A (1)ABC 作业基础成本计算 )ZU=`!4
A (2)absorbed overhead 已吸收制造费用 5&uS700
A (3)absorption costing 吸收成本计算 K }]0<\N
A (4)account 账户,报表 N'#Lb0`B
A (5)accounting postulate 会计假设 e'
`xU
A (6)accounting series release 会计公告文件 (f5v{S6b(
A (7)accounting valuation 会计计价 7jb{E+DrG
A (8)account sale 承销清单 h%hE$2
A (9)accountability concept 经营责任概念 Tz=YSQy$9
A (10)accountancy 会计职业 /R_*u4}iD
A (11)accountant 会计师 4zF|}aiQ
A (12)accounting 会计 eBK s-2r
A (13)agency cost 代理成本 <z>K{:+>
A (14)accounting bases 会计基础 `%2e?"OOJ
A (15)accounting manual 会计手册 x bG'![OX
A (16)accounting period 会计期间 +Oae3VFf;
A (17)accounting policies 会计方针 H3#xBn>9
A (18)accounting rate of return 会计报酬率 4LCgQS6
A (19)accounting reference date 会计参照日 U#B,Q6~
A (20)accounting reference period 会计参照期间 I92c!`{
A (21)accrual concept 应计概念 I82?sQ7
A (22)accrual expenses 应计费用 j15TavjGh
A (23)acid test ration 速动比率(酸性测试比率) 5 i1T?
A (24)acquisition 购置 IZm_/
A (25)acquisition accounting 收购会计 2C@hjw(
A (26)activity based accounting 作业基础成本计算 cU y,q]PO
A (27)adjusting events 调整事项 A%VBBvk
A (28)administrative expenses 行政管理费 [\h k_(}
A (29)advice note 发货通知 S=Ihg
A (30)amortization 摊销 b&$ ?.z
A (31)analytical review 分析性检查 s[yIvlHw`
A (32)annual equivalent cost 年度等量成本法 ~urV`J
A (33)annual report and accounts 年度报告和报表 <JA`e+Bi
A (34)appraisal cost 检验成本 [;c'o5M&
A (35)appropriation account 盈余分配账户 I5"ew=x#
A (36)articles of association 公司章程细则 +[ _)i
9a
A (37)assets 资产 (8!#<$
A (38)assets cover 资产保障 imx/hz!
A (39)asset value per share 每股资产价值 XUD/\MoV
A (40)associated company 联营公司 \ B~9Ue!
A (41)attainable standard 可达标准 o:\RJig<
A (42)attributable profit 可归属利润 O<R6^0B42
A (43)audit 审计 JJnZbJti
A (44)audit report 审计报告 D_6GzgZ
A (45)auditing standards 审计准则 :<%q9)aPf`
A (46)authorized share capital 额定股本 TQ?D*&
A (47)available hours 可用小时 wHW";3w2~
A (48)avoidable costs 可避免成本 GHHErXT\a
B (49)back-to-back loan 易币贷款 r<;bArs-u
B (50)backflush accounting 倒退成本计算 ObC
B (51)bad debts 坏帐 b$sw`Rsw
B (52)bad debts ratio 坏帐比率 XpzdvR1
B (53)bank charges 银行手续费 @!\g+z_"
B (54)bank overdraft 银行透支 &bx;GG\<4
B (55)bank reconciliation 银行存款调节表 -aiQp@^/J
B (56)bank statement 银行对账单 ]E66'
B (57)bankruptcy 破产 8Ek<J+&|I
B (58)basis of apportionment 分摊基础 ]JX0:'x^
B (59)batch 批量 H_'i.t 'SS
B (60)batch costing 分批成本计算 K\&A}R
B (61)beta factor B(市场)风险因素 PUB|XgQDY:
B (62)bill 账单 (o
_fY
.
B (63)bill of exchange 汇票 gmfux
b/
B (64)bill of landing 提单 47_4`rzy;
B (65)bill of materials 用料预计单 D4yJ:ATO&
B (66)bill payable 应付票据 [y
y D-
B (67)bill receivable 应收票据 5_+vjV;5
B (68)bin card 存货记录卡 4BG6C'`%
B (69)bonus 红利 7z
\I\8
B (70)book-keeping 薄记 2}u hPW+
B (71)Boston classification 波士顿分类 (NUk{MTX
B (72)breakeven chart 保本图 cL&V2I5O
B (73)breakeven point 保本点 f>JuxX\G
B (74)breaking-down time 复位时间 dtQ>4C"N
B (75)budget 预算 w>T1D
B (76)budget center 预算中心 B]< 6\Z?=
B (77)budget cost allowance 预算成本折让 X75>C<
B (78)budget manual 预算手册 :Ia3yi#
B (79)budget period 预算期间 %}cGAHV
B (80)budgetary control 预算控制 3A k,M-Jp
B (81)budgeted capacity 预算生产能力 9`\hG%F
B (82)burden 制造费用 ]RmQ*F
-
B (83)business center 经营中心 TX]4Y953D
B (84)business entity 营业个体 o#{D;'
B (85)business unit 经营单位 t=iSMe
B (86)buy-out management 管理性购买产权 vy#n7hdCc
B (87)by-product 副产品 P}o:WI4.cB
C (88)called-up share capital 催缴股本 euM7>
$`
C (89)capacity 生产能力 SN|EWe^
C (90)capacity ratios 生产能力比率 ll{jE
C (91)capital 资本 FG7}MUu
C (92)capital assets pricing model 资本资产计价模式 hS&,Gm`^
C (93)capital commitment 承诺资本 9Y1&SEsNX
C (94)capital employed 已运用的资本 zpr`
C (95)capital expenditure 资本支出 i TY4X:x
C (96)capital expenditure authorization 资本支出核准 PYqx&om
C (97)capital expenditure control 资本支出控制 \_FX}1Wc2.
C (98)capital expenditure proposal 资本支出申请 s)"C~w^
C (99)capital funding planning 资本基金筹集计划 %'j)~
C (100)capital gain 资本收益 9i WDEk
C (101)capital investment appraisal 资本投资评估 EA%
(+tJ^0
C (102)capital maintenance 资本保全 &R/)#NAp
C (103)capital resource planning 资本资源计划 T[s_w-<7$
C (104)capital surplus 资本盈余 6%NX|4_
C (105)capital turnover 资本周转率 R8UtX9'*sa
C (106)card 记录卡 m8H|cQ@Uu
C (107)cash 现金 C$\|eC j
C (108)cash account 现金账户 !<]%V]5[_
C (109)cash book 现金账薄 au2ieZZ[
C (110)cash cow 金牛产品 0F sz
C (111)cash flow 现金流量 _{&znXf>?6
C (112)cash discounted 现金贴现 sM({u/
C (113)cash flow budget 现金流量预算 &^4\Rx_I
C (114)cash flow statement 现金流量表 ?:Y{c#w>
C (115)cash ledger 现金分类账 "K`B'/08^
C (116)cash limit 现金限额
wly#|
C (117)CCA 现时成本会计 E\#hcvP
C (118)center 中心 CQ2{5
C (119)changeover time 变更时间
dlN(_6>b
C (120)chartered entity 特许经济个体 Wm4@+}
C (121)cheque 支票 B;[{7J]
C (122)cheque register 支票登记薄 Z5;1ySn{
C (123)coin analysis 零钱分类 VYkOJAEBg
C (124)classification 分类 p*F&G=ZE
C (125)clock card 工时卡 @
jO3+
C (126)code 代码
:Ts"f*
C (127)commitment accounting 承诺确认会计 MVz=:2)J2
C (128)common cost 共同成本 ),0_ C\
C (129)company limited by guarantee 有限担保责任公司 =v=a:e