A (1)ABC 作业基础成本计算 Tu m_aI
A (2)absorbed overhead 已吸收制造费用 u[oUCTY
A (3)absorption costing 吸收成本计算 7J*N_8?2
A (4)account 账户,报表 D WiBG
A (5)accounting postulate 会计假设 F{m{d?:OA
A (6)accounting series release 会计公告文件 >v+jh(^
A (7)accounting valuation 会计计价 +K~NV?c
A (8)account sale 承销清单 }-DE`c
A (9)accountability concept 经营责任概念 Yu3zM79'k
A (10)accountancy 会计职业 /)>S<X
A (11)accountant 会计师 r&3pM2Da}
A (12)accounting 会计 OB-Q /?0
A (13)agency cost 代理成本 Q2|p\rO
A (14)accounting bases 会计基础 K'5'}Lb5k
A (15)accounting manual 会计手册 $m| V :/
A (16)accounting period 会计期间 aM=D84@
A (17)accounting policies 会计方针 [xZU!=
A (18)accounting rate of return 会计报酬率
V@vU"
A (19)accounting reference date 会计参照日 X~9j$3lUBR
A (20)accounting reference period 会计参照期间 ;_?MX/w|&
A (21)accrual concept 应计概念 </"4 zD|
A (22)accrual expenses 应计费用 Vb|#MNf)
A (23)acid test ration 速动比率(酸性测试比率) s!+
pL|
A (24)acquisition 购置 1Sz
A3c
A (25)acquisition accounting 收购会计 Uh6 '$0
A (26)activity based accounting 作业基础成本计算 FMw&(
A (27)adjusting events 调整事项 0?DC00O
A (28)administrative expenses 行政管理费 Ms^dRe)
A (29)advice note 发货通知 O9M{ ).
A (30)amortization 摊销 OE`X<h4r
A (31)analytical review 分析性检查 /+]s.V.
A (32)annual equivalent cost 年度等量成本法 *OjKcs
A (33)annual report and accounts 年度报告和报表 'lz"2@4{
A (34)appraisal cost 检验成本 #qBr/+b
A (35)appropriation account 盈余分配账户 e [h8}F
A (36)articles of association 公司章程细则 f9u^ R=Ff[
A (37)assets 资产 s1N?/>lmB
A (38)assets cover 资产保障 YDJ4c;37
A (39)asset value per share 每股资产价值 &a0r%L()X
A (40)associated company 联营公司 z+{,WHjo
A (41)attainable standard 可达标准 hqvE!Of
A (42)attributable profit 可归属利润 H}}$V7]^),
A (43)audit 审计 TUK"nKSZ`.
A (44)audit report 审计报告 OhZgcUqQ8
A (45)auditing standards 审计准则 / ~%KVe
A (46)authorized share capital 额定股本 Kv&g5&N,
A (47)available hours 可用小时 fV>CZ^=G
A (48)avoidable costs 可避免成本 "SxLN
8.:
B (49)back-to-back loan 易币贷款 A7_4.VH
B (50)backflush accounting 倒退成本计算 g|X ;ahTT
B (51)bad debts 坏帐 '9p@vi{\
B (52)bad debts ratio 坏帐比率 SLL3v,P(7
B (53)bank charges 银行手续费
-fI`3#
B (54)bank overdraft 银行透支 ;|T!
#@j
B (55)bank reconciliation 银行存款调节表 H6*^Ga
B (56)bank statement 银行对账单 2F{hg%
B (57)bankruptcy 破产 DTRJ/@t
B (58)basis of apportionment 分摊基础 4R^mI
B (59)batch 批量 M9\#Aq&\i
B (60)batch costing 分批成本计算 XN=67f$Hw
B (61)beta factor B(市场)风险因素 "p&Y^]
B (62)bill 账单 3g'S\G@
B (63)bill of exchange 汇票 /1=4"|q>h'
B (64)bill of landing 提单 Q#I"_G&{
B (65)bill of materials 用料预计单 ))kF<A_MK
B (66)bill payable 应付票据 B Xms;[
B (67)bill receivable 应收票据 'NjzgZ~]P
B (68)bin card 存货记录卡 `3H4Ajzcc
B (69)bonus 红利 olB)p$aH#
B (70)book-keeping 薄记 f
3V Dv9(
B (71)Boston classification 波士顿分类 p@!nYPr.
B (72)breakeven chart 保本图 GYxM0~:$k
B (73)breakeven point 保本点 ia&AW
B (74)breaking-down time 复位时间 @}p2aV59
B (75)budget 预算 C&LB
r|
B (76)budget center 预算中心 aimarU
B (77)budget cost allowance 预算成本折让 -H^oXeN
B (78)budget manual 预算手册 Bs+(L [Z
B (79)budget period 预算期间 V]OmfPve
B (80)budgetary control 预算控制 1d"Z>k:mn
B (81)budgeted capacity 预算生产能力 x5`br.
b
B (82)burden 制造费用 Mv544>:
B (83)business center 经营中心 _/8FRkx
B (84)business entity 营业个体 )UgX3+@
B (85)business unit 经营单位 ,u }XWV
B (86)buy-out management 管理性购买产权 6oaazB^L
B (87)by-product 副产品 {e[%;W%c&
C (88)called-up share capital 催缴股本 +y7;81ND
C (89)capacity 生产能力 }VS3L_
;}/
C (90)capacity ratios 生产能力比率 5Wyz=+?m|
C (91)capital 资本 ]w T 7*( Y
C (92)capital assets pricing model 资本资产计价模式 H&1[nU{?>
C (93)capital commitment 承诺资本 <?-YTY|
C (94)capital employed 已运用的资本 =L%DX#8
C (95)capital expenditure 资本支出 4a0:2 kIKa
C (96)capital expenditure authorization 资本支出核准 w\54j)rb
C (97)capital expenditure control 资本支出控制 CTt vyr
C (98)capital expenditure proposal 资本支出申请 #/"8F O%~p
C (99)capital funding planning 资本基金筹集计划 WARb"8Kg
C (100)capital gain 资本收益 C*U'~qRK
C (101)capital investment appraisal 资本投资评估 3~,d+P
C (102)capital maintenance 资本保全 q"O.Cbk
C (103)capital resource planning 资本资源计划 IEKU-k7}Z
C (104)capital surplus 资本盈余 HX'FYt/?t
C (105)capital turnover 资本周转率 [b%:.bjY
C (106)card 记录卡 Wcb7
;~K
C (107)cash 现金
3G.5724,
C (108)cash account 现金账户 S)QAXjH
C (109)cash book 现金账薄 q)H
1pwxD
C (110)cash cow 金牛产品 t*@2OW`!
C (111)cash flow 现金流量 ~$'\L
C (112)cash discounted 现金贴现 LmlXMia
C (113)cash flow budget 现金流量预算 WLF0US
'
C (114)cash flow statement 现金流量表 /?
r?it
C (115)cash ledger 现金分类账 QM3,'?ekRH
C (116)cash limit 现金限额 #-pc}Y|<
C (117)CCA 现时成本会计 CTWn2tpW
C (118)center 中心
o,U9}_|A
C (119)changeover time 变更时间
I1[g&9,
C (120)chartered entity 特许经济个体 6x"Q
C (121)cheque 支票 a+hd(JX0~
C (122)cheque register 支票登记薄 -.g|l\
C (123)coin analysis 零钱分类 6KD `oUx
C (124)classification 分类 `
_b`kzJ
C (125)clock card 工时卡 x~.:64
C (126)code 代码 F+ E|r6'i
C (127)commitment accounting 承诺确认会计 KIR'$ 6pn~
C (128)common cost 共同成本 >zDF2Y[
C (129)company limited by guarantee 有限担保责任公司 R[49(>7H4