A (1)ABC 作业基础成本计算 ydMfV-
A (2)absorbed overhead 已吸收制造费用 ~y" ^t@!E
A (3)absorption costing 吸收成本计算 2)T.Ci cx
A (4)account 账户,报表 1kczlTF
A (5)accounting postulate 会计假设 }J+\o~
A (6)accounting series release 会计公告文件 4l?"zv1
A (7)accounting valuation 会计计价 QHPC?a6CD
A (8)account sale 承销清单 lG R6S
A (9)accountability concept 经营责任概念 h(gpqSN
A (10)accountancy 会计职业 d9pZg=$8
A (11)accountant 会计师 dkAY%z two
A (12)accounting 会计 +
0 |d2_]E
A (13)agency cost 代理成本 RxUzJ
A (14)accounting bases 会计基础 X;QhK] Z
A (15)accounting manual 会计手册 #xNXCBl]O
A (16)accounting period 会计期间 vv^(c w>A
A (17)accounting policies 会计方针 js F96X{
A (18)accounting rate of return 会计报酬率 ;oivG)hJl
A (19)accounting reference date 会计参照日 XAb-K?)
A (20)accounting reference period 会计参照期间 /2Qgg`^)
A (21)accrual concept 应计概念 xC
YL3hl
A (22)accrual expenses 应计费用 cIOM}/gqv
A (23)acid test ration 速动比率(酸性测试比率) LgJUMR8vUO
A (24)acquisition 购置 ;S}_/'
A (25)acquisition accounting 收购会计 us >$f20T
A (26)activity based accounting 作业基础成本计算 K!qV82b='{
A (27)adjusting events 调整事项 \{{i:&] H
A (28)administrative expenses 行政管理费 aP` V
A (29)advice note 发货通知 !A=>B=.|D
A (30)amortization 摊销 |YWX.-aeo
A (31)analytical review 分析性检查 xa?
A (32)annual equivalent cost 年度等量成本法 Av,E|C
A (33)annual report and accounts 年度报告和报表 $zD}hO9
A (34)appraisal cost 检验成本 *,#T&M7D
A (35)appropriation account 盈余分配账户 2`nOYK
A (36)articles of association 公司章程细则 &vV_,$
A (37)assets 资产 ,+o*>
fD
A (38)assets cover 资产保障 97\9!)`,
A (39)asset value per share 每股资产价值 Kn4x_9
A (40)associated company 联营公司 ,_!MI+o0
A (41)attainable standard 可达标准 hM~zO1XW
A (42)attributable profit 可归属利润 X~>2iL
A (43)audit 审计 .!yw@kg
A (44)audit report 审计报告 tY0C& u2
A (45)auditing standards 审计准则 s* UO!bH a
A (46)authorized share capital 额定股本 m8NKuhu
A (47)available hours 可用小时 ]x^v;r~
A (48)avoidable costs 可避免成本
B^l
m'/,@
B (49)back-to-back loan 易币贷款 xAJuIR1Hi
B (50)backflush accounting 倒退成本计算 ![hVTZ,hyZ
B (51)bad debts 坏帐 lbnH|;`$]m
B (52)bad debts ratio 坏帐比率 pHv~^L%=
B (53)bank charges 银行手续费 rh$q]
B (54)bank overdraft 银行透支 f) @-X!
B (55)bank reconciliation 银行存款调节表 xq\A TON
B (56)bank statement 银行对账单 Qv/Kb w
N{
B (57)bankruptcy 破产 /><+[\q4LM
B (58)basis of apportionment 分摊基础 V^E.9fs,
B (59)batch 批量 \8iWcqJktN
B (60)batch costing 分批成本计算 rBrJTF:.
B (61)beta factor B(市场)风险因素 6rg?0\A<
B (62)bill 账单 k/mO(i%qi
B (63)bill of exchange 汇票 h+d3 JM
B (64)bill of landing 提单
vY'E+M"+@
B (65)bill of materials 用料预计单 tp?<
e
B (66)bill payable 应付票据 "?(N
B (67)bill receivable 应收票据 =x^b
B (68)bin card 存货记录卡 4.qW
~W{
B (69)bonus 红利 sJB::6+1(|
B (70)book-keeping 薄记 }.74w0~0^
B (71)Boston classification 波士顿分类 7^*[ XH
B (72)breakeven chart 保本图
QX>Pni
B (73)breakeven point 保本点 fLR\@f
B (74)breaking-down time 复位时间 :Miri_l
B (75)budget 预算 j/PNi@
B (76)budget center 预算中心 2SlOqH1
B (77)budget cost allowance 预算成本折让 EH~XN9b
B (78)budget manual 预算手册 iR6w
)
B (79)budget period 预算期间 g1B[RSWv
B (80)budgetary control 预算控制 ! C|VX,w
B (81)budgeted capacity 预算生产能力 *g~\lFX,u
B (82)burden 制造费用 ?R8wm E[w
B (83)business center 经营中心 7-`iI(N<
B (84)business entity 营业个体 fsH=2p
B (85)business unit 经营单位 ?/ Cl
B (86)buy-out management 管理性购买产权 yx&'W_Q@
B (87)by-product 副产品 P8=!/L2?
C (88)called-up share capital 催缴股本 "*N=aHsj
C (89)capacity 生产能力 G~fM!F0
C (90)capacity ratios 生产能力比率 Fg<rz&MR
C (91)capital 资本 64w4i)?eM[
C (92)capital assets pricing model 资本资产计价模式 3r]N\c
C (93)capital commitment 承诺资本 xI b^x=|h
C (94)capital employed 已运用的资本 xv:VW<
C (95)capital expenditure 资本支出 DU=rsePWE
C (96)capital expenditure authorization 资本支出核准 C)8>_PY[M
C (97)capital expenditure control 资本支出控制 YH^h?s
C (98)capital expenditure proposal 资本支出申请 Uf<hzP
C (99)capital funding planning 资本基金筹集计划 >4@/x{{
C (100)capital gain 资本收益 sm>5n_Vw
C (101)capital investment appraisal 资本投资评估 B`i5lD
C (102)capital maintenance 资本保全 FEzjP$
C (103)capital resource planning 资本资源计划 afNqK~
C (104)capital surplus 资本盈余 l1MVC@'pvP
C (105)capital turnover 资本周转率 Ln
C5"
C (106)card 记录卡 K>x+*UPL
C (107)cash 现金 N6wCCXd
C (108)cash account 现金账户 E3==gYCe*
C (109)cash book 现金账薄 j!;y!g
C (110)cash cow 金牛产品 kjVJ!R\
C (111)cash flow 现金流量 D`C#O
7.N
C (112)cash discounted 现金贴现 z-X_O32
C (113)cash flow budget 现金流量预算 b w2KD7
C (114)cash flow statement 现金流量表 d9kN@W
C (115)cash ledger 现金分类账 ^qP}/H[QT
C (116)cash limit 现金限额 \WN,.
C (117)CCA 现时成本会计 :\<D q71
C (118)center 中心
~.H*"
C (119)changeover time 变更时间 eK=<a<tx
C (120)chartered entity 特许经济个体 "x
P2GZ
C (121)cheque 支票 p !
_\a
C (122)cheque register 支票登记薄 !0k'fYCa
C (123)coin analysis 零钱分类 D8S3YdJ
C (124)classification 分类 nnol)|C{5Y
C (125)clock card 工时卡 U81--'@y
C (126)code 代码 gvLzE&V}
C (127)commitment accounting 承诺确认会计 4>I >y@^
C (128)common cost 共同成本 ;ZVT[gi*
C (129)company limited by guarantee 有限担保责任公司 Hz6tk9;w