A (1)ABC 作业基础成本计算 lQWBCJ8y
A (2)absorbed overhead 已吸收制造费用 oJh"@6u6K
A (3)absorption costing 吸收成本计算 gX_SKy
A (4)account 账户,报表 ~{$L9;x
A (5)accounting postulate 会计假设 t| _{;!^
A (6)accounting series release 会计公告文件 mVt3WZa
A (7)accounting valuation 会计计价 ?;_O
9
A (8)account sale 承销清单 xvB8YW"
A (9)accountability concept 经营责任概念 *t]v}ZV*
A (10)accountancy 会计职业 <n\i>A3`,S
A (11)accountant 会计师 m d_g}N(C
A (12)accounting 会计 -zdmr"CA
A (13)agency cost 代理成本 G%$}WA]|
A (14)accounting bases 会计基础 SwX@I6huM
A (15)accounting manual 会计手册 :xtT
)w
A (16)accounting period 会计期间 n>S2}y
A (17)accounting policies 会计方针 9OfU7_m
A (18)accounting rate of return 会计报酬率 zQ
_z7FJCB
A (19)accounting reference date 会计参照日 2eHx"Ha
A (20)accounting reference period 会计参照期间 :T5A84/C
A (21)accrual concept 应计概念 y]
y9'5_
A (22)accrual expenses 应计费用
[83>T ,
A (23)acid test ration 速动比率(酸性测试比率) f7
wmw2
A (24)acquisition 购置
Cx,-_
A (25)acquisition accounting 收购会计 l
CHo+>\Z
A (26)activity based accounting 作业基础成本计算
%jTw
A (27)adjusting events 调整事项 E>"8/
A (28)administrative expenses 行政管理费 J)KnE2dw5
A (29)advice note 发货通知 n$xszuNJ`
A (30)amortization 摊销 \C7q4p?8
A (31)analytical review 分析性检查 Qh8C,"a
A (32)annual equivalent cost 年度等量成本法 h;nQxmJ9
A (33)annual report and accounts 年度报告和报表 =|"=l1
A (34)appraisal cost 检验成本 nd.hHQ
A (35)appropriation account 盈余分配账户 Bq;1^gtpe
A (36)articles of association 公司章程细则 C99&L3bz^(
A (37)assets 资产 DN<M?u]
A (38)assets cover 资产保障 }#bZ8tm&
A (39)asset value per share 每股资产价值 !=y Q)l2
A (40)associated company 联营公司 /?U!y?t&@
A (41)attainable standard 可达标准 %N1"*</q
A (42)attributable profit 可归属利润 e5 3,Rqi)@
A (43)audit 审计 %/!+(7
D
A (44)audit report 审计报告 kV+ R5R
A (45)auditing standards 审计准则 Sc{Tq\t;%
A (46)authorized share capital 额定股本 tgB=vIw?3
A (47)available hours 可用小时 *6P'q4)
A (48)avoidable costs 可避免成本 &(7$&Q
B (49)back-to-back loan 易币贷款 p#=;)1
B (50)backflush accounting 倒退成本计算 ^cn@?k((A
B (51)bad debts 坏帐 "k, K ~@}
B (52)bad debts ratio 坏帐比率 4DM*^=9E
B (53)bank charges 银行手续费 x,uBJ
B (54)bank overdraft 银行透支 Yv=g^tw
B (55)bank reconciliation 银行存款调节表 [T]Bf o
B (56)bank statement 银行对账单 SBL+e]P
B (57)bankruptcy 破产 |6*Va%LYO-
B (58)basis of apportionment 分摊基础 A_F0\ EN*
B (59)batch 批量 7>mhK7l
B (60)batch costing 分批成本计算 D2]ZMDL.
B (61)beta factor B(市场)风险因素 K~3Ebr
B (62)bill 账单 &F`L}#oL&
B (63)bill of exchange 汇票 61>f(?s
B (64)bill of landing 提单 AqqHD=Yp
B (65)bill of materials 用料预计单 WUY,. 8
B (66)bill payable 应付票据 gwq`_/d}
B (67)bill receivable 应收票据 URQ@=W7
B (68)bin card 存货记录卡 cmIT$?J
B (69)bonus 红利 ;W~4L+e
B (70)book-keeping 薄记 ~1ps7[
B (71)Boston classification 波士顿分类 o3\,gzJ
B (72)breakeven chart 保本图 cd&B?\I
B (73)breakeven point 保本点 &?r*p0MQC
B (74)breaking-down time 复位时间 =y<0UU
B (75)budget 预算 )cKj iXn
B (76)budget center 预算中心 Gk 6fO
B (77)budget cost allowance 预算成本折让 > Y]_K
B (78)budget manual 预算手册 GMe0;StT
B (79)budget period 预算期间 BV1u,<T"
B (80)budgetary control 预算控制 @ t|3gF$X
B (81)budgeted capacity 预算生产能力 5u
s^B8Q
B (82)burden 制造费用 sZwZWD'
B (83)business center 经营中心 bBG/gQ
B (84)business entity 营业个体 Bj=@&;
B (85)business unit 经营单位 j/'
g$
B (86)buy-out management 管理性购买产权 wHWma)}-z
B (87)by-product 副产品 ~QCA -Yud
C (88)called-up share capital 催缴股本 Oq}ip
C (89)capacity 生产能力 D:)~%wu Lt
C (90)capacity ratios 生产能力比率 vcM~i^24)
C (91)capital 资本 #<]Iz'\`
C (92)capital assets pricing model 资本资产计价模式 <r3Jf}%tT
C (93)capital commitment 承诺资本 |(&oI(l5K
C (94)capital employed 已运用的资本 xG w?'\
C (95)capital expenditure 资本支出 _aY.
C (96)capital expenditure authorization 资本支出核准 :G0+;[?N
C (97)capital expenditure control 资本支出控制 J?,?fqb
C (98)capital expenditure proposal 资本支出申请 -f 4>MG
C (99)capital funding planning 资本基金筹集计划 ^}hZ'<PK
C (100)capital gain 资本收益 ;:?*t{r4#
C (101)capital investment appraisal 资本投资评估 Pt(tRH B
C (102)capital maintenance 资本保全 yfC2^#9 Zu
C (103)capital resource planning 资本资源计划 %Co
b(C&}
C (104)capital surplus 资本盈余 *l{4lu
C (105)capital turnover 资本周转率 XECikld>
C (106)card 记录卡 K-6p'|
C (107)cash 现金 P#v^"}.Wd
C (108)cash account 现金账户 9cz )f\
C (109)cash book 现金账薄 g}YToOs
C (110)cash cow 金牛产品 .*:h9AE7vo
C (111)cash flow 现金流量 jr:drzr{
I
C (112)cash discounted 现金贴现 QY6O(=
C (113)cash flow budget 现金流量预算 P8IRH#ED
C (114)cash flow statement 现金流量表 6&mWIk^VC
C (115)cash ledger 现金分类账 eVrNYa1>H
C (116)cash limit 现金限额 Q K j1yG0i
C (117)CCA 现时成本会计 V(DjF=8
C (118)center 中心 hg4J2
m
C (119)changeover time 变更时间 /k)
NP
C (120)chartered entity 特许经济个体 {zu/tCq?
C (121)cheque 支票 K k`<f d
C (122)cheque register 支票登记薄 [WYJrk.
C (123)coin analysis 零钱分类 ;AltNGcM
C (124)classification 分类 F'XlJ M
C (125)clock card 工时卡 WSS(Bm|B
C (126)code 代码 GRy4cb2
C (127)commitment accounting 承诺确认会计 GBW 7Y
C (128)common cost 共同成本 @BXaA0F4
C (129)company limited by guarantee 有限担保责任公司 `BpCRKTG