A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 An
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A (3)absorption costing 吸收成本计算 (5 RZLRn
A (4)account 账户,报表 lZ,$lZg9Z
A (5)accounting postulate 会计假设 h`tf!M D]
A (6)accounting series release 会计公告文件 Z#GR)jb+
A (7)accounting valuation 会计计价 E
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A (8)account sale 承销清单 v=IcVHuf
A (9)accountability concept 经营责任概念 K$$%j "s
A (10)accountancy 会计职业 ]go
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A (11)accountant 会计师 Ax4;[K\Q
A (12)accounting 会计 M
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A (13)agency cost 代理成本 e.|t12)L "
A (14)accounting bases 会计基础 On@p5YRwW
A (15)accounting manual 会计手册 &';@CeK
A (16)accounting period 会计期间 |A H@W#7j
A (17)accounting policies 会计方针 grDz7\i:
A (18)accounting rate of return 会计报酬率 )9!J
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A (19)accounting reference date 会计参照日 '?E@H.""
A (20)accounting reference period 会计参照期间 hg `N`O
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 NVDvd6
A (23)acid test ration 速动比率(酸性测试比率) 368H6 Jj
A (24)acquisition 购置 pTYV@5|
A (25)acquisition accounting 收购会计 L\t!)X-4
A (26)activity based accounting 作业基础成本计算 EOGz;:b&
A (27)adjusting events 调整事项 Ez>!%Hpn\
A (28)administrative expenses 行政管理费 r+MqjdXG
A (29)advice note 发货通知 lF$$~
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A (30)amortization 摊销 OJLyqncw
A (31)analytical review 分析性检查 ZZ].h2=K
A (32)annual equivalent cost 年度等量成本法 )U2%kmt
A (33)annual report and accounts 年度报告和报表 (=s%>lW|
A (34)appraisal cost 检验成本 `u8=~]rblj
A (35)appropriation account 盈余分配账户 c{/KkmI
A (36)articles of association 公司章程细则 *jy"g64j
A (37)assets 资产 mZ#IP
A (38)assets cover 资产保障 J]&nZud`
A (39)asset value per share 每股资产价值 T"Nnl(cO_
A (40)associated company 联营公司 9kas]zQ%=P
A (41)attainable standard 可达标准 @N\
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A (42)attributable profit 可归属利润 6c[ L*1
A (43)audit 审计 z|N*Gs>,
A (44)audit report 审计报告 .@Jos^rxgJ
A (45)auditing standards 审计准则 [\"<=lb`
A (46)authorized share capital 额定股本 /<IXCM.
A (47)available hours 可用小时 .1""U
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A (48)avoidable costs 可避免成本 M3q7{w*bM
B (49)back-to-back loan 易币贷款 oeG?2!Zh
B (50)backflush accounting 倒退成本计算 #Xun>0
B (51)bad debts 坏帐 %U&
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B (52)bad debts ratio 坏帐比率 -k3WY&9,
B (53)bank charges 银行手续费 h56s ~(?O
B (54)bank overdraft 银行透支 mP ^*nB@,
B (55)bank reconciliation 银行存款调节表 UeS
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B (56)bank statement 银行对账单 elb}]
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B (57)bankruptcy 破产 5{M$m&$1
B (58)basis of apportionment 分摊基础 <Ow+LJWQK
B (59)batch 批量 9!vimu)
B (60)batch costing 分批成本计算 vP/sG5$x
B (61)beta factor B(市场)风险因素 EaN^<
B (62)bill 账单 ?Q}3X-xy
B (63)bill of exchange 汇票 "I45=nf
B (64)bill of landing 提单 yTU'voE.|
B (65)bill of materials 用料预计单 (FNX>2Mv
B (66)bill payable 应付票据 }+
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B (67)bill receivable 应收票据 xh!aB6m8R
B (68)bin card 存货记录卡 7Y*Q)DDy
B (69)bonus 红利 Z4PA
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B (70)book-keeping 薄记 a(+u"Kr
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B (71)Boston classification 波士顿分类 ?}U l(
B (72)breakeven chart 保本图 Y/34~lhyl
B (73)breakeven point 保本点 ~ouRDO
B (74)breaking-down time 复位时间 &d[%
B (75)budget 预算 J y0TV jA
B (76)budget center 预算中心 U,^jN|v
B (77)budget cost allowance 预算成本折让 ny+_&l^R~(
B (78)budget manual 预算手册 )yv~wi
B (79)budget period 预算期间 OMN|ea.O
B (80)budgetary control 预算控制 Yk#$-"c/a
B (81)budgeted capacity 预算生产能力 Sy3
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B (82)burden 制造费用 ~DK=&hCd!
B (83)business center 经营中心 )mRKIM}*W
B (84)business entity 营业个体 %J|
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B (85)business unit 经营单位 dY]iAJ
B (86)buy-out management 管理性购买产权 +P"u1q*+p
B (87)by-product 副产品 Gjf1Ba
C (88)called-up share capital 催缴股本 0:k
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C (89)capacity 生产能力 w'!J
C (90)capacity ratios 生产能力比率 yg@}j
C (91)capital 资本 Zq"wq[GCN
C (92)capital assets pricing model 资本资产计价模式 #h7$b@
C (93)capital commitment 承诺资本 #.~lt8F
C (94)capital employed 已运用的资本 O6r.q&U
C (95)capital expenditure 资本支出 :Nw7!fd
C (96)capital expenditure authorization 资本支出核准 PhC{Gg
C (97)capital expenditure control 资本支出控制 tsqWnz=)
C (98)capital expenditure proposal 资本支出申请 jh.e&6
C (99)capital funding planning 资本基金筹集计划 2/FH9T;e".
C (100)capital gain 资本收益 %Z6\W;
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C (101)capital investment appraisal 资本投资评估 u=p-]?
C (102)capital maintenance 资本保全 t M{U6k
C (103)capital resource planning 资本资源计划 uB uwE6
C (104)capital surplus 资本盈余 &5;y&dh
C (105)capital turnover 资本周转率 E 5bo60z
C (106)card 记录卡 s2\6\8Ipn
C (107)cash 现金 d9uT*5f
C (108)cash account 现金账户 6dX l ny1H
C (109)cash book 现金账薄 } T<oLvS
C (110)cash cow 金牛产品 de?lO;8
C (111)cash flow 现金流量 z[ N_3n
C (112)cash discounted 现金贴现 q5(Z
C (113)cash flow budget 现金流量预算 ;X2 (G
C (114)cash flow statement 现金流量表 9 k>=y n
C (115)cash ledger 现金分类账 'P?DZE
C (116)cash limit 现金限额 $5m_)]w4a
C (117)CCA 现时成本会计 LC:bHM,e
C (118)center 中心 s|=.L&"
C (119)changeover time 变更时间 * E3
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C (120)chartered entity 特许经济个体 o+Kh2;$)
C (121)cheque 支票 lw"5p)aB
C (122)cheque register 支票登记薄 {^n\
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C (123)coin analysis 零钱分类 E8.xmTq
C (124)classification 分类 :,(ZMx\
C (125)clock card 工时卡 P&@[ j0
C (126)code 代码 PNM
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C (127)commitment accounting 承诺确认会计 vVi))%&S(
C (128)common cost 共同成本 4?^t=7N
C (129)company limited by guarantee 有限担保责任公司 juuV3et