A (1)ABC 作业基础成本计算 B&sa|'0U
A (2)absorbed overhead 已吸收制造费用 6#Bg99c
A (3)absorption costing 吸收成本计算 7
aN}lQM
A (4)account 账户,报表 )AXa.y
A (5)accounting postulate 会计假设 oRHWb_$"
A (6)accounting series release 会计公告文件 \ocC'FmE
A (7)accounting valuation 会计计价 '<aFd)-
A (8)account sale 承销清单 :o_6
A (9)accountability concept 经营责任概念 /jN&VpDG
A (10)accountancy 会计职业 /H$/s=YU\U
A (11)accountant 会计师 t Z]b0T(e
A (12)accounting 会计 _))--+cL
A (13)agency cost 代理成本 $Hal]
A (14)accounting bases 会计基础 k-8$43
A (15)accounting manual 会计手册
| (: PX
A (16)accounting period 会计期间 T;pe7"
A (17)accounting policies 会计方针 3M[5_OK
A (18)accounting rate of return 会计报酬率 ol@LLT_m
A (19)accounting reference date 会计参照日 o%l|16DR
A (20)accounting reference period 会计参照期间 aZL
FsSY
A (21)accrual concept 应计概念 c59l/qoz
A (22)accrual expenses 应计费用 L7B(abT9e
A (23)acid test ration 速动比率(酸性测试比率) 5uD'Kd$H
A (24)acquisition 购置 j6&7tK,
A (25)acquisition accounting 收购会计 !;.
nL-NQ
A (26)activity based accounting 作业基础成本计算 Y-G;;~
A (27)adjusting events 调整事项 f/]g@/`
A (28)administrative expenses 行政管理费 ("_tML 8/p
A (29)advice note 发货通知 "kkZK=}Nv
A (30)amortization 摊销 ym6gj#2m
A (31)analytical review 分析性检查 H:`[$
^
A (32)annual equivalent cost 年度等量成本法 u|8yV
.=R
A (33)annual report and accounts 年度报告和报表 QW6\~l 4
A (34)appraisal cost 检验成本 =xPBolxm5U
A (35)appropriation account 盈余分配账户 psAdYEGk!
A (36)articles of association 公司章程细则 -\~D6OA
A (37)assets 资产 gfU!sYZ
A (38)assets cover 资产保障 v1~`76^
A (39)asset value per share 每股资产价值 KHt.g`1:R
A (40)associated company 联营公司 y%xn(Bn
A (41)attainable standard 可达标准 bId@V[9
A (42)attributable profit 可归属利润 M\jTeB"Z
A (43)audit 审计 5Y(f7,JX
A (44)audit report 审计报告 H8?Kgaj~vf
A (45)auditing standards 审计准则 2z[A&s_
A (46)authorized share capital 额定股本 &HYs^|ydrr
A (47)available hours 可用小时 F<N{ x^
A (48)avoidable costs 可避免成本 3NC-)S
B (49)back-to-back loan 易币贷款 VH5Vg We
B (50)backflush accounting 倒退成本计算 *8j2iu-|
B (51)bad debts 坏帐 MYF6tZ*
B (52)bad debts ratio 坏帐比率 yXL]uh#b
B (53)bank charges 银行手续费 .+Fh,bNYK
B (54)bank overdraft 银行透支 4O'X+dv^I
B (55)bank reconciliation 银行存款调节表 w65D;9/;
B (56)bank statement 银行对账单 d`&F
B (57)bankruptcy 破产 Oa|'wh ug
B (58)basis of apportionment 分摊基础 5<KY}
B (59)batch 批量 PK|"+I0
B (60)batch costing 分批成本计算 d}RR!i`<N
B (61)beta factor B(市场)风险因素 q$6Tb
B (62)bill 账单 E0a &1j
B (63)bill of exchange 汇票 l-RwCw4f
B (64)bill of landing 提单 "8h7"WR
B (65)bill of materials 用料预计单 U>s$}Y:+Z
B (66)bill payable 应付票据 q(I`g;MF
B (67)bill receivable 应收票据 U#U nM,3%
B (68)bin card 存货记录卡 }0?\H)/edP
B (69)bonus 红利 #Jqa_$\.
B (70)book-keeping 薄记 Wa+q[E
B (71)Boston classification 波士顿分类 M;K%=l$NG
B (72)breakeven chart 保本图 &?gvW//L2
B (73)breakeven point 保本点 1C'_I
B (74)breaking-down time 复位时间 #DFfySH)A
B (75)budget 预算 hIv8A_>@`
B (76)budget center 预算中心 JM-+p
B (77)budget cost allowance 预算成本折让 XUp'wP
B (78)budget manual 预算手册 yxz"9PE/P
B (79)budget period 预算期间 P\R#!+FgW8
B (80)budgetary control 预算控制 !*@sX7H
B (81)budgeted capacity 预算生产能力 mIX[HDy:V$
B (82)burden 制造费用 t\%gP@?
B (83)business center 经营中心 zs~v6y@
B (84)business entity 营业个体 oWo/QNw9
B (85)business unit 经营单位 R:t>PFwo
B (86)buy-out management 管理性购买产权 vMB`TpZ
B (87)by-product 副产品 eAD uk!Iq
C (88)called-up share capital 催缴股本 1f zHmD
C (89)capacity 生产能力 >l3iAy!sZ
C (90)capacity ratios 生产能力比率 7; e$ sr
C (91)capital 资本 nD5
1,1>
C (92)capital assets pricing model 资本资产计价模式 >M
eM
C (93)capital commitment 承诺资本 }hy,
}2(8
C (94)capital employed 已运用的资本 lEe<!B$d"
C (95)capital expenditure 资本支出 wjeuZNYf
C (96)capital expenditure authorization 资本支出核准 c_#+xGS!7
C (97)capital expenditure control 资本支出控制 ^E^Cj;od@
C (98)capital expenditure proposal 资本支出申请 _`(WX;sK
C (99)capital funding planning 资本基金筹集计划 M'D l_dx-
C (100)capital gain 资本收益 byTTLs,}d
C (101)capital investment appraisal 资本投资评估 `oq][|
C (102)capital maintenance 资本保全 7A mnxFC
C (103)capital resource planning 资本资源计划 m<X[s
C (104)capital surplus 资本盈余 y:R!E *.L'
C (105)capital turnover 资本周转率 J>XMaI})U
C (106)card 记录卡 jJK`+J,i}X
C (107)cash 现金 U$,W/G}m
C (108)cash account 现金账户 OmR)W'
C (109)cash book 现金账薄 A3|hFk
C (110)cash cow 金牛产品 ~DYv6-p%
C (111)cash flow 现金流量 B3V;
C (112)cash discounted 现金贴现 :7P/ZC%
C (113)cash flow budget 现金流量预算 muJR~4
C (114)cash flow statement 现金流量表 AYP
*J
C (115)cash ledger 现金分类账 e(~9JP9
C (116)cash limit 现金限额 NM{/rvM
C (117)CCA 现时成本会计 F?B`rw@xr
C (118)center 中心 i=^!?
i
C (119)changeover time 变更时间 ~0 Ifg_G
C (120)chartered entity 特许经济个体 >{HQ"{Q
C (121)cheque 支票 ^I CSs]}1
C (122)cheque register 支票登记薄 {%b*4x0?
C (123)coin analysis 零钱分类 ;n~-z5)
C (124)classification 分类 ^.|P&f~
C (125)clock card 工时卡 JE<w7:R&
C (126)code 代码 7B)m/%>3s
C (127)commitment accounting 承诺确认会计 'C2X9/!,
C (128)common cost 共同成本 H-|%\9&{S
C (129)company limited by guarantee 有限担保责任公司 .*Mp+Q}^