A (1)ABC 作业基础成本计算 o;JBe"1
A (2)absorbed overhead 已吸收制造费用 cZ7b$MZ%9
A (3)absorption costing 吸收成本计算 2aN
A (4)account 账户,报表 +:[dviyPt
A (5)accounting postulate 会计假设 Om0S^4y]x
A (6)accounting series release 会计公告文件 O!uB|*
A (7)accounting valuation 会计计价 "t"=9:_t
A (8)account sale 承销清单 w`VmN}pR
A (9)accountability concept 经营责任概念 mlgdw
M
A (10)accountancy 会计职业 $sO}l
A (11)accountant 会计师 N3H!ptn37
A (12)accounting 会计 /=\__$l)
A (13)agency cost 代理成本 um&e.V)N
A (14)accounting bases 会计基础 "FaG5X(
A (15)accounting manual 会计手册 [M2,bc8SJV
A (16)accounting period 会计期间 9=I(AYG{m
A (17)accounting policies 会计方针
]IJ.}
A (18)accounting rate of return 会计报酬率 ?xX`_l
A (19)accounting reference date 会计参照日 |P2GL3NR
A (20)accounting reference period 会计参照期间 ASaG }h
A (21)accrual concept 应计概念 >|7&hj$
A (22)accrual expenses 应计费用 3<msiCP
A (23)acid test ration 速动比率(酸性测试比率) DD'<zL[
A (24)acquisition 购置 eeb8v:4
A (25)acquisition accounting 收购会计 *(d^k;
A (26)activity based accounting 作业基础成本计算 {\ziy4<II
A (27)adjusting events 调整事项 wR/i+,K
A (28)administrative expenses 行政管理费 mcDW&jwQ
A (29)advice note 发货通知 2#1FI0,Pa*
A (30)amortization 摊销 ,^o^@SI)
A (31)analytical review 分析性检查 c e=6EYl
A (32)annual equivalent cost 年度等量成本法 ;wprHXjq
A (33)annual report and accounts 年度报告和报表 OG
5n9sx
A (34)appraisal cost 检验成本 foE2rV/Y
A (35)appropriation account 盈余分配账户 M7,|+W/RK
A (36)articles of association 公司章程细则 1xq1te)
A (37)assets 资产 Zml9ndzT
A (38)assets cover 资产保障 Q:VD2<2
A (39)asset value per share 每股资产价值 <WBGPzVZE
A (40)associated company 联营公司 7qXgHrr0|U
A (41)attainable standard 可达标准 h/(9AO}t
A (42)attributable profit 可归属利润 4b3p,$BWS
A (43)audit 审计 uNhAfZ
A (44)audit report 审计报告 Punbw\9!d,
A (45)auditing standards 审计准则 o
ohf))
A (46)authorized share capital 额定股本 ",8h>eEWK
A (47)available hours 可用小时 Z{_'V
+Q1
A (48)avoidable costs 可避免成本 p7H*Ff`
B (49)back-to-back loan 易币贷款 #^#)OQ
q]
B (50)backflush accounting 倒退成本计算 bJB:]vs$
B (51)bad debts 坏帐 /'VCJjzZ
B (52)bad debts ratio 坏帐比率 N}FG%a
B (53)bank charges 银行手续费 J;q3
fa
B (54)bank overdraft 银行透支 *bRH,u
B (55)bank reconciliation 银行存款调节表 "v*RY "5#
B (56)bank statement 银行对账单 N{p2@_fnB
B (57)bankruptcy 破产
nI_Zk.R
B (58)basis of apportionment 分摊基础 aeBth{
B (59)batch 批量 XcfTE
m
B (60)batch costing 分批成本计算 S-f3rL[?
B (61)beta factor B(市场)风险因素 oHi&Z$#!n
B (62)bill 账单 RXx
+rdF0
B (63)bill of exchange 汇票 Tu/JhP/g,`
B (64)bill of landing 提单 MB "?^~Sm
B (65)bill of materials 用料预计单 ax>c&%vo
B (66)bill payable 应付票据 #{
Uk4
B (67)bill receivable 应收票据 6gR=
e+
B (68)bin card 存货记录卡 eIqj7UY_
B (69)bonus 红利 3?5
~KxOE(
B (70)book-keeping 薄记 =$`DBLX
B (71)Boston classification 波士顿分类 E!Fy2h>[Z
B (72)breakeven chart 保本图 MzG(+B
B (73)breakeven point 保本点 *=|i"
B (74)breaking-down time 复位时间 Yaa
M-o
B (75)budget 预算 |g'sRTKJ
B (76)budget center 预算中心 x6)
B (77)budget cost allowance 预算成本折让 hU=J^Gi0
B (78)budget manual 预算手册 W>DpDrO4ml
B (79)budget period 预算期间 Le3S;SY&
B (80)budgetary control 预算控制 1
yzxA(
B (81)budgeted capacity 预算生产能力 B
EI/OGp
B (82)burden 制造费用 Rthu8NKn
B (83)business center 经营中心 U<6k!Y9ny
B (84)business entity 营业个体 '}rDmt~
B (85)business unit 经营单位 BklB3*n
B (86)buy-out management 管理性购买产权 -dvDAs{X
B (87)by-product 副产品 QOF;j#H^
C (88)called-up share capital 催缴股本 ~hxB Pn."
C (89)capacity 生产能力 EhD|\WLx!
C (90)capacity ratios 生产能力比率 nL:vRJr-$
C (91)capital 资本 ^g[])2",
C (92)capital assets pricing model 资本资产计价模式 uRL3v01?H0
C (93)capital commitment 承诺资本 N0qC/da1
C (94)capital employed 已运用的资本 Y?5yzD:
C (95)capital expenditure 资本支出 Uv+pdRXn
C (96)capital expenditure authorization 资本支出核准 y2qESAZ%k}
C (97)capital expenditure control 资本支出控制 ;Q"F@v}18
C (98)capital expenditure proposal 资本支出申请 v;RQVH;,
C (99)capital funding planning 资本基金筹集计划 f<}!A$wd
C (100)capital gain 资本收益 l =_@<p
C (101)capital investment appraisal 资本投资评估 TAAsV#l
C (102)capital maintenance 资本保全 j qdI=!H
C (103)capital resource planning 资本资源计划 c^6`"\X^g
C (104)capital surplus 资本盈余 n7MS{`
C (105)capital turnover 资本周转率 &iGl)dDr
C (106)card 记录卡 9e1 6 g
C (107)cash 现金 zhCI+u4/qz
C (108)cash account 现金账户 *xl7;s
C (109)cash book 现金账薄 |v1 K@
C (110)cash cow 金牛产品 &
9]KkY=
C (111)cash flow 现金流量 9Y 4N
C (112)cash discounted 现金贴现 {tT`It
C (113)cash flow budget 现金流量预算 fgp7 |;Y
C (114)cash flow statement 现金流量表 |,7J!7T(I
C (115)cash ledger 现金分类账 Z~
,.l
C (116)cash limit 现金限额 FSQ&J|O
C (117)CCA 现时成本会计 r2]
(~&i2
C (118)center 中心 8;!Eqyt
C (119)changeover time 变更时间 aW6+Up+G*
C (120)chartered entity 特许经济个体 ]8_h9ziz
C (121)cheque 支票 __V]HcP;
C (122)cheque register 支票登记薄 t!T}Pg(Bo
C (123)coin analysis 零钱分类 dI
5sqM:
C (124)classification 分类 V%0.%/<#5
C (125)clock card 工时卡 Xou#38&p>
C (126)code 代码 |ber:1
C (127)commitment accounting 承诺确认会计 b$
x"&&
C (128)common cost 共同成本 -+9x 0-P
C (129)company limited by guarantee 有限担保责任公司 XF7W'^