A (1)ABC 作业基础成本计算 (M% ;~y\
A (2)absorbed overhead 已吸收制造费用 ,# "(Z
A (3)absorption costing 吸收成本计算 -2NwF4VL
A (4)account 账户,报表 LR$z0rDEM
A (5)accounting postulate 会计假设 t;Wotfc[#0
A (6)accounting series release 会计公告文件 #w~0uCzQ@
A (7)accounting valuation 会计计价 $@87?Ab
A (8)account sale 承销清单 |"}4*V_ *
A (9)accountability concept 经营责任概念 YQ,tt<CQ
A (10)accountancy 会计职业 8&a_A:h
A (11)accountant 会计师 *PB/iVH%6
A (12)accounting 会计 2bA#D%PHD
A (13)agency cost 代理成本 $N.`)S<
A (14)accounting bases 会计基础 5t'Fv<g
A (15)accounting manual 会计手册 F RH&B5w
A (16)accounting period 会计期间 $j`<SxJ>
A (17)accounting policies 会计方针 8gpB z'/,
A (18)accounting rate of return 会计报酬率 -^fzsBL.
A (19)accounting reference date 会计参照日 Yk>8g;<
A (20)accounting reference period 会计参照期间 ul}'{|4
A (21)accrual concept 应计概念 =WRO\lgv.
A (22)accrual expenses 应计费用 vw
rRZ"2
A (23)acid test ration 速动比率(酸性测试比率) +sn2Lw!^
A (24)acquisition 购置 <3#<I)#
A (25)acquisition accounting 收购会计 G\mKCaI8
A (26)activity based accounting 作业基础成本计算 iB{xvyR
A (27)adjusting events 调整事项 i]M"Cu*
A (28)administrative expenses 行政管理费 tP]q4i
A (29)advice note 发货通知 +2O=s<fp
A (30)amortization 摊销 LkaG[^tfN
A (31)analytical review 分析性检查 ^uBwj}6
A (32)annual equivalent cost 年度等量成本法 OWV/kz5'H
A (33)annual report and accounts 年度报告和报表 /oDpgOn
A (34)appraisal cost 检验成本 |4xo4%BQ>
A (35)appropriation account 盈余分配账户 T 'i~_R6
A (36)articles of association 公司章程细则 )H+h;U
A (37)assets 资产 %AgA -pBp
A (38)assets cover 资产保障 6~:+:;
A (39)asset value per share 每股资产价值
/Su)|[/'
A (40)associated company 联营公司 {h
^c
A (41)attainable standard 可达标准 BQU/Qo DY
A (42)attributable profit 可归属利润 NTVHnSoHh
A (43)audit 审计 ]|BojSL_
A (44)audit report 审计报告 C@)pmSQ
A (45)auditing standards 审计准则 {jG.=}/Dk
A (46)authorized share capital 额定股本 C*j9Iaj
A (47)available hours 可用小时 HwW6tQ
A (48)avoidable costs 可避免成本 4@~a<P#
B (49)back-to-back loan 易币贷款 4@))OD^ x
B (50)backflush accounting 倒退成本计算 >e_%M50
B (51)bad debts 坏帐 ^
+a
B (52)bad debts ratio 坏帐比率 {tmKCG
B (53)bank charges 银行手续费 . z].:$J&
B (54)bank overdraft 银行透支 x.G"D(
B (55)bank reconciliation 银行存款调节表 o#dcD?^
B (56)bank statement 银行对账单 4zX=3iBt
B (57)bankruptcy 破产 M4H"].Zm
B (58)basis of apportionment 分摊基础 YME[%c2x
B (59)batch 批量 |=,83,a
B (60)batch costing 分批成本计算 wEK%T P4
B (61)beta factor B(市场)风险因素 Lv3XYZgW~
B (62)bill 账单 pDmK
B (63)bill of exchange 汇票 O$(c.(_$
B (64)bill of landing 提单 wVQdUtmk
B (65)bill of materials 用料预计单 q'2`0MRa
B (66)bill payable 应付票据 9^p32G
B (67)bill receivable 应收票据
(qj,GmcS
B (68)bin card 存货记录卡 A8mlw#`E8b
B (69)bonus 红利 RCCv>o
B (70)book-keeping 薄记 D8EeZUqU
B (71)Boston classification 波士顿分类 km}MqBQl
B (72)breakeven chart 保本图 Y@ObwKcG
B (73)breakeven point 保本点 uNg'h/^NZ|
B (74)breaking-down time 复位时间 1h{>[ 'L
B (75)budget 预算 ~r PYJ
B (76)budget center 预算中心 u'=(&><
B (77)budget cost allowance 预算成本折让 \P5>{2i
B (78)budget manual 预算手册 $wgc vySx
B (79)budget period 预算期间 KZW'O
b>[
B (80)budgetary control 预算控制 hXPocP
B (81)budgeted capacity 预算生产能力 Z/n3aYM
B (82)burden 制造费用 s`r-v/3l
B (83)business center 经营中心 DQMPA
j.
B (84)business entity 营业个体 _o&94&
B (85)business unit 经营单位 k=ts&9\
B (86)buy-out management 管理性购买产权 }E,jR=@
B (87)by-product 副产品 zw
,-.fmM#
C (88)called-up share capital 催缴股本 ]79~:m[C
C (89)capacity 生产能力 e& p_f<
C (90)capacity ratios 生产能力比率 U @)
k3^
C (91)capital 资本
l:q8Pg)
C (92)capital assets pricing model 资本资产计价模式 V0s,
f.a
C (93)capital commitment 承诺资本 8H7O/n
C (94)capital employed 已运用的资本 k06xz#pL
C (95)capital expenditure 资本支出 ?Q;kZmQl
C (96)capital expenditure authorization 资本支出核准 ;m
''9z)2
C (97)capital expenditure control 资本支出控制 8.[&wyU
C (98)capital expenditure proposal 资本支出申请 yAAG2c4(
C (99)capital funding planning 资本基金筹集计划 &adY
C (100)capital gain 资本收益 |7]?>-
C (101)capital investment appraisal 资本投资评估 Oy:QkV9
C (102)capital maintenance 资本保全 EN
O? ;
C (103)capital resource planning 资本资源计划 %V31B\]Nz7
C (104)capital surplus 资本盈余 %v_IX2'
C (105)capital turnover 资本周转率 pXve02b1B
C (106)card 记录卡 %3rTQ:X
C (107)cash 现金 G l_\Vy
C (108)cash account 现金账户 Zd8drT'@#
C (109)cash book 现金账薄 Sf=F cb
C (110)cash cow 金牛产品 ^Wif!u/HM
C (111)cash flow 现金流量 xC[~Fyhp
C (112)cash discounted 现金贴现 {>
wI8
C (113)cash flow budget 现金流量预算 Ap%d<\,Z
C (114)cash flow statement 现金流量表 \Bt=bu>Z
C (115)cash ledger 现金分类账 l<W*/}3
C (116)cash limit 现金限额 .N/GfR`0/<
C (117)CCA 现时成本会计 ) @!~8<_"
C (118)center 中心 >6OCKl
C (119)changeover time 变更时间 Mm "Wk
C (120)chartered entity 特许经济个体 qZXyi'(d
C (121)cheque 支票 @+iC/
C (122)cheque register 支票登记薄 ,GP!fsK
C (123)coin analysis 零钱分类 {d^Q7A:`
C (124)classification 分类 `b#/[3
C (125)clock card 工时卡 xIM8
C (126)code 代码 {%=S+89l
C (127)commitment accounting 承诺确认会计 oDz*~{BHg
C (128)common cost 共同成本 K?9WY]Ot
C (129)company limited by guarantee 有限担保责任公司 >~h>#{&