A (1)ABC 作业基础成本计算 v]BMET[w
A (2)absorbed overhead 已吸收制造费用 XDq*nA8#5B
A (3)absorption costing 吸收成本计算 W RVm^
A (4)account 账户,报表 eMDraJv@
A (5)accounting postulate 会计假设 T>s3s5Y
A (6)accounting series release 会计公告文件 C9FQo7
A (7)accounting valuation 会计计价 @C6.~OiP
A (8)account sale 承销清单 J;7O`5J
A (9)accountability concept 经营责任概念 <f`G@
A (10)accountancy 会计职业 421ol
A (11)accountant 会计师 [P746b_\e
A (12)accounting 会计 nc.X+dx:
A (13)agency cost 代理成本 j]5bs*G
A (14)accounting bases 会计基础 )%&~CW+
A (15)accounting manual 会计手册 &\GB_UA
A (16)accounting period 会计期间 [D%5
Fh\0
A (17)accounting policies 会计方针 4&([<gyR<
A (18)accounting rate of return 会计报酬率 S-k:+ 4
A (19)accounting reference date 会计参照日 cp>1b8l6?
A (20)accounting reference period 会计参照期间 IXef}%1N?
A (21)accrual concept 应计概念 R7d4
5Wl
A (22)accrual expenses 应计费用 ];1Mg
A (23)acid test ration 速动比率(酸性测试比率) :;]iUjiC8
A (24)acquisition 购置 Ljjuf=]
A (25)acquisition accounting 收购会计 uDpCW}
A (26)activity based accounting 作业基础成本计算 W{(q7>g
A (27)adjusting events 调整事项 /^<Uy3F[p
A (28)administrative expenses 行政管理费 [<M~6]
A (29)advice note 发货通知 YCd[s[
A (30)amortization 摊销 rt[w
yz8
A (31)analytical review 分析性检查 qE&R.I!o
A (32)annual equivalent cost 年度等量成本法 3KW4 ]qo~
A (33)annual report and accounts 年度报告和报表 g",htYoEnj
A (34)appraisal cost 检验成本 F"<TV&xf
A (35)appropriation account 盈余分配账户 %nfaU~IqK
A (36)articles of association 公司章程细则 ^xwnX=Np
A (37)assets 资产 ]hL`HP
A (38)assets cover 资产保障 mew,S)dq!
A (39)asset value per share 每股资产价值 '=2/0-;Jf
A (40)associated company 联营公司 3,<$z1Jm
A (41)attainable standard 可达标准 @Js^=G2
A (42)attributable profit 可归属利润 $Dm2>:Dmt
A (43)audit 审计 'dstAlt?
A (44)audit report 审计报告 ;L458fYs
A (45)auditing standards 审计准则 cn$o$:tW
A (46)authorized share capital 额定股本 =k\V~8X
Z
A (47)available hours 可用小时 r{T}pc>^
A (48)avoidable costs 可避免成本 U\
Et
B (49)back-to-back loan 易币贷款 YxUC.2V|7$
B (50)backflush accounting 倒退成本计算 LzW8)<N
B (51)bad debts 坏帐 z_^Vgb]
B (52)bad debts ratio 坏帐比率 :d
ts>
B (53)bank charges 银行手续费 O:Ixy?b;Z
B (54)bank overdraft 银行透支 ShV#XnQ
B (55)bank reconciliation 银行存款调节表 z
Mf.
B (56)bank statement 银行对账单 M ;\iL?,
B (57)bankruptcy 破产 uoM;p'
B (58)basis of apportionment 分摊基础 .MzVc42<
B (59)batch 批量 '*~_!lE5
B (60)batch costing 分批成本计算 Oist>A$Z
B (61)beta factor B(市场)风险因素 (HW!!xM
B (62)bill 账单 x"9e eB,
B (63)bill of exchange 汇票 '
R!pc
B (64)bill of landing 提单 Qt@_C*,P
B (65)bill of materials 用料预计单 \L"Vx9xT
B (66)bill payable 应付票据 7)`U%
}R
B (67)bill receivable 应收票据 i*Wekr3Wo
B (68)bin card 存货记录卡 bZE;}d
B (69)bonus 红利 4Y)rgLFj
B (70)book-keeping 薄记 GEdWpYKS-`
B (71)Boston classification 波士顿分类 LK}Ih@f
B (72)breakeven chart 保本图 3:Mq40]x
B (73)breakeven point 保本点 .S l{m[nV8
B (74)breaking-down time 复位时间 n\v;4ly^
B (75)budget 预算 `m.).Hda
B (76)budget center 预算中心 {hzU
B (77)budget cost allowance 预算成本折让 f.%mp$~T
B (78)budget manual 预算手册 Pd<s#
B (79)budget period 预算期间 l$PSID
B (80)budgetary control 预算控制 s\k4<d5
B (81)budgeted capacity 预算生产能力 sO,%Ok1
B (82)burden 制造费用 5,I|beM
B (83)business center 经营中心 3 %ppvvQ
B (84)business entity 营业个体 mIK-a{?G
B (85)business unit 经营单位 hmRnr=2N
B (86)buy-out management 管理性购买产权 '@$YX*[
B (87)by-product 副产品 /!l$Y?
C (88)called-up share capital 催缴股本 {{G`0i2KV
C (89)capacity 生产能力 KxZO.>,
C (90)capacity ratios 生产能力比率 4&}V3"lg
C (91)capital 资本 vdn`PS'#
C (92)capital assets pricing model 资本资产计价模式 _(K )(&
C (93)capital commitment 承诺资本 b) k\?'j
C (94)capital employed 已运用的资本 9w^lRbn
C (95)capital expenditure 资本支出 TN xl?5:
C (96)capital expenditure authorization 资本支出核准 p(jY2&g
C (97)capital expenditure control 资本支出控制 yJCqP=
C (98)capital expenditure proposal 资本支出申请 Kw`{B3"
C (99)capital funding planning 资本基金筹集计划 MM}lW-q;
C (100)capital gain 资本收益 G E=J Y
C (101)capital investment appraisal 资本投资评估 oNyVRH ZH
C (102)capital maintenance 资本保全 eI+<^p_j2
C (103)capital resource planning 资本资源计划 iP7
Cku}l
C (104)capital surplus 资本盈余 #H'j;=]:
C (105)capital turnover 资本周转率 O_zW/#
C (106)card 记录卡 ,g.*Mx`-
C (107)cash 现金 Z*+0gJ<Y
C (108)cash account 现金账户 !Ez5@
C (109)cash book 现金账薄 `&\jOve
C (110)cash cow 金牛产品 WR&>AOWAD
C (111)cash flow 现金流量 4pvT?s>68
C (112)cash discounted 现金贴现 y9K U&