A (1)ABC 作业基础成本计算 P8wy*JvT
A (2)absorbed overhead 已吸收制造费用 ;1W6"3t-Y
A (3)absorption costing 吸收成本计算 j z~[5m}J
A (4)account 账户,报表 \=!H 2M
A (5)accounting postulate 会计假设 Vkr`17`G
A (6)accounting series release 会计公告文件 r C_d$Jv
A (7)accounting valuation 会计计价 M8';%=@
A (8)account sale 承销清单 4:vTxNs&S
A (9)accountability concept 经营责任概念 }:`5,b%Y_
A (10)accountancy 会计职业 ljPq2v ]
A (11)accountant 会计师 vv+D*e&<
A (12)accounting 会计 NZLXN
A (13)agency cost 代理成本 6b?`:$Cw3)
A (14)accounting bases 会计基础 6eQsoKK
A (15)accounting manual 会计手册 Y4#y3
4We
A (16)accounting period 会计期间 pW\z\o/2
A (17)accounting policies 会计方针 -~
0] 7Cpl
A (18)accounting rate of return 会计报酬率 &Y1`?1;nw
A (19)accounting reference date 会计参照日 7*i}km
A (20)accounting reference period 会计参照期间 .f>,6?
A (21)accrual concept 应计概念 0G5'Y;8
A (22)accrual expenses 应计费用 {j?7d; 'j
A (23)acid test ration 速动比率(酸性测试比率) -!cIesK;<
A (24)acquisition 购置 {Eu'v$c!
A (25)acquisition accounting 收购会计 91up^
A (26)activity based accounting 作业基础成本计算 M% @
A (27)adjusting events 调整事项 1otspO
y
A (28)administrative expenses 行政管理费 A 4j<\xL
A (29)advice note 发货通知 M>T[!*nTj
A (30)amortization 摊销 tBseqS3<
A (31)analytical review 分析性检查 `(!NYx
A (32)annual equivalent cost 年度等量成本法 B{p4G`$i1
A (33)annual report and accounts 年度报告和报表 #vQ?
A (34)appraisal cost 检验成本 ^'vIOq-1v
A (35)appropriation account 盈余分配账户 o(qEkR:4kd
A (36)articles of association 公司章程细则 pI>*u ]x
A (37)assets 资产 e*:}$u8a
A (38)assets cover 资产保障 7 _g+^e-"
A (39)asset value per share 每股资产价值 'M8aW!~
A (40)associated company 联营公司 WSLy}@`Vx
A (41)attainable standard 可达标准 xW>ySEf
A (42)attributable profit 可归属利润 ,/&Z3e
A (43)audit 审计 ?;
[ T
A (44)audit report 审计报告 K\P!a@>1
A (45)auditing standards 审计准则 -es"0wS<u
A (46)authorized share capital 额定股本 D`VFf\7
A (47)available hours 可用小时 R)+t]}
A (48)avoidable costs 可避免成本 0z`/Hn
B (49)back-to-back loan 易币贷款 e1unzpWN
B (50)backflush accounting 倒退成本计算 +I52EXo
B (51)bad debts 坏帐 BwxnDe G)
B (52)bad debts ratio 坏帐比率 RN[]Jt#6
B (53)bank charges 银行手续费 .x}gg\
B (54)bank overdraft 银行透支 6NX3"i0eT
B (55)bank reconciliation 银行存款调节表 Uk,g> LG
B (56)bank statement 银行对账单 n 'K6vW3
B (57)bankruptcy 破产 tPU-1by$
B (58)basis of apportionment 分摊基础 ^s{hs(8%R
B (59)batch 批量 F;u_7OM
B (60)batch costing 分批成本计算 -[DWM2C$K4
B (61)beta factor B(市场)风险因素 A59gIp*>
B (62)bill 账单 ewnfeg1
B (63)bill of exchange 汇票 / p)F>WR
B (64)bill of landing 提单 #Qh>z%Mn^3
B (65)bill of materials 用料预计单 5&!'^!
B (66)bill payable 应付票据 h^oH^moq<
B (67)bill receivable 应收票据 k4{:9zL1#?
B (68)bin card 存货记录卡 uZIJoT
B (69)bonus 红利 _D,eyP9P
B (70)book-keeping 薄记 m`6VKp{YD
B (71)Boston classification 波士顿分类 >A}0Ho
B (72)breakeven chart 保本图 |~K(F<;j
B (73)breakeven point 保本点 ~W03{9(Vp8
B (74)breaking-down time 复位时间 rk|@B{CA;
B (75)budget 预算 eLfvMPVo
B (76)budget center 预算中心 WUEHB
B (77)budget cost allowance 预算成本折让 c%f_.MiU
B (78)budget manual 预算手册 3o6RbW0[
B (79)budget period 预算期间 30Drrno7Io
B (80)budgetary control 预算控制
!aNh!
B (81)budgeted capacity 预算生产能力 @{d\j]Nw
B (82)burden 制造费用 2)
?q58
B (83)business center 经营中心 CQ^3v09N;~
B (84)business entity 营业个体 T_;]fPajjD
B (85)business unit 经营单位 >jx.R
B (86)buy-out management 管理性购买产权 cCi
I{
B (87)by-product 副产品 A\$
>>Z
C (88)called-up share capital 催缴股本 4(cJ^]wb ^
C (89)capacity 生产能力 oyx^a9
C (90)capacity ratios 生产能力比率 x83a!9
C (91)capital 资本 A\QJLWBv^$
C (92)capital assets pricing model 资本资产计价模式 OP! R[27>
C (93)capital commitment 承诺资本 -rSIBc:$8
C (94)capital employed 已运用的资本 qlsQ|/'D
C (95)capital expenditure 资本支出 6f)2 F<
7
C (96)capital expenditure authorization 资本支出核准 @T:faJ5\'
C (97)capital expenditure control 资本支出控制 !HK^AwNY
C (98)capital expenditure proposal 资本支出申请 ^G|98yc!'
C (99)capital funding planning 资本基金筹集计划 d]wD[]
C (100)capital gain 资本收益 5[gh|I;D
C (101)capital investment appraisal 资本投资评估 'g)n1 {
C (102)capital maintenance 资本保全
CN
&
C (103)capital resource planning 资本资源计划 |/`%3'4H
C (104)capital surplus 资本盈余
$uh z
C (105)capital turnover 资本周转率 ~i~%~doa
C (106)card 记录卡 kc$)^E7
C (107)cash 现金 OB-Q /?0
C (108)cash account 现金账户 QM<y`cZ8
C (109)cash book 现金账薄 T:iP="?{
C (110)cash cow 金牛产品 $m| V :/
C (111)cash flow 现金流量 aM=D84@
C (112)cash discounted 现金贴现 [xZU!=
C (113)cash flow budget 现金流量预算
V@vU"
C (114)cash flow statement 现金流量表 mD58T2Z
C (115)cash ledger 现金分类账
GK*v{`
C (116)cash limit 现金限额 Vb|#MNf)
C (117)CCA 现时成本会计 s!+
pL|
C (118)center 中心 1Sz
A3c
C (119)changeover time 变更时间 0CExY9@Wq
C (120)chartered entity 特许经济个体 FMw&(
C (121)cheque 支票 0?DC00O
C (122)cheque register 支票登记薄 TQ@d~GR
C (123)coin analysis 零钱分类 {QAv~S>4
C (124)classification 分类 O9M{ ).
C (125)clock card 工时卡 ^jE8+h
C (126)code 代码 _BM4>r?\
C (127)commitment accounting 承诺确认会计 MCTsi:V>+
C (128)common cost 共同成本 Nw_@A8-r
C (129)company limited by guarantee 有限担保责任公司 b1#dz]