A (1)ABC 作业基础成本计算 4ID5q~
A (2)absorbed overhead 已吸收制造费用 :&."ttf=
A (3)absorption costing 吸收成本计算
#Ki[$bS~6
A (4)account 账户,报表 ^SrJu:Q_
A (5)accounting postulate 会计假设 =]0&i]z[.
A (6)accounting series release 会计公告文件 !'*-$e
A (7)accounting valuation 会计计价 Q*ft7$l&
A (8)account sale 承销清单 j/?kL{B
A (9)accountability concept 经营责任概念 g{&ui.ml&
A (10)accountancy 会计职业 gV_}-VvP
A (11)accountant 会计师 oe-\ozJ0
A (12)accounting 会计 Wdbed U~`Q
A (13)agency cost 代理成本 sLxc(d'A
A (14)accounting bases 会计基础 ER.}CM6{[
A (15)accounting manual 会计手册 FVJGL
A (16)accounting period 会计期间 k~w*W X'
A (17)accounting policies 会计方针 P@c5pc#|
A (18)accounting rate of return 会计报酬率 |Z +=
A (19)accounting reference date 会计参照日 DEZveQr=
A (20)accounting reference period 会计参照期间 vUM4S26"NT
A (21)accrual concept 应计概念 XlR@pr6tw
A (22)accrual expenses 应计费用 c\AfaK^KF
A (23)acid test ration 速动比率(酸性测试比率) C]A.i2o8
A (24)acquisition 购置 A2Gevj?F$
A (25)acquisition accounting 收购会计 [` 7ThHX
A (26)activity based accounting 作业基础成本计算 20Wg=p9L
A (27)adjusting events 调整事项 7zG_(83)K
A (28)administrative expenses 行政管理费 {3aua:q
A (29)advice note 发货通知 oXF.1f/h
A (30)amortization 摊销 5$C-9
A (31)analytical review 分析性检查 _.8S&
A (32)annual equivalent cost 年度等量成本法 R8'RA%O9J
A (33)annual report and accounts 年度报告和报表 (<C3Vts))
A (34)appraisal cost 检验成本 I
b5rqU\
A (35)appropriation account 盈余分配账户 Ig>(m49d
A (36)articles of association 公司章程细则 }*]-jWt1J\
A (37)assets 资产 1iF1GkLEq
A (38)assets cover 资产保障 6T`i/".
A (39)asset value per share 每股资产价值 c{w2Gt!
A (40)associated company 联营公司 $~T4hv :
A (41)attainable standard 可达标准 EXqE~afm2
A (42)attributable profit 可归属利润 "=Me M)K
A (43)audit 审计 >~0Z& d
A (44)audit report 审计报告 IjnU?Bf
A (45)auditing standards 审计准则 `<d }V2rdz
A (46)authorized share capital 额定股本 }@d @3
A (47)available hours 可用小时 lrIe"H@
A (48)avoidable costs 可避免成本 `VguQl_,gA
B (49)back-to-back loan 易币贷款 *\F
~[
B (50)backflush accounting 倒退成本计算 IW] rb/H
B (51)bad debts 坏帐
3/eca
B (52)bad debts ratio 坏帐比率 fe_5LC"
B (53)bank charges 银行手续费 X#
^[<5
B (54)bank overdraft 银行透支 x7 ,5
B (55)bank reconciliation 银行存款调节表 `r 3
B (56)bank statement 银行对账单 uQKT
B (57)bankruptcy 破产 |+D!=
:x
B (58)basis of apportionment 分摊基础 R.<g3"Lm>
B (59)batch 批量 @`9]F7h5W
B (60)batch costing 分批成本计算 '!B&:X)
B (61)beta factor B(市场)风险因素 f]srRYSR
B (62)bill 账单 DZ
tsy!xA
B (63)bill of exchange 汇票 [ub e6
B (64)bill of landing 提单 !R`{ TbN
B (65)bill of materials 用料预计单 l+0oS'`V*L
B (66)bill payable 应付票据 =[ 7A v>
B (67)bill receivable 应收票据 &wDs6xq
B (68)bin card 存货记录卡 FGBbO\</
B (69)bonus 红利 H3-hcx54T
B (70)book-keeping 薄记 N4TV
B (71)Boston classification 波士顿分类 1 [Bk%G@D&
B (72)breakeven chart 保本图 =>~:<X.,
B (73)breakeven point 保本点 3F^Q51:t
B (74)breaking-down time 复位时间 NL+N%2XG7
B (75)budget 预算 E}Uc7G
B (76)budget center 预算中心 J\=*#*rJ1
B (77)budget cost allowance 预算成本折让 'i|YlMFI g
B (78)budget manual 预算手册 /PXzwP_(A
B (79)budget period 预算期间 h^P#{
W!e\
B (80)budgetary control 预算控制 {(Es(Sb}c
B (81)budgeted capacity 预算生产能力 ^E>3|du]O
B (82)burden 制造费用 Q\sK"~@3
B (83)business center 经营中心 ]\HvK CN}
B (84)business entity 营业个体 b4Ekqas
B (85)business unit 经营单位 BDQsP$'6QT
B (86)buy-out management 管理性购买产权 4 s9LB
B (87)by-product 副产品 9QJyZ
C (88)called-up share capital 催缴股本 :e+jU5;]3
C (89)capacity 生产能力 QIFgQ0{
C (90)capacity ratios 生产能力比率 R`-S/C
C (91)capital 资本 <qt|d&
C (92)capital assets pricing model 资本资产计价模式 t4-[Z$n5
C (93)capital commitment 承诺资本 o.`5D%}i
C (94)capital employed 已运用的资本 -MBxl`JU
C (95)capital expenditure 资本支出 a(ZcmYzXU
C (96)capital expenditure authorization 资本支出核准 P@~yx#G
C (97)capital expenditure control 资本支出控制 0jWVp-y
C (98)capital expenditure proposal 资本支出申请 Bk{]g=DO
C (99)capital funding planning 资本基金筹集计划 as=fCuJ
C (100)capital gain 资本收益 P16~Qj
C (101)capital investment appraisal 资本投资评估 `){.+S(5C
C (102)capital maintenance 资本保全 ,|/f`Pl
C (103)capital resource planning 资本资源计划 9%obq/Lb
C (104)capital surplus 资本盈余 "Z+k=~(
C (105)capital turnover 资本周转率 m+$VVn3Z}
C (106)card 记录卡
K3l95he
C (107)cash 现金 */S_
Icf
C (108)cash account 现金账户 sNFlKQ8)Q
C (109)cash book 现金账薄 eS){1
C (110)cash cow 金牛产品 <IW$m!{VG
C (111)cash flow 现金流量 J]r^W)O
C (112)cash discounted 现金贴现 I)HPO,7
C (113)cash flow budget 现金流量预算 .*Qx\,
C (114)cash flow statement 现金流量表 ql
~J8G9
C (115)cash ledger 现金分类账 `uTmw^pZX
C (116)cash limit 现金限额 o^wqFX(Y
C (117)CCA 现时成本会计 3o/[t
C (118)center 中心 p5*jzQ
C (119)changeover time 变更时间 u)Whr@m
C (120)chartered entity 特许经济个体 `">=
C (121)cheque 支票 a?oI>8*
C (122)cheque register 支票登记薄 )=(kBWM
C (123)coin analysis 零钱分类 uhq8
C (124)classification 分类 akTk(
C (125)clock card 工时卡 Z4bNV?OH
C (126)code 代码 "$vRMpW:
C (127)commitment accounting 承诺确认会计 #Bw0,\
C (128)common cost 共同成本 U
#0Cx-E
C (129)company limited by guarantee 有限担保责任公司 (**oRwr%