A (1)ABC 作业基础成本计算 NPKRX Li%
A (2)absorbed overhead 已吸收制造费用 S^~GI$
A (3)absorption costing 吸收成本计算 h
PH=.rX
A (4)account 账户,报表 =cg0o_q8
A (5)accounting postulate 会计假设 mO]>(^c
A (6)accounting series release 会计公告文件 gP)g_K(e
A (7)accounting valuation 会计计价 friNo^v&
A (8)account sale 承销清单 LUJKR6oT{>
A (9)accountability concept 经营责任概念 ULAAY$o@5
A (10)accountancy 会计职业 rr2|xL?+u
A (11)accountant 会计师 rHh<_5-/>
A (12)accounting 会计 k%JwS_F
A (13)agency cost 代理成本 `&j5/[>v
A (14)accounting bases 会计基础 bf::bV?T
A (15)accounting manual 会计手册 ] S]F&B
M|
A (16)accounting period 会计期间 HPm12&8,
A (17)accounting policies 会计方针 A=E1S{C
A (18)accounting rate of return 会计报酬率 lcyan
A (19)accounting reference date 会计参照日 !SEg4z
A (20)accounting reference period 会计参照期间 Oe*emUX7
A (21)accrual concept 应计概念 gHA"O@HgDI
A (22)accrual expenses 应计费用 LbvnV~S
A (23)acid test ration 速动比率(酸性测试比率) fY$M**/,
A (24)acquisition 购置 }"%tlU!}
A (25)acquisition accounting 收购会计 X>=`{JS1
A (26)activity based accounting 作业基础成本计算 t-i;
A (27)adjusting events 调整事项 27G6C`}
A (28)administrative expenses 行政管理费 &+d>xy\^/
A (29)advice note 发货通知 M-"%4^8_
A (30)amortization 摊销 GR Rv0M
A (31)analytical review 分析性检查 -dZ7;n5&_
A (32)annual equivalent cost 年度等量成本法 jL>IX`,+6
A (33)annual report and accounts 年度报告和报表 Tf<1Z{9
A (34)appraisal cost 检验成本 (
{5LB4
A (35)appropriation account 盈余分配账户 gI<TfcC
A (36)articles of association 公司章程细则 PiP\T.XANa
A (37)assets 资产 $62!R]C9\
A (38)assets cover 资产保障 J9zSBsp_
A (39)asset value per share 每股资产价值 E9YR *P4$
A (40)associated company 联营公司 STL&ZO
A (41)attainable standard 可达标准 -y)ij``VY
A (42)attributable profit 可归属利润 c54oQ1Q&"
A (43)audit 审计 uL\ B[<:
A (44)audit report 审计报告 w:#yu
A (45)auditing standards 审计准则 E~3wdOZv1
A (46)authorized share capital 额定股本 $&I##od
A (47)available hours 可用小时 VkZrb2]v
A (48)avoidable costs 可避免成本 lqTTTk
B (49)back-to-back loan 易币贷款 B{PI&a9~s%
B (50)backflush accounting 倒退成本计算 @GK0j"
_
B (51)bad debts 坏帐 CMI%jyiX
B (52)bad debts ratio 坏帐比率 ]EC zb/
B (53)bank charges 银行手续费 s(o{SC'tt
B (54)bank overdraft 银行透支 'C)`j{CS
B (55)bank reconciliation 银行存款调节表 mADq_`j
B (56)bank statement 银行对账单 Oca_1dlx
B (57)bankruptcy 破产 9,sj,A1
B (58)basis of apportionment 分摊基础 ]<V[H
B (59)batch 批量 2Xys;Dwx
B (60)batch costing 分批成本计算
pQKR
B (61)beta factor B(市场)风险因素 tXV9+AJ
B (62)bill 账单 K*xqQ]&
B (63)bill of exchange 汇票 RtwlPz<~S
B (64)bill of landing 提单
]v{f!r=}
B (65)bill of materials 用料预计单 NTkGLD1e.
B (66)bill payable 应付票据 ]Nz~4ebB
B (67)bill receivable 应收票据
uQ=p }w
B (68)bin card 存货记录卡 ^$}9
Enj+Y
B (69)bonus 红利 7Ps I'1v
B (70)book-keeping 薄记 w]J9Kv1)-
B (71)Boston classification 波士顿分类 ]d=SkOq
B (72)breakeven chart 保本图 lTBPq?4{
B (73)breakeven point 保本点
K[!OfP
B (74)breaking-down time 复位时间
\09eH[
B (75)budget 预算 q\cH+n)C
B (76)budget center 预算中心 =UE/GTbl
B (77)budget cost allowance 预算成本折让 B2w\
B (78)budget manual 预算手册 [p^N].K$
B (79)budget period 预算期间 <csz4tL}P
B (80)budgetary control 预算控制 >RZ]t[)y
B (81)budgeted capacity 预算生产能力 a|Io)Qhr
B (82)burden 制造费用 $hZb<Xz
B (83)business center 经营中心 $O9Nprf
B (84)business entity 营业个体 kscZ
zXv
B (85)business unit 经营单位 <5
X?6*Qvr
B (86)buy-out management 管理性购买产权 Vf9PHHH|
B (87)by-product 副产品 :vZ8n6J[
C (88)called-up share capital 催缴股本 >qk[/\^O
C (89)capacity 生产能力 rf^Q%ds
C (90)capacity ratios 生产能力比率 MB06=N
C (91)capital 资本 C8 9c2
C (92)capital assets pricing model 资本资产计价模式 M0zJGIT~b
C (93)capital commitment 承诺资本 /`McKY
IP
C (94)capital employed 已运用的资本 v10p]=HmO
C (95)capital expenditure 资本支出 _:DnF
C (96)capital expenditure authorization 资本支出核准 U
]jHe
C (97)capital expenditure control 资本支出控制
AV{3f`
C (98)capital expenditure proposal 资本支出申请 J/X{
Y2f
C (99)capital funding planning 资本基金筹集计划 ;T0F1
C (100)capital gain 资本收益 o!!";q%DX
C (101)capital investment appraisal 资本投资评估 t[* ;v
C (102)capital maintenance 资本保全 INtt0Cm9"
C (103)capital resource planning 资本资源计划 `B'*ln'r5
C (104)capital surplus 资本盈余 c@;$6WSG^
C (105)capital turnover 资本周转率 wTb7 xBI
C (106)card 记录卡 Vz[E)(QX-`
C (107)cash 现金 .@KpN*`KH
C (108)cash account 现金账户 t>.1,'zb
C (109)cash book 现金账薄 +EK(r@eV
C (110)cash cow 金牛产品 9c9FC
C (111)cash flow 现金流量 6$c,#%Jt*
C (112)cash discounted 现金贴现 tl9=u-D13@
C (113)cash flow budget 现金流量预算 =2!AK[KxX
C (114)cash flow statement 现金流量表 U'(}emh}
C (115)cash ledger 现金分类账 Elth xj
C (116)cash limit 现金限额 8fA9yQ8
C (117)CCA 现时成本会计 &Uq++f6
C (118)center 中心 |:yQOq|
C (119)changeover time 变更时间 jm9J-%?
C (120)chartered entity 特许经济个体 wgfy; #
C (121)cheque 支票 e[_W( v
C (122)cheque register 支票登记薄 C$Pe<C#
C (123)coin analysis 零钱分类 2c:H0O
0o
C (124)classification 分类 !_0kn6S5
C (125)clock card 工时卡 o"J>MAD
C (126)code 代码 !9|)v7}
C (127)commitment accounting 承诺确认会计 {T|sU\| Q
C (128)common cost 共同成本 8&snLOU
-Q
C (129)company limited by guarantee 有限担保责任公司 at7|r\`?-