A (1)ABC 作业基础成本计算 d)v'K5
A (2)absorbed overhead 已吸收制造费用 jH]?vpP
A (3)absorption costing 吸收成本计算 bBXUD;$
A (4)account 账户,报表 sj% \lq
A (5)accounting postulate 会计假设 w?A6S-z
A (6)accounting series release 会计公告文件 )ZDqj
A (7)accounting valuation 会计计价 "v5jYz5M
A (8)account sale 承销清单 "I^pb.3
A (9)accountability concept 经营责任概念 =_9grF-
A (10)accountancy 会计职业 xw~&OF&
A (11)accountant 会计师 bc*CP0t|
A (12)accounting 会计 qM0Df0$?x
A (13)agency cost 代理成本 ?8@EBPpC
A (14)accounting bases 会计基础 `EzC'e
A (15)accounting manual 会计手册 6^hCW`jG
A (16)accounting period 会计期间
xSZ+6R|
A (17)accounting policies 会计方针 MDO
P2y`2i
A (18)accounting rate of return 会计报酬率 sn:wLc/GAd
A (19)accounting reference date 会计参照日 :P20g](
A (20)accounting reference period 会计参照期间 A$Xm
O}+
A (21)accrual concept 应计概念 eR:!1z_h
A (22)accrual expenses 应计费用 $}Ky6sBnvO
A (23)acid test ration 速动比率(酸性测试比率) Wx F0LhM
A (24)acquisition 购置 Vi\kB%
A (25)acquisition accounting 收购会计 ~mu)Cw
A (26)activity based accounting 作业基础成本计算 =F90SyzTy
A (27)adjusting events 调整事项 5SwQ9#
A (28)administrative expenses 行政管理费 :,FI 6`
A (29)advice note 发货通知 e:zuP.R
A (30)amortization 摊销 ?<eH!MHF
A (31)analytical review 分析性检查 n*vhCe
L
A (32)annual equivalent cost 年度等量成本法 ttA0*
>'
A (33)annual report and accounts 年度报告和报表 'mU7N<Q$qQ
A (34)appraisal cost 检验成本 |s*tRag
A (35)appropriation account 盈余分配账户 R{SN.% {;
A (36)articles of association 公司章程细则 RI-)Qx&!f
A (37)assets 资产 s
N
|7
A (38)assets cover 资产保障 iP+3)
A (39)asset value per share 每股资产价值 _t;Mi/\P
A (40)associated company 联营公司 x"n)y1y
A (41)attainable standard 可达标准 /&g~*AL
A (42)attributable profit 可归属利润 `{W>Dy
A (43)audit 审计 m<| *
A (44)audit report 审计报告 jp P'{mc
A (45)auditing standards 审计准则 |GnqfD
A (46)authorized share capital 额定股本 %LeZd}v
A (47)available hours 可用小时 3eJ"7sftW
A (48)avoidable costs 可避免成本 c:sk1I,d~^
B (49)back-to-back loan 易币贷款 O2C&XeB:4
B (50)backflush accounting 倒退成本计算 4Q
n5Mr@<
B (51)bad debts 坏帐 29AWg(9?aS
B (52)bad debts ratio 坏帐比率 },(Ln%M
B (53)bank charges 银行手续费 =hDFpb,mr
B (54)bank overdraft 银行透支 eJtfQ@?
B (55)bank reconciliation 银行存款调节表 sj\kp
ni
B (56)bank statement 银行对账单 Z^SF $+UN
B (57)bankruptcy 破产 ;$$.L
bb8
B (58)basis of apportionment 分摊基础 0dKi25J
B (59)batch 批量 7\sR f/
B (60)batch costing 分批成本计算 !Xf7RT
B (61)beta factor B(市场)风险因素 ju {\7X5
B (62)bill 账单 mnS
F=l;;
B (63)bill of exchange 汇票 :~{x'`czJ
B (64)bill of landing 提单 fPu,@
L
B (65)bill of materials 用料预计单 ^=V b'g3P~
B (66)bill payable 应付票据 EwH_k
B (67)bill receivable 应收票据 }E]&,[4&M
B (68)bin card 存货记录卡 B$@fE}
B (69)bonus 红利 a2\r^fY/
B (70)book-keeping 薄记 47
*,
B (71)Boston classification 波士顿分类 S,%BhQ[
B (72)breakeven chart 保本图 ohj(1jt
B (73)breakeven point 保本点 U|}Bk/0.
B (74)breaking-down time 复位时间 b Q6<R4
B (75)budget 预算
f+iM_MI
B (76)budget center 预算中心 'k(aZ"
B (77)budget cost allowance 预算成本折让 ?R VY%s;g
B (78)budget manual 预算手册
( :ObxJ*
B (79)budget period 预算期间 VQ((c:+!
B (80)budgetary control 预算控制 pz]#/Ry?
B (81)budgeted capacity 预算生产能力 {Mx3G*hr
B (82)burden 制造费用 3ZEV*=+T5
B (83)business center 经营中心 .S=^)
B (84)business entity 营业个体 @ATJ|5.gr
B (85)business unit 经营单位 us
TPr
B (86)buy-out management 管理性购买产权 "ZU CYYre
B (87)by-product 副产品 i`)h~V|G
C (88)called-up share capital 催缴股本 <qpDAz4k
C (89)capacity 生产能力 g(Dr/D
C (90)capacity ratios 生产能力比率 [[sfuJD
C (91)capital 资本 }HC6m{vH(
C (92)capital assets pricing model 资本资产计价模式 \vQ
jTM-7
C (93)capital commitment 承诺资本 a= *qsgPGL
C (94)capital employed 已运用的资本 7xr@$-U
C (95)capital expenditure 资本支出 I"1H]@"=
C (96)capital expenditure authorization 资本支出核准 nNJMQb'K
C (97)capital expenditure control 资本支出控制 //_aIp
C (98)capital expenditure proposal 资本支出申请 8kwe ._&)
C (99)capital funding planning 资本基金筹集计划 A:-r2;xB
C (100)capital gain 资本收益 |0e7<[
C (101)capital investment appraisal 资本投资评估 8Q2qroT
C (102)capital maintenance 资本保全 V<%eWT)x7C
C (103)capital resource planning 资本资源计划 gN("{j1Q
C (104)capital surplus 资本盈余 G$)f5_]7{
C (105)capital turnover 资本周转率 9X- w5$<
C (106)card 记录卡
>|S&@<
C (107)cash 现金 [hl8LP+~
C (108)cash account 现金账户 vm
y?8E6+
C (109)cash book 现金账薄 eumpNF%$
C (110)cash cow 金牛产品 fI([vI
C (111)cash flow 现金流量 wxx3']:
C (112)cash discounted 现金贴现 [~[)C]-=
C (113)cash flow budget 现金流量预算 &+v!mw
>
C (114)cash flow statement 现金流量表 ,fa'
C (115)cash ledger 现金分类账 Bl"BmUn
C (116)cash limit 现金限额 ,4&?`Q
C (117)CCA 现时成本会计 dvl'Sq
<
C (118)center 中心 {-fhp@;
C (119)changeover time 变更时间 #OT8_D
C (120)chartered entity 特许经济个体 6|-V{
C (121)cheque 支票 6?C|pO
C (122)cheque register 支票登记薄 2Vn~o_ga
C (123)coin analysis 零钱分类 SZhW)0
C (124)classification 分类 O^+H:Y|
C (125)clock card 工时卡 ` ,O#r0m
C (126)code 代码 4%s6 d,6"
C (127)commitment accounting 承诺确认会计 c\\'x\J7
C (128)common cost 共同成本 AJ0
;wx
C (129)company limited by guarantee 有限担保责任公司 $k|:V&6SV