A (1)ABC 作业基础成本计算 -wC}JVVcK
A (2)absorbed overhead 已吸收制造费用 jA:'P~`Hj
A (3)absorption costing 吸收成本计算 jsgDJ}
A (4)account 账户,报表 _7:Bxx4B
A (5)accounting postulate 会计假设 %4x0^<k~
A (6)accounting series release 会计公告文件 GR*sk#{
A (7)accounting valuation 会计计价 C,>n
A (8)account sale 承销清单 u?SwGXi~8
A (9)accountability concept 经营责任概念 a6z0p%sIZ
A (10)accountancy 会计职业 ,|\\C6s
A (11)accountant 会计师 mk~CE
A (12)accounting 会计 O_2o/
A (13)agency cost 代理成本 '*Dp2Y{7
A (14)accounting bases 会计基础 {RI^zNgs[
A (15)accounting manual 会计手册 qlPIxd
A (16)accounting period 会计期间 Ofoh4BL'1@
A (17)accounting policies 会计方针 [Nm?qY
A (18)accounting rate of return 会计报酬率 RLQ*&[A}
A (19)accounting reference date 会计参照日
9$X" D
A (20)accounting reference period 会计参照期间 JleClB(2n/
A (21)accrual concept 应计概念 k3B_M9>!
A (22)accrual expenses 应计费用 z@19gD#8
A (23)acid test ration 速动比率(酸性测试比率) ^hZ0"c
A (24)acquisition 购置 >+i+_^]
A (25)acquisition accounting 收购会计 K9&Q@3V
A (26)activity based accounting 作业基础成本计算 CfrO1i F
A (27)adjusting events 调整事项 v.:Q& ]
A (28)administrative expenses 行政管理费 O z(=%oS
A (29)advice note 发货通知 A~>B?Wijqg
A (30)amortization 摊销 4PS|
A (31)analytical review 分析性检查 .e3@fq
A (32)annual equivalent cost 年度等量成本法 =<9Mv+Ry8
A (33)annual report and accounts 年度报告和报表 i}>EGmv m
A (34)appraisal cost 检验成本 .HY,'oC.
A (35)appropriation account 盈余分配账户 9&^5!R8
A (36)articles of association 公司章程细则 %K\B)HR
A (37)assets 资产 oM@%2M_O(
A (38)assets cover 资产保障 {*hGe_^
A (39)asset value per share 每股资产价值 4<1V
A (40)associated company 联营公司 "X?Zw$gRud
A (41)attainable standard 可达标准 "Zn
nb*pOM
A (42)attributable profit 可归属利润 jYAm}_?No
A (43)audit 审计 Z&H_+u3j
A (44)audit report 审计报告 9CwtBil<#g
A (45)auditing standards 审计准则 GYf{~J
A (46)authorized share capital 额定股本 ircL/:
A (47)available hours 可用小时 [N[4\W!!
A (48)avoidable costs 可避免成本 U_aI!`WXd
B (49)back-to-back loan 易币贷款 L)7{_s
B (50)backflush accounting 倒退成本计算 MoiRAO
B (51)bad debts 坏帐 >^#Liwm
B (52)bad debts ratio 坏帐比率 <Mo{o2F=
B (53)bank charges 银行手续费 t J
tp1$h
B (54)bank overdraft 银行透支 [\Aws^fD_
B (55)bank reconciliation 银行存款调节表 "#8^":,4
B (56)bank statement 银行对账单 8?<J,zu@AV
B (57)bankruptcy 破产 ]1GyEr:
B (58)basis of apportionment 分摊基础 nHXPEbq-g
B (59)batch 批量 ,:-^O#
B (60)batch costing 分批成本计算 W95q1f#7
B (61)beta factor B(市场)风险因素 dn=srbJ
B (62)bill 账单 x=W s)&H_Y
B (63)bill of exchange 汇票 16z
WmJH
B (64)bill of landing 提单 Eoo[H2=^H
B (65)bill of materials 用料预计单 jL3
*m
B (66)bill payable 应付票据 I)*J,hs1
B (67)bill receivable 应收票据 _m
a;b<I/<
B (68)bin card 存货记录卡 eo!+UFZbY
B (69)bonus 红利 %Y|AXxR
B (70)book-keeping 薄记 L4u.cHJ}0
B (71)Boston classification 波士顿分类 f<<$!]\
B (72)breakeven chart 保本图 v{1g`E
B (73)breakeven point 保本点 ~Lu,jLKL=[
B (74)breaking-down time 复位时间 4RQ38%> >j
B (75)budget 预算 67Tu8I/r
B (76)budget center 预算中心 hOIg7=v
B (77)budget cost allowance 预算成本折让 wc}x
[cS
B (78)budget manual 预算手册 -biw
{
B (79)budget period 预算期间 `
-W4/7
B (80)budgetary control 预算控制
#^-'q`)
B (81)budgeted capacity 预算生产能力 b-c6.aKf|
B (82)burden 制造费用 &
}"I!
B (83)business center 经营中心 oc-o>H
B (84)business entity 营业个体 kY4h-oZ
B (85)business unit 经营单位 RdpOj >fT
B (86)buy-out management 管理性购买产权 2Qp]r+!
B (87)by-product 副产品 xw1,Wbu]
C (88)called-up share capital 催缴股本 3%x-^.
C (89)capacity 生产能力 [a^<2V!vMn
C (90)capacity ratios 生产能力比率 fl_a@QdB#
C (91)capital 资本 F*:H&,
C (92)capital assets pricing model 资本资产计价模式 >u
.u#d e
C (93)capital commitment 承诺资本 lKRp9isn^
C (94)capital employed 已运用的资本 >Ij#+=
C (95)capital expenditure 资本支出 zrtbk~v8y
C (96)capital expenditure authorization 资本支出核准 $K|2k7
C (97)capital expenditure control 资本支出控制 n2F*a
C (98)capital expenditure proposal 资本支出申请 Fk`6
q
C (99)capital funding planning 资本基金筹集计划 &Fmen;(
C (100)capital gain 资本收益 ,~K4+
t_
C (101)capital investment appraisal 资本投资评估 d;r,?/C
C (102)capital maintenance 资本保全 *Hh*!ePp
C (103)capital resource planning 资本资源计划 aJ]t1
C (104)capital surplus 资本盈余 @$!"}xDR'
C (105)capital turnover 资本周转率 `E>o:tff
C (106)card 记录卡 xkaed
C (107)cash 现金 .e S* F
C (108)cash account 现金账户 {N-*eV9#
C (109)cash book 现金账薄 ~;wR}s<}(
C (110)cash cow 金牛产品 `-r
tU
C (111)cash flow 现金流量 Tl^)O^/
C (112)cash discounted 现金贴现 CTX%~1_`O
C (113)cash flow budget 现金流量预算 xtXK3[s
C (114)cash flow statement 现金流量表 %NL7XU[~
C (115)cash ledger 现金分类账 vZSwX@0
C (116)cash limit 现金限额 2
t]=-@
C (117)CCA 现时成本会计 23zR0z (L
C (118)center 中心 &#]||T-
C (119)changeover time 变更时间 .Ag)/Xm(?
C (120)chartered entity 特许经济个体 Yd~Tzh
C (121)cheque 支票 V Z60
C (122)cheque register 支票登记薄 @Z~0!VY
C (123)coin analysis 零钱分类 3\P/4GK)
C (124)classification 分类 V}G;oz&>)
C (125)clock card 工时卡 LkXF~
C (126)code 代码 mgEZiAV ?
C (127)commitment accounting 承诺确认会计 Bq85g5Dc
C (128)common cost 共同成本 6rAenK-%
C (129)company limited by guarantee 有限担保责任公司 ^`(3X