A (1)ABC 作业基础成本计算 lJ+0P2@h*
A (2)absorbed overhead 已吸收制造费用 gWrgnlq
A (3)absorption costing 吸收成本计算 tS|9fBdCs
A (4)account 账户,报表 .udv"?!z
A (5)accounting postulate 会计假设 $k0kk
A (6)accounting series release 会计公告文件 z?>D_NLX6
A (7)accounting valuation 会计计价 h
8 'v d3
A (8)account sale 承销清单 7uT:b!^f[
A (9)accountability concept 经营责任概念 PN0VQ/..
A (10)accountancy 会计职业 $jm>:YD
A (11)accountant 会计师 hOFOO_byzO
A (12)accounting 会计 I96Ci2)m
A (13)agency cost 代理成本 {*[\'!d--.
A (14)accounting bases 会计基础 y'(Ne=y
A (15)accounting manual 会计手册 kgy:Q'
A (16)accounting period 会计期间 ^F2b
hXE
A (17)accounting policies 会计方针 <WjF*x p
A (18)accounting rate of return 会计报酬率 hj
A (19)accounting reference date 会计参照日 d cLA1sN,
A (20)accounting reference period 会计参照期间 Z-8Yd6 4
A (21)accrual concept 应计概念 qP2ekI:y
A (22)accrual expenses 应计费用 z>jUR,!GT
A (23)acid test ration 速动比率(酸性测试比率) /c"efnb!
A (24)acquisition 购置 WJNl5^
A (25)acquisition accounting 收购会计 DVah
A (26)activity based accounting 作业基础成本计算 W3D c r@Dy
A (27)adjusting events 调整事项 4
SHU
A (28)administrative expenses 行政管理费 I&MY{f
A (29)advice note 发货通知 u\LiSGePN
A (30)amortization 摊销 uum;q-"
A (31)analytical review 分析性检查 CqHK %M
A (32)annual equivalent cost 年度等量成本法 pAb.c
A (33)annual report and accounts 年度报告和报表 SfJA(v@E
A (34)appraisal cost 检验成本 @Ukr
A (35)appropriation account 盈余分配账户 #Y0-BYa^
A (36)articles of association 公司章程细则 w
j[\B*$?
A (37)assets 资产 "VkTY|a
A (38)assets cover 资产保障
L f"i
!
A (39)asset value per share 每股资产价值 TT50(_8
A (40)associated company 联营公司 .
Q@S #d
A (41)attainable standard 可达标准 =`*O1a
A (42)attributable profit 可归属利润 AX?fuDLs
A (43)audit 审计 bV edFm
A (44)audit report 审计报告 SrFS#
A (45)auditing standards 审计准则 JT
"B>y>
A (46)authorized share capital 额定股本 9R;/*$
A (47)available hours 可用小时 %{(x3\ *&
A (48)avoidable costs 可避免成本 /&CmO>^e
B (49)back-to-back loan 易币贷款 CM<]ZG7
B (50)backflush accounting 倒退成本计算 $&$w Y/F
B (51)bad debts 坏帐 4(Ov1a>
B (52)bad debts ratio 坏帐比率 uC8L\UXk
B (53)bank charges 银行手续费 z\0CE]#T
B (54)bank overdraft 银行透支 eh4gQ^l
B (55)bank reconciliation 银行存款调节表 @g2cC
B (56)bank statement 银行对账单 >$ NDv
B (57)bankruptcy 破产 V[}4L|ad
B (58)basis of apportionment 分摊基础 NE/m-ILw
B (59)batch 批量 :C}2=
B (60)batch costing 分批成本计算 A#nun
B (61)beta factor B(市场)风险因素 U\veOQ;mW
B (62)bill 账单 Tn eq6>
B (63)bill of exchange 汇票 )I^2k4Cg"
B (64)bill of landing 提单 ]W Zq^'q.
B (65)bill of materials 用料预计单 1"pI^Ddt
B (66)bill payable 应付票据 bHhtd_}
B (67)bill receivable 应收票据 yz-,)GB6
B (68)bin card 存货记录卡 -b9;5eS!
B (69)bonus 红利 1G0fp:\w
B (70)book-keeping 薄记 cTXri8K_
B (71)Boston classification 波士顿分类 _*IPk
B (72)breakeven chart 保本图 B|C/
Rk6?
B (73)breakeven point 保本点 ~6pr0uyO`
B (74)breaking-down time 复位时间 %&->%U|'
B (75)budget 预算 Mmo6MZ^
B (76)budget center 预算中心 FuUD 61JHY
B (77)budget cost allowance 预算成本折让 eVt$7d?Jw
B (78)budget manual 预算手册 =/u%c!
B (79)budget period 预算期间 ]c<qM_HWg
B (80)budgetary control 预算控制 I=7Y]w=
B (81)budgeted capacity 预算生产能力 }w/;
){gu
B (82)burden 制造费用 ~_9n .C
B (83)business center 经营中心 EyI}{6~F
B (84)business entity 营业个体 P7 ]z
B (85)business unit 经营单位 '8fk+>M
B (86)buy-out management 管理性购买产权 DNR~_3Aq
B (87)by-product 副产品 ik"sq}u_]E
C (88)called-up share capital 催缴股本 "+z?x~rk
C (89)capacity 生产能力 3#vinz
C (90)capacity ratios 生产能力比率 Yz4_vePh+5
C (91)capital 资本 c9\2YKo
C (92)capital assets pricing model 资本资产计价模式 :d0Y%vl
C (93)capital commitment 承诺资本 RbGJ)K!
C (94)capital employed 已运用的资本 gP-nluq
C (95)capital expenditure 资本支出 Ja
]?&j
C (96)capital expenditure authorization 资本支出核准 $B#6tk~u
C (97)capital expenditure control 资本支出控制 Z<#hS=eY
C (98)capital expenditure proposal 资本支出申请 a8dXH5_
C (99)capital funding planning 资本基金筹集计划 { F'Kk\f%:
C (100)capital gain 资本收益 }m/RZP~=
C (101)capital investment appraisal 资本投资评估 kWlAY%
C (102)capital maintenance 资本保全 \XF}?*8
C (103)capital resource planning 资本资源计划 $55U+)C<
C (104)capital surplus 资本盈余 GyW.2
C (105)capital turnover 资本周转率 FVB;\'/
C (106)card 记录卡 kF{*(r=.o
C (107)cash 现金 lJzl6&
C (108)cash account 现金账户 R7s|`\
C (109)cash book 现金账薄 }C
/]
C (110)cash cow 金牛产品 ?f*Q>3S)
C (111)cash flow 现金流量 v[TYc:L=
C (112)cash discounted 现金贴现 FZ|CqD"#
C (113)cash flow budget 现金流量预算 Y7GF$}%UL
C (114)cash flow statement 现金流量表 KQld YA|m
C (115)cash ledger 现金分类账 FP#FB$eP
C (116)cash limit 现金限额 6 CC &Z>
C (117)CCA 现时成本会计 MlJVeod
C (118)center 中心 ^*&X~8@)
C (119)changeover time 变更时间 _1*7Z=|
C (120)chartered entity 特许经济个体 1AHx"e,;L
C (121)cheque 支票 nRb^<cZf
C (122)cheque register 支票登记薄 wNNB;n`l
C (123)coin analysis 零钱分类 x1gx$P
C (124)classification 分类 _TUt9}
C (125)clock card 工时卡 `_5GG3@Ff
C (126)code 代码 ,&7Wa-vf
C (127)commitment accounting 承诺确认会计
D6~+Y~R
C (128)common cost 共同成本 Q}*y$se!
C (129)company limited by guarantee 有限担保责任公司 #fs|BV
!