A (1)ABC 作业基础成本计算 {Z; jhR,
A (2)absorbed overhead 已吸收制造费用 ~zm7?_"@]
A (3)absorption costing 吸收成本计算 \JG8KE=j
A (4)account 账户,报表 ~,D@8tv
A (5)accounting postulate 会计假设 ,=
(Z00#(
A (6)accounting series release 会计公告文件 I"AYWo?
A (7)accounting valuation 会计计价 5ep/h5*/
A (8)account sale 承销清单 c4e_6=Iv
A (9)accountability concept 经营责任概念 VZ>On$hp
A (10)accountancy 会计职业 5`~mmAUk;`
A (11)accountant 会计师 :ztr)
A (12)accounting 会计 rOW-0B+N
A (13)agency cost 代理成本 $&|y<Y=
A (14)accounting bases 会计基础 oR
N-xng
A (15)accounting manual 会计手册 E
'1+ Yq
A (16)accounting period 会计期间 ~mV"i7VX
A (17)accounting policies 会计方针 >}~#>Ru
A (18)accounting rate of return 会计报酬率 |CgnCUv+
A (19)accounting reference date 会计参照日 sGY_{CZ:
A (20)accounting reference period 会计参照期间 $=sXAK9
A (21)accrual concept 应计概念
gB\T[RV
A (22)accrual expenses 应计费用 <1w/hy&mWN
A (23)acid test ration 速动比率(酸性测试比率) -B#yy]8
A (24)acquisition 购置 W$dn_9W
A (25)acquisition accounting 收购会计 ogM%N
A (26)activity based accounting 作业基础成本计算 ZaFb*XRgS
A (27)adjusting events 调整事项 s/"&9F3
A (28)administrative expenses 行政管理费 [~W`E1,
A (29)advice note 发货通知 8 9{HJ9}
A (30)amortization 摊销 1ju#9i`.Wg
A (31)analytical review 分析性检查
8T;IZ(s
A (32)annual equivalent cost 年度等量成本法 Gy1xG.yM~
A (33)annual report and accounts 年度报告和报表 ^/wfXm
A (34)appraisal cost 检验成本 8pM
>Co!
A (35)appropriation account 盈余分配账户 "`}~~.q
A (36)articles of association 公司章程细则 r%wA&FQ8U
A (37)assets 资产 AJt!!crs
A (38)assets cover 资产保障 iK;dU
2h
A (39)asset value per share 每股资产价值 ?:^mBb)T
A (40)associated company 联营公司 f#%JSV"7
A (41)attainable standard 可达标准 w&Dv8Wv+Oq
A (42)attributable profit 可归属利润 2^~<("+w
A (43)audit 审计 |1Dc!V'?"
A (44)audit report 审计报告 M|T4~Q U&
A (45)auditing standards 审计准则 F0~k1TDw
A (46)authorized share capital 额定股本 vv6$>SU
A (47)available hours 可用小时 W[[oSqp
A (48)avoidable costs 可避免成本 kI*(V[i
B (49)back-to-back loan 易币贷款 qv
3^5d
B (50)backflush accounting 倒退成本计算 ,F+B Wot4
B (51)bad debts 坏帐 dNY"]b
B (52)bad debts ratio 坏帐比率 `|1MlRM9
B (53)bank charges 银行手续费 I4H`YOD%
B (54)bank overdraft 银行透支 q^8EOAvnZ
B (55)bank reconciliation 银行存款调节表 RnVtZ#S
Ch
B (56)bank statement 银行对账单 1`f_P$&Z_J
B (57)bankruptcy 破产 pl*~kG=
B (58)basis of apportionment 分摊基础 ;N+$2w
B (59)batch 批量 +5<k-0v
B (60)batch costing 分批成本计算 >: 0tA{bV
B (61)beta factor B(市场)风险因素 { PlK@#UN
B (62)bill 账单 O@8pC+#`Z
B (63)bill of exchange 汇票 :(3|HTz
B (64)bill of landing 提单 iWX c
B (65)bill of materials 用料预计单 t$&Qv)
B (66)bill payable 应付票据 VCNT4m
B (67)bill receivable 应收票据 RR1A65B
B (68)bin card 存货记录卡 Hyk'c't_O
B (69)bonus 红利 4}v@C|.p
B (70)book-keeping 薄记 r'/;O
B (71)Boston classification 波士顿分类 #$S}3
o
B (72)breakeven chart 保本图 78#!Q.##
B (73)breakeven point 保本点 $<@\-vYvr@
B (74)breaking-down time 复位时间 I"L;L?\S
B (75)budget 预算 FD7H@L5
B (76)budget center 预算中心 TmRxKrRs
B (77)budget cost allowance 预算成本折让 @}F Awv^f
B (78)budget manual 预算手册 .W\ve>;
B (79)budget period 预算期间 O[~x_xeW
B (80)budgetary control 预算控制 XR# ;{p+b
B (81)budgeted capacity 预算生产能力 /k\01hc`
B (82)burden 制造费用 \jW)Xy
B (83)business center 经营中心 ZU'!iU|8
B (84)business entity 营业个体 UyYfpL"$A"
B (85)business unit 经营单位 \L!uHAE2a
B (86)buy-out management 管理性购买产权 L6:h.1 U$
B (87)by-product 副产品 <T,A&`/
C (88)called-up share capital 催缴股本 8``;0}'PC
C (89)capacity 生产能力 |fsm8t<~8
C (90)capacity ratios 生产能力比率 MKGS`X]<J
C (91)capital 资本 '3tw<k!1{.
C (92)capital assets pricing model 资本资产计价模式 I\P Bu$Ww
C (93)capital commitment 承诺资本 ?dy~mob
C (94)capital employed 已运用的资本 jjOgG-Q
C (95)capital expenditure 资本支出 8Vl!|\x5
C (96)capital expenditure authorization 资本支出核准 my^ak*N
C (97)capital expenditure control 资本支出控制 ( `' 8Ww
C (98)capital expenditure proposal 资本支出申请 JXQPT
C (99)capital funding planning 资本基金筹集计划 g1m-+a
C (100)capital gain 资本收益 y+mElG$F
C (101)capital investment appraisal 资本投资评估 JV"NZvjN7d
C (102)capital maintenance 资本保全 _]#klL
C (103)capital resource planning 资本资源计划 =fLL|
C (104)capital surplus 资本盈余 I %_MV
C (105)capital turnover 资本周转率 J07O:cjyu
C (106)card 记录卡 'E]A.3-Mt
C (107)cash 现金 uK*|2U6t
C (108)cash account 现金账户 [5ethM
C (109)cash book 现金账薄 G"s0Gpv
Q
C (110)cash cow 金牛产品 a_T,t'6
C (111)cash flow 现金流量 0A$SYF$O+[
C (112)cash discounted 现金贴现 $N+6h#
C (113)cash flow budget 现金流量预算 Fxd{ Zk`
C (114)cash flow statement 现金流量表 gy_$#e
C (115)cash ledger 现金分类账 "ORzWnE4U
C (116)cash limit 现金限额 W^g'}}]T
C (117)CCA 现时成本会计 *_hLD5K!
C (118)center 中心 hq_~^/v\
C (119)changeover time 变更时间 Q}vbm4)[
C (120)chartered entity 特许经济个体 [$\>~nj=
C (121)cheque 支票 <+E%E4
C (122)cheque register 支票登记薄 "e62/Ejg%
C (123)coin analysis 零钱分类 I lG:X)V%
C (124)classification 分类 0Oxz3r%}r
C (125)clock card 工时卡 :X>DkRP
C (126)code 代码 <)#kq1b?
C (127)commitment accounting 承诺确认会计 L'kq>1QW
f
C (128)common cost 共同成本 Df=q-iq<{/
C (129)company limited by guarantee 有限担保责任公司 PnWD}'0V