A (1)ABC 作业基础成本计算 mJ+mTA5
bW
A (2)absorbed overhead 已吸收制造费用 :i*
=s}cv
A (3)absorption costing 吸收成本计算 R+tQvxp#
A (4)account 账户,报表 w/@ tH
A (5)accounting postulate 会计假设 ]p8<Vluv
A (6)accounting series release 会计公告文件 =21m|8c
A (7)accounting valuation 会计计价 -GYJ)f
A (8)account sale 承销清单 [m(n-MuF
A (9)accountability concept 经营责任概念 :Q"p!,X=-
A (10)accountancy 会计职业
?fQ8Ff
A (11)accountant 会计师 L4v26*P
A (12)accounting 会计 bCV_jR+
A (13)agency cost 代理成本 S%3&Y3S
A (14)accounting bases 会计基础 O T .bXr~
A (15)accounting manual 会计手册 O8/r-?4.
A (16)accounting period 会计期间 l{hO"fzy
A (17)accounting policies 会计方针 9]QHwa>_|2
A (18)accounting rate of return 会计报酬率 d?N[bA
A (19)accounting reference date 会计参照日 8BX9JoDi
A (20)accounting reference period 会计参照期间 NV`=T?1[5
A (21)accrual concept 应计概念 bkiMF$K,K
A (22)accrual expenses 应计费用 mLDuizWI
A (23)acid test ration 速动比率(酸性测试比率) YtA<4XHU
A (24)acquisition 购置 KU;J2Kt
A (25)acquisition accounting 收购会计 oVY_|UujG
A (26)activity based accounting 作业基础成本计算 =jvL2ps<
A (27)adjusting events 调整事项 $~NB
.SY
A (28)administrative expenses 行政管理费 LKYcE;n
A (29)advice note 发货通知 R6\|:mI,$
A (30)amortization 摊销 A5RM&y
A (31)analytical review 分析性检查 (= Wu5H
A (32)annual equivalent cost 年度等量成本法 hQaa"U7[
A (33)annual report and accounts 年度报告和报表 b?k6-r$j
A (34)appraisal cost 检验成本 7towjwr
A (35)appropriation account 盈余分配账户 d^I:{Ii'
A (36)articles of association 公司章程细则 na_Wp^;
A (37)assets 资产 WP
!u3\91
A (38)assets cover 资产保障 Gp2Cwyv
A (39)asset value per share 每股资产价值 e)aH7Jj#
A (40)associated company 联营公司 d)L,kzN
A (41)attainable standard 可达标准 G!7A]s>C
A (42)attributable profit 可归属利润 *.!5327
A (43)audit 审计 -=)+
)9~G
A (44)audit report 审计报告 q>[}JtXK
A (45)auditing standards 审计准则 wQojmmQ
A (46)authorized share capital 额定股本 {VKP&{~O
A (47)available hours 可用小时 p/KG{-f,
A (48)avoidable costs 可避免成本 (8Te{K h'
B (49)back-to-back loan 易币贷款 90gKGyxF
B (50)backflush accounting 倒退成本计算 cpM]APF-
B (51)bad debts 坏帐 ~z7Fz"o<
B (52)bad debts ratio 坏帐比率 Vw5Pgt x
B (53)bank charges 银行手续费 `bW0Va
N
B (54)bank overdraft 银行透支 \omfWWpK
B (55)bank reconciliation 银行存款调节表 CmdPa!4)
B (56)bank statement 银行对账单 JY$+<`XM
B (57)bankruptcy 破产 LXm@h
B (58)basis of apportionment 分摊基础 rmPJid[8B~
B (59)batch 批量 jm,:jkr
B (60)batch costing 分批成本计算 :a_MT
B (61)beta factor B(市场)风险因素 P7*?E*
B (62)bill 账单 8" (j_~;
B (63)bill of exchange 汇票 lQG;WVqW
B (64)bill of landing 提单 ~{q;
-&
B (65)bill of materials 用料预计单 RSIhZYA
B (66)bill payable 应付票据 f!J?n]
B (67)bill receivable 应收票据 L6J.^tpO
B (68)bin card 存货记录卡 U%KsD 4B
B (69)bonus 红利 Aq_?8 Cd
B (70)book-keeping 薄记 T 2Gscey
B (71)Boston classification 波士顿分类 !XO"lS
B (72)breakeven chart 保本图 #-kx$(''V
B (73)breakeven point 保本点 __[bKd.
B (74)breaking-down time 复位时间 p)s*Cw
B (75)budget 预算 8^hbS%s!
B (76)budget center 预算中心 4_ kg/
B (77)budget cost allowance 预算成本折让 4\m#:fj %
B (78)budget manual 预算手册 lSBu,UQP
B (79)budget period 预算期间 8jz7t:0
B (80)budgetary control 预算控制 lLN5***47J
B (81)budgeted capacity 预算生产能力 Xe@:Aun
B (82)burden 制造费用 $mn+
B (83)business center 经营中心 Em/? 4&
B (84)business entity 营业个体 .ViOf){U\
B (85)business unit 经营单位 <UbLds{+Uo
B (86)buy-out management 管理性购买产权 1=mb2A
B (87)by-product 副产品 PF0A
U T
C (88)called-up share capital 催缴股本 sNsWz.DLT#
C (89)capacity 生产能力 ||'A9
C (90)capacity ratios 生产能力比率 Wn5xX5H C
C (91)capital 资本 6gB;m$:fV
C (92)capital assets pricing model 资本资产计价模式 B }
C (93)capital commitment 承诺资本 Nj+gSa9
C (94)capital employed 已运用的资本 D
4PjE@D"H
C (95)capital expenditure 资本支出 hh<ryuZ
C (96)capital expenditure authorization 资本支出核准 ABU~V+'2
C (97)capital expenditure control 资本支出控制 %( #kJZ
C (98)capital expenditure proposal 资本支出申请 isor%R!
C (99)capital funding planning 资本基金筹集计划 !%>(O@~"|
C (100)capital gain 资本收益 "$ep=h+
C (101)capital investment appraisal 资本投资评估 ]"
.SW5b_
C (102)capital maintenance 资本保全 1a'0cSH
C (103)capital resource planning 资本资源计划 InB'Ag"
C (104)capital surplus 资本盈余 b@9d@@/wx
C (105)capital turnover 资本周转率 l*+9R
C (106)card 记录卡 H+ 7Fw'u
C (107)cash 现金 {
3K`yDF
C (108)cash account 现金账户 U2*kuP+n
C (109)cash book 现金账薄 C |P(,Xp
C (110)cash cow 金牛产品 #B
hcW"@
C (111)cash flow 现金流量 ;oVFcZSA
C (112)cash discounted 现金贴现 :$N{NChx
C (113)cash flow budget 现金流量预算 U_@Dn[/:
C (114)cash flow statement 现金流量表 Z6_fI
C (115)cash ledger 现金分类账 aThvq%;
C (116)cash limit 现金限额 %VwkYAgA
C (117)CCA 现时成本会计 !.[H!-V.
C (118)center 中心 R;H>#caJ
C (119)changeover time 变更时间 2\9OT>
C (120)chartered entity 特许经济个体 )q>q]eHz
C (121)cheque 支票 4/Xu,pT
C (122)cheque register 支票登记薄 52' 0l>
C (123)coin analysis 零钱分类
D[<~^R;*
C (124)classification 分类 a5uBQ?
C (125)clock card 工时卡 rz.`$
C (126)code 代码 5@`dKFB5
C (127)commitment accounting 承诺确认会计 ;
nYR~~
C (128)common cost 共同成本 [k
C (129)company limited by guarantee 有限担保责任公司 l'kV
i