\|x
B (61)beta factor B(市场)风险因素 )HrFWI'Y
B (62)bill 账单 Q}KNtNCpx
B (63)bill of exchange 汇票 rjmKe*_1V
B (64)bill of landing 提单 dQ6n[$Q@N
B (65)bill of materials 用料预计单 Qy) +YhE
B (66)bill payable 应付票据 * K9I+t"g
B (67)bill receivable 应收票据 Ywj=6 + ;
B (68)bin card 存货记录卡 bIFKP
B (69)bonus 红利 TZ`@p Di
B (70)book-keeping 薄记 z (N3oBW
B (71)Boston classification 波士顿分类 E8TJ*ZU
B (72)breakeven chart 保本图 L
x{bR=
B (73)breakeven point 保本点 R W= <EF&
B (74)breaking-down time 复位时间 t SST.o3
B (75)budget 预算 [ }7j0&
B (76)budget center 预算中心 ]L'FYOfrpx
B (77)budget cost allowance 预算成本折让 e&Z\hZBb
B (78)budget manual 预算手册 ZS&n,<a5L}
B (79)budget period 预算期间 W\(u1>lj
B (80)budgetary control 预算控制 }PZz(Ms
B (81)budgeted capacity 预算生产能力 HT]v S}s
B (82)burden 制造费用 FmfPi
.;1
B (83)business center 经营中心 x=+R0ny
B (84)business entity 营业个体 "
2>I?
B (85)business unit 经营单位 *WS
H-*0
B (86)buy-out management 管理性购买产权 v&6=(k{E@R
B (87)by-product 副产品 j3Ng] @N
C (88)called-up share capital 催缴股本 8 1 \$X
C (89)capacity 生产能力 L{v^:
C (90)capacity ratios 生产能力比率 [C GFzxz$
C (91)capital 资本 ;z6 Gk&?
C (92)capital assets pricing model 资本资产计价模式 IrJPP2Q
C (93)capital commitment 承诺资本 T&?0 hSYt
C (94)capital employed 已运用的资本 so* lV
C (95)capital expenditure 资本支出 br!:g]Vh
C (96)capital expenditure authorization 资本支出核准 s UaUZO2V
C (97)capital expenditure control 资本支出控制 ~,
hPi
C (98)capital expenditure proposal 资本支出申请 .YvE
C (99)capital funding planning 资本基金筹集计划 -Jo8jE~>V
C (100)capital gain 资本收益 0nko n3H
C (101)capital investment appraisal 资本投资评估 !J34yro+s
C (102)capital maintenance 资本保全 2b+0}u> a
C (103)capital resource planning 资本资源计划 #z|\AmZ\
C (104)capital surplus 资本盈余 5 z ebH
C (105)capital turnover 资本周转率 4dDDi,)U
C (106)card 记录卡 ~R`Rj*Q2Y
C (107)cash 现金 ~|j :xM(i
C (108)cash account 现金账户 oB
9t&yM
C (109)cash book 现金账薄 jTNfGu0x
C (110)cash cow 金牛产品 8\-Q(9q(
C (111)cash flow 现金流量 =AFTB<7- ^
C (112)cash discounted 现金贴现 ~Rzn =>a
C (113)cash flow budget 现金流量预算 e*O-LI2O
C (114)cash flow statement 现金流量表 V\ u
d4
C (115)cash ledger 现金分类账
<
V?CM(1C
C (116)cash limit 现金限额 p_!;N^y.
C (117)CCA 现时成本会计 zNE"5
C (118)center 中心 ,&S ^R yc
C (119)changeover time 变更时间 j1!P:(
C (120)chartered entity 特许经济个体 u$%>/cv
C (121)cheque 支票 $}d| ~q\
C (122)cheque register 支票登记薄 ,2F4S5F~rC
C (123)coin analysis 零钱分类 S~" 1q 0
C (124)classification 分类 zE{@'
C (125)clock card 工时卡 zu<8%
C (126)code 代码 &9CKI/K:
C (127)commitment accounting 承诺确认会计 1a# oJ U
C (128)common cost 共同成本 q& IO9/[dk
C (129)company limited by guarantee 有限担保责任公司 o E+s8Q
