A (1)ABC 作业基础成本计算 ER-Xd9R
A (2)absorbed overhead 已吸收制造费用
MY\mo,#
A (3)absorption costing 吸收成本计算 Xo(W\Pes
A (4)account 账户,报表 xzz@Wc^_
A (5)accounting postulate 会计假设 jX' pUO
A (6)accounting series release 会计公告文件 ()8=U_BFz
A (7)accounting valuation 会计计价 >op/<?<
A (8)account sale 承销清单 n&]J-^Tx
A (9)accountability concept 经营责任概念 0)PZS>
A (10)accountancy 会计职业 0Z((cI\J
A (11)accountant 会计师 SK/}bZ;f
A (12)accounting 会计 f]2gjQHM
A (13)agency cost 代理成本 S+6YD0
A (14)accounting bases 会计基础 yTbtS-
A (15)accounting manual 会计手册 [Z'4YXS
A (16)accounting period 会计期间 K4Nz I9@
A (17)accounting policies 会计方针 H.n|zGQTB
A (18)accounting rate of return 会计报酬率 gBI?dw
A (19)accounting reference date 会计参照日 u
U$/4{
A (20)accounting reference period 会计参照期间 ZA_~o
#0%
A (21)accrual concept 应计概念 ;CL
^2{
A (22)accrual expenses 应计费用 uVZm9Sp
A (23)acid test ration 速动比率(酸性测试比率) z-0
N/?x1
A (24)acquisition 购置 # 6?2 2Os
A (25)acquisition accounting 收购会计 26_PFHQu4
A (26)activity based accounting 作业基础成本计算 Z^mIGy}
A (27)adjusting events 调整事项 R. ryy
A (28)administrative expenses 行政管理费 23;\l
A (29)advice note 发货通知 OB(~zUe.R
A (30)amortization 摊销 WpI5C,3Z!l
A (31)analytical review 分析性检查 |`wJ
{-
A (32)annual equivalent cost 年度等量成本法 r
!>=G%
A (33)annual report and accounts 年度报告和报表 $1 Z3yb^
A (34)appraisal cost 检验成本 \n#l+R23
A (35)appropriation account 盈余分配账户 3e;K5qSeo/
A (36)articles of association 公司章程细则 b1e)w?n
A (37)assets 资产 75Bn p9
A (38)assets cover 资产保障 M tDJ1I%
A (39)asset value per share 每股资产价值 s5d[sx
A (40)associated company 联营公司 Bt\V1 )
A (41)attainable standard 可达标准 ;rCCkA6
A (42)attributable profit 可归属利润 kmfz.:j{
A (43)audit 审计 'i/"D8
A (44)audit report 审计报告 'HvW&~i(
A (45)auditing standards 审计准则 CS"k0V44}
A (46)authorized share capital 额定股本 +x:VIi
A (47)available hours 可用小时 NlG!_D"(y
A (48)avoidable costs 可避免成本 #eI`l`}
B (49)back-to-back loan 易币贷款 T5-'|+
B (50)backflush accounting 倒退成本计算 oFGgr2Re
B (51)bad debts 坏帐 [S`Fm>,
B (52)bad debts ratio 坏帐比率 99q$>nx,w
B (53)bank charges 银行手续费 k
|_
>I
B (54)bank overdraft 银行透支 %%O_:@9x,
B (55)bank reconciliation 银行存款调节表 =PBJ+"DQs
B (56)bank statement 银行对账单 #DTBdBh?I
B (57)bankruptcy 破产 =U~\iJ
B (58)basis of apportionment 分摊基础 R&R{I/;i*.
B (59)batch 批量 G! ryW4
B (60)batch costing 分批成本计算 )i.\q
B (61)beta factor B(市场)风险因素 |-AR)Smt
B (62)bill 账单 !%C&hH\
B (63)bill of exchange 汇票 /z,+W9`
B (64)bill of landing 提单 a<D]Gz^h
B (65)bill of materials 用料预计单 8\Z/mU*4
B (66)bill payable 应付票据 $J:~jY/J
B (67)bill receivable 应收票据 <_Po/a!c3
B (68)bin card 存货记录卡
fAR0GOI
B (69)bonus 红利 j7&0ckN&G
B (70)book-keeping 薄记 Cd'SPaR
B (71)Boston classification 波士顿分类 OEN'c0;5
B (72)breakeven chart 保本图 kObgoMT<[
B (73)breakeven point 保本点 $0E_4#kwB
B (74)breaking-down time 复位时间 Tq.%_/@M<
B (75)budget 预算 Zo(QU5m0
B (76)budget center 预算中心 O~g0 R6M6e
B (77)budget cost allowance 预算成本折让 w`0r`\#V/
B (78)budget manual 预算手册 ] yXrD`J!
B (79)budget period 预算期间 ?jBh=X\]:
B (80)budgetary control 预算控制 3WdANR
B (81)budgeted capacity 预算生产能力 .mS'c#~5Y
B (82)burden 制造费用 |a Ht6F
B (83)business center 经营中心 $3n@2 N`
B (84)business entity 营业个体 X=OJgyO/
B (85)business unit 经营单位
}NJ? .Y
B (86)buy-out management 管理性购买产权 d `+cNKf
B (87)by-product 副产品 V$ss[fX
C (88)called-up share capital 催缴股本 u%Yr&u
C (89)capacity 生产能力 _\xd]~ELj
C (90)capacity ratios 生产能力比率 %g&i.2v
C (91)capital 资本 e_pyjaY!s
C (92)capital assets pricing model 资本资产计价模式 IC7S
+v
C (93)capital commitment 承诺资本 AfW9;{j&I
C (94)capital employed 已运用的资本 9L
xj
]W2^
C (95)capital expenditure 资本支出 E
:Y
*;
C (96)capital expenditure authorization 资本支出核准 Aa/lKiiz
C (97)capital expenditure control 资本支出控制 eqE%ofW
C (98)capital expenditure proposal 资本支出申请 5zBsu lRt
C (99)capital funding planning 资本基金筹集计划 DPsf]
C (100)capital gain 资本收益 _-I 0f##.
C (101)capital investment appraisal 资本投资评估 KuO5`
C (102)capital maintenance 资本保全 "&/&v
C (103)capital resource planning 资本资源计划 ^Ru/7pw5
C (104)capital surplus 资本盈余 Q:B :
C (105)capital turnover 资本周转率 0SziTM
C (106)card 记录卡 V qW(S1w
C (107)cash 现金 A5ps|zidI
C (108)cash account 现金账户 /\9X0a2h|E
C (109)cash book 现金账薄 BqKh&m
C (110)cash cow 金牛产品 vb.`rj6
C (111)cash flow 现金流量 .sDVBT'%
C (112)cash discounted 现金贴现 l0$
+)FKd
C (113)cash flow budget 现金流量预算 UI 7JMeV
C (114)cash flow statement 现金流量表 D
jjG?(1
C (115)cash ledger 现金分类账 [
Q6v #I
C (116)cash limit 现金限额 `QlChxd
C (117)CCA 现时成本会计 b|*A%?m
C (118)center 中心 8W"~>7/>D
C (119)changeover time 变更时间 ~l@SGHx
C (120)chartered entity 特许经济个体
:RW0<
C (121)cheque 支票 <zK9J?ZQW>
C (122)cheque register 支票登记薄 *5#Y[c
C (123)coin analysis 零钱分类
jibrSz
C (124)classification 分类 %!HmtpS
C (125)clock card 工时卡 5xHl6T+
C (126)code 代码 &6E^<v?]
C (127)commitment accounting 承诺确认会计 p'
FYK|
C (128)common cost 共同成本 bd2"k;H<o
C (129)company limited by guarantee 有限担保责任公司 k]"Rg2>%