A (1)ABC 作业基础成本计算
!$<Kp6
A (2)absorbed overhead 已吸收制造费用 c)c_Qv
A (3)absorption costing 吸收成本计算 .GWN~iR(
A (4)account 账户,报表 ,I:[-|Q
A (5)accounting postulate 会计假设 _S CY e
A (6)accounting series release 会计公告文件 jH<,d
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A (7)accounting valuation 会计计价 ,2P/[ :
A (8)account sale 承销清单 C#RueDa.
A (9)accountability concept 经营责任概念 4v2JrC;
A (10)accountancy 会计职业
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A (11)accountant 会计师
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A (12)accounting 会计 u(JuU/U
A (13)agency cost 代理成本 s:I 8~Cc
A (14)accounting bases 会计基础 -o5
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A (15)accounting manual 会计手册 eQIS`T
A (16)accounting period 会计期间 EW/N H&{
A (17)accounting policies 会计方针 ^[v>B@p*{
A (18)accounting rate of return 会计报酬率 }MtORqK
A (19)accounting reference date 会计参照日 ac8su0
A (20)accounting reference period 会计参照期间 >"Zn#
FY
A (21)accrual concept 应计概念 nFwdW@E9
A (22)accrual expenses 应计费用 J$-1odL0Z
A (23)acid test ration 速动比率(酸性测试比率) i'}"5O+
A (24)acquisition 购置 z]j_,3Hff
A (25)acquisition accounting 收购会计 ;`Z>^.CB
A (26)activity based accounting 作业基础成本计算 r$%,k*X^
k
A (27)adjusting events 调整事项 ZT+{8,
A (28)administrative expenses 行政管理费 b)T6%2
A (29)advice note 发货通知 Gz7,g
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A (30)amortization 摊销 Dc] J3r
A (31)analytical review 分析性检查 Htep3Ol3
A (32)annual equivalent cost 年度等量成本法 rEs!gG
NN
A (33)annual report and accounts 年度报告和报表 A64c,Uv
A (34)appraisal cost 检验成本 NSQ)lSW,;
A (35)appropriation account 盈余分配账户 s+v$sF
A (36)articles of association 公司章程细则 #:Ukv?
A (37)assets 资产 AS lmW@/9v
A (38)assets cover 资产保障 1119Y eL
A (39)asset value per share 每股资产价值 =HMuAUa.
A (40)associated company 联营公司 0p'g+ 2
A (41)attainable standard 可达标准 ^;@!\Rc
A (42)attributable profit 可归属利润 }m S
+%w"j
A (43)audit 审计 )7WLbj!M
A (44)audit report 审计报告 q4Y'yp`?K;
A (45)auditing standards 审计准则 r1sA^2g.
A (46)authorized share capital 额定股本 pzU:AUW
A (47)available hours 可用小时 )(yKm/50
A (48)avoidable costs 可避免成本 `U{#;
B (49)back-to-back loan 易币贷款 >9[wjB2?}
B (50)backflush accounting 倒退成本计算 _ sBFs.o
B (51)bad debts 坏帐 &p=(0$0&-
B (52)bad debts ratio 坏帐比率 :oJ!9\5
B (53)bank charges 银行手续费 Y7`Dx'x
B (54)bank overdraft 银行透支 H#QPcp@
B (55)bank reconciliation 银行存款调节表 %i&\X[
B (56)bank statement 银行对账单 MA v-#
B (57)bankruptcy 破产 qx}*L'xB
B (58)basis of apportionment 分摊基础 lsVg'k/Z!
B (59)batch 批量 pFEU^]V3*
B (60)batch costing 分批成本计算 Rz33_ qA
B (61)beta factor B(市场)风险因素 C3; d.KlV
B (62)bill 账单 4*Z>-<W=
B (63)bill of exchange 汇票 sA+( |cEh
B (64)bill of landing 提单 83Fmu/(
B (65)bill of materials 用料预计单 ZMch2 U8
B (66)bill payable 应付票据 'zuA3$SR
B (67)bill receivable 应收票据 ;AT~?o`n
B (68)bin card 存货记录卡 !XY}\zKq
B (69)bonus 红利 K Z0%J5
B (70)book-keeping 薄记 >F/5`=/'h
B (71)Boston classification 波士顿分类 )lVplAhZD
B (72)breakeven chart 保本图 $"Nqto~
B (73)breakeven point 保本点 a<Ps6'
B (74)breaking-down time 复位时间 i\\,Z
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B (75)budget 预算 SuA`F|7?P
B (76)budget center 预算中心 |LE*R@|3$
B (77)budget cost allowance 预算成本折让 ae]
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B (78)budget manual 预算手册 u~27\oj,
B (79)budget period 预算期间 wQX%*GbL2
B (80)budgetary control 预算控制 [\)irCDv
B (81)budgeted capacity 预算生产能力 WSV% Oy3V
B (82)burden 制造费用 2L?Pw
B (83)business center 经营中心 q]z%<`.9*
B (84)business entity 营业个体 <{A |Xs
B (85)business unit 经营单位 W$u/tRF
B (86)buy-out management 管理性购买产权 liVj-*m
B (87)by-product 副产品 P!lTK
C (88)called-up share capital 催缴股本 gz`P~7-w:
C (89)capacity 生产能力 EP]O J$6I
C (90)capacity ratios 生产能力比率 q=uJ^N
C (91)capital 资本 sTFRu
C (92)capital assets pricing model 资本资产计价模式 /PtmJ2[
C (93)capital commitment 承诺资本 8Sg:HU\
C (94)capital employed 已运用的资本 ~@EBW3>~5
C (95)capital expenditure 资本支出 1EA} [x
C (96)capital expenditure authorization 资本支出核准 qvN 5[rb
C (97)capital expenditure control 资本支出控制 "z ;ky8
C (98)capital expenditure proposal 资本支出申请 Tg#%5~IX
C (99)capital funding planning 资本基金筹集计划 *qL"&h5W
C (100)capital gain 资本收益 )Xd2qbi
C (101)capital investment appraisal 资本投资评估 FLOSdMYdw
C (102)capital maintenance 资本保全 -hpMd/F
C (103)capital resource planning 资本资源计划 >[TJ-%V>oR
C (104)capital surplus 资本盈余 M9dUo7
C (105)capital turnover 资本周转率 8nHFNOv6
C (106)card 记录卡 /mFa*~dj2
C (107)cash 现金 ^[-3qi
C (108)cash account 现金账户 uHpSE?y/
C (109)cash book 现金账薄 e(sV4Z~
C (110)cash cow 金牛产品 ryoD 1OE
C (111)cash flow 现金流量 UNd+MHE74I
C (112)cash discounted 现金贴现 /km'#f)/
C (113)cash flow budget 现金流量预算 }TAHVcX*p
C (114)cash flow statement 现金流量表 @P}!mdH1
C (115)cash ledger 现金分类账 (= ,w$
C (116)cash limit 现金限额 99..]
C (117)CCA 现时成本会计 /,#
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C (118)center 中心 mRC6m
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C (119)changeover time 变更时间 Z\P&i#
C (120)chartered entity 特许经济个体 :ODG]-QF
C (121)cheque 支票 5nJmabw3
C (122)cheque register 支票登记薄 <ooRpn
C (123)coin analysis 零钱分类 4|DGQ
C (124)classification 分类
fW.)!EPO
C (125)clock card 工时卡 $4*k=+wS
C (126)code 代码 0`l(c
C (127)commitment accounting 承诺确认会计 !)TO2?,^
C (128)common cost 共同成本 NHq*&xy
C (129)company limited by guarantee 有限担保责任公司 V61.UEN