A (1)ABC 作业基础成本计算 Q0*E&;|
A (2)absorbed overhead 已吸收制造费用 !~^2Mu(X
A (3)absorption costing 吸收成本计算 y"?`MzcJ0
A (4)account 账户,报表 G<Z}G8FW^
A (5)accounting postulate 会计假设 j/V_h'}
A (6)accounting series release 会计公告文件 D5zc{) /
A (7)accounting valuation 会计计价 &BVUK"}P
A (8)account sale 承销清单 %<i sdvF
A (9)accountability concept 经营责任概念 &{)<Q(g
A (10)accountancy 会计职业 !D22HS
v(w
A (11)accountant 会计师 T!
}G51
A (12)accounting 会计 <Qq
{&,Le
A (13)agency cost 代理成本 AArLNXzVW
A (14)accounting bases 会计基础 E2hsSqsu=
A (15)accounting manual 会计手册 vbJ<|#|r-
A (16)accounting period 会计期间 BKFO^
A (17)accounting policies 会计方针 Z<U,]iZB
A (18)accounting rate of return 会计报酬率 ;QZG<
A (19)accounting reference date 会计参照日 ,7nu;fOT[
A (20)accounting reference period 会计参照期间 >iyNZ]."\
A (21)accrual concept 应计概念 \Y xG
A (22)accrual expenses 应计费用 @= <
{_p
A (23)acid test ration 速动比率(酸性测试比率) %6ckau1_;
A (24)acquisition 购置 +:A `e+\
A (25)acquisition accounting 收购会计 ]H`wE_2tu
A (26)activity based accounting 作业基础成本计算 t/i*.>7
A (27)adjusting events 调整事项 GTs,?t16/
A (28)administrative expenses 行政管理费 {\Pk;M{Y&
A (29)advice note 发货通知 Zf M]A)
A (30)amortization 摊销 m?-)SA
A (31)analytical review 分析性检查 '{`KYKLP+
A (32)annual equivalent cost 年度等量成本法 rEr=Mi2
A (33)annual report and accounts 年度报告和报表 ^%oH LsY9
A (34)appraisal cost 检验成本 p5In9s
A (35)appropriation account 盈余分配账户
u7!gF&tA
A (36)articles of association 公司章程细则 (~|)Gmq2
A (37)assets 资产 qMaO1cE\
A (38)assets cover 资产保障 ,|f=2t+5X
A (39)asset value per share 每股资产价值 8;M,l2pmR{
A (40)associated company 联营公司 ]W3u~T*
A (41)attainable standard 可达标准 TjpyU:R,&|
A (42)attributable profit 可归属利润 O!PGZuF
A (43)audit 审计 8] LF{Obz[
A (44)audit report 审计报告 D(z#)oDr
A (45)auditing standards 审计准则 :7@[=n
A (46)authorized share capital 额定股本 l_yy;e
A (47)available hours 可用小时 2<7pe@c98
A (48)avoidable costs 可避免成本 d 6Y9D=O
B (49)back-to-back loan 易币贷款 X&Oo[Z
B (50)backflush accounting 倒退成本计算 03?ADjO
B (51)bad debts 坏帐 S5|7D[*
B (52)bad debts ratio 坏帐比率 pyf'
_
B (53)bank charges 银行手续费 <mX5VGY9^
B (54)bank overdraft 银行透支 #h ud_
B (55)bank reconciliation 银行存款调节表 t{,$?}
B (56)bank statement 银行对账单 1uo |a
B (57)bankruptcy 破产 hMupQDv/I
B (58)basis of apportionment 分摊基础 W3l[a^1d
B (59)batch 批量 9#H0|zL
B (60)batch costing 分批成本计算 +sJ{9# 6
B (61)beta factor B(市场)风险因素 '4{@F~fu
B (62)bill 账单 /{({f?k<\/
B (63)bill of exchange 汇票 padV|hF3(e
B (64)bill of landing 提单 QeY+imM
B (65)bill of materials 用料预计单 52^3N>X4X
B (66)bill payable 应付票据 aT/2rMKPF
B (67)bill receivable 应收票据 ?23J(;)s
B (68)bin card 存货记录卡 hgZvti
B (69)bonus 红利 !/`AM<`o
B (70)book-keeping 薄记 VK4UhN2
B (71)Boston classification 波士顿分类 0MT?}D&TL
B (72)breakeven chart 保本图 =ZHN]PP
B (73)breakeven point 保本点 t<`wK8)
B (74)breaking-down time 复位时间 lC*xyOK
B (75)budget 预算 +;H=_~b
B (76)budget center 预算中心 -/3h&g
B (77)budget cost allowance 预算成本折让 #WA7
}tHb
B (78)budget manual 预算手册 0gyvRM@ x[
B (79)budget period 预算期间 OL=X&Vaf<
B (80)budgetary control 预算控制 [YQtX_;w
B (81)budgeted capacity 预算生产能力 ~m R^j
B (82)burden 制造费用 !
}A`6z
B (83)business center 经营中心 ?:q"qwt$F
B (84)business entity 营业个体 @"cnPLh&
B (85)business unit 经营单位 D _\HX9
B (86)buy-out management 管理性购买产权 depCqz@
B (87)by-product 副产品 0?R$>=u
C (88)called-up share capital 催缴股本 Uq=Rz8hLM
C (89)capacity 生产能力 qZQm*q(jM
C (90)capacity ratios 生产能力比率 (*2
6aMp
C (91)capital 资本 Yy!G?>hC
C (92)capital assets pricing model 资本资产计价模式 _2k<MiqCD[
C (93)capital commitment 承诺资本 b5p;)#
C (94)capital employed 已运用的资本 $sL+k 'dY
C (95)capital expenditure 资本支出 >yyu:dk-;
C (96)capital expenditure authorization 资本支出核准 .&=\
*cZc
C (97)capital expenditure control 资本支出控制 q89yW)XG
C (98)capital expenditure proposal 资本支出申请 r& RJ'z
C (99)capital funding planning 资本基金筹集计划 NVVAh5R
C (100)capital gain 资本收益 WnQ'I=E#~
C (101)capital investment appraisal 资本投资评估 qvsfU*wo?
C (102)capital maintenance 资本保全 D9(4%^HxV1
C (103)capital resource planning 资本资源计划 _ru<1n[4~
C (104)capital surplus 资本盈余 VQ~eg wJL
C (105)capital turnover 资本周转率 EZ Q!~
C (106)card 记录卡 d6W&u~
C (107)cash 现金 Ux,dj8=o
C (108)cash account 现金账户 N}|1oQkjf
C (109)cash book 现金账薄 v@X[0J_8
C (110)cash cow 金牛产品 RplcM%YJn
C (111)cash flow 现金流量 EY1L5Ba.
C (112)cash discounted 现金贴现 6{Bvl[mhI
C (113)cash flow budget 现金流量预算 $YBH;^#
C (114)cash flow statement 现金流量表 aBF<it>
C (115)cash ledger 现金分类账 +'e3YF+'
C (116)cash limit 现金限额 j{5oXW
C (117)CCA 现时成本会计 d{^K8T3
C (118)center 中心 I#yd/d5^
C (119)changeover time 变更时间 ?!34qh
C (120)chartered entity 特许经济个体 Qe<c@i"
C (121)cheque 支票 7
dG_E]&
C (122)cheque register 支票登记薄 |qk%UN<
C (123)coin analysis 零钱分类 D@mqfi(x
C (124)classification 分类 zpcm`z
C (125)clock card 工时卡 Yh%
C (126)code 代码 $L"-JNS
C (127)commitment accounting 承诺确认会计 {XS2<!D
C (128)common cost 共同成本 atFu
KYI
C (129)company limited by guarantee 有限担保责任公司 X<"#=u(