A (1)ABC 作业基础成本计算 bNR}Mk]?
A (2)absorbed overhead 已吸收制造费用 s`ly#+!.
A (3)absorption costing 吸收成本计算 $[iSZ ;
A (4)account 账户,报表 =CEQYk-y1
A (5)accounting postulate 会计假设 =h^ cfyj
A (6)accounting series release 会计公告文件 a? CV;9
A (7)accounting valuation 会计计价 w
`6qT3v
A (8)account sale 承销清单 mX T{)pU
A (9)accountability concept 经营责任概念 =jjUwcl
A (10)accountancy 会计职业 dL'hC#!h
A (11)accountant 会计师 't
\:@ -tQ
A (12)accounting 会计 oop''6`C%
A (13)agency cost 代理成本 2/f:VB?<T
A (14)accounting bases 会计基础 L3P _
A (15)accounting manual 会计手册 k6-Q3W[+a
A (16)accounting period 会计期间 Q@hx +aM
A (17)accounting policies 会计方针 4lH$BIAW
A (18)accounting rate of return 会计报酬率 K:fK! /
A (19)accounting reference date 会计参照日 zr%lBHuW
A (20)accounting reference period 会计参照期间 .asHFT7]9
A (21)accrual concept 应计概念 ]Qe;+p9vU
A (22)accrual expenses 应计费用 wxEFM)zr
A (23)acid test ration 速动比率(酸性测试比率) &*RJh'o|N(
A (24)acquisition 购置 ?
c0OrvM
A (25)acquisition accounting 收购会计 a? K =
A (26)activity based accounting 作业基础成本计算 GEXT8f(7
A (27)adjusting events 调整事项 /o#!9H
A (28)administrative expenses 行政管理费 R| t"(6
A (29)advice note 发货通知 +Ck F#H ~
A (30)amortization 摊销 q 05_5
A (31)analytical review 分析性检查 {.O
Bcx
A (32)annual equivalent cost 年度等量成本法 h|"98PI
A (33)annual report and accounts 年度报告和报表 \[oU7r}?/V
A (34)appraisal cost 检验成本 ;|e {J $
A (35)appropriation account 盈余分配账户 {4Cn/}7Ly^
A (36)articles of association 公司章程细则
'n% Ac&kk
A (37)assets 资产 3 <RkUmR
A (38)assets cover 资产保障 5F cKY_
A (39)asset value per share 每股资产价值 -8; ,#
A (40)associated company 联营公司 Ha9A5Ao}0
A (41)attainable standard 可达标准 'h_PJ%
A (42)attributable profit 可归属利润 J6/Mm7R
A (43)audit 审计 T;X8 T
A (44)audit report 审计报告 h" cLZM:6
A (45)auditing standards 审计准则 h7<Z
kf
A (46)authorized share capital 额定股本 w35r\x +
A (47)available hours 可用小时 \ Xow#@[
A (48)avoidable costs 可避免成本 DesvnV'{`
B (49)back-to-back loan 易币贷款 [R-4e; SRh
B (50)backflush accounting 倒退成本计算 ( -DA%
B (51)bad debts 坏帐 B) J.(k`p
B (52)bad debts ratio 坏帐比率 ivsp):W
B (53)bank charges 银行手续费 lg1yj}br
B (54)bank overdraft 银行透支 V*xT5TljS-
B (55)bank reconciliation 银行存款调节表 #+p30?r0y
B (56)bank statement 银行对账单 R X :wt
B (57)bankruptcy 破产 gsd9QW
B (58)basis of apportionment 分摊基础 j7=I!<w V
B (59)batch 批量 5*~Mv<#
B (60)batch costing 分批成本计算 \]=qGMwFs
B (61)beta factor B(市场)风险因素 = cE:,z ;g
B (62)bill 账单 t QkEJ
pj
B (63)bill of exchange 汇票 WJCEiH
B (64)bill of landing 提单 ^:W.R7|
B (65)bill of materials 用料预计单 ]YY jXg}%
B (66)bill payable 应付票据 X m& L@2V
B (67)bill receivable 应收票据 _S5\5[^
B (68)bin card 存货记录卡 [ ,)yc/{*
B (69)bonus 红利 ) \Mwv&k1
B (70)book-keeping 薄记
IE!fNuR4
B (71)Boston classification 波士顿分类 iD
,iv
B (72)breakeven chart 保本图 j|!.K |9B
B (73)breakeven point 保本点 cy8+@77
B (74)breaking-down time 复位时间 cGiS[-g
B (75)budget 预算 6z@OGExmd#
B (76)budget center 预算中心 rRy BG Ej
B (77)budget cost allowance 预算成本折让 4a]m=]Hm
B (78)budget manual 预算手册 uZ][#[u
B (79)budget period 预算期间 :L<$O7
B (80)budgetary control 预算控制 tyFhp:ZB
B (81)budgeted capacity 预算生产能力 C -4NiXa
B (82)burden 制造费用 BUB#\ v#a
B (83)business center 经营中心 j Xq~ x"(
B (84)business entity 营业个体 Z)Y--`*
B (85)business unit 经营单位 z:< mgp&/<
B (86)buy-out management 管理性购买产权 j|gv0SI_
w
B (87)by-product 副产品 }
r^ @Xh
C (88)called-up share capital 催缴股本 'bp*hqG[
C (89)capacity 生产能力 ! )$
PD @
C (90)capacity ratios 生产能力比率 =ZM #_uW
C (91)capital 资本 cY?<
W/
C (92)capital assets pricing model 资本资产计价模式 ^/\OS@CT\
C (93)capital commitment 承诺资本 D ODo
!
C (94)capital employed 已运用的资本 Gs%IZo_
C (95)capital expenditure 资本支出 c\~H_ ~F
C (96)capital expenditure authorization 资本支出核准 +RS>#zd/=
C (97)capital expenditure control 资本支出控制 un0t zz
C (98)capital expenditure proposal 资本支出申请 ;Vc@]6Ck
C (99)capital funding planning 资本基金筹集计划 )iad
u
C (100)capital gain 资本收益 -IhFPjQ
C (101)capital investment appraisal 资本投资评估 .QO
QqU*2I
C (102)capital maintenance 资本保全 uV.3g 1 m
C (103)capital resource planning 资本资源计划 R)?b\VK2$
C (104)capital surplus 资本盈余 3`_jNPV1
C (105)capital turnover 资本周转率 [z#C&gDt
C (106)card 记录卡 -\:#z4Tc
C (107)cash 现金 s#o
m
C (108)cash account 现金账户 M"[s5=:Lo
C (109)cash book 现金账薄 OQ"%(w>Hb
C (110)cash cow 金牛产品 a6=mE?JTB
C (111)cash flow 现金流量
|5)~WoV/G
C (112)cash discounted 现金贴现 3;=nQ{0b
C (113)cash flow budget 现金流量预算 p%e ! &:!
C (114)cash flow statement 现金流量表 M$ g%kqa
C (115)cash ledger 现金分类账 Ry *NR
P;
C (116)cash limit 现金限额 -e7|DXj
C (117)CCA 现时成本会计 Vt{C8 0n&N
C (118)center 中心
Xm`s= 5%
C (119)changeover time 变更时间 +4^XF Pq~
C (120)chartered entity 特许经济个体 [Z6]$$!#2
C (121)cheque 支票 eIc~J!?<&V
C (122)cheque register 支票登记薄 F4X/ )$ Dk
C (123)coin analysis 零钱分类 ;:1d< Q|
C (124)classification 分类 d{+ H|$L`
C (125)clock card 工时卡 NhQIpzL)
C (126)code 代码 m&o}qzC'y
C (127)commitment accounting 承诺确认会计 G?12?2
C (128)common cost 共同成本 D.xN _NK"
C (129)company limited by guarantee 有限担保责任公司 Lu\]]m
