A (1)ABC 作业基础成本计算 ~};]k }
A (2)absorbed overhead 已吸收制造费用 vUqe.?5
A (3)absorption costing 吸收成本计算 gt~9"I
A (4)account 账户,报表 #jOOsfH|k
A (5)accounting postulate 会计假设 ftxTX3X
A (6)accounting series release 会计公告文件 y2GQN:X
A (7)accounting valuation 会计计价 gU~
L@R_D
A (8)account sale 承销清单 (x}A_i
A (9)accountability concept 经营责任概念 xC'mPcU8
A (10)accountancy 会计职业 hI*`> 9l
A (11)accountant 会计师 6={IMk
mA
A (12)accounting 会计 aXX,Zu^
A (13)agency cost 代理成本 ijE<spG
A (14)accounting bases 会计基础 pa>p%
A (15)accounting manual 会计手册 ]F
!'M
A (16)accounting period 会计期间 9U&~(;
A (17)accounting policies 会计方针 mZ]P[lQ'5
A (18)accounting rate of return 会计报酬率 c!.=%QY
A (19)accounting reference date 会计参照日 ES^NBI j5P
A (20)accounting reference period 会计参照期间 K!9y+%01
A (21)accrual concept 应计概念 9z+vFk`
A (22)accrual expenses 应计费用 15o9CaQw4"
A (23)acid test ration 速动比率(酸性测试比率) Sw yaYK
A (24)acquisition 购置
qI(W$
A (25)acquisition accounting 收购会计 C?8PT/
A (26)activity based accounting 作业基础成本计算 UVz=QEuYb
A (27)adjusting events 调整事项 zMbfV%b
A (28)administrative expenses 行政管理费 I+*o
sk
A (29)advice note 发货通知 BQ).`f";d
A (30)amortization 摊销 "&@gX_%
A (31)analytical review 分析性检查 xT:qe
A (32)annual equivalent cost 年度等量成本法 yVT&rQ"{
A (33)annual report and accounts 年度报告和报表 hJecCOA)'
A (34)appraisal cost 检验成本 D% oueW
A (35)appropriation account 盈余分配账户 NAJ '><2
A (36)articles of association 公司章程细则 lB=(8.
A (37)assets 资产 KrJ 5"1=
A (38)assets cover 资产保障 |Uc<;> l
A (39)asset value per share 每股资产价值 \)FeuLGL9
A (40)associated company 联营公司 f KFnCng
A (41)attainable standard 可达标准 Vp|2w lFE-
A (42)attributable profit 可归属利润 =g/4{IL%
A (43)audit 审计 9
aY'0wa
A (44)audit report 审计报告 ~o:rM/!Ba
A (45)auditing standards 审计准则 >/(i3)
A (46)authorized share capital 额定股本 &,^mM'
C
A (47)available hours 可用小时 CR%D\I$o
A (48)avoidable costs 可避免成本 J>><o:~@
B (49)back-to-back loan 易币贷款 wYZy e^7
B (50)backflush accounting 倒退成本计算 p^T&jE8])#
B (51)bad debts 坏帐 KX0<j
B (52)bad debts ratio 坏帐比率 xt?3_?1
B (53)bank charges 银行手续费 s>LA3kT
B (54)bank overdraft 银行透支 xylpiSJ
B (55)bank reconciliation 银行存款调节表 rd XCWK$E
B (56)bank statement 银行对账单 @<hF.4,]
B (57)bankruptcy 破产 ,l
rYl!,
B (58)basis of apportionment 分摊基础 ,Y`'myL8W
B (59)batch 批量 3 %z
B (60)batch costing 分批成本计算 FgXu1-
B (61)beta factor B(市场)风险因素 ='7er.~\
B (62)bill 账单 D."cQ<sxpN
B (63)bill of exchange 汇票 ^`l"'6
B (64)bill of landing 提单 lo\: ]/&6
B (65)bill of materials 用料预计单 :({-0&&_
B (66)bill payable 应付票据 Q&oC]u(="&
B (67)bill receivable 应收票据 }@3Ud'
Y
B (68)bin card 存货记录卡 h`z2!F4
B (69)bonus 红利 H+S~ bzz
B (70)book-keeping 薄记 SNQz8(O
B (71)Boston classification 波士顿分类 <9Lv4`]GU5
B (72)breakeven chart 保本图 6H(fk1E
B (73)breakeven point 保本点 %4?SY82
B (74)breaking-down time 复位时间 &{X{36
B (75)budget 预算 m
-:8jA?
B (76)budget center 预算中心 vpZu.#5c
B (77)budget cost allowance 预算成本折让
EJWOXxU
B (78)budget manual 预算手册 clh3
B (79)budget period 预算期间 p:DL:^zx
B (80)budgetary control 预算控制 )
B-MPuB
B (81)budgeted capacity 预算生产能力 )2iM<-uB
B (82)burden 制造费用 Xz;et>UD*B
B (83)business center 经营中心 -9=M9}eDF
B (84)business entity 营业个体 $sU5=,
B (85)business unit 经营单位 =gxgS<bde
B (86)buy-out management 管理性购买产权 08<k'Oi]
B (87)by-product 副产品 i_j9/k
C (88)called-up share capital 催缴股本 F Q8RK~?`
C (89)capacity 生产能力 tebWj>+1c
C (90)capacity ratios 生产能力比率 !^c:'I>~
C (91)capital 资本 Y|{r
vBKjf
C (92)capital assets pricing model 资本资产计价模式 b&\3ps
C (93)capital commitment 承诺资本 4 e=/f,o1
C (94)capital employed 已运用的资本 Nrab*K(][
C (95)capital expenditure 资本支出 ek<PISlci
C (96)capital expenditure authorization 资本支出核准 Z!C`f/h9
C (97)capital expenditure control 资本支出控制 2ApDpH`fiJ
C (98)capital expenditure proposal 资本支出申请 RB S[*D
C (99)capital funding planning 资本基金筹集计划 [}W^4,
C (100)capital gain 资本收益 @-)<|orU4
C (101)capital investment appraisal 资本投资评估 -mev%lV
C (102)capital maintenance 资本保全 W0+gfg
C (103)capital resource planning 资本资源计划 5~ _eN
C (104)capital surplus 资本盈余 (lyt"Ty
C (105)capital turnover 资本周转率 "D
ts*
C (106)card 记录卡 .ujs`9d_-
C (107)cash 现金 v
`[Tl
C (108)cash account 现金账户 =:xV(GK}
C (109)cash book 现金账薄 2*~JMbm
C (110)cash cow 金牛产品 R-r+=x&
C (111)cash flow 现金流量 %Y)PH-z
C (112)cash discounted 现金贴现 Zu2m%=J`
C (113)cash flow budget 现金流量预算 fZka%[B
C (114)cash flow statement 现金流量表 ?$"x^=te7
C (115)cash ledger 现金分类账 Hrd5p+j
C (116)cash limit 现金限额 |'V<>v.v
C (117)CCA 现时成本会计 JfZL?D{NM
C (118)center 中心 aGq_hP
C (119)changeover time 变更时间 x'E'jh%
C (120)chartered entity 特许经济个体 rh:s
7
C (121)cheque 支票 2]of SdM
C (122)cheque register 支票登记薄 8{}Pj
C (123)coin analysis 零钱分类 fWtb mUq
C (124)classification 分类 htUy2v#V
C (125)clock card 工时卡 H{ n>KZ]\
C (126)code 代码 <r_P?
lZW
C (127)commitment accounting 承诺确认会计 I2t-D1X
C (128)common cost 共同成本 cM> G>Yzo
C (129)company limited by guarantee 有限担保责任公司 Lu8%qcC