A (1)ABC 作业基础成本计算 Bx&wS|-) D
A (2)absorbed overhead 已吸收制造费用 V0WFh=CM@
A (3)absorption costing 吸收成本计算 x-{awP
A (4)account 账户,报表 KEj-y+
A (5)accounting postulate 会计假设 ((%g\&D
A (6)accounting series release 会计公告文件 #(NkbJ5ka
A (7)accounting valuation 会计计价 KIUa
A (8)account sale 承销清单 X[c8P7
A (9)accountability concept 经营责任概念 #G ZGk?
A (10)accountancy 会计职业 lTv_%hUp
A (11)accountant 会计师 rj].bGQ,+
A (12)accounting 会计 `#~HCl
A (13)agency cost 代理成本 wMB<^zZmv
A (14)accounting bases 会计基础 6,|)%~VUm
A (15)accounting manual 会计手册 V<!E9/4rS
A (16)accounting period 会计期间 [0e}%!%M
A (17)accounting policies 会计方针 i;>Hy|
A (18)accounting rate of return 会计报酬率 U= PG0
A (19)accounting reference date 会计参照日 uB:utg
A (20)accounting reference period 会计参照期间 +H
L]t'UEg
A (21)accrual concept 应计概念 B/CP/Pfb
A (22)accrual expenses 应计费用 x~tG[Y2F?
A (23)acid test ration 速动比率(酸性测试比率) &H{KXX"X
A (24)acquisition 购置 i'%:
z]hp9
A (25)acquisition accounting 收购会计 ?qQRA|n*
A (26)activity based accounting 作业基础成本计算 Q04iuhDO:
A (27)adjusting events 调整事项 v(t?d
A (28)administrative expenses 行政管理费 [Hww3+~+
A (29)advice note 发货通知 $u9y
H Z
A (30)amortization 摊销 i.Qy0
A (31)analytical review 分析性检查 *lIK?
" mo
A (32)annual equivalent cost 年度等量成本法 G
=+ sW
A (33)annual report and accounts 年度报告和报表 L6O@ q`\z
A (34)appraisal cost 检验成本 h&vq}
A (35)appropriation account 盈余分配账户 _6
~/`_(KP
A (36)articles of association 公司章程细则 pFg9-xd%
A (37)assets 资产 q*<Df=+B
A (38)assets cover 资产保障 M+ gYKPP
A (39)asset value per share 每股资产价值 Q[y75 [
A (40)associated company 联营公司 P$\vD^
A (41)attainable standard 可达标准 \~zTc_
A (42)attributable profit 可归属利润 KPUc+`cN%
A (43)audit 审计 W/uaNp
A (44)audit report 审计报告 yl%F}kBR
A (45)auditing standards 审计准则 KutR l$,
A (46)authorized share capital 额定股本 O(otI-Lc
A (47)available hours 可用小时 -)aBS3
A (48)avoidable costs 可避免成本 dHnId2@#
B (49)back-to-back loan 易币贷款 fV_(P_C
B (50)backflush accounting 倒退成本计算 % ;2x.
B (51)bad debts 坏帐 g!O(@Sqp1
B (52)bad debts ratio 坏帐比率 Px}#{fkS
B (53)bank charges 银行手续费 TUiXE~8=
B (54)bank overdraft 银行透支 13Ee"r
B (55)bank reconciliation 银行存款调节表 B" wk:\zC
B (56)bank statement 银行对账单 CV4r31w
B (57)bankruptcy 破产 }9Z?UtS
B (58)basis of apportionment 分摊基础 F[c;iM(^
B (59)batch 批量 c|Nv^V*2
B (60)batch costing 分批成本计算 ~OEP)c\k
B (61)beta factor B(市场)风险因素 `W8GfbL
B (62)bill 账单 quU%9m
\S`
B (63)bill of exchange 汇票 ^m{kn8
B (64)bill of landing 提单 '@Y@H,
B (65)bill of materials 用料预计单 atFj Vk^
B (66)bill payable 应付票据 +MeEy{;
B (67)bill receivable 应收票据 .c+RFX@0
B (68)bin card 存货记录卡 G;MgrA#\
B (69)bonus 红利 Z|
+/Wl-h
B (70)book-keeping 薄记 yKa}U!$
B (71)Boston classification 波士顿分类 ~/hP6*
B (72)breakeven chart 保本图 bI=\n)sEz
B (73)breakeven point 保本点
h.g11xa
B (74)breaking-down time 复位时间 w'.ny<Pe
B (75)budget 预算 Y'Jb@l`$-
B (76)budget center 预算中心 HlY4%M5q/
B (77)budget cost allowance 预算成本折让 Ni{(=&*=
B (78)budget manual 预算手册 t@!X1?`w
B (79)budget period 预算期间 8sg8gBt
B (80)budgetary control 预算控制 EZc!QrY
B (81)budgeted capacity 预算生产能力 vu YH+
B (82)burden 制造费用 kkFE9:[-c&
B (83)business center 经营中心 l<{]%=Qg
B (84)business entity 营业个体 ID5?x8o#k
B (85)business unit 经营单位 ^gh/$my;
B (86)buy-out management 管理性购买产权 U^~K-!0
B (87)by-product 副产品 +?(2-RBd
C (88)called-up share capital 催缴股本 'e\m6~u\hm
C (89)capacity 生产能力 rGRxofi.
C (90)capacity ratios 生产能力比率 lbgnO s,
C (91)capital 资本 M&y!w
C (92)capital assets pricing model 资本资产计价模式 F)Yn1&a