A (1)ABC 作业基础成本计算 \
# la8,+9
A (2)absorbed overhead 已吸收制造费用 onIZ&wrk
A (3)absorption costing 吸收成本计算 A,?6|g`q'
A (4)account 账户,报表 MIqH%W.ru
A (5)accounting postulate 会计假设 p&
Kfy~
A (6)accounting series release 会计公告文件 qCF&o7*oN
A (7)accounting valuation 会计计价 R.YUU
XT
A (8)account sale 承销清单 PE?ICou
A (9)accountability concept 经营责任概念 @yF>=5z:
A (10)accountancy 会计职业 w,OPM}) il
A (11)accountant 会计师 7ab'q&Y[
A (12)accounting 会计 /RWD\u<l
A (13)agency cost 代理成本 ;"8BbF.
A (14)accounting bases 会计基础 hG272s 2
A (15)accounting manual 会计手册 *qFl&*h}
A (16)accounting period 会计期间 v]T?xo~@'
A (17)accounting policies 会计方针 G[{Av5g mx
A (18)accounting rate of return 会计报酬率 CQ7NQ^3k
A (19)accounting reference date 会计参照日 |*l^<= =
A (20)accounting reference period 会计参照期间 6;(b-Dhi
A (21)accrual concept 应计概念 "@t bm[
A (22)accrual expenses 应计费用 %Nx,ZD@
A (23)acid test ration 速动比率(酸性测试比率) l9&L$,=
A (24)acquisition 购置 Ny2bMj.o
A (25)acquisition accounting 收购会计 28 zZ3|Z3
A (26)activity based accounting 作业基础成本计算 ~JP3C5q
A (27)adjusting events 调整事项 Uz%ynH
A (28)administrative expenses 行政管理费 e2L>"/
A (29)advice note 发货通知 j' b0sve|?
A (30)amortization 摊销 _`,ZI{.J^
A (31)analytical review 分析性检查 .eyJ
<b9
A (32)annual equivalent cost 年度等量成本法 [I7=]X
A (33)annual report and accounts 年度报告和报表 F6"s&3D{
A (34)appraisal cost 检验成本 ]2A2<Q_,
A (35)appropriation account 盈余分配账户 3#eAXIW[
A (36)articles of association 公司章程细则 v@{VQVx
A (37)assets 资产 ScmwHid:\
A (38)assets cover 资产保障 {`(MK6D8 c
A (39)asset value per share 每股资产价值 3 Zwhv+CP[
A (40)associated company 联营公司 D$E#:[
A (41)attainable standard 可达标准
3\cx(
A (42)attributable profit 可归属利润 ";DozPU
A (43)audit 审计 n Q{~D5y,,
A (44)audit report 审计报告 bH!_0+$P
A (45)auditing standards 审计准则 $'yWg_(
A (46)authorized share capital 额定股本 lwIxn1n
A (47)available hours 可用小时 [ u
^/3N
A (48)avoidable costs 可避免成本 RMdU1@
B (49)back-to-back loan 易币贷款 sn]D7Ae
B (50)backflush accounting 倒退成本计算 ubc
k{\.
B (51)bad debts 坏帐 b~(S;1NS'
B (52)bad debts ratio 坏帐比率 4
[]!Km
B (53)bank charges 银行手续费 ZvK.X*~s
B (54)bank overdraft 银行透支 U8@P/Z9
B (55)bank reconciliation 银行存款调节表 Bj\Us$cZ
B (56)bank statement 银行对账单 lI@Z)~
B (57)bankruptcy 破产 }vg|05L
B (58)basis of apportionment 分摊基础 XEN-V-Z%*
B (59)batch 批量 ZP-9KA$"
B (60)batch costing 分批成本计算 }9FWtXAU^1
B (61)beta factor B(市场)风险因素 :Y
4Sdj
B (62)bill 账单 Mky^X,r
B (63)bill of exchange 汇票 ezri9\Ju
B (64)bill of landing 提单 qOa*JA`
B (65)bill of materials 用料预计单 w4zp%`?D'
B (66)bill payable 应付票据 KIKIag#
B (67)bill receivable 应收票据 U!YoZ?
B (68)bin card 存货记录卡 !)05,6WQ
B (69)bonus 红利 ,wy;7T>ODd
B (70)book-keeping 薄记 CIRMAX
B (71)Boston classification 波士顿分类 IoV"t,
B (72)breakeven chart 保本图 R[TaP7n
B (73)breakeven point 保本点 Ak$9\Sl
B (74)breaking-down time 复位时间 xn)F(P 0kv
B (75)budget 预算 \x5>H:\Y
B (76)budget center 预算中心 .k#O[^~]
B (77)budget cost allowance 预算成本折让 =5:kV/p
B (78)budget manual 预算手册 e-.(O8
B (79)budget period 预算期间 S&;)F|-q
B (80)budgetary control 预算控制 !>&G+R+k
B (81)budgeted capacity 预算生产能力 >y!O_@>z
B (82)burden 制造费用 A{\DzUV9,
B (83)business center 经营中心 XjYMp3
B (84)business entity 营业个体 "cbJ{ G1pk
B (85)business unit 经营单位 !"aGo1$$
B (86)buy-out management 管理性购买产权 {96NtR0Z
B (87)by-product 副产品 T~4HeEG>uH
C (88)called-up share capital 催缴股本 j
J54<.D
C (89)capacity 生产能力 7
Rc/<,X
C (90)capacity ratios 生产能力比率 F>E_d<m
C (91)capital 资本 |C,]-mJ G
C (92)capital assets pricing model 资本资产计价模式 %:dd#';g
C (93)capital commitment 承诺资本 @(."[O:
C (94)capital employed 已运用的资本 u!fZ>kS
C (95)capital expenditure 资本支出
W&m3"~BJ
C (96)capital expenditure authorization 资本支出核准 e$mVA}>Ybp
C (97)capital expenditure control 资本支出控制 &]anRT#
C (98)capital expenditure proposal 资本支出申请 nppSrj?
C (99)capital funding planning 资本基金筹集计划 ZT,au
SX
C (100)capital gain 资本收益 0t*PQ%
C (101)capital investment appraisal 资本投资评估 Cq-99@&;
C (102)capital maintenance 资本保全 ")NQwT}
C (103)capital resource planning 资本资源计划 h-o;vC9fC
C (104)capital surplus 资本盈余 Qb;]4
[3
C (105)capital turnover 资本周转率 $-E<{
C (106)card 记录卡 a(h@4 x
C (107)cash 现金 $0]5b{i]
C (108)cash account 现金账户 ]]5(:>l
C (109)cash book 现金账薄 r 2{7h>
C (110)cash cow 金牛产品 `G>|g^6%i
C (111)cash flow 现金流量
P# ;pQC
C (112)cash discounted 现金贴现 2"o<>d
C (113)cash flow budget 现金流量预算 m
7+=w>o
C (114)cash flow statement 现金流量表 GW]t~EL
C (115)cash ledger 现金分类账 dO-Zj#%7z8
C (116)cash limit 现金限额 s GrI%3[e"
C (117)CCA 现时成本会计 9AD0|,g
C (118)center 中心 q"-Vh,8h
C (119)changeover time 变更时间 j\.e6&5%SS
C (120)chartered entity 特许经济个体 l8lJ &
C (121)cheque 支票 9YBlMf`KEf
C (122)cheque register 支票登记薄
Fo]]j=
C (123)coin analysis 零钱分类 paxZlA
o
C (124)classification 分类 >PGsY[N
C (125)clock card 工时卡 9Lqz:4}
C (126)code 代码 4@-Wp
]
C (127)commitment accounting 承诺确认会计 uLN.b339
C (128)common cost 共同成本 4U[X-AIY&
C (129)company limited by guarantee 有限担保责任公司 Wx8;+!2Q/