A (1)ABC 作业基础成本计算 3bCb_Y
A (2)absorbed overhead 已吸收制造费用 v2vPfb
A (3)absorption costing 吸收成本计算 zvzS$Gpe
A (4)account 账户,报表 @|N'V"
*MT
A (5)accounting postulate 会计假设 Sr9)i8x{
A (6)accounting series release 会计公告文件 |zJxR_)
A (7)accounting valuation 会计计价 }D/O cp~o
A (8)account sale 承销清单 CG`s@5y>5
A (9)accountability concept 经营责任概念 %syFHUBw
A (10)accountancy 会计职业 VE
<p,IO
A (11)accountant 会计师 _kgGz@/p
A (12)accounting 会计 R a> k
#pQ
A (13)agency cost 代理成本 /b$0).fj@,
A (14)accounting bases 会计基础 iyj,0T
A (15)accounting manual 会计手册 Ezvm5~<
A (16)accounting period 会计期间 zOkIPv52~
A (17)accounting policies 会计方针 Z~JX@s0v
A (18)accounting rate of return 会计报酬率 dn"&j1@KY
A (19)accounting reference date 会计参照日 E[z8;A^:0
A (20)accounting reference period 会计参照期间 a!_vd B
A (21)accrual concept 应计概念 \[nvdvJv
A (22)accrual expenses 应计费用 yB>5p]$P
A (23)acid test ration 速动比率(酸性测试比率) 3!+N}[$iy
A (24)acquisition 购置 a\UhOPFF
A (25)acquisition accounting 收购会计 yMJY6$Ct
A (26)activity based accounting 作业基础成本计算 c@+ ;4Iz
A (27)adjusting events 调整事项 # 1S*}Q<k
A (28)administrative expenses 行政管理费 +PCsp'D
d
A (29)advice note 发货通知 1l8kuwH
A (30)amortization 摊销 %lr<;
A (31)analytical review 分析性检查 X2Z
E9b
A (32)annual equivalent cost 年度等量成本法 FN25,Q8:*I
A (33)annual report and accounts 年度报告和报表 M-K.[}}-d
A (34)appraisal cost 检验成本 :9_N
Y"P
A (35)appropriation account 盈余分配账户 Ca&p;K9FR
A (36)articles of association 公司章程细则 c`hj^t
A (37)assets 资产 r35'U#VMk?
A (38)assets cover 资产保障 %XpYiW#AK
A (39)asset value per share 每股资产价值 zoj3w
|G
A (40)associated company 联营公司 kLr6j-X
A (41)attainable standard 可达标准 6I)1[tU
A (42)attributable profit 可归属利润 Up(Jw-.
A (43)audit 审计 ~J
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A (44)audit report 审计报告 r]C`#
A (45)auditing standards 审计准则 ?|&plf|
A (46)authorized share capital 额定股本 @V9qbr=Z
A (47)available hours 可用小时 .7BB*!CP
A (48)avoidable costs 可避免成本 "Yk3K^`1T.
B (49)back-to-back loan 易币贷款 eH*u,/
B (50)backflush accounting 倒退成本计算 ,>DaS(
B (51)bad debts 坏帐 MzF9 &{N
B (52)bad debts ratio 坏帐比率 FY^#%0~
B (53)bank charges 银行手续费 rvdhfM!-A
B (54)bank overdraft 银行透支 RWN2P6
B (55)bank reconciliation 银行存款调节表 _n[4+S*v(
B (56)bank statement 银行对账单 6{XdLI
B (57)bankruptcy 破产 c]pO'6]
B (58)basis of apportionment 分摊基础 )2U#<v^
B (59)batch 批量 L$ nFRl&
B (60)batch costing 分批成本计算 NXwlRMbo
B (61)beta factor B(市场)风险因素 Bn[5M[
B (62)bill 账单 {29x5J
B (63)bill of exchange 汇票 1pUIZ$@?`
B (64)bill of landing 提单
=<_ei|ME
B (65)bill of materials 用料预计单 ";)SA,Z
B (66)bill payable 应付票据 D92#&,KD
B (67)bill receivable 应收票据 \F|L y >g
B (68)bin card 存货记录卡 LPg1 G+e
B (69)bonus 红利 80/6-_g(
B (70)book-keeping 薄记 c{iF
B (71)Boston classification 波士顿分类 64#6L.Q-c
B (72)breakeven chart 保本图 12NV
B (73)breakeven point 保本点 U 0$?:C+?
B (74)breaking-down time 复位时间 JD\:bI
B (75)budget 预算 q
{rc[ s?
B (76)budget center 预算中心 `=]I-5#.W
B (77)budget cost allowance 预算成本折让 STC'j1U
B (78)budget manual 预算手册 _` %z
B (79)budget period 预算期间 :&]THUw
B (80)budgetary control 预算控制 .kBZ(`K
B (81)budgeted capacity 预算生产能力 ^:b%QO
B (82)burden 制造费用 [5v[
Zqud
B (83)business center 经营中心 B!Ss
35<
B (84)business entity 营业个体 ..ig jc#UF
B (85)business unit 经营单位 E&?z-,-o@
B (86)buy-out management 管理性购买产权 s}~
'o!}W
B (87)by-product 副产品 ;K'1dsA
C (88)called-up share capital 催缴股本 2|f
N*Wm
C (89)capacity 生产能力 ?0UzmJV?8
C (90)capacity ratios 生产能力比率 Lv;R8^n
C (91)capital 资本 q><E?
C (92)capital assets pricing model 资本资产计价模式 WSdTP$?
C (93)capital commitment 承诺资本 c8o$WyO
C (94)capital employed 已运用的资本 u-CC UMR
C (95)capital expenditure 资本支出 lgxG:zAC
C (96)capital expenditure authorization 资本支出核准 xK`.^
W
C (97)capital expenditure control 资本支出控制 a\wpJ|3{=T
C (98)capital expenditure proposal 资本支出申请 jLULf+8&
C (99)capital funding planning 资本基金筹集计划 [*-DtbE
k
C (100)capital gain 资本收益 TP6iSF
C (101)capital investment appraisal 资本投资评估 mSWh'1]b.~
C (102)capital maintenance 资本保全 Wr \rruH6
C (103)capital resource planning 资本资源计划 #&Zb8HAj
C (104)capital surplus 资本盈余 :Fm{U0;"
C (105)capital turnover 资本周转率 =h~\nTN
C (106)card 记录卡 1 :xN )M,s
C (107)cash 现金 +^St"GWY
C (108)cash account 现金账户 uT5sLpA|6
C (109)cash book 现金账薄 IC-k
C (110)cash cow 金牛产品 Pkr0|bs*
C (111)cash flow 现金流量 ^
fo2sN"
C (112)cash discounted 现金贴现 zSYh\g"
C (113)cash flow budget 现金流量预算 >L#HE
C (114)cash flow statement 现金流量表 -U6" Ce
C (115)cash ledger 现金分类账 e ;4y5i
C (116)cash limit 现金限额 B}=
WxG|)
C (117)CCA 现时成本会计 y;N[#hY#CD
C (118)center 中心 |%F[.9Dp
C (119)changeover time 变更时间 p;S<WJv k
C (120)chartered entity 特许经济个体 r?e)2l~C8j
C (121)cheque 支票 Az_s"}G
C (122)cheque register 支票登记薄 wvAXt*R
C (123)coin analysis 零钱分类 2
{lo
C (124)classification 分类 :
"[dr~.
C (125)clock card 工时卡 R@=Bk(h
C (126)code 代码 g-c\;
C (127)commitment accounting 承诺确认会计 yqpb_h9
C (128)common cost 共同成本 OUY65K
C (129)company limited by guarantee 有限担保责任公司 Ea%}VZ&[