A (1)ABC 作业基础成本计算 `X5!s
A (2)absorbed overhead 已吸收制造费用 ~;3#MAG
A (3)absorption costing 吸收成本计算 BW7AjtxQ&
A (4)account 账户,报表 iq*im$9J
A (5)accounting postulate 会计假设 7H)$NG<U$
A (6)accounting series release 会计公告文件 mP&\?
A (7)accounting valuation 会计计价 @J
Xp
D8jn
A (8)account sale 承销清单 )`rD]0ua;
A (9)accountability concept 经营责任概念 j{OA%G(I
A (10)accountancy 会计职业 TG}owG]]
A (11)accountant 会计师 f~T7?D0u}N
A (12)accounting 会计 ,Q56A#Y\
A (13)agency cost 代理成本 S[exnZ*Y
A (14)accounting bases 会计基础 ##6\~!P
A (15)accounting manual 会计手册 ySr,HXz
A (16)accounting period 会计期间 ):'wxIVGI
A (17)accounting policies 会计方针 U;#KFZ+~
A (18)accounting rate of return 会计报酬率 > O?WRCB
A (19)accounting reference date 会计参照日 5P\>$N1p
A (20)accounting reference period 会计参照期间 i8V\ x> 9
A (21)accrual concept 应计概念 8{jXSCP#
A (22)accrual expenses 应计费用 [*^.$s(
A (23)acid test ration 速动比率(酸性测试比率) aO
(PVS|P
A (24)acquisition 购置 YSeH;<'
A (25)acquisition accounting 收购会计 7A\`
A (26)activity based accounting 作业基础成本计算 m"9f(
A (27)adjusting events 调整事项 QMBT8x/+_'
A (28)administrative expenses 行政管理费 U`qkeNd
A (29)advice note 发货通知 vHf)gi}O|
A (30)amortization 摊销 p7
5 o1RU
A (31)analytical review 分析性检查 d <}'eBT'
A (32)annual equivalent cost 年度等量成本法 D6Ad
"|Z
A (33)annual report and accounts 年度报告和报表 Ab ,^y
A (34)appraisal cost 检验成本 H ni^S
A (35)appropriation account 盈余分配账户 3[[oAp
A (36)articles of association 公司章程细则 -x+3nb|.
A (37)assets 资产 f\hMTebma$
A (38)assets cover 资产保障 7<xnE]jdq
A (39)asset value per share 每股资产价值 Xj\ToO
A (40)associated company 联营公司 5)RZJrN]
A (41)attainable standard 可达标准 WiytHuUF
A (42)attributable profit 可归属利润 b]]8Vs)'
A (43)audit 审计 U*[E+Uq}:N
A (44)audit report 审计报告 49MEGl;K0\
A (45)auditing standards 审计准则 -'$ob~*
A (46)authorized share capital 额定股本 L~6%Fi&n4
A (47)available hours 可用小时 7.h{"xOx{
A (48)avoidable costs 可避免成本 "r&,#$6W6
B (49)back-to-back loan 易币贷款 eB5>uKa
B (50)backflush accounting 倒退成本计算 Bz ;r<Kn
B (51)bad debts 坏帐 '3b\d:hN
B (52)bad debts ratio 坏帐比率 wmr?ANk
B (53)bank charges 银行手续费 >R F|Q
B (54)bank overdraft 银行透支 gyvrQ, u
B (55)bank reconciliation 银行存款调节表 V\Cl""`XN
B (56)bank statement 银行对账单 ({!!b"B2
B (57)bankruptcy 破产 }Z"iW/?"
B (58)basis of apportionment 分摊基础 Ks%0!X?3q
B (59)batch 批量 dTg`z,^F
B (60)batch costing 分批成本计算 \1<
'XVS
B (61)beta factor B(市场)风险因素 6HY): M&?
B (62)bill 账单 &!8 WRJ
B (63)bill of exchange 汇票 J9mK9{#q
B (64)bill of landing 提单 j*DPW)RkKX
B (65)bill of materials 用料预计单 [KK
|_
B (66)bill payable 应付票据 ZQfxlzj+X
B (67)bill receivable 应收票据 tY)L^.* 7
B (68)bin card 存货记录卡 IA` voO$
B (69)bonus 红利 *9j'
@2!M
B (70)book-keeping 薄记 t*(bF[?
B (71)Boston classification 波士顿分类 (TT=i
B (72)breakeven chart 保本图 x0<;Rm [u=
B (73)breakeven point 保本点 |owr?tC
B (74)breaking-down time 复位时间 ^+m`
mc sE
B (75)budget 预算 _RIU,uJs
B (76)budget center 预算中心 u<S`"MR:J
B (77)budget cost allowance 预算成本折让 K{ P-+(
B (78)budget manual 预算手册 uos8Mav{E
B (79)budget period 预算期间 =
7y-o
B (80)budgetary control 预算控制 eS8(HI6{^
B (81)budgeted capacity 预算生产能力 8Rj5~+5
B (82)burden 制造费用 WN'AQ~qA
B (83)business center 经营中心 c[Fc3
B (84)business entity 营业个体 ftYJ 3/ WH
B (85)business unit 经营单位 :'p)xw4K|
B (86)buy-out management 管理性购买产权 D^[l~K
B (87)by-product 副产品 A 6S0dX
C (88)called-up share capital 催缴股本 P)Adb~r
C (89)capacity 生产能力 CQWXLQED>
C (90)capacity ratios 生产能力比率 &BPYlfB1
C (91)capital 资本 x4q}xwH
C (92)capital assets pricing model 资本资产计价模式 <&E}db
C (93)capital commitment 承诺资本 HgQjw!
C (94)capital employed 已运用的资本 c]9gf\WW
C (95)capital expenditure 资本支出 , /.@([C
C (96)capital expenditure authorization 资本支出核准 IBT>&(cnV
C (97)capital expenditure control 资本支出控制 6F(z6_<
C (98)capital expenditure proposal 资本支出申请 &nm
Bsl3Q.
C (99)capital funding planning 资本基金筹集计划 +fVv H
C (100)capital gain 资本收益 rbd0`J9fq
C (101)capital investment appraisal 资本投资评估
p'h'Cz
C (102)capital maintenance 资本保全 oXG_6E!^
C (103)capital resource planning 资本资源计划 Vh\_Ko\V5
C (104)capital surplus 资本盈余 TUp\,T^2
C (105)capital turnover 资本周转率 5eTA
]
C (106)card 记录卡 tyR?A>F4
C (107)cash 现金 |
1B0
C (108)cash account 现金账户 `PUqz&
C (109)cash book 现金账薄 tYD8Y
C (110)cash cow 金牛产品 *u$aItx
C (111)cash flow 现金流量 5sY$
C (112)cash discounted 现金贴现 )O[8 D
C (113)cash flow budget 现金流量预算 u2#q7}
C (114)cash flow statement 现金流量表 wC{sP"D
C (115)cash ledger 现金分类账 |ty&}'6C
C (116)cash limit 现金限额 NN4Z:6W5
C (117)CCA 现时成本会计 HkD.W6A3
C (118)center 中心 +p\E%<uQ
C (119)changeover time 变更时间 &[d'g0pF
C (120)chartered entity 特许经济个体 M XG>|
C (121)cheque 支票 $>/d)o
C (122)cheque register 支票登记薄 8>C4w 5kF
C (123)coin analysis 零钱分类 ,Q"'q0hM=
C (124)classification 分类 \Tz|COG5h\
C (125)clock card 工时卡 }_lG2#Ll5
C (126)code 代码 1GN^uia7
C (127)commitment accounting 承诺确认会计 q-z1ElrN7u
C (128)common cost 共同成本 Vl^x_gs#_]
C (129)company limited by guarantee 有限担保责任公司 uc,>VzdB