A (1)ABC 作业基础成本计算 9@ :QBe3]
A (2)absorbed overhead 已吸收制造费用 #9q
]jjH E
A (3)absorption costing 吸收成本计算 G4J)o?:m@
A (4)account 账户,报表 +{s -F g
A (5)accounting postulate 会计假设 ,xy$h }g
A (6)accounting series release 会计公告文件 ZP"Xn/L
A (7)accounting valuation 会计计价 byX)4&
A (8)account sale 承销清单 m 8P`n
A (9)accountability concept 经营责任概念 q'`LwAU}
A (10)accountancy 会计职业 'E4}++\
A (11)accountant 会计师 mN1n/LNi
A (12)accounting 会计 ;r95i1a'
A (13)agency cost 代理成本 +sx$%N
A (14)accounting bases 会计基础 e9rgJJ
A (15)accounting manual 会计手册 *m[[>wE
A (16)accounting period 会计期间 Ko %e#q-
A (17)accounting policies 会计方针 VH<-||X/4
A (18)accounting rate of return 会计报酬率 ;~( yv|f6
A (19)accounting reference date 会计参照日 __,F_9M
A (20)accounting reference period 会计参照期间 )^j62uv
A (21)accrual concept 应计概念 B<&g
A (22)accrual expenses 应计费用 0uJ??4N9
A (23)acid test ration 速动比率(酸性测试比率) |_%q@EID
A (24)acquisition 购置 sQLjb8!7
A (25)acquisition accounting 收购会计 %ZGG6Xgw
A (26)activity based accounting 作业基础成本计算 uevhW
A (27)adjusting events 调整事项 F??gVa aj
A (28)administrative expenses 行政管理费 M^.>UZKyl
A (29)advice note 发货通知 ,7SqRY,+
A (30)amortization 摊销 x+,:k=JMT
A (31)analytical review 分析性检查 OF O,5
A (32)annual equivalent cost 年度等量成本法 8T3Nz8Q7
A (33)annual report and accounts 年度报告和报表 }hS$F
A (34)appraisal cost 检验成本 oe[f2?-
A (35)appropriation account 盈余分配账户 b$>1_wTL
A (36)articles of association 公司章程细则 h.5KzC
S
A (37)assets 资产 gm7 [m}
A (38)assets cover 资产保障 xtzkgb,0[
A (39)asset value per share 每股资产价值 SL?YU(a
A (40)associated company 联营公司 nt*K@
A (41)attainable standard 可达标准 7
/XfPF
A (42)attributable profit 可归属利润 Dao=2JB{
A (43)audit 审计 jm,c Vo
A (44)audit report 审计报告 ?$ M:
4mX
A (45)auditing standards 审计准则 @oQ"FLF.
A (46)authorized share capital 额定股本 ;e6-*
A (47)available hours 可用小时 _a zJ>
A (48)avoidable costs 可避免成本 a( SJ5t?-2
B (49)back-to-back loan 易币贷款 "0J;H#Y"#
B (50)backflush accounting 倒退成本计算 zB'_YwW
B (51)bad debts 坏帐 O[ F
B (52)bad debts ratio 坏帐比率 ^#4Ah[:XA
B (53)bank charges 银行手续费 VI?kbqjo
B (54)bank overdraft 银行透支 gPIl:, d(
B (55)bank reconciliation 银行存款调节表 j5rMY=|F
B (56)bank statement 银行对账单 o&>aYlXd
B (57)bankruptcy 破产 @]dv
B (58)basis of apportionment 分摊基础 4++p K;I
B (59)batch 批量 >O~
B (60)batch costing 分批成本计算 X u2+TK
B (61)beta factor B(市场)风险因素 r\FduyOXv
B (62)bill 账单 hpYW1kfQl
B (63)bill of exchange 汇票 X}`39r.
B (64)bill of landing 提单 XzPUll;ZU
B (65)bill of materials 用料预计单 )a<MW66
B (66)bill payable 应付票据 ~"r(PCa@
B (67)bill receivable 应收票据 $.zd,}l@L
B (68)bin card 存货记录卡 ;
KT/;I
B (69)bonus 红利 H/ar:j
B (70)book-keeping 薄记 I/go$@E"
B (71)Boston classification 波士顿分类 ym'!f|9AA
B (72)breakeven chart 保本图 Bv#?
.0Ez;
B (73)breakeven point 保本点 me$nP}%C&
B (74)breaking-down time 复位时间 m+xub*/
B (75)budget 预算 0U?(EJ
B (76)budget center 预算中心
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}~v
B (77)budget cost allowance 预算成本折让
I!T=$Um
B (78)budget manual 预算手册 F12$BKDH
B (79)budget period 预算期间 mQ2=t%
B (80)budgetary control 预算控制 (W?t'J^#
B (81)budgeted capacity 预算生产能力 f(
<O~D
B (82)burden 制造费用 K?>sP%m)
B (83)business center 经营中心 #x \YA#~
B (84)business entity 营业个体 FSYs1Li_C
B (85)business unit 经营单位 M9?f`9
B (86)buy-out management 管理性购买产权 ZtY?X- 4_
B (87)by-product 副产品 $3*y)Ny^
C (88)called-up share capital 催缴股本 u-*z#e_L0
C (89)capacity 生产能力 8\p"V.o>
C (90)capacity ratios 生产能力比率 <MoyL1=
C (91)capital 资本 _%(.OR
C (92)capital assets pricing model 资本资产计价模式 k}!'@
C (93)capital commitment 承诺资本 K9+\Z
C (94)capital employed 已运用的资本 g @NwW&
C (95)capital expenditure 资本支出 gyxC)br
C (96)capital expenditure authorization 资本支出核准 P3v4!tR
C (97)capital expenditure control 资本支出控制 Ok<,_yh
C (98)capital expenditure proposal 资本支出申请 Y++n0sK5<
C (99)capital funding planning 资本基金筹集计划 $GYy[8{:V
C (100)capital gain 资本收益 8Yo;oHk7
C (101)capital investment appraisal 资本投资评估 o>|D
T(Ib
C (102)capital maintenance 资本保全 lv+:
`
C (103)capital resource planning 资本资源计划 .@$A~/ YU
C (104)capital surplus 资本盈余 ,P=.x%
C (105)capital turnover 资本周转率 ?} lqu7S
C (106)card 记录卡 p-H}NQ\
C (107)cash 现金 O^@F?CG :1
C (108)cash account 现金账户 ]}n|5
C (109)cash book 现金账薄 p!DOc8a.\e
C (110)cash cow 金牛产品 s"p\-Z
C (111)cash flow 现金流量 c )=a;_h
C (112)cash discounted 现金贴现 w+a5/i@
C (113)cash flow budget 现金流量预算 \["I.gQ
C (114)cash flow statement 现金流量表 vOv"^
X
C (115)cash ledger 现金分类账 IkO[R1K
C (116)cash limit 现金限额 rP
t
C (117)CCA 现时成本会计 KNR7Igw?}
C (118)center 中心 }KT$J G?
C (119)changeover time 变更时间 +.z
X
?}
C (120)chartered entity 特许经济个体 p{+F{e
C (121)cheque 支票 8fktk?|
C (122)cheque register 支票登记薄 4*HBCzr7[
C (123)coin analysis 零钱分类 b1QH
ZY\g{
C (124)classification 分类 (-`PO]e48
C (125)clock card 工时卡 l gZ9*@d
C (126)code 代码 A5Q4wy`
C (127)commitment accounting 承诺确认会计 I'[;E.KU
C (128)common cost 共同成本 oTrit_@3
C (129)company limited by guarantee 有限担保责任公司 .[Qi4jm>`