A (1)ABC 作业基础成本计算 iu&'v
A (2)absorbed overhead 已吸收制造费用 Ge[N5N>
A (3)absorption costing 吸收成本计算 (D{9~^EO>a
A (4)account 账户,报表 &HZ"<y{j
A (5)accounting postulate 会计假设 +~02j1Jx
A (6)accounting series release 会计公告文件 K}! VY`
A (7)accounting valuation 会计计价 ] X4A)%i
A (8)account sale 承销清单 jcOxtDTSW
A (9)accountability concept 经营责任概念
X )g<F
A (10)accountancy 会计职业 T3)/?f?|
A (11)accountant 会计师 /[t]m,p$yq
A (12)accounting 会计 g;eMsoJG
A (13)agency cost 代理成本 nY}Ep\g
A (14)accounting bases 会计基础 NBE)DL
A (15)accounting manual 会计手册 n>Q/XQXB
A (16)accounting period 会计期间 #th^\
pV
A (17)accounting policies 会计方针 f#/v^Ql*
A (18)accounting rate of return 会计报酬率 e [3sWv
A (19)accounting reference date 会计参照日 f(7/
A (20)accounting reference period 会计参照期间 *V3 }L
Z
A (21)accrual concept 应计概念 p^7ZFUP
A (22)accrual expenses 应计费用 pvP|.sw5G
A (23)acid test ration 速动比率(酸性测试比率) # TC
x8]F
A (24)acquisition 购置 qS|bpC0x
A (25)acquisition accounting 收购会计 VGA?B@
A (26)activity based accounting 作业基础成本计算 "M6:)h9jV
A (27)adjusting events 调整事项 R.*KaCA
A (28)administrative expenses 行政管理费 $
;~G
A (29)advice note 发货通知 q
A#!3<
A (30)amortization 摊销 n4qj"xQ
A (31)analytical review 分析性检查 6}n>Nb;L"
A (32)annual equivalent cost 年度等量成本法 r2qxi'
A (33)annual report and accounts 年度报告和报表 70mQ{YNN
A (34)appraisal cost 检验成本 92bvmP*o4
A (35)appropriation account 盈余分配账户 AnfJyltS
A (36)articles of association 公司章程细则 s==gjA e:
A (37)assets 资产 UP 75}h9
A (38)assets cover 资产保障 ,57g_z]V
A (39)asset value per share 每股资产价值 QO
cB ]G
A (40)associated company 联营公司
{1>V~e8t
A (41)attainable standard 可达标准 [&j!g
A (42)attributable profit 可归属利润 |u<qbl
A (43)audit 审计
$F`jM/B6
A (44)audit report 审计报告 &M*&oi (
A (45)auditing standards 审计准则 \NDSpT<Z
A (46)authorized share capital 额定股本 '|G_C%,B
A (47)available hours 可用小时 E@7";&\-8
A (48)avoidable costs 可避免成本 mH}/QfUlq
B (49)back-to-back loan 易币贷款 j^"Z^TEBT
B (50)backflush accounting 倒退成本计算 nUz2~z
B (51)bad debts 坏帐 (`k0tC2
B (52)bad debts ratio 坏帐比率 ~}z{RE($v
B (53)bank charges 银行手续费 Gc<J x|Q7
B (54)bank overdraft 银行透支 gk"S`1>
B (55)bank reconciliation 银行存款调节表 2d >kc2=*
B (56)bank statement 银行对账单 Aj*0nV9_
B (57)bankruptcy 破产 /KO!s,Nk
B (58)basis of apportionment 分摊基础 h3h2 KqM'
B (59)batch 批量 &-470Z%/
B (60)batch costing 分批成本计算 /RT3r
B (61)beta factor B(市场)风险因素 6I.N:)=
B (62)bill 账单 (?72 vCc
B (63)bill of exchange 汇票 cwlXb!S$
B (64)bill of landing 提单 xYtY}?!"
B (65)bill of materials 用料预计单 xiX~*Zs
B (66)bill payable 应付票据 Ny/bNQS
B (67)bill receivable 应收票据 Hz`rw\\Xq
B (68)bin card 存货记录卡 t7H2z}06=h
B (69)bonus 红利 G9<pYt{:
B (70)book-keeping 薄记 @`t)ly#N
B (71)Boston classification 波士顿分类 Vrf2%$g
B (72)breakeven chart 保本图
Psp3~Kg
B (73)breakeven point 保本点 @sO*O4os>
B (74)breaking-down time 复位时间 _Z~wpO}/
B (75)budget 预算 &kB[jz_[A
B (76)budget center 预算中心 2[}^ zTtA
B (77)budget cost allowance 预算成本折让 J/pW*G-U|
B (78)budget manual 预算手册 #r `hK)
B (79)budget period 预算期间 IpXg2QbN
B (80)budgetary control 预算控制 |xG|HJm,
B (81)budgeted capacity 预算生产能力 yb2*K+Kv
B (82)burden 制造费用 L%ND?'@
B (83)business center 经营中心 C0[Rf.*
B (84)business entity 营业个体 i DO`N!
B (85)business unit 经营单位 H'-Fv!l?
B (86)buy-out management 管理性购买产权 D9B?9Qt2[
B (87)by-product 副产品 J6;^:()
C (88)called-up share capital 催缴股本 nchhNU
C (89)capacity 生产能力 Z~F% K~(
C (90)capacity ratios 生产能力比率 R|%
3JE0
C (91)capital 资本 c|x:]W'ij
C (92)capital assets pricing model 资本资产计价模式 UB@>i3
C (93)capital commitment 承诺资本 [-f0s;F1%
C (94)capital employed 已运用的资本 Z'6
o$Xv
C (95)capital expenditure 资本支出 Sdz!J 1
C (96)capital expenditure authorization 资本支出核准 L`cc2.F
C (97)capital expenditure control 资本支出控制 ez%RWck
C (98)capital expenditure proposal 资本支出申请 'D#}ce)s#
C (99)capital funding planning 资本基金筹集计划 ',n;ag`c
C (100)capital gain 资本收益 6Ii2rEzD
C (101)capital investment appraisal 资本投资评估 +?zyFb]Km
C (102)capital maintenance 资本保全 lb2mWsg"
C (103)capital resource planning 资本资源计划 P1]ucu_y,
C (104)capital surplus 资本盈余 ~O?Gi 4^Yg
C (105)capital turnover 资本周转率 =L{lt9qQz
C (106)card 记录卡 )fP,F(
C (107)cash 现金 4NUCLr7Y
C (108)cash account 现金账户 m{`O.6# O
C (109)cash book 现金账薄 yc8FEn!)&
C (110)cash cow 金牛产品 8K*X]Z h
C (111)cash flow 现金流量 h ^g"FSzP
C (112)cash discounted 现金贴现 ca*USM
C (113)cash flow budget 现金流量预算 b[$%Wg
C (114)cash flow statement 现金流量表 I>k3X~cG
C (115)cash ledger 现金分类账 ;'!U/N;-
C (116)cash limit 现金限额 k$y(H;XA
C (117)CCA 现时成本会计 V7
%G?
C (118)center 中心 a8rsF
C (119)changeover time 变更时间 V:9| 9$G
C (120)chartered entity 特许经济个体 kEf}yTy
C (121)cheque 支票 Q4{%)}2$
C (122)cheque register 支票登记薄
St-:+=V_
C (123)coin analysis 零钱分类 1GN>,Lb:o
C (124)classification 分类 quN7'5ZC[
C (125)clock card 工时卡 N{46DS
C (126)code 代码 90|p]I%
C (127)commitment accounting 承诺确认会计 \O
/" F;
C (128)common cost 共同成本 J?)vsnD.H
C (129)company limited by guarantee 有限担保责任公司 (l{+T#