A (1)ABC 作业基础成本计算 ?A7Yk4Y.?N
A (2)absorbed overhead 已吸收制造费用 _a+ICqR
A (3)absorption costing 吸收成本计算 s6=YV0w(
A (4)account 账户,报表 4?/7
b
c
A (5)accounting postulate 会计假设 %HSl)zEo>C
A (6)accounting series release 会计公告文件 3D)b*fPc
A (7)accounting valuation 会计计价 ?z"KnR+?Q
A (8)account sale 承销清单 ~2/{3m{3 A
A (9)accountability concept 经营责任概念 hkW{88
A (10)accountancy 会计职业 Cj&$%sO1
A (11)accountant 会计师 djT.
1(
A (12)accounting 会计 |,}E0G.
A (13)agency cost 代理成本 jxy1
A (14)accounting bases 会计基础 $`vkw(;t)1
A (15)accounting manual 会计手册 !%mi&ak(Rn
A (16)accounting period 会计期间 rF'R>/H
A (17)accounting policies 会计方针 ZM~`Gd9K0E
A (18)accounting rate of return 会计报酬率 [xpQH?
A (19)accounting reference date 会计参照日 Lm.`+W5
A (20)accounting reference period 会计参照期间 wq4nMY:#
A (21)accrual concept 应计概念 ,
w&:_n
A (22)accrual expenses 应计费用 =s'7$D}0.
A (23)acid test ration 速动比率(酸性测试比率) W3LP
~
A (24)acquisition 购置 Qg0vG]
A (25)acquisition accounting 收购会计
F$*3@Y
A (26)activity based accounting 作业基础成本计算 vS M_]fn
A (27)adjusting events 调整事项
C(]'&~}(
A (28)administrative expenses 行政管理费 +$(0w35V5
A (29)advice note 发货通知 WF/l7u#4i
A (30)amortization 摊销 -NDi5i\
A (31)analytical review 分析性检查 p(7QAd4
A (32)annual equivalent cost 年度等量成本法 %yaG,;>U
A (33)annual report and accounts 年度报告和报表 j
0
Y
A (34)appraisal cost 检验成本 O3!d(dY=_
A (35)appropriation account 盈余分配账户 @8"18HEp#
A (36)articles of association 公司章程细则 7C5pAb:
A (37)assets 资产 0yHjrxc$
A (38)assets cover 资产保障
S!7g)
A (39)asset value per share 每股资产价值 w &vhWq
A (40)associated company 联营公司 w4{y"A
A (41)attainable standard 可达标准 EDN(eh(_
A (42)attributable profit 可归属利润 Lp~^*j(
A (43)audit 审计 Zu=kT}aGg
A (44)audit report 审计报告 +5*vABvCu
A (45)auditing standards 审计准则 ogeRYq,g
A (46)authorized share capital 额定股本 S\|^ULrH
A (47)available hours 可用小时
6wpU6NU
A (48)avoidable costs 可避免成本 pGGV\zD^
B (49)back-to-back loan 易币贷款 k_Tswf3
B (50)backflush accounting 倒退成本计算 +a]j[#
B (51)bad debts 坏帐 Wg(bD,
B (52)bad debts ratio 坏帐比率 99KVtgPm
B (53)bank charges 银行手续费 l7Lj[d<n
B (54)bank overdraft 银行透支 ?
: md
B (55)bank reconciliation 银行存款调节表 H'h#wV`(
B (56)bank statement 银行对账单 ?f@ 9n ph
B (57)bankruptcy 破产 6{7 3p@
B (58)basis of apportionment 分摊基础 4p x_ZD#J
B (59)batch 批量 lf8xL9v
B (60)batch costing 分批成本计算 j m>U6
B (61)beta factor B(市场)风险因素 (zmNa}-
B (62)bill 账单 M]B3vPA/v
B (63)bill of exchange 汇票 ( 2zeG`
B (64)bill of landing 提单 ]-KV0H
B (65)bill of materials 用料预计单 "=ElCaP}
B (66)bill payable 应付票据 l7Y8b`
B (67)bill receivable 应收票据 u 6(GM
B (68)bin card 存货记录卡 .\)k+ R
B (69)bonus 红利 ru(J5+H
B (70)book-keeping 薄记 )]A9~H
B (71)Boston classification 波士顿分类
>i`8R
B (72)breakeven chart 保本图 %|jzEBz@
B (73)breakeven point 保本点 B<+pg
B (74)breaking-down time 复位时间 {~nvs4X
B (75)budget 预算 2C{/`N
B (76)budget center 预算中心 Wo
2v5-
B (77)budget cost allowance 预算成本折让 {,F/KL^u
B (78)budget manual 预算手册 ~B*~'I9b*
B (79)budget period 预算期间 ?C~X@sq
B (80)budgetary control 预算控制 nFj-<!
B (81)budgeted capacity 预算生产能力 /4H[4m]I
B (82)burden 制造费用 `+^sW#ki
B (83)business center 经营中心 Oh-Fp-v87
B (84)business entity 营业个体 GY7s
B (85)business unit 经营单位 v D&Kae<
B (86)buy-out management 管理性购买产权 O8
$~*NFJf
B (87)by-product 副产品 *) }
:l
C (88)called-up share capital 催缴股本 v\'rXy
C (89)capacity 生产能力 FbBX}n
C (90)capacity ratios 生产能力比率 !Z-9tYO
C (91)capital 资本 55,
=[
C (92)capital assets pricing model 资本资产计价模式 _^b@>C>O
C (93)capital commitment 承诺资本 `11#J;[@G
C (94)capital employed 已运用的资本 >"bnpYSe
C (95)capital expenditure 资本支出 f^u^-l
C (96)capital expenditure authorization 资本支出核准 nIR*_<ow
C (97)capital expenditure control 资本支出控制 +.wT
9kFcc
C (98)capital expenditure proposal 资本支出申请 &
L3UlL
C (99)capital funding planning 资本基金筹集计划 ]xI?,('_m
C (100)capital gain 资本收益 $kIo4$.Y$
C (101)capital investment appraisal 资本投资评估 +/w(K,
C (102)capital maintenance 资本保全 Y!;gQeC
C (103)capital resource planning 资本资源计划 s1Okoxh/!V
C (104)capital surplus 资本盈余 /_HwifRQ
C (105)capital turnover 资本周转率 /4^G34
C (106)card 记录卡 }ymc5-
C (107)cash 现金 pY,O_
t$
C (108)cash account 现金账户 =Iy/cH
K
C (109)cash book 现金账薄 6QW<RXom
C (110)cash cow 金牛产品 |&Au6 3
C (111)cash flow 现金流量 n+X1AOE[L
C (112)cash discounted 现金贴现 | yS5[?.`
C (113)cash flow budget 现金流量预算 /<6ywLD
C (114)cash flow statement 现金流量表 K`~BL=KI
C (115)cash ledger 现金分类账 N:OD0m%`)
C (116)cash limit 现金限额 e/ WBgiLw
C (117)CCA 现时成本会计 T6,V
C (118)center 中心 .B6`OX&k
C (119)changeover time 变更时间 (lieiye^
C (120)chartered entity 特许经济个体 v&e-`.xR
C (121)cheque 支票 yV8-
C (122)cheque register 支票登记薄 r7RU"H:j8
C (123)coin analysis 零钱分类 70duk:Ri0
C (124)classification 分类 `(!W s\
:
C (125)clock card 工时卡 7TnM4@*f
C (126)code 代码 ;v%Q8
C (127)commitment accounting 承诺确认会计 xJN |w\&
C (128)common cost 共同成本 xcw%RUC-
C (129)company limited by guarantee 有限担保责任公司 Is<x31R