A (1)ABC 作业基础成本计算 K]q OLtc
A (2)absorbed overhead 已吸收制造费用 PV%7 m7=x
A (3)absorption costing 吸收成本计算 u3 7@9
A (4)account 账户,报表 x3my8'h@
A (5)accounting postulate 会计假设 +x0-hRD
A (6)accounting series release 会计公告文件 k^.9;FmQ
A (7)accounting valuation 会计计价 u]ZCYJ>
A (8)account sale 承销清单 R('44v5JQp
A (9)accountability concept 经营责任概念 %-:6#b z
A (10)accountancy 会计职业 N|h}'p
A (11)accountant 会计师 /Et:',D
A (12)accounting 会计 rf8`|9h"7
A (13)agency cost 代理成本 `r iK[@
A (14)accounting bases 会计基础 "ND 7,rQ
A (15)accounting manual 会计手册 4>Q 6!"
A (16)accounting period 会计期间 7@ Qz
A (17)accounting policies 会计方针 {j
E}mzi
A (18)accounting rate of return 会计报酬率 mOyBSOad4
A (19)accounting reference date 会计参照日 "G xf[6B
A (20)accounting reference period 会计参照期间 X(#G6KeZFZ
A (21)accrual concept 应计概念 Qp${ /
A (22)accrual expenses 应计费用 #x&1kHu<
A (23)acid test ration 速动比率(酸性测试比率) PhM 3?$
A (24)acquisition 购置 ]pr;ME<M{
A (25)acquisition accounting 收购会计 *Oo2rk nQ
A (26)activity based accounting 作业基础成本计算 -$4PY
,
A (27)adjusting events 调整事项 y)!K@
A (28)administrative expenses 行政管理费 I "9S
A (29)advice note 发货通知 / '}O-h
A (30)amortization 摊销
>kK
A (31)analytical review 分析性检查 hM(|d@)
A (32)annual equivalent cost 年度等量成本法 @QMMtfeLj
A (33)annual report and accounts 年度报告和报表 y:Qo:Z~
A (34)appraisal cost 检验成本 5o2;26 c
A (35)appropriation account 盈余分配账户 W04-D
A (36)articles of association 公司章程细则 U w][ U
A (37)assets 资产 U)+Yh
A (38)assets cover 资产保障 5"6Y=AuQ6
A (39)asset value per share 每股资产价值 ;
eq^m,oz
A (40)associated company 联营公司 t8 #&bU X
A (41)attainable standard 可达标准
#IyxH$
A (42)attributable profit 可归属利润 4 S@^ym
A (43)audit 审计 +X0?bVT
A (44)audit report 审计报告 uQ{ &x6.1
A (45)auditing standards 审计准则 _Y*]'?g`
A (46)authorized share capital 额定股本 <`a!%_LC
[
A (47)available hours 可用小时
g
rnlJ=
A (48)avoidable costs 可避免成本 +dk}$w[ g
B (49)back-to-back loan 易币贷款 'cT R<LVo
B (50)backflush accounting 倒退成本计算 B9n$8QS
B (51)bad debts 坏帐 2RidI&?c<
B (52)bad debts ratio 坏帐比率 3j(GcR 9
B (53)bank charges 银行手续费 X) xQKkL0
B (54)bank overdraft 银行透支 {(A Ys*5
B (55)bank reconciliation 银行存款调节表 &aaXw?/zr
B (56)bank statement 银行对账单 O[;>Y'zqC%
B (57)bankruptcy 破产 /N7j5v (
B (58)basis of apportionment 分摊基础 s 7iguFQ
B (59)batch 批量 f 6 Bx>lh
B (60)batch costing 分批成本计算 DnP>ed"M!
B (61)beta factor B(市场)风险因素 J O`S
B (62)bill 账单 |28z4 .
B (63)bill of exchange 汇票 Uo<d]4p
$
B (64)bill of landing 提单 , l#Ev{
B (65)bill of materials 用料预计单 JV Fn=Mw
B (66)bill payable 应付票据 Uoh!1_oV
B (67)bill receivable 应收票据 <|~X,g;f
B (68)bin card 存货记录卡 :a R&t#<"E
B (69)bonus 红利 Tz]t.]!&E
B (70)book-keeping 薄记 ]i)m
B (71)Boston classification 波士顿分类 S
v$%
-x^t
B (72)breakeven chart 保本图 3VbMW, _&"
B (73)breakeven point 保本点 *pCT34 '--
B (74)breaking-down time 复位时间 0$%:zHi5g
B (75)budget 预算 gh|TlvnA
B (76)budget center 预算中心 p@y?x ZS
B (77)budget cost allowance 预算成本折让 <V#9a83JP
B (78)budget manual 预算手册 &aqF ||v%)
B (79)budget period 预算期间 x-, +skZs
B (80)budgetary control 预算控制 )"2)r{7:
B (81)budgeted capacity 预算生产能力 hMh8)S
B (82)burden 制造费用 r1yz ?Y_P
B (83)business center 经营中心 BYF vf(>
B (84)business entity 营业个体 <<W
{nSm#
B (85)business unit 经营单位 ]
hGU.C"(
B (86)buy-out management 管理性购买产权 |T atRB3>
B (87)by-product 副产品 @-Tt<pl'L
C (88)called-up share capital 催缴股本 p ?2 \9C4
C (89)capacity 生产能力 (;;%B =
C (90)capacity ratios 生产能力比率 j]#q q]c
C (91)capital 资本 :[|4Zn
C (92)capital assets pricing model 资本资产计价模式 }9 <pLk
C (93)capital commitment 承诺资本 +]
>o@
C (94)capital employed 已运用的资本 J wL}|o6
C (95)capital expenditure 资本支出 EaaQC]/OX5
C (96)capital expenditure authorization 资本支出核准 {b6| wQ\
C (97)capital expenditure control 资本支出控制 P3UU~w+s
C (98)capital expenditure proposal 资本支出申请 OOn{
Wp
C (99)capital funding planning 资本基金筹集计划 V}o`9R@tx}
C (100)capital gain 资本收益 9&}$C]`
C (101)capital investment appraisal 资本投资评估 '/%]B@!
C (102)capital maintenance 资本保全 SK t&]H
C (103)capital resource planning 资本资源计划 7)tkqfb]
C (104)capital surplus 资本盈余 mZQW>A]iE
C (105)capital turnover 资本周转率 +sq'\Tbp
C (106)card 记录卡 1t
wC-rC
C (107)cash 现金 ,$s
NfW
C (108)cash account 现金账户 <fg~+{PA&
C (109)cash book 现金账薄 5gYv CW&~
C (110)cash cow 金牛产品 tBC`(7E }
C (111)cash flow 现金流量 lZ|+.T!g?
C (112)cash discounted 现金贴现 \!M6-kmi
C (113)cash flow budget 现金流量预算 Is1P,`*!
C (114)cash flow statement 现金流量表 <ZO"0oz %
C (115)cash ledger 现金分类账 gb+iy$o-
C (116)cash limit 现金限额 !Hq$ 7j_
C (117)CCA 现时成本会计 *:S_v.Y3"
C (118)center 中心 p5`iq~e9
C (119)changeover time 变更时间 @ lpo$lN0R
C (120)chartered entity 特许经济个体 wV8_O )[
C (121)cheque 支票 V>D8l @
C (122)cheque register 支票登记薄 pURtk-Fr2
C (123)coin analysis 零钱分类 0z &]imU
C (124)classification 分类 3,`I\>No
C (125)clock card 工时卡 >-U'mkIH
C (126)code 代码 1T&N U
C (127)commitment accounting 承诺确认会计 C.qN Bl*
C (128)common cost 共同成本 q:h7Jik
C (129)company limited by guarantee 有限担保责任公司
ac
