A (1)ABC 作业基础成本计算 {@^;Nw%J
A (2)absorbed overhead 已吸收制造费用 M[gL7-%w\
A (3)absorption costing 吸收成本计算 -(8I ?{"4i
A (4)account 账户,报表 0{|HRiQH9+
A (5)accounting postulate 会计假设 [/UchU]DT
A (6)accounting series release 会计公告文件 RI0^#S_{
A (7)accounting valuation 会计计价 /N"3kK,N
A (8)account sale 承销清单 )&Oc7\J,
A (9)accountability concept 经营责任概念 Y8\P"qb
A (10)accountancy 会计职业 $+!
dP{
A (11)accountant 会计师 *iEtXv
A (12)accounting 会计 ?
T6K]~g
A (13)agency cost 代理成本 6t6Z&0$h~
A (14)accounting bases 会计基础 kkF)Tro\
A (15)accounting manual 会计手册 B6Vlc{c5SO
A (16)accounting period 会计期间 _!R$a-
A (17)accounting policies 会计方针 W(`QbNJ
A (18)accounting rate of return 会计报酬率 zKO7`.*
A (19)accounting reference date 会计参照日 jC9us>b
A (20)accounting reference period 会计参照期间 3}0\W.jH
A (21)accrual concept 应计概念 VN0We<\Z
A (22)accrual expenses 应计费用 UJ)pae
A (23)acid test ration 速动比率(酸性测试比率) 8Ojqm#/f
A (24)acquisition 购置 qW0:q.
A (25)acquisition accounting 收购会计 $(aq;DR
A (26)activity based accounting 作业基础成本计算 //U1mDFT
A (27)adjusting events 调整事项 Nr4:Gih
A (28)administrative expenses 行政管理费 "6$V1B0KW
A (29)advice note 发货通知 QO/0VB42
A (30)amortization 摊销 4VWk/HK-!
A (31)analytical review 分析性检查 :"\,iH
A (32)annual equivalent cost 年度等量成本法 d,V#5l-6
A (33)annual report and accounts 年度报告和报表 //q(v,D%Q
A (34)appraisal cost 检验成本 G@[8P?M=Z
A (35)appropriation account 盈余分配账户 6Dlm.~G
A (36)articles of association 公司章程细则 <Kd(fFe
A (37)assets 资产 ;uUFgDi
A (38)assets cover 资产保障 ~#A}=,4>
A (39)asset value per share 每股资产价值 Ae+)RBpc
A (40)associated company 联营公司 cqS :Zq
A (41)attainable standard 可达标准 BBB@M
A (42)attributable profit 可归属利润 T{k
P9
4
A (43)audit 审计 Gt9$hB7
A (44)audit report 审计报告 AK2Gm-hHK
A (45)auditing standards 审计准则 I,j4 BU4
A (46)authorized share capital 额定股本 5i!Q55Yv=,
A (47)available hours 可用小时
mgq!)
A (48)avoidable costs 可避免成本 }}AIpYp,P
B (49)back-to-back loan 易币贷款 /BL:"t@-
B (50)backflush accounting 倒退成本计算 0
&zp
B (51)bad debts 坏帐 2bp@m;g$
B (52)bad debts ratio 坏帐比率 21uK&nVf^l
B (53)bank charges 银行手续费
wA"@t
B (54)bank overdraft 银行透支 SS=<\q#MS
B (55)bank reconciliation 银行存款调节表
eqo0{e
B (56)bank statement 银行对账单 *@2Bh4
B (57)bankruptcy 破产 x sryXex;
B (58)basis of apportionment 分摊基础 +$dJA
B (59)batch 批量 "|SMRc
B (60)batch costing 分批成本计算 OXEk{#Uf[3
B (61)beta factor B(市场)风险因素 yB b%#GW
B (62)bill 账单 m[9.'@ye
B (63)bill of exchange 汇票 2ym(fk.6{
B (64)bill of landing 提单 rFRcK>X\L
B (65)bill of materials 用料预计单 Kg[OUBv
B (66)bill payable 应付票据 uN|A}/hr]
B (67)bill receivable 应收票据 _pvB$&
B (68)bin card 存货记录卡 )`\hK
B (69)bonus 红利 QU"WpkO
B (70)book-keeping 薄记 _ 4ag-
'5
B (71)Boston classification 波士顿分类 m>@hh#kBg
B (72)breakeven chart 保本图 Dyov}y
B (73)breakeven point 保本点 -Zt!H%U
B (74)breaking-down time 复位时间 [{znwK@
B (75)budget 预算 :t}\%%EbmE
B (76)budget center 预算中心 +)Z]<O
B (77)budget cost allowance 预算成本折让 $*yYmF
B (78)budget manual 预算手册 /WrB>w
B (79)budget period 预算期间 {%V(Dd[B6
B (80)budgetary control 预算控制 {f/qI`
B (81)budgeted capacity 预算生产能力 SK<Rk
B (82)burden 制造费用 [2%[~&4
B (83)business center 经营中心
FaL\6w
B (84)business entity 营业个体 C"{^wy{sL
B (85)business unit 经营单位 lSj
gN~:z
B (86)buy-out management 管理性购买产权 p=8Qv
B (87)by-product 副产品 OxlA)$.hpu
C (88)called-up share capital 催缴股本 d>NGCe
C (89)capacity 生产能力 Av X1*
C (90)capacity ratios 生产能力比率 p@<Q?
C (91)capital 资本 wu41Mz7
C (92)capital assets pricing model 资本资产计价模式 7+O)AU{
C (93)capital commitment 承诺资本 ]%\,.&=hT
C (94)capital employed 已运用的资本 ]g_VPx"
C (95)capital expenditure 资本支出 DiC z%'N
C (96)capital expenditure authorization 资本支出核准 pGbfdX
C (97)capital expenditure control 资本支出控制 7#V7D6j1
C (98)capital expenditure proposal 资本支出申请 @=-(H<0
C (99)capital funding planning 资本基金筹集计划 %b6$N_M{H1
C (100)capital gain 资本收益 =~D? K9o
C (101)capital investment appraisal 资本投资评估 vgfC{]v<W]
C (102)capital maintenance 资本保全 F'bwXb**
C (103)capital resource planning 资本资源计划 A2_ut6&eb
C (104)capital surplus 资本盈余 O[@!1SKT0
C (105)capital turnover 资本周转率 9:j?Jvw$
C (106)card 记录卡 8fC4
j`!
C (107)cash 现金 n
zq
C (108)cash account 现金账户 'o AmA=
C (109)cash book 现金账薄 W5*ldXXk
C (110)cash cow 金牛产品 @CprC]X
C (111)cash flow 现金流量
-<W?it?D
C (112)cash discounted 现金贴现 Z}W{ iD{
C (113)cash flow budget 现金流量预算 <2$vo
C (114)cash flow statement 现金流量表 Q@D7\<t
C (115)cash ledger 现金分类账 _&<n'fK[
C (116)cash limit 现金限额 _
^NX`<&
C (117)CCA 现时成本会计 bLqy7S9x
C (118)center 中心 "<,lqIqA;
C (119)changeover time 变更时间 Y
},E3<
C (120)chartered entity 特许经济个体 S?J!.(
C (121)cheque 支票 Y:^hd809
C (122)cheque register 支票登记薄 18&"j 8'm
C (123)coin analysis 零钱分类 'Wlbh:=$
C (124)classification 分类 !fh (k
C (125)clock card 工时卡 DfXkLOGik
C (126)code 代码 ?&B8:<qy;L
C (127)commitment accounting 承诺确认会计 a:FU- ^B4~
C (128)common cost 共同成本 Gh;\"Qx
C (129)company limited by guarantee 有限担保责任公司 g4K+AK