A (1)ABC 作业基础成本计算 M eo(|U
A (2)absorbed overhead 已吸收制造费用 1@sy:{
d`
A (3)absorption costing 吸收成本计算 <QFT>#@T
A (4)account 账户,报表 ^WQ.' G5Q
A (5)accounting postulate 会计假设 3maiBAOKz
A (6)accounting series release 会计公告文件 hdt;_qa
A (7)accounting valuation 会计计价 @ofivCc<%
A (8)account sale 承销清单 pA7&
A (9)accountability concept 经营责任概念 *Z\B9mx
A (10)accountancy 会计职业 $Y* d ' >
A (11)accountant 会计师 ?aOx
b
A (12)accounting 会计 <5(P4cm9
A (13)agency cost 代理成本 &7_xr.c7
A (14)accounting bases 会计基础 I WKq_Zjkz
A (15)accounting manual 会计手册 Y!s94#OaZ
A (16)accounting period 会计期间 NQ~keN
A (17)accounting policies 会计方针 wb~BY
A (18)accounting rate of return 会计报酬率 [AkL6
A (19)accounting reference date 会计参照日 nR'!Ui
A (20)accounting reference period 会计参照期间 cB#5LXbCE
A (21)accrual concept 应计概念 y "6;O 0
A (22)accrual expenses 应计费用 xa#;<8 iV
A (23)acid test ration 速动比率(酸性测试比率) +.^BM/z^O
A (24)acquisition 购置 @=JOAo
A (25)acquisition accounting 收购会计 C$?gt-tJ'
A (26)activity based accounting 作业基础成本计算 k?]`PUrV
A (27)adjusting events 调整事项 v,bCj6
A (28)administrative expenses 行政管理费 [w*YH5kX
A (29)advice note 发货通知
mU@pRjq=
A (30)amortization 摊销 B8A-|S!,U
A (31)analytical review 分析性检查 yC#%fgQ r
A (32)annual equivalent cost 年度等量成本法 u NmbR8Mx
A (33)annual report and accounts 年度报告和报表 0F48T<i
A (34)appraisal cost 检验成本 =Q+i(UGHi
A (35)appropriation account 盈余分配账户 0PdeK'7
A (36)articles of association 公司章程细则 j'L/eps?S
A (37)assets 资产 |w; hu]
A (38)assets cover 资产保障 Y=G9|7*lO
A (39)asset value per share 每股资产价值 \e)>]C}h
A (40)associated company 联营公司 Oly"ll*K
A (41)attainable standard 可达标准 P ?^h
A (42)attributable profit 可归属利润 o
,qq*}=
A (43)audit 审计 au=A+
A (44)audit report 审计报告
2fqg,_
A (45)auditing standards 审计准则 d `MTc
A (46)authorized share capital 额定股本 |h^[/
A (47)available hours 可用小时 GK6/S_l%D+
A (48)avoidable costs 可避免成本 0FN;^hP5|
B (49)back-to-back loan 易币贷款 -9PJ4"H
B (50)backflush accounting 倒退成本计算 5;v_?M!UCK
B (51)bad debts 坏帐 h2S!<
B (52)bad debts ratio 坏帐比率
l<3X:)
B (53)bank charges 银行手续费 /H (55^EMZ
B (54)bank overdraft 银行透支 2uSXC*Phz
B (55)bank reconciliation 银行存款调节表 Tumv0=q4wd
B (56)bank statement 银行对账单 mYUR(*[
B (57)bankruptcy 破产 s+m3&(X
B (58)basis of apportionment 分摊基础 7C;oMh5
B (59)batch 批量 0Y>5&
B (60)batch costing 分批成本计算 4*0C_F@RX
B (61)beta factor B(市场)风险因素 8'sT zB]
B (62)bill 账单 T 6ihEb$C
B (63)bill of exchange 汇票 8n&Gn%DvX
B (64)bill of landing 提单 C4[) yJ
B (65)bill of materials 用料预计单 gDN7ly]6M
B (66)bill payable 应付票据 #}xw
*)3
B (67)bill receivable 应收票据 nsA}A~(E
B (68)bin card 存货记录卡 $.+_f,tU
B (69)bonus 红利 q"@>rU4
B (70)book-keeping 薄记 Q6 oM$qiM
B (71)Boston classification 波士顿分类 Tv[h2_+E
B (72)breakeven chart 保本图 aRV.;S
B (73)breakeven point 保本点 &xWej2a!
B (74)breaking-down time 复位时间 bmzY^ %a
B (75)budget 预算
Y+d+
B (76)budget center 预算中心
WrHY'
B (77)budget cost allowance 预算成本折让 W5*Kq^6P
d
B (78)budget manual 预算手册 wo+b
":
B (79)budget period 预算期间 jd.{J{o
B (80)budgetary control 预算控制 ?W 6
:$
B (81)budgeted capacity 预算生产能力 BQ:hUF3
B (82)burden 制造费用 +dG3/vV
B (83)business center 经营中心 +^<s'
B (84)business entity 营业个体 Te6cw+6
B (85)business unit 经营单位 5r1u_8)'
B (86)buy-out management 管理性购买产权 {Mpx33
B (87)by-product 副产品 /2f
C (88)called-up share capital 催缴股本 +$YHdgZ.
C (89)capacity 生产能力 | LXVf
C (90)capacity ratios 生产能力比率 ,+4*\yI3l
C (91)capital 资本 !AXt6z cZ
C (92)capital assets pricing model 资本资产计价模式 y3 "+4e
C (93)capital commitment 承诺资本 v]GQb
C (94)capital employed 已运用的资本 5O%?J-Hp
C (95)capital expenditure 资本支出 `Sx1?@8(
C (96)capital expenditure authorization 资本支出核准 L`"j>),
C (97)capital expenditure control 资本支出控制 aizJ&7(>
C (98)capital expenditure proposal 资本支出申请 g
y`WBg(7x
C (99)capital funding planning 资本基金筹集计划 OQ&'3hv{
C (100)capital gain 资本收益 |}o6N5)
C (101)capital investment appraisal 资本投资评估 m9=93W?
C (102)capital maintenance 资本保全 8B`w!@hf
C (103)capital resource planning 资本资源计划 HfPu~P
C (104)capital surplus 资本盈余 /UqIkc
C (105)capital turnover 资本周转率 oLS/
C (106)card 记录卡 $KVCEe!X
C (107)cash 现金 6
b1
AIs8
C (108)cash account 现金账户 |jB/d@RE
C (109)cash book 现金账薄 7'!DK;=TD6
C (110)cash cow 金牛产品 _:\zbn0\
C (111)cash flow 现金流量 #9glGPR(
C (112)cash discounted 现金贴现 Q_)$Ha{>H,
C (113)cash flow budget 现金流量预算 {%oxzdPc
C (114)cash flow statement 现金流量表 ]]NTvr
C (115)cash ledger 现金分类账 5
c\dm
C (116)cash limit 现金限额 G3o `\4p
C (117)CCA 现时成本会计 @R_ON"h
C (118)center 中心 $x*(D|\'<
C (119)changeover time 变更时间 [Y4Wm?
C (120)chartered entity 特许经济个体 u[HamGxx$u
C (121)cheque 支票 /PKu",Azj
C (122)cheque register 支票登记薄 0
!b9%I=j
C (123)coin analysis 零钱分类
kIR/.Ij}
C (124)classification 分类 |va^lT
C (125)clock card 工时卡 @\WeI"^F8
C (126)code 代码 fZp3g%u
C (127)commitment accounting 承诺确认会计 [pC2#_}
C (128)common cost 共同成本 |
=:<[FU
C (129)company limited by guarantee 有限担保责任公司 u`;P^t5