A (1)ABC 作业基础成本计算 FTtYzKX(bv
A (2)absorbed overhead 已吸收制造费用 0Evmq3,9
A (3)absorption costing 吸收成本计算 R l^ENrv!]
A (4)account 账户,报表 eaYQyMv@
A (5)accounting postulate 会计假设 [0Z
r z+q
A (6)accounting series release 会计公告文件 d]0fgwwGC
A (7)accounting valuation 会计计价 Rkw)IdB
A (8)account sale 承销清单 }yK_2zak5i
A (9)accountability concept 经营责任概念
O292JA
A (10)accountancy 会计职业 daGGgSbh
A (11)accountant 会计师 ~BD VmQa
A (12)accounting 会计 1EyM,$On
A (13)agency cost 代理成本 [ -{L@
A (14)accounting bases 会计基础 xzz[!yJjG
A (15)accounting manual 会计手册 b@/z^
k{%
A (16)accounting period 会计期间 ,*
@m<{DX)
A (17)accounting policies 会计方针 bF|j%If%
A (18)accounting rate of return 会计报酬率 "
F~uTo
A (19)accounting reference date 会计参照日 vd9l1"S
A (20)accounting reference period 会计参照期间 N&-d8
[~
A (21)accrual concept 应计概念 _udH(NC
A (22)accrual expenses 应计费用 ~{=+dQ
A (23)acid test ration 速动比率(酸性测试比率) 6f\0YU<C&
A (24)acquisition 购置 V[HHP_
A (25)acquisition accounting 收购会计 N6Vn/7I5%
A (26)activity based accounting 作业基础成本计算 s'tmak-}|
A (27)adjusting events 调整事项 (C!u3ke2D
A (28)administrative expenses 行政管理费 P%ev8]
2
A (29)advice note 发货通知 z X2BJ
A (30)amortization 摊销 ^7.864
A (31)analytical review 分析性检查 NyeGa
A (32)annual equivalent cost 年度等量成本法 * G.6\
A (33)annual report and accounts 年度报告和报表 O<)"kj 7
A (34)appraisal cost 检验成本 YaFQy0t%/5
A (35)appropriation account 盈余分配账户 ,CA,7Mu:
A (36)articles of association 公司章程细则 A+iQH1C0h
A (37)assets 资产
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A (38)assets cover 资产保障 !D7/Ja
A (39)asset value per share 每股资产价值 0^?3hK
A (40)associated company 联营公司 u;F++$=
A (41)attainable standard 可达标准 #hH "g
A (42)attributable profit 可归属利润 N|h`}*:x=
A (43)audit 审计 cr27q6_
A (44)audit report 审计报告 Y6?d
y\
A (45)auditing standards 审计准则 BBnj}XP*4
A (46)authorized share capital 额定股本 ]O,!B''8k
A (47)available hours 可用小时 AVZ -g/<
A (48)avoidable costs 可避免成本 H8`K?SXU
B (49)back-to-back loan 易币贷款 V+nqQ~pJ&
B (50)backflush accounting 倒退成本计算 I8Y[d$z
B (51)bad debts 坏帐 kgEGL]G>
B (52)bad debts ratio 坏帐比率 yCf*ts1
B (53)bank charges 银行手续费 cW/RH.N
B (54)bank overdraft 银行透支 0N;Pb(%7UU
B (55)bank reconciliation 银行存款调节表 >wNE!Oa*B
B (56)bank statement 银行对账单 q-KN{y/
B (57)bankruptcy 破产 3R
!Mfz*
B (58)basis of apportionment 分摊基础 W&;X+XA_W
B (59)batch 批量 {[m %1O1
B (60)batch costing 分批成本计算 erdWGUfQOe
B (61)beta factor B(市场)风险因素 vh"zYl`
B (62)bill 账单 G;Q)A$-
B (63)bill of exchange 汇票 LrX7WI
B (64)bill of landing 提单 A%Pjg1(uX
B (65)bill of materials 用料预计单 _Su?
VxU
B (66)bill payable 应付票据 G)?VC^Q
B (67)bill receivable 应收票据 KA0Ui,q3
B (68)bin card 存货记录卡 Co4QWyt:
B (69)bonus 红利 -|~6Zf"
B (70)book-keeping 薄记 yxf|Njo0
B (71)Boston classification 波士顿分类 J-:\^uP
B (72)breakeven chart 保本图 Dr^#e
B (73)breakeven point 保本点 m;>HUTj
B (74)breaking-down time 复位时间 a<k x95
B (75)budget 预算 V&
-pgxf;
B (76)budget center 预算中心 O'Lgb
9
B (77)budget cost allowance 预算成本折让 t,]r%
B (78)budget manual 预算手册 u%Bk"noCa
B (79)budget period 预算期间 ^cz#PNB
B (80)budgetary control 预算控制 ]S[M]-I
B (81)budgeted capacity 预算生产能力 C:"Al-
B (82)burden 制造费用 4N[8LC;MH
B (83)business center 经营中心 V2W)%c'
B (84)business entity 营业个体 @SF*Kvb&
B (85)business unit 经营单位 ^8,HJG,!
B (86)buy-out management 管理性购买产权 1mz;4xb
B (87)by-product 副产品 C_rlbl
;T
C (88)called-up share capital 催缴股本 ZZL.&Ho
C (89)capacity 生产能力 EJ`JN|,M
C (90)capacity ratios 生产能力比率 Psij*%I4
C (91)capital 资本 zqh.U@
C (92)capital assets pricing model 资本资产计价模式 B<SuNbR
C (93)capital commitment 承诺资本 I dgha9K
C (94)capital employed 已运用的资本 ow,I|A
C (95)capital expenditure 资本支出 5`53lK.C
C (96)capital expenditure authorization 资本支出核准 UiqHUrx
C (97)capital expenditure control 资本支出控制 {9q~bt
C (98)capital expenditure proposal 资本支出申请 Ob$|IH
8.
C (99)capital funding planning 资本基金筹集计划 cT'D2Yeq
C (100)capital gain 资本收益 2%y}El^+_
C (101)capital investment appraisal 资本投资评估 YD
E;mIW
C (102)capital maintenance 资本保全 H4ml0SS^
C (103)capital resource planning 资本资源计划 R*lJe6
C (104)capital surplus 资本盈余 -&I)3
C (105)capital turnover 资本周转率 l`G .lM(
C (106)card 记录卡 2 1.;lj
C (107)cash 现金 e|Rd#
C (108)cash account 现金账户 &x
=}m
C (109)cash book 现金账薄 GD<xmuo
C (110)cash cow 金牛产品 ?x
u5/r<
C (111)cash flow 现金流量 qn}4PVn4
C (112)cash discounted 现金贴现 8@^=k.5IK
C (113)cash flow budget 现金流量预算 bnt>j0E
C (114)cash flow statement 现金流量表 `?+lM
C (115)cash ledger 现金分类账 78&jaw*1A
C (116)cash limit 现金限额 U6;,<-bL
C (117)CCA 现时成本会计 g)c<\%
C (118)center 中心 8XZS BR(Z
C (119)changeover time 变更时间 'B ocMjRA
C (120)chartered entity 特许经济个体 :QT0[P5O
C (121)cheque 支票 )F
Q
'^
C (122)cheque register 支票登记薄 r)UtS4 7
C (123)coin analysis 零钱分类 dY'/\dJ
C (124)classification 分类 I]t ",s/j
C (125)clock card 工时卡 $Zf hQ5bat
C (126)code 代码 H g(%gT
C (127)commitment accounting 承诺确认会计 zRSIJ!A~
C (128)common cost 共同成本 c193Or'6Y
C (129)company limited by guarantee 有限担保责任公司 'o;>6u<u