A (1)ABC 作业基础成本计算 qIXo_H&\C
A (2)absorbed overhead 已吸收制造费用 'MF|(`
A (3)absorption costing 吸收成本计算 TU-aL
A (4)account 账户,报表 Tf0"9
A (5)accounting postulate 会计假设 F6g)2&e{/
A (6)accounting series release 会计公告文件 ^?-SMcUHB
A (7)accounting valuation 会计计价 hrT!S
A (8)account sale 承销清单 \L6kCY
A (9)accountability concept 经营责任概念 :9nqQJ+~
A (10)accountancy 会计职业
(TKn'2
A (11)accountant 会计师 }02#[vg
A (12)accounting 会计 aHhr_.>X
A (13)agency cost 代理成本 fLGZ@-qA0
A (14)accounting bases 会计基础 VR5CRNBJ
A (15)accounting manual 会计手册 6A
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A (16)accounting period 会计期间 Ev%_8CO4e
A (17)accounting policies 会计方针 i\h"N K
A (18)accounting rate of return 会计报酬率 l*l?aI
A (19)accounting reference date 会计参照日 |"gg2p
A (20)accounting reference period 会计参照期间 \:7G1_o
A (21)accrual concept 应计概念 =x_~7 Xc{
A (22)accrual expenses 应计费用 Nj p?/r
A (23)acid test ration 速动比率(酸性测试比率) "xr=:[n[
A (24)acquisition 购置 Npr<{}ZE
A (25)acquisition accounting 收购会计 G6*P]<
A (26)activity based accounting 作业基础成本计算 !L|}/u3v
A (27)adjusting events 调整事项 8c
h^e[U`
A (28)administrative expenses 行政管理费 bi01]
A (29)advice note 发货通知 JI)@h 4b
A (30)amortization 摊销 W{)RJ1
A (31)analytical review 分析性检查 DK6^\k][V
A (32)annual equivalent cost 年度等量成本法 G8sxg&bf{
A (33)annual report and accounts 年度报告和报表 3zr95$
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A (34)appraisal cost 检验成本 w# iezo. 0
A (35)appropriation account 盈余分配账户 c3L)!]kB
A (36)articles of association 公司章程细则 "A4
.2
A (37)assets 资产
F]fBFDk
A (38)assets cover 资产保障 2kXa
A (39)asset value per share 每股资产价值 NQ9/,M
A (40)associated company 联营公司 :gwM$2vv
A (41)attainable standard 可达标准 2#y-3y<G
A (42)attributable profit 可归属利润 !e<D2><^
A (43)audit 审计 $vC}Fq
A (44)audit report 审计报告 8.Z9 i
A (45)auditing standards 审计准则 oh?@[U
A (46)authorized share capital 额定股本 sY%nPf~9q'
A (47)available hours 可用小时 zJMm=Mw^
A (48)avoidable costs 可避免成本 Yg~$1b@
B (49)back-to-back loan 易币贷款 bE6
:pGr
B (50)backflush accounting 倒退成本计算 Y|3n^%I
B (51)bad debts 坏帐 EE,57(
B (52)bad debts ratio 坏帐比率 eBN!!Y:7
B (53)bank charges 银行手续费 VhfMj|
B (54)bank overdraft 银行透支 h!zev~u1)`
B (55)bank reconciliation 银行存款调节表 %fF0<c^-U
B (56)bank statement 银行对账单 LBw$K0
B (57)bankruptcy 破产 DI)!x {"
B (58)basis of apportionment 分摊基础 GN=ugP 9
B (59)batch 批量 V Kw33
B (60)batch costing 分批成本计算 ^U8^P]{R|
B (61)beta factor B(市场)风险因素
810pJ
B (62)bill 账单 |[3%^!f\
B (63)bill of exchange 汇票 BYKONZu
B (64)bill of landing 提单 K|ZB!oq
B (65)bill of materials 用料预计单 <rbzsn"a
B (66)bill payable 应付票据 \@eaSa
B (67)bill receivable 应收票据 |jhu
B (68)bin card 存货记录卡 {gkY:$xnrG
B (69)bonus 红利 [" PRxl
B (70)book-keeping 薄记 5
A2u|UU
B (71)Boston classification 波士顿分类 d7U%Q8?wUR
B (72)breakeven chart 保本图 JNL9t0x
B (73)breakeven point 保本点 QIWfGVc-
B (74)breaking-down time 复位时间 kp=wz0#
B (75)budget 预算 <l`xP)] X
B (76)budget center 预算中心 {Y6;/".DM
B (77)budget cost allowance 预算成本折让 OH_ m ZA
B (78)budget manual 预算手册 ,| Zkpn8
B (79)budget period 预算期间 fgW>~m
.W
B (80)budgetary control 预算控制 /4M~ 6LT`
B (81)budgeted capacity 预算生产能力 ,?KN;~t#vz
B (82)burden 制造费用 b9L"?{
B (83)business center 经营中心 ZDl6F`
B (84)business entity 营业个体 1(`UzC=R|
B (85)business unit 经营单位 Oe_*(q&
B (86)buy-out management 管理性购买产权 gY/p\kwsj
B (87)by-product 副产品 =}xH6^It
C (88)called-up share capital 催缴股本 ;X}!;S%K
C (89)capacity 生产能力 vdFP ^06
C (90)capacity ratios 生产能力比率 *f*o
,~8V1
C (91)capital 资本 Js0h lWu
C (92)capital assets pricing model 资本资产计价模式 F4|U\,g
C (93)capital commitment 承诺资本 @ r G=>??k
C (94)capital employed 已运用的资本 nN*:"F/^
C (95)capital expenditure 资本支出 ":Uv
u[-
C (96)capital expenditure authorization 资本支出核准 C'S&
C (97)capital expenditure control 资本支出控制 Wu|AN
c
C (98)capital expenditure proposal 资本支出申请 "b
`R_gG9
C (99)capital funding planning 资本基金筹集计划 %1UdG6&J_
C (100)capital gain 资本收益 %kXg|9Bx!
C (101)capital investment appraisal 资本投资评估 5m\T~[`%
C (102)capital maintenance 资本保全 w\{oOlE
C (103)capital resource planning 资本资源计划 =&-+{txs
C (104)capital surplus 资本盈余 tjWf`#tH>H
C (105)capital turnover 资本周转率 2(s-8E:
C (106)card 记录卡 eW/sPQ-
C (107)cash 现金 FJH'!P\
C (108)cash account 现金账户 rL3 f%L
C (109)cash book 现金账薄 =H)"t:xE
C (110)cash cow 金牛产品 fKQq]&~
H
C (111)cash flow 现金流量 3{ FUFx
C (112)cash discounted 现金贴现 kW.it5Z#
C (113)cash flow budget 现金流量预算 ;'7gg]
C (114)cash flow statement 现金流量表
` Clh;
C (115)cash ledger 现金分类账 }N`
m7PSf
C (116)cash limit 现金限额 TZ>_N;jTZ
C (117)CCA 现时成本会计 w^N3Ma
C (118)center 中心 sUTfY|<7|
C (119)changeover time 变更时间 Lju)q6
C (120)chartered entity 特许经济个体 y{O817 \
C (121)cheque 支票 l
4e`-7
C (122)cheque register 支票登记薄 (sN;B)
C (123)coin analysis 零钱分类 ")
i>-1_H
C (124)classification 分类 0k):OVfm=
C (125)clock card 工时卡 N2/t
C (126)code 代码 )D>= \Me
C (127)commitment accounting 承诺确认会计 DB>.Uf"
C (128)common cost 共同成本 alz2F.%Y
C (129)company limited by guarantee 有限担保责任公司 EN/e`S$)