A (1)ABC 作业基础成本计算 $Wu|4]o>9
A (2)absorbed overhead 已吸收制造费用 :31?Z(fQ
A (3)absorption costing 吸收成本计算 {e5-
A (4)account 账户,报表 ?<rZ9$
A (5)accounting postulate 会计假设 M/,lP
A (6)accounting series release 会计公告文件 klMpiy
A (7)accounting valuation 会计计价 _>bk'V7
A (8)account sale 承销清单
hW9U%-D
A (9)accountability concept 经营责任概念 kQp*+ras
A (10)accountancy 会计职业 'w=aLu5dY
A (11)accountant 会计师 N85ZbmU~
A (12)accounting 会计 $pIo`F _W
A (13)agency cost 代理成本 .7M.bpmqE
A (14)accounting bases 会计基础 dsOt(yNo
A (15)accounting manual 会计手册 %)Z,?DzZ
A (16)accounting period 会计期间 C~WWuju'
A (17)accounting policies 会计方针 &Ez+4.srkh
A (18)accounting rate of return 会计报酬率 7uf5w0]
A (19)accounting reference date 会计参照日 [{>3"XJ'
A (20)accounting reference period 会计参照期间 F2{SC?U
A (21)accrual concept 应计概念 uqD|j:~ =k
A (22)accrual expenses 应计费用 SW5n?Qj3-
A (23)acid test ration 速动比率(酸性测试比率) sm{/S*3
A (24)acquisition 购置 $1FnjL5u
A (25)acquisition accounting 收购会计 4,f`C0>"
A (26)activity based accounting 作业基础成本计算 w}s5=>QG%
A (27)adjusting events 调整事项 7{]L{ j-
A (28)administrative expenses 行政管理费 ,g4T>7`&U%
A (29)advice note 发货通知 v(6[z)A0
A (30)amortization 摊销 ~pHuh#>
A (31)analytical review 分析性检查 :9e4(7~ona
A (32)annual equivalent cost 年度等量成本法 l](!2a=[
A (33)annual report and accounts 年度报告和报表 I%($,kd}s
A (34)appraisal cost 检验成本 W*?qOq
{
A (35)appropriation account 盈余分配账户 xL
ms|jS
A (36)articles of association 公司章程细则 i/Nc)kKL
A (37)assets 资产 ^
Nu
j/
A (38)assets cover 资产保障 qL
<@PC.5
A (39)asset value per share 每股资产价值 f@q.kD21
A (40)associated company 联营公司 VrWQ] L
A (41)attainable standard 可达标准 `l6OQdB3W
A (42)attributable profit 可归属利润 EPA
2_
A (43)audit 审计 TRJTJM_k
A (44)audit report 审计报告 H?FiZy*[Y
A (45)auditing standards 审计准则 a^\F9^j
A (46)authorized share capital 额定股本 pNZ3vTs6
A (47)available hours 可用小时 ,tDLpnB@;
A (48)avoidable costs 可避免成本
^6b5}{>
B (49)back-to-back loan 易币贷款 8C[eHC*r
B (50)backflush accounting 倒退成本计算 _v(5vx_
{
B (51)bad debts 坏帐 S(^YTb7
B (52)bad debts ratio 坏帐比率 F+?i{$
B (53)bank charges 银行手续费 ?NvE9+n
B (54)bank overdraft 银行透支 Anqt:(
B (55)bank reconciliation 银行存款调节表 Ov4=!o=
B (56)bank statement 银行对账单 Udf\;G@
B (57)bankruptcy 破产 w%::~]
B (58)basis of apportionment 分摊基础 Efoy]6P\
B (59)batch 批量 >FS%-eI6
B (60)batch costing 分批成本计算 #DARZh U)
B (61)beta factor B(市场)风险因素 4E_u.tJ
B (62)bill 账单 t~)4f.F:
B (63)bill of exchange 汇票 yE
.st9m
B (64)bill of landing 提单 yMzy!b Ky
B (65)bill of materials 用料预计单 j'Q0
DF=GV
B (66)bill payable 应付票据 SL/'UoYm<
B (67)bill receivable 应收票据 _\8E/4zh
B (68)bin card 存货记录卡 [mNu m3e
B (69)bonus 红利 >rSCf=
B (70)book-keeping 薄记 ,% 'r:@'
B (71)Boston classification 波士顿分类 2Dt^W.!
B (72)breakeven chart 保本图 c}|} o^
B (73)breakeven point 保本点 gPA8A>U)[
B (74)breaking-down time 复位时间 Dx=RLiU9
B (75)budget 预算 r\}?HS06
B (76)budget center 预算中心 (kyRx+gA
B (77)budget cost allowance 预算成本折让 :;TF_Sv
B (78)budget manual 预算手册 &x=_n'
B (79)budget period 预算期间 xi4b;U j
B (80)budgetary control 预算控制 y |i(~
B (81)budgeted capacity 预算生产能力 3sIdwY)ZS_
B (82)burden 制造费用 9V~hz (^
B (83)business center 经营中心 BHS@wh
j
B (84)business entity 营业个体 qx9;"Ut
B (85)business unit 经营单位
j=G
B (86)buy-out management 管理性购买产权 B5h)F> &G
B (87)by-product 副产品 W#kyD)(F
C (88)called-up share capital 催缴股本 LNrM`3%2-
C (89)capacity 生产能力 B.smQt
C (90)capacity ratios 生产能力比率 ,_/\pX0
C (91)capital 资本 WvoIh4]
C (92)capital assets pricing model 资本资产计价模式 <AiE~l| D
C (93)capital commitment 承诺资本 t;0]d7ey'
C (94)capital employed 已运用的资本 qT
:`F
C (95)capital expenditure 资本支出 N)a5~<fBG
C (96)capital expenditure authorization 资本支出核准 ~p:hqi1+<+
C (97)capital expenditure control 资本支出控制
T00sYoK
C (98)capital expenditure proposal 资本支出申请 C-@M|K9A'
C (99)capital funding planning 资本基金筹集计划 90,UhNz9D
C (100)capital gain 资本收益 gz uWhQo
C (101)capital investment appraisal 资本投资评估 2P${5WT
C (102)capital maintenance 资本保全 ;j[gE
C (103)capital resource planning 资本资源计划 H;@0L}Nu+}
C (104)capital surplus 资本盈余 !6sR|c"~j
C (105)capital turnover 资本周转率 k_Sm ep
C (106)card 记录卡 wuxOFlrg
C (107)cash 现金 %KN2iNq
C (108)cash account 现金账户 'vZy-qHrV
C (109)cash book 现金账薄 lPC{R k.\C
C (110)cash cow 金牛产品
rf 60'
C (111)cash flow 现金流量 ~(NFjCUY?
C (112)cash discounted 现金贴现 ME$J?3r
C (113)cash flow budget 现金流量预算 T-lP=KF=
C (114)cash flow statement 现金流量表 O<mA+yk
C (115)cash ledger 现金分类账 /UY'E<wBx
C (116)cash limit 现金限额 DY/%|w*L
C (117)CCA 现时成本会计 0"N4WH O
C (118)center 中心 1W-kZ(e
C (119)changeover time 变更时间 V?>&9D"m
C (120)chartered entity 特许经济个体 {w,<igh
C (121)cheque 支票 #,FXc~ V
C (122)cheque register 支票登记薄 > PL}7f&:
C (123)coin analysis 零钱分类 NXz/1ut%
C (124)classification 分类 O-pH~E
C (125)clock card 工时卡 7Up-a^k^`
C (126)code 代码 /qq*"R
C (127)commitment accounting 承诺确认会计 ^JY:$)4["
C (128)common cost 共同成本 @Jlsx0i}}
C (129)company limited by guarantee 有限担保责任公司 QW_v\GHx