A (1)ABC 作业基础成本计算 `,#!C`E 9
A (2)absorbed overhead 已吸收制造费用 H5M#q6`H6
A (3)absorption costing 吸收成本计算 6
=>G#
A (4)account 账户,报表 tOg=zXm
A (5)accounting postulate 会计假设 P. V\ov7m2
A (6)accounting series release 会计公告文件
WL-0(
A (7)accounting valuation 会计计价 A3yi?y{[*
A (8)account sale 承销清单 o)I/P<
A (9)accountability concept 经营责任概念 rsxRk7s@
A (10)accountancy 会计职业 r+
\/G{+=}
A (11)accountant 会计师 " $)yB
A (12)accounting 会计 Eo=HNe
A (13)agency cost 代理成本 0XIxwc0Iw
A (14)accounting bases 会计基础 14l; *
A (15)accounting manual 会计手册 A,<@m2
A (16)accounting period 会计期间 =K'L|QKF
A (17)accounting policies 会计方针 VS`Z_Xn
A (18)accounting rate of return 会计报酬率 fVUKvZ}P*
A (19)accounting reference date 会计参照日 JDhwN<0R
A (20)accounting reference period 会计参照期间 !: |nI77|
A (21)accrual concept 应计概念 !5.v'K
'
A (22)accrual expenses 应计费用 - L`7+
A (23)acid test ration 速动比率(酸性测试比率) yN:>!SQ
A (24)acquisition 购置 [%~NM/xu<
A (25)acquisition accounting 收购会计 }x0Z(
`
A (26)activity based accounting 作业基础成本计算 `|,tCM&-
A (27)adjusting events 调整事项 aBlbg3 q
A (28)administrative expenses 行政管理费 JtmQzr0>
A (29)advice note 发货通知 -\,VGudM}
A (30)amortization 摊销 065A?KyD
A (31)analytical review 分析性检查 9 z*(8d
A (32)annual equivalent cost 年度等量成本法 RKk"
A (33)annual report and accounts 年度报告和报表 gA+YtU{z
A (34)appraisal cost 检验成本 *vs~SzF$
A (35)appropriation account 盈余分配账户 "1%*'B^}bw
A (36)articles of association 公司章程细则 Sf/W9Jw
A (37)assets 资产 -W^2*w
A (38)assets cover 资产保障 9|a)sb7/
A (39)asset value per share 每股资产价值 8A_TIyh?
A (40)associated company 联营公司 UJwq n"Q^
A (41)attainable standard 可达标准 Y[,U_GX/R
A (42)attributable profit 可归属利润 4#@0T"T~M
A (43)audit 审计 )$F6
A (44)audit report 审计报告 UP*yeT,P,
A (45)auditing standards 审计准则 |wJ),h8/
A (46)authorized share capital 额定股本 ] -
h|]
A (47)available hours 可用小时 p1?J
A (48)avoidable costs 可避免成本 #VR`?n?,
B (49)back-to-back loan 易币贷款 .lG+a!)
B (50)backflush accounting 倒退成本计算 b)y<.pS\
B (51)bad debts 坏帐 gQCC>8
B (52)bad debts ratio 坏帐比率 FJlsWh4,6=
B (53)bank charges 银行手续费 Bf(Mot^
B (54)bank overdraft 银行透支 NIL^UN}
B (55)bank reconciliation 银行存款调节表 ]o!&2:'N`
B (56)bank statement 银行对账单 yEnKUo[
B (57)bankruptcy 破产 ;?j~8
B (58)basis of apportionment 分摊基础
nFVbQa~
B (59)batch 批量 "$4hv6 s
B (60)batch costing 分批成本计算 s'2y%E#
B (61)beta factor B(市场)风险因素 @Zh8 QI+
B (62)bill 账单 uRs9}dzv
B (63)bill of exchange 汇票 _"`uqW79
B (64)bill of landing 提单 ,Zr YJ<
B (65)bill of materials 用料预计单 >sB=\
B (66)bill payable 应付票据 iiQ||P}5
B (67)bill receivable 应收票据 W *|OOa'
B (68)bin card 存货记录卡 vLD:(qTi
B (69)bonus 红利 #C'o'%!(
B (70)book-keeping 薄记 7dsnv)(v
B (71)Boston classification 波士顿分类 RNl\`>Cz
B (72)breakeven chart 保本图 =
c/3^e
B (73)breakeven point 保本点 ?|gGsm+
B (74)breaking-down time 复位时间 |)*m[_1
B (75)budget 预算
$o{F
B (76)budget center 预算中心 Z,(%v.d
B (77)budget cost allowance 预算成本折让 18J.vcP
B (78)budget manual 预算手册 J>/Ci\OB
B (79)budget period 预算期间 Zu)i+GeG
B (80)budgetary control 预算控制 !~Ax
B (81)budgeted capacity 预算生产能力 n,1NJKX
B (82)burden 制造费用 1\=pPys)
B (83)business center 经营中心 #r-j.f}yx
B (84)business entity 营业个体 k-;.0!D^
B (85)business unit 经营单位 iRkOH]+K
B (86)buy-out management 管理性购买产权 wV]sGHu F}
B (87)by-product 副产品 dawVE
O
C (88)called-up share capital 催缴股本 ]i9H_K
C (89)capacity 生产能力 aEV|>K=6Y'
C (90)capacity ratios 生产能力比率 q\-xg*'
C (91)capital 资本
_D!M
nTK
C (92)capital assets pricing model 资本资产计价模式 =]2
b8
C (93)capital commitment 承诺资本 4UkP:Vz:
C (94)capital employed 已运用的资本 N}eU.#L
C (95)capital expenditure 资本支出 \5j22L9S
C (96)capital expenditure authorization 资本支出核准 ,S7~=S
C (97)capital expenditure control 资本支出控制 DtI%-I.
C (98)capital expenditure proposal 资本支出申请 4Xa.r6T_N=
C (99)capital funding planning 资本基金筹集计划 0Ax>gj-`
C (100)capital gain 资本收益 4Ub?*
C (101)capital investment appraisal 资本投资评估 kG_&-b
C (102)capital maintenance 资本保全 ./aZV
C (103)capital resource planning 资本资源计划 dw=Xjyk?
h
C (104)capital surplus 资本盈余 Oi+Qy[y2
C (105)capital turnover 资本周转率 hVTyv"
C (106)card 记录卡 \" 5F;J
C (107)cash 现金 ZlwcwoPib
C (108)cash account 现金账户 s8/ozaeo
C (109)cash book 现金账薄 38zR\@'j]4
C (110)cash cow 金牛产品 vV\/pu8
C (111)cash flow 现金流量 N6-2*ES
C (112)cash discounted 现金贴现 WVB
E>TB
C (113)cash flow budget 现金流量预算 )w3XN A_V
C (114)cash flow statement 现金流量表 m
bB\~n
C (115)cash ledger 现金分类账 A3<P li
C (116)cash limit 现金限额 +J}k_'4&
C (117)CCA 现时成本会计 Yg]FF`{p=
C (118)center 中心 uv_P{%TK
C (119)changeover time 变更时间 noB}p4
C (120)chartered entity 特许经济个体 ~CjmYP'o
C (121)cheque 支票 r5X BcG(2
C (122)cheque register 支票登记薄 &?uzJx~
C (123)coin analysis 零钱分类 kW7&~tX
C (124)classification 分类 x1 R!
C (125)clock card 工时卡 z}Mb4{d
1
C (126)code 代码
q%)*,I<
C (127)commitment accounting 承诺确认会计 E Ni%ge'":
C (128)common cost 共同成本 EeF n{_
C (129)company limited by guarantee 有限担保责任公司 %te'J G<