A (1)ABC 作业基础成本计算 qN}kDT
A (2)absorbed overhead 已吸收制造费用 |^Nz
/PN
A (3)absorption costing 吸收成本计算 R4GmUCKB=
A (4)account 账户,报表 <T{2a\i 4f
A (5)accounting postulate 会计假设 ^:W.R7|
A (6)accounting series release 会计公告文件 ]YYjXg}%
A (7)accounting valuation 会计计价 )[Bwr
bn
A (8)account sale 承销清单 oB;EP
A (9)accountability concept 经营责任概念 betN-n-
A (10)accountancy 会计职业 1$oVcDLl
A (11)accountant 会计师 | i
Ehe
A (12)accounting 会计 YJ_`[LnL
A (13)agency cost 代理成本 Hi #'h
A (14)accounting bases 会计基础 q1a}o%
A (15)accounting manual 会计手册 R?!xO-^t
A (16)accounting period 会计期间 FU/yJy
A (17)accounting policies 会计方针 68?oV)fE
A (18)accounting rate of return 会计报酬率 j%Mz;m4y
A (19)accounting reference date 会计参照日
::Y
A (20)accounting reference period 会计参照期间 j J6Y z
A (21)accrual concept 应计概念 g=.~_&O
A (22)accrual expenses 应计费用 c'?4*O
A (23)acid test ration 速动比率(酸性测试比率) JViglO1\
A (24)acquisition 购置 2)]C'
A (25)acquisition accounting 收购会计 peqoLeJI
A (26)activity based accounting 作业基础成本计算 ),%/T,!@
A (27)adjusting events 调整事项 0:UK)t)3I
A (28)administrative expenses 行政管理费 iaO;i1K5U
A (29)advice note 发货通知 +N1oOcPC>C
A (30)amortization 摊销 4} uX[~e&
A (31)analytical review 分析性检查 9k =-8@G9
A (32)annual equivalent cost 年度等量成本法 '0x`Oh&PK
A (33)annual report and accounts 年度报告和报表 &\8.y2=9p
A (34)appraisal cost 检验成本 /'?Fz*b
A (35)appropriation account 盈余分配账户 ;m$F~!Y
A (36)articles of association 公司章程细则 <y1V2Np
A (37)assets 资产 !PUbaF-.6
A (38)assets cover 资产保障 R<
@o]p
A (39)asset value per share 每股资产价值 ]X~;?>#:p
A (40)associated company 联营公司 u38FY@U$
A (41)attainable standard 可达标准 J,;[n*s
A (42)attributable profit 可归属利润 3?I^D /K^
A (43)audit 审计 (UmoG
A (44)audit report 审计报告 %:^,7
.H@
A (45)auditing standards 审计准则 "GoNTM5h
A (46)authorized share capital 额定股本 xExy?5H7
A (47)available hours 可用小时 JG&`l{c9
A (48)avoidable costs 可避免成本 yO.3~H)c
B (49)back-to-back loan 易币贷款 ,\Gn
B (50)backflush accounting 倒退成本计算 2zR*`9$
B (51)bad debts 坏帐
Cd)e_&
B (52)bad debts ratio 坏帐比率 /=Bz[O
B (53)bank charges 银行手续费 k^
AI7H
B (54)bank overdraft 银行透支 0L10GJ "(
B (55)bank reconciliation 银行存款调节表 u%?u`n2'
B (56)bank statement 银行对账单 8;9GM^L
B (57)bankruptcy 破产 7onMKMktM%
B (58)basis of apportionment 分摊基础 /9dV!u!;
B (59)batch 批量 $@d`Kz;
B (60)batch costing 分批成本计算 qQN&uBQ[
B (61)beta factor B(市场)风险因素 <K!5N&vh
B (62)bill 账单 M iIH&z
B (63)bill of exchange 汇票 D3Lu]=G
B (64)bill of landing 提单 Y W_E,A>h
B (65)bill of materials 用料预计单 {V%ZOdg9
B (66)bill payable 应付票据 @-~YQ@08`
B (67)bill receivable 应收票据 @
fm\
H
B (68)bin card 存货记录卡 B[7|]"L@
B (69)bonus 红利 f"Yj'`6
B (70)book-keeping 薄记 /G`&k{SiK
B (71)Boston classification 波士顿分类 TN3, \qgV
B (72)breakeven chart 保本图 2pFOC;tl
B (73)breakeven point 保本点 \V`O-wcJ]S
B (74)breaking-down time 复位时间 s`Fv!
B (75)budget 预算 6'ye-}vD-
B (76)budget center 预算中心 6"Q/Y[y
B (77)budget cost allowance 预算成本折让 w~M5)b
B (78)budget manual 预算手册 _H@s^g
B (79)budget period 预算期间 >R3~P~@30
B (80)budgetary control 预算控制 Y9~;6fg
B (81)budgeted capacity 预算生产能力 >|SB]'C|
B (82)burden 制造费用 ] ,Wh]q
B (83)business center 经营中心 D4'"GaCv
B (84)business entity 营业个体 w=\Lw+X
B (85)business unit 经营单位 Malt7M
B (86)buy-out management 管理性购买产权 */xI#G,O+
B (87)by-product 副产品 kH*
l83
C (88)called-up share capital 催缴股本 wqBGJ
C (89)capacity 生产能力 =BY)>0?z
C (90)capacity ratios 生产能力比率 J]ivIQ
C (91)capital 资本 AC3K*)`E
C (92)capital assets pricing model 资本资产计价模式 f]"][!e!,
C (93)capital commitment 承诺资本 pcNVtp'V
C (94)capital employed 已运用的资本 8h9t8?
C (95)capital expenditure 资本支出 _m;cX!+~_
C (96)capital expenditure authorization 资本支出核准 b,5H|$nLu
C (97)capital expenditure control 资本支出控制 I^/
Ugu
C (98)capital expenditure proposal 资本支出申请 D2|-\vJ>
C (99)capital funding planning 资本基金筹集计划 L5%~H?K(
C (100)capital gain 资本收益 [,Ts;Hy6Q
C (101)capital investment appraisal 资本投资评估 |s|>46E
C (102)capital maintenance 资本保全 y=YD4m2 W
C (103)capital resource planning 资本资源计划 >=^g%K$L6J
C (104)capital surplus 资本盈余 V S2p"0$3D
C (105)capital turnover 资本周转率 >4 GhI65
C (106)card 记录卡 F0:Fv;
C (107)cash 现金 R6dw#;6{I
C (108)cash account 现金账户 0*VRFd4
C (109)cash book 现金账薄 },0fPkVsU
C (110)cash cow 金牛产品 {@g3AG%
C (111)cash flow 现金流量 $f>Mz|j
C (112)cash discounted 现金贴现 3O%[k<S\VO
C (113)cash flow budget 现金流量预算 U6FM`w<
C (114)cash flow statement 现金流量表
hbR;zV|US
C (115)cash ledger 现金分类账 Zb-TCS+3l
C (116)cash limit 现金限额 4nkH0dJQ
C (117)CCA 现时成本会计 7^Uv1ezDR
C (118)center 中心 btw_k+Fh
C (119)changeover time 变更时间 lE08UEk1i
C (120)chartered entity 特许经济个体 zm2&\8J
C (121)cheque 支票 E5 H6&XU
C (122)cheque register 支票登记薄 oe`oUnN
C (123)coin analysis 零钱分类 2i',
e
C (124)classification 分类 O<S*bN>BF
C (125)clock card 工时卡 Yg/e 8Q2
C (126)code 代码 h3aHCr E
C (127)commitment accounting 承诺确认会计 *gHOH!K,S
C (128)common cost 共同成本 ItQI M#
C (129)company limited by guarantee 有限担保责任公司 |U1X~\""