A (1)ABC 作业基础成本计算
)1g"?]
A (2)absorbed overhead 已吸收制造费用 LqdY Qd51
A (3)absorption costing 吸收成本计算 Bl9jkq
]
A (4)account 账户,报表 p3/*fH98
A (5)accounting postulate 会计假设 +0),xu
A (6)accounting series release 会计公告文件 :V
2bS
A (7)accounting valuation 会计计价 T#pk]c6Q
A (8)account sale 承销清单 B?$ "\;&
A (9)accountability concept 经营责任概念 \rykBxs
A (10)accountancy 会计职业 yr#5k`&\_
A (11)accountant 会计师 gyS+9)gY
A (12)accounting 会计 <p;k)S2J
A (13)agency cost 代理成本
Hi_G
A (14)accounting bases 会计基础 9WJz~SP+vR
A (15)accounting manual 会计手册 B\g]({E
A (16)accounting period 会计期间 pT?Q#,fh
A (17)accounting policies 会计方针 x{NX8lN
A (18)accounting rate of return 会计报酬率 RzhWD^b B
A (19)accounting reference date 会计参照日 syip; ;
A (20)accounting reference period 会计参照期间 -@>BHC
A (21)accrual concept 应计概念 e!fqXVEVR
A (22)accrual expenses 应计费用 6<0n *&
A (23)acid test ration 速动比率(酸性测试比率) qS&%!
A (24)acquisition 购置 6h3HDFS7s
A (25)acquisition accounting 收购会计 *5<Sr q'
A (26)activity based accounting 作业基础成本计算 mAk{"65V
A (27)adjusting events 调整事项 `nUO l
A (28)administrative expenses 行政管理费 [![%9'+P
A (29)advice note 发货通知 smG>sEp2
A (30)amortization 摊销 %+ZJhHT
A (31)analytical review 分析性检查 VF&Z%O3n
A (32)annual equivalent cost 年度等量成本法 EBtLzbj
A (33)annual report and accounts 年度报告和报表 uP\lCqK,
A (34)appraisal cost 检验成本 '03
->7V
A (35)appropriation account 盈余分配账户 P;PQeXKw
A (36)articles of association 公司章程细则 p0.|<
A (37)assets 资产 &rDM<pO #-
A (38)assets cover 资产保障 -C#PQV
A (39)asset value per share 每股资产价值 [OOS`N4<
A (40)associated company 联营公司 XPB9~::
A (41)attainable standard 可达标准 e T'nl,e|
A (42)attributable profit 可归属利润 W4;m H}#0
A (43)audit 审计 U|G|
l|Bl
A (44)audit report 审计报告 +h2e
qNr
A (45)auditing standards 审计准则 jkiTj~WE-
A (46)authorized share capital 额定股本 :V)lbn\
A (47)available hours 可用小时 XWJwJ
A (48)avoidable costs 可避免成本 ( 6(x'ByT
B (49)back-to-back loan 易币贷款 C@N1ljXJT
B (50)backflush accounting 倒退成本计算 k%[3Q>5iM
B (51)bad debts 坏帐 8+mH:O
B (52)bad debts ratio 坏帐比率
s95vK7I
B (53)bank charges 银行手续费 >h Y"
3
B (54)bank overdraft 银行透支 BQ^H? jo
B (55)bank reconciliation 银行存款调节表 A?G IBjs
B (56)bank statement 银行对账单 C8a*Q"
B (57)bankruptcy 破产 U $Qv>7
B (58)basis of apportionment 分摊基础 p2PY@d}}.
B (59)batch 批量 k7tYa;C
B (60)batch costing 分批成本计算 0'&X
T^"
B (61)beta factor B(市场)风险因素 reo{*)%
B (62)bill 账单 R~bC,`Bh
B (63)bill of exchange 汇票 Oo?,fw
B (64)bill of landing 提单 }0,>2TTDN
B (65)bill of materials 用料预计单 !h&g7do]Z
B (66)bill payable 应付票据 2tayP@$
B (67)bill receivable 应收票据 !?
^
h;)a
B (68)bin card 存货记录卡 \yrisp#`
B (69)bonus 红利 ,wwZI`>-
B (70)book-keeping 薄记 ~-a'v!
B (71)Boston classification 波士顿分类 W:i?t8y\y
B (72)breakeven chart 保本图 H1!iP$1#V
B (73)breakeven point 保本点 =O|c-k,f@
B (74)breaking-down time 复位时间 ,_!6U
B (75)budget 预算 \qi|Js*{
B (76)budget center 预算中心 ,?
E&V_5
B (77)budget cost allowance 预算成本折让 VC5_v62&.
B (78)budget manual 预算手册 |L_wX:d`9
B (79)budget period 预算期间 f[gqT
yiP
B (80)budgetary control 预算控制 G
;?qWB,
B (81)budgeted capacity 预算生产能力 ry};m_BY
B (82)burden 制造费用 c41: !u^
B (83)business center 经营中心 %}2@rLP
B (84)business entity 营业个体 -#-p1^v}
B (85)business unit 经营单位 OPpjuIRv
B (86)buy-out management 管理性购买产权 IB.yU,v
B (87)by-product 副产品 =1dI>M>tm
C (88)called-up share capital 催缴股本 G;gJNK"e
C (89)capacity 生产能力 x0a.!
C (90)capacity ratios 生产能力比率 r%Rs0)$yj
C (91)capital 资本 _eLWQ|6Fx
C (92)capital assets pricing model 资本资产计价模式 mq /zTm
C (93)capital commitment 承诺资本 iq?#rb P#I
C (94)capital employed 已运用的资本 FDR1Gy
C (95)capital expenditure 资本支出 *cWmS\h|
C (96)capital expenditure authorization 资本支出核准 3*DXE9gA9
C (97)capital expenditure control 资本支出控制 g|P C$p-z+
C (98)capital expenditure proposal 资本支出申请 89o)M5KQ
C (99)capital funding planning 资本基金筹集计划 ')+0nPV
C (100)capital gain 资本收益 m}VM+=
C (101)capital investment appraisal 资本投资评估 QGiAW7b5
C (102)capital maintenance 资本保全 fYebB7Pv
C (103)capital resource planning 资本资源计划 ~
aZedQc
C (104)capital surplus 资本盈余 K|W^l\Lt
C (105)capital turnover 资本周转率 ]O:M$ $
C (106)card 记录卡 IL7`0cN(
C (107)cash 现金 B68H&h]D#'
C (108)cash account 现金账户 eX&Gw{U-f
C (109)cash book 现金账薄 4dH}g~[P9
C (110)cash cow 金牛产品 [n,?WwC
C (111)cash flow 现金流量 b|^I<7
C (112)cash discounted 现金贴现 \d.F82
C (113)cash flow budget 现金流量预算 Vu0KtG9
C (114)cash flow statement 现金流量表 lD;'tqaC
C (115)cash ledger 现金分类账 "
oy\_1|
C (116)cash limit 现金限额 kL@Wb/K JP
C (117)CCA 现时成本会计 cu#e38M&eE
C (118)center 中心 Z\X'd_1!
C (119)changeover time 变更时间 jyW[m,#(go
C (120)chartered entity 特许经济个体 ;mm!0]V
C (121)cheque 支票 .M|>u_<
Qd
C (122)cheque register 支票登记薄 {I%y;Aab8
C (123)coin analysis 零钱分类 Mjpo1dw
C (124)classification 分类 ~QG?k
C (125)clock card 工时卡 HgJb4Fi
C (126)code 代码 Y{Ap80'\6
C (127)commitment accounting 承诺确认会计 |oKu=/[K
C (128)common cost 共同成本 4
h
5_M8I
C (129)company limited by guarantee 有限担保责任公司 c $;\i