A (1)ABC 作业基础成本计算 W_ RN@O
A (2)absorbed overhead 已吸收制造费用 G6q*U,
A (3)absorption costing 吸收成本计算 <RJ+f-
A (4)account 账户,报表 0T.kwZ8
A (5)accounting postulate 会计假设 W,bu=2K6
A (6)accounting series release 会计公告文件 TxvvCV^
A (7)accounting valuation 会计计价 @r3,|tkrz
A (8)account sale 承销清单 .
kp3<.
A (9)accountability concept 经营责任概念 |oX1 J<LM
A (10)accountancy 会计职业 bu,xIT ^
A (11)accountant 会计师 b:(t22m#?
A (12)accounting 会计 Hd89./v`:
A (13)agency cost 代理成本 ;X%8I$Ba,
A (14)accounting bases 会计基础 :@#6]W
A (15)accounting manual 会计手册 w"
,ab j
A (16)accounting period 会计期间 u]MQ(@HHF
A (17)accounting policies 会计方针 eZMfn$McJv
A (18)accounting rate of return 会计报酬率 q$7 /X;A
A (19)accounting reference date 会计参照日 FJ{6_=@D
A (20)accounting reference period 会计参照期间 9" cyZO
A (21)accrual concept 应计概念 Ws;X;7tS
A (22)accrual expenses 应计费用 8/ zv3.+[
A (23)acid test ration 速动比率(酸性测试比率)
V @pUU~6R
A (24)acquisition 购置 6wH:jd 9,
A (25)acquisition accounting 收购会计 t`pbEjE0K
A (26)activity based accounting 作业基础成本计算 L|Bjw3K&D
A (27)adjusting events 调整事项 d5 #z\E??
A (28)administrative expenses 行政管理费 q]#j,}cN9
A (29)advice note 发货通知 FE3uNfQs|
A (30)amortization 摊销 c!]Q 0ib6
A (31)analytical review 分析性检查 lQ!( l Ph
A (32)annual equivalent cost 年度等量成本法 N ,nvAM
A (33)annual report and accounts 年度报告和报表 BY>]6SrP
A (34)appraisal cost 检验成本 =k##*%
A (35)appropriation account 盈余分配账户 k%?qN,Cl
A (36)articles of association 公司章程细则
[
@9a
A (37)assets 资产 u]sxX")
A (38)assets cover 资产保障 vf?Xt
A (39)asset value per share 每股资产价值
/>2zKF?
A (40)associated company 联营公司 Xh@;4n
A (41)attainable standard 可达标准 x\a CZ
A (42)attributable profit 可归属利润 dZuPR
A (43)audit 审计 `Ln1g@
A (44)audit report 审计报告 (je`sV
A (45)auditing standards 审计准则 ZD x1v_xr
A (46)authorized share capital 额定股本 kJpr:4;@_
A (47)available hours 可用小时 lY[\eQ
1:
A (48)avoidable costs 可避免成本 Wn&9R
j
B (49)back-to-back loan 易币贷款 hCob^o
B (50)backflush accounting 倒退成本计算 FZtT2Z4
&i
B (51)bad debts 坏帐 R{ UZCFZ
B (52)bad debts ratio 坏帐比率 6f)
7*j~
B (53)bank charges 银行手续费 &Y1RPO41J
B (54)bank overdraft 银行透支 TU q
,
B (55)bank reconciliation 银行存款调节表 &"d
:+!4h
B (56)bank statement 银行对账单 H^<?h6T
B (57)bankruptcy 破产 DWupLJpk;c
B (58)basis of apportionment 分摊基础 z?W kHQ9
B (59)batch 批量 lm|s%
B (60)batch costing 分批成本计算 /Nns3oE
B (61)beta factor B(市场)风险因素 V\=%u<f
B (62)bill 账单 \?[ m%$A
B (63)bill of exchange 汇票 ~(]'ah,
B (64)bill of landing 提单 8 @r>`c
B (65)bill of materials 用料预计单 [~ !9t9+~
B (66)bill payable 应付票据
pER[^LH_)
B (67)bill receivable 应收票据 `a5,5}7v%`
B (68)bin card 存货记录卡 oF_
'<\ly=
B (69)bonus 红利 CEJqo8d s
B (70)book-keeping 薄记 "qoJIwl#q
B (71)Boston classification 波士顿分类 &Z%'xAOGR
B (72)breakeven chart 保本图 p~OX1RBI
B (73)breakeven point 保本点 >N"=10
B (74)breaking-down time 复位时间 (5kL6d2
B (75)budget 预算
q+ka}@
B (76)budget center 预算中心 \ m(>Q
B (77)budget cost allowance 预算成本折让 [ nLd> 2P
B (78)budget manual 预算手册 !eP0b~$/^J
B (79)budget period 预算期间 LBIEG_/m
B (80)budgetary control 预算控制 0s6eF+bs
B (81)budgeted capacity 预算生产能力 ik5"9b-\<
B (82)burden 制造费用 b6g/SIae
B (83)business center 经营中心 *
yGlX[
B (84)business entity 营业个体 ihD|e&
B (85)business unit 经营单位 Ct]?
/
B (86)buy-out management 管理性购买产权 \O
)u' Bu
B (87)by-product 副产品 *~^%s +b
C (88)called-up share capital 催缴股本 U04) XfO;]
C (89)capacity 生产能力 m5 l&
C (90)capacity ratios 生产能力比率 q#`;G,rs
C (91)capital 资本 dTqL[?wH?
C (92)capital assets pricing model 资本资产计价模式 O@>{%u
C (93)capital commitment 承诺资本 L#fS P
C (94)capital employed 已运用的资本 64D4*G Q
C (95)capital expenditure 资本支出 5uU{!JuSa
C (96)capital expenditure authorization 资本支出核准 T#a6X;9P
C (97)capital expenditure control 资本支出控制 lHO.pN `2
C (98)capital expenditure proposal 资本支出申请 4F+G;'JV
C (99)capital funding planning 资本基金筹集计划 pIY3ft\
C (100)capital gain 资本收益 - XB[2h
C (101)capital investment appraisal 资本投资评估 Ni #y=cb
C (102)capital maintenance 资本保全 :@S=0|:j
C (103)capital resource planning 资本资源计划 r@ba1*y0
C (104)capital surplus 资本盈余 H%;pPkIi
C (105)capital turnover 资本周转率 t
