A (1)ABC 作业基础成本计算 U .?N
A (2)absorbed overhead 已吸收制造费用 I8*_\Ez
A (3)absorption costing 吸收成本计算 W"j&':xD
A (4)account 账户,报表
mx`QBJ
A (5)accounting postulate 会计假设 vv0A5p8H
A (6)accounting series release 会计公告文件 #{-l(016y
A (7)accounting valuation 会计计价 BYj Eo
A (8)account sale 承销清单 J1P
jMb}
A (9)accountability concept 经营责任概念 a2J01B
A (10)accountancy 会计职业 {4
B{~Qe;
A (11)accountant 会计师 ;2Aqztp
A (12)accounting 会计 VK>ZH^-
A (13)agency cost 代理成本 ~mAv)JK
A (14)accounting bases 会计基础 dk<) \C"
A (15)accounting manual 会计手册 *F:f\9
A (16)accounting period 会计期间 /2 V
A (17)accounting policies 会计方针 )"W__U0
A (18)accounting rate of return 会计报酬率 zfS0M
A (19)accounting reference date 会计参照日 ]70V
A (20)accounting reference period 会计参照期间 D^]g`V*N
A (21)accrual concept 应计概念 [2h4%{R&
A (22)accrual expenses 应计费用 bH6i1c8
A (23)acid test ration 速动比率(酸性测试比率) #8xP,2&zf
A (24)acquisition 购置 !2YvG%t^6
A (25)acquisition accounting 收购会计 v#/k`x\
A (26)activity based accounting 作业基础成本计算 rQE:rVKVh
A (27)adjusting events 调整事项 eI20)t`j
A (28)administrative expenses 行政管理费 *@;Pns]L-
A (29)advice note 发货通知 K+HP2|#6
A (30)amortization 摊销 ] (%EQ[
A (31)analytical review 分析性检查 cp| q
A (32)annual equivalent cost 年度等量成本法 -jXO9Q
A (33)annual report and accounts 年度报告和报表 42E%&DF
A (34)appraisal cost 检验成本 Fa]|Y
A (35)appropriation account 盈余分配账户 pNt,RRoR
A (36)articles of association 公司章程细则 l~",<bTc
A (37)assets 资产 tk]>\}%
A (38)assets cover 资产保障 qYba%g9RN(
A (39)asset value per share 每股资产价值 !>E$2}Q|]
A (40)associated company 联营公司 <V}
ec1
A (41)attainable standard 可达标准 wk+
| }s
A (42)attributable profit 可归属利润 5/w4[d
A (43)audit 审计 $"e$#<g
A (44)audit report 审计报告 :'6vIPN5
A (45)auditing standards 审计准则 E\/J& .
A (46)authorized share capital 额定股本 H6o_*Y
A (47)available hours 可用小时 3UR'*5|'
A (48)avoidable costs 可避免成本 &9j*Y
B (49)back-to-back loan 易币贷款 TUy
25E
B (50)backflush accounting 倒退成本计算
2!kb?
B (51)bad debts 坏帐 b8FSVV
7@
B (52)bad debts ratio 坏帐比率 k-CW?=
B (53)bank charges 银行手续费 a_z1S Z2[
B (54)bank overdraft 银行透支 zW
O!z=
B (55)bank reconciliation 银行存款调节表 IjaFNZZC!
B (56)bank statement 银行对账单 %fJ~3mu
B (57)bankruptcy 破产 bukdyo;l
B (58)basis of apportionment 分摊基础 p;xMudM
B (59)batch 批量 \&XtPQ
B (60)batch costing 分批成本计算 ;Q.'u
B (61)beta factor B(市场)风险因素 P7`RAz
B (62)bill 账单 %4$J.6M
B (63)bill of exchange 汇票 6<t<hP_3O
B (64)bill of landing 提单 U;w|
=vM
B (65)bill of materials 用料预计单 KA/~q"N
B (66)bill payable 应付票据 qh~$AJ9sB
B (67)bill receivable 应收票据 %(}%#-X
B (68)bin card 存货记录卡 o;[cApiQ,2
B (69)bonus 红利 R+&{lc
B (70)book-keeping 薄记 TdKo"H*C
B (71)Boston classification 波士顿分类 Tebu?bj
B (72)breakeven chart 保本图 z
k m#w
B (73)breakeven point 保本点 {3@"}Eh
B (74)breaking-down time 复位时间 QHHj.ZY
B (75)budget 预算 nN'>>'@>
B (76)budget center 预算中心 4R}$P1 E
B (77)budget cost allowance 预算成本折让 =v !'?
B (78)budget manual 预算手册 Ewq7oq5:
B (79)budget period 预算期间 -/ YY.F-
B (80)budgetary control 预算控制 "2_nN]%u-
B (81)budgeted capacity 预算生产能力 WF_24Mw
B (82)burden 制造费用 Wr6y w#
B (83)business center 经营中心 q,>-4Cm
B (84)business entity 营业个体 !QsmT3
B (85)business unit 经营单位 tq.g4X ;_
B (86)buy-out management 管理性购买产权 SdXAL
B (87)by-product 副产品 1$n!
Lj=5
C (88)called-up share capital 催缴股本 !*!i&0QC~R
C (89)capacity 生产能力 SO+J5,)HA
C (90)capacity ratios 生产能力比率 %) /Bl.{}<
C (91)capital 资本 ALi3JU
C (92)capital assets pricing model 资本资产计价模式 BJP^?FUd=,
C (93)capital commitment 承诺资本 0f;`Zj0l8
C (94)capital employed 已运用的资本 LZ4Z]!V
C (95)capital expenditure 资本支出 Uqd2{fji=#
C (96)capital expenditure authorization 资本支出核准 0RF<:9@x2
C (97)capital expenditure control 资本支出控制 K<vb4!9Z9
C (98)capital expenditure proposal 资本支出申请 Hdda/?{b
C (99)capital funding planning 资本基金筹集计划 }JM02R~I
C (100)capital gain 资本收益 ,e@707d`\
C (101)capital investment appraisal 资本投资评估 Q`HG_n@?
C (102)capital maintenance 资本保全 Ksb55cp`
C (103)capital resource planning 资本资源计划 )YPut.
C (104)capital surplus 资本盈余 #9/S2m2\YG
C (105)capital turnover 资本周转率
f)#nXTXeC
C (106)card 记录卡 ;~"#aL50fe
C (107)cash 现金 rPx:o}&<
C (108)cash account 现金账户 A3A"^f$$
C (109)cash book 现金账薄 ?'mi6jFFh
C (110)cash cow 金牛产品 \~#$o34V
C (111)cash flow 现金流量 GmdS~Fhp
C (112)cash discounted 现金贴现 55V&[>|K5
C (113)cash flow budget 现金流量预算 evE$$# 6R
C (114)cash flow statement 现金流量表 !glGW[r/7
C (115)cash ledger 现金分类账 ' p!\[*e
C (116)cash limit 现金限额 l~#%j( Yo
C (117)CCA 现时成本会计 &d 6
C (118)center 中心 pI
gjo>K
C (119)changeover time 变更时间 #vPf$y6jCI
C (120)chartered entity 特许经济个体 v"V?
C (121)cheque 支票 AkX8v66:
C (122)cheque register 支票登记薄 (;2]`D [x
C (123)coin analysis 零钱分类 0#!Z1:Y
C (124)classification 分类 .]LP327u
C (125)clock card 工时卡 v]U0@#/p
C (126)code 代码 _8s1Wh G
C (127)commitment accounting 承诺确认会计 gVN&?`k*?
C (128)common cost 共同成本 *GC9o/
C (129)company limited by guarantee 有限担保责任公司 ~IS3i'bh