A (1)ABC 作业基础成本计算 6~b]RZe7
A (2)absorbed overhead 已吸收制造费用
Dw-i!dq
A (3)absorption costing 吸收成本计算 8/16<yZ
A (4)account 账户,报表 ++ZtL\h{7
A (5)accounting postulate 会计假设 V {H/>>k7
A (6)accounting series release 会计公告文件 b( qO fek
A (7)accounting valuation 会计计价 X&+*?Q^
A (8)account sale 承销清单 <xpHlL c
A (9)accountability concept 经营责任概念 H;(|&Asq>
A (10)accountancy 会计职业 leM cY6
A (11)accountant 会计师 <z+b88D
A (12)accounting 会计 z')zV oW,
A (13)agency cost 代理成本 C6P(86?
A (14)accounting bases 会计基础 RxZ# `$F
A (15)accounting manual 会计手册 @Y8/#6 KE
A (16)accounting period 会计期间 UvPD/qu$8D
A (17)accounting policies 会计方针 TA~ YCj$
A (18)accounting rate of return 会计报酬率 #vnJJ#uI|>
A (19)accounting reference date 会计参照日 A0hfy|1#L
A (20)accounting reference period 会计参照期间 F A#?+kd
A (21)accrual concept 应计概念 { 95u^S=
A (22)accrual expenses 应计费用 f} _d`?K
A (23)acid test ration 速动比率(酸性测试比率) W<"{d
A (24)acquisition 购置 'dFhZ08 u}
A (25)acquisition accounting 收购会计 m?$peRn3{
A (26)activity based accounting 作业基础成本计算 5PXo1"n8T
A (27)adjusting events 调整事项 IC:wof "
A (28)administrative expenses 行政管理费 xU5+"t~
A (29)advice note 发货通知 ygz6 ~(
A (30)amortization 摊销 @uaf&my,P
A (31)analytical review 分析性检查 * w[\(d'T
A (32)annual equivalent cost 年度等量成本法 NcVsQV
A (33)annual report and accounts 年度报告和报表 RaNz)]+7`
A (34)appraisal cost 检验成本 3-T}8VsiP
A (35)appropriation account 盈余分配账户 aTx*6;-PH
A (36)articles of association 公司章程细则 rW&# Xw/a
A (37)assets 资产 )f6:{ma
A (38)assets cover 资产保障 D]UqM<0Rz
A (39)asset value per share 每股资产价值 ,& ^vc_}
A (40)associated company 联营公司 kQY+D1
A (41)attainable standard 可达标准 G L> u3K
A (42)attributable profit 可归属利润 OSsxO(;g
A (43)audit 审计 sivd@7r\Fa
A (44)audit report 审计报告 ; C+g)BW
A (45)auditing standards 审计准则 $)fybn Y
A (46)authorized share capital 额定股本 U.[?1: v
A (47)available hours 可用小时 mm 5y'=#
A (48)avoidable costs 可避免成本 Z_F}Y2-w9
B (49)back-to-back loan 易币贷款 +z
2 +z
B (50)backflush accounting 倒退成本计算 ps* dO
B (51)bad debts 坏帐 s.)nS $
B (52)bad debts ratio 坏帐比率 S _B $-H|
B (53)bank charges 银行手续费 u
VZouw#
B (54)bank overdraft 银行透支 >nn jL rI
B (55)bank reconciliation 银行存款调节表 MGmUgc
B (56)bank statement 银行对账单 $j\UD8Hj'-
B (57)bankruptcy 破产 i{$h]D_fD
B (58)basis of apportionment 分摊基础 F$QA Ws
B (59)batch 批量
guC7!P^
B (60)batch costing 分批成本计算 d5x>kO'[l
B (61)beta factor B(市场)风险因素 dK45&JHoW^
B (62)bill 账单 D <m+M@u
B (63)bill of exchange 汇票 FrXh\4C
B (64)bill of landing 提单 3/w) mY-o
B (65)bill of materials 用料预计单 rU {E}
B (66)bill payable 应付票据 y<<:6OBj
B (67)bill receivable 应收票据 mu1Lg s$;
B (68)bin card 存货记录卡 d/57;6I_
B (69)bonus 红利 | Ts0h?"a
B (70)book-keeping 薄记 RQ1`k,R=
B (71)Boston classification 波士顿分类 V|h/ a\P
B (72)breakeven chart 保本图 $6c8<!B_
B (73)breakeven point 保本点 Z{|U!tn
B (74)breaking-down time 复位时间
'kD~tpZ
B (75)budget 预算 AV0C9a/td
B (76)budget center 预算中心 ![ v @+9
B (77)budget cost allowance 预算成本折让 +P&;cCV`S3
B (78)budget manual 预算手册 t1)~J
B (79)budget period 预算期间 JERWz~n}
B (80)budgetary control 预算控制 oM@X)6P_
B (81)budgeted capacity 预算生产能力 '5Zt B<
B (82)burden 制造费用 l9J ]<gG
B (83)business center 经营中心 | Ki\Q3O1
B (84)business entity 营业个体 u,d@ oF(=
B (85)business unit 经营单位 +N9(o+UrU
B (86)buy-out management 管理性购买产权 6tE<`"P!
B (87)by-product 副产品 ydNcbF%K
C (88)called-up share capital 催缴股本 ml |[x M8
C (89)capacity 生产能力 GY
D`
C (90)capacity ratios 生产能力比率 88d q8T4
C (91)capital 资本 0#} @- e
C (92)capital assets pricing model 资本资产计价模式 %EZG2J jO)
C (93)capital commitment 承诺资本 6[h 3pb/m
C (94)capital employed 已运用的资本 31n5n
C (95)capital expenditure 资本支出
dJh T}"x
C (96)capital expenditure authorization 资本支出核准 O1.a=O
C (97)capital expenditure control 资本支出控制 :>Gm&w
(n
C (98)capital expenditure proposal 资本支出申请 O MEP F2:
C (99)capital funding planning 资本基金筹集计划 By
t{3$
C (100)capital gain 资本收益 7kBULeBn|
C (101)capital investment appraisal 资本投资评估 |/?)u$U<
C (102)capital maintenance 资本保全 X^PR];V:$
C (103)capital resource planning 资本资源计划 f3 lKdXnP
C (104)capital surplus 资本盈余 w,\#)<boyb
C (105)capital turnover 资本周转率 n')#]g0[
C (106)card 记录卡 }ST9&
w i~
C (107)cash 现金 (9N75uCa
C (108)cash account 现金账户 mW_<c,3D.
C (109)cash book 现金账薄 gJNp]I2R
C (110)cash cow 金牛产品 glk_ *x
C (111)cash flow 现金流量 Vo%MG.IPB
C (112)cash discounted 现金贴现 PNSZ
j#
C (113)cash flow budget 现金流量预算 YQ`G
OP#/
C (114)cash flow statement 现金流量表 {]\Q UXH
C (115)cash ledger 现金分类账 5Pis 0fa
C (116)cash limit 现金限额 OT_ w<te
C (117)CCA 现时成本会计 I9ga8mG4-'
C (118)center 中心 {*8'bNJ
C (119)changeover time 变更时间 t@Qs&DZ7k
C (120)chartered entity 特许经济个体 Ks.pb !r
C (121)cheque 支票 K8 .=bGyg
C (122)cheque register 支票登记薄 p7Yej(B
C (123)coin analysis 零钱分类 a.a5qwG
C (124)classification 分类 d jeax
C (125)clock card 工时卡 a G^kL
C (126)code 代码 1.]Py" @:
C (127)commitment accounting 承诺确认会计 UW+|1Bj_:
C (128)common cost 共同成本 T jO}P\p
C (129)company limited by guarantee 有限担保责任公司 5 $Yt@8;
