A (1)ABC 作业基础成本计算 >2gemTy
A (2)absorbed overhead 已吸收制造费用 \xk`o5/{
A (3)absorption costing 吸收成本计算 6uQfe?aD
A (4)account 账户,报表 Cw]Q)rX{
A (5)accounting postulate 会计假设 " *xQN "F
A (6)accounting series release 会计公告文件 !!ZNemXct$
A (7)accounting valuation 会计计价 "k\W2,q[
A (8)account sale 承销清单 }io9Hk>|
A (9)accountability concept 经营责任概念 #;U_ L`q
A (10)accountancy 会计职业 3ug{1M3
A (11)accountant 会计师 MpM-xz~
A (12)accounting 会计 2RKI M(~
A (13)agency cost 代理成本 `gy]|gS#b
A (14)accounting bases 会计基础 MJ>9[hs
A (15)accounting manual 会计手册 bL+Hw6;
A (16)accounting period 会计期间 \LRno3
A (17)accounting policies 会计方针 pYJv|
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A (18)accounting rate of return 会计报酬率 =^4 vz=2
A (19)accounting reference date 会计参照日 &|xN=U/
A (20)accounting reference period 会计参照期间 eKpH|S!xU
A (21)accrual concept 应计概念 w-[WJ:2.
A (22)accrual expenses 应计费用 ?gjM]Ki%:
A (23)acid test ration 速动比率(酸性测试比率) 2EsKC)
A (24)acquisition 购置 5<Cu-X
A (25)acquisition accounting 收购会计 gNl@T
A (26)activity based accounting 作业基础成本计算 5xP\6Nx6&5
A (27)adjusting events 调整事项 -yOrNir}W
A (28)administrative expenses 行政管理费 wQ[~7 ,o
A (29)advice note 发货通知 TPp%II'*
A (30)amortization 摊销 UDV,c o
A (31)analytical review 分析性检查 \uQB%yMoz
A (32)annual equivalent cost 年度等量成本法 -G]\"ZGi
A (33)annual report and accounts 年度报告和报表 ofl3G
{u
A (34)appraisal cost 检验成本 B[ooT3V
A (35)appropriation account 盈余分配账户 _h7!
A (36)articles of association 公司章程细则 Y1txI
A (37)assets 资产 UR
mx8=q
A (38)assets cover 资产保障 ;PI=jp
A (39)asset value per share 每股资产价值 |h(!CFR
A (40)associated company 联营公司 =)"60R7{
A (41)attainable standard 可达标准 ^-P lTmT
A (42)attributable profit 可归属利润 gIep6nq1`|
A (43)audit 审计 b&~r
Z
A (44)audit report 审计报告 <r.f ?chf
A (45)auditing standards 审计准则 &fq-U5zH
A (46)authorized share capital 额定股本 c[?S}u|['
A (47)available hours 可用小时 /s
uz>o\
A (48)avoidable costs 可避免成本 !NK8_p|X
B (49)back-to-back loan 易币贷款 ;%odN
d
B (50)backflush accounting 倒退成本计算 m C_v!nL.
B (51)bad debts 坏帐 MOP
%vS
B (52)bad debts ratio 坏帐比率 %Vrl"4^}t
B (53)bank charges 银行手续费 i 4lR$]@
B (54)bank overdraft 银行透支 [3;J,P=&
B (55)bank reconciliation 银行存款调节表 Jz 'm&mu
B (56)bank statement 银行对账单 lQ!ukl)
B (57)bankruptcy 破产 { ;);E
B (58)basis of apportionment 分摊基础 &6FRw0GX
B (59)batch 批量 dgE|*1/0
B (60)batch costing 分批成本计算 )-#%
B (61)beta factor B(市场)风险因素 8Z:NT_Ss
B (62)bill 账单 Bg
J;\NV
B (63)bill of exchange 汇票 Y(78qs1w
B (64)bill of landing 提单 `;*%5WD%
B (65)bill of materials 用料预计单 I<z
/Y
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B (66)bill payable 应付票据 ~<Uwumv
B (67)bill receivable 应收票据 x "]%q^x
B (68)bin card 存货记录卡 :,y V?E6]
B (69)bonus 红利 'wvZnb
B (70)book-keeping 薄记 Z%6I$KAN8
B (71)Boston classification 波士顿分类 h"Yi'
B (72)breakeven chart 保本图 tn+i5Eso
B (73)breakeven point 保本点 }4ijLX>b
B (74)breaking-down time 复位时间 0wB ?U~
B (75)budget 预算 G<9MbMG
B (76)budget center 预算中心 0!o&=Qh
B (77)budget cost allowance 预算成本折让 9yajtR
B (78)budget manual 预算手册 ~EW
(2B{u
B (79)budget period 预算期间 0XSZ3dY&+
B (80)budgetary control 预算控制 U%"c@%B0
B (81)budgeted capacity 预算生产能力 X8<<;?L
B (82)burden 制造费用 j!iimdq
B (83)business center 经营中心 !FZb3U@
B (84)business entity 营业个体 -uqJ~g D
B (85)business unit 经营单位 c_x6FoE;L
B (86)buy-out management 管理性购买产权 <w+K$WE {
B (87)by-product 副产品 25t2tj@S
C (88)called-up share capital 催缴股本 X_Is#&6;
C (89)capacity 生产能力 *J=`"^BO
C (90)capacity ratios 生产能力比率 ^F5[2<O/!
C (91)capital 资本 5'?K(Jdmp
C (92)capital assets pricing model 资本资产计价模式 {[61LQ6V9
C (93)capital commitment 承诺资本 ' ]
l,
C (94)capital employed 已运用的资本 P-ys$=
C (95)capital expenditure 资本支出 ]MfT5#(6h
C (96)capital expenditure authorization 资本支出核准 |0ACapp!
C (97)capital expenditure control 资本支出控制 us"S
M\X#
C (98)capital expenditure proposal 资本支出申请 yDWzsA/X
C (99)capital funding planning 资本基金筹集计划 {1'XS,2
C (100)capital gain 资本收益 `]#D dJ_|
C (101)capital investment appraisal 资本投资评估 -@Mr!!t?N
C (102)capital maintenance 资本保全 tcSn`+Bu_`
C (103)capital resource planning 资本资源计划
Z 3m5D K
C (104)capital surplus 资本盈余 W=&\d`><k
C (105)capital turnover 资本周转率 z^gf@r
C (106)card 记录卡 P7&a~N$T6W
C (107)cash 现金 5Z]`n
C (108)cash account 现金账户 D!Owm&We
C (109)cash book 现金账薄 CSRcTxH
C (110)cash cow 金牛产品 .<gAa"
C (111)cash flow 现金流量 j0>S)Q
C (112)cash discounted 现金贴现 m%m/#\J E
C (113)cash flow budget 现金流量预算 k=Pu4:RF
C (114)cash flow statement 现金流量表 KVvIo1$N
C (115)cash ledger 现金分类账 )3=oS1p
C (116)cash limit 现金限额 eVjr/nm
C (117)CCA 现时成本会计 l"*qj#FD
C (118)center 中心 Bbz#$M!:
C (119)changeover time 变更时间 67+ K
?!,
C (120)chartered entity 特许经济个体 o )GNV
C (121)cheque 支票 Jt43+]
C (122)cheque register 支票登记薄 xop9*Z$
C (123)coin analysis 零钱分类 c|X.&<lX
C (124)classification 分类 -A(]",*J
C (125)clock card 工时卡 puG$\D-[
C (126)code 代码 R;.zS^LL
C (127)commitment accounting 承诺确认会计 R44JK
C (128)common cost 共同成本 i*:lZ eU61
C (129)company limited by guarantee 有限担保责任公司 #.$p7]