A (1)ABC 作业基础成本计算 'D/AL\1{p(
A (2)absorbed overhead 已吸收制造费用 W@ Z=1y
A (3)absorption costing 吸收成本计算 EmUxM_ T/2
A (4)account 账户,报表 A0]o/IBz
A (5)accounting postulate 会计假设 #KK( Z \;
A (6)accounting series release 会计公告文件 e{} o:r
A (7)accounting valuation 会计计价
=#V11j
A (8)account sale 承销清单 kdHql>0
A (9)accountability concept 经营责任概念 <Z__Q
A (10)accountancy 会计职业 6=g7|}
A (11)accountant 会计师 +[qkG.
O
A (12)accounting 会计 gK<- * v
A (13)agency cost 代理成本 j |i6/Pk9J
A (14)accounting bases 会计基础 m[bu(q z
A (15)accounting manual 会计手册 @\h(s#sn
A (16)accounting period 会计期间 rx;U/)~#<
A (17)accounting policies 会计方针 J6%op{7/
A (18)accounting rate of return 会计报酬率 Kulg84<AwM
A (19)accounting reference date 会计参照日 C C09:L?
A (20)accounting reference period 会计参照期间 +,-r b
A (21)accrual concept 应计概念 zh.c_>jS
A (22)accrual expenses 应计费用 *Vc=]Z2G^
A (23)acid test ration 速动比率(酸性测试比率) +| H'I j$
A (24)acquisition 购置 =B:poh[u
A (25)acquisition accounting 收购会计 )aC+qhh
A (26)activity based accounting 作业基础成本计算 :3t])mL#
A (27)adjusting events 调整事项 G 6, 8Xwk
A (28)administrative expenses 行政管理费 }M7kApb>Y
A (29)advice note 发货通知 GM
Nb;D(>K
A (30)amortization 摊销 ;MM FF {
A (31)analytical review 分析性检查 ^~aSrREo
A (32)annual equivalent cost 年度等量成本法 4eEs_R
A (33)annual report and accounts 年度报告和报表 -,;
Ep'
A (34)appraisal cost 检验成本 5QSmim
A (35)appropriation account 盈余分配账户 Imw x~eo
A (36)articles of association 公司章程细则 iN*>Z(b"
A (37)assets 资产
Ih7Eq/iu
A (38)assets cover 资产保障 !kcg#+s91
A (39)asset value per share 每股资产价值 ~"mZ0 E
A (40)associated company 联营公司 2o$8CR;
A (41)attainable standard 可达标准 ]]Z,Qu#<-
A (42)attributable profit 可归属利润 aOHCr>po,
A (43)audit 审计 H_j<%VW
A (44)audit report 审计报告 %_[- [t3
A (45)auditing standards 审计准则 J:u|8>;
A (46)authorized share capital 额定股本 nAg(lNOWN
A (47)available hours 可用小时 )1vojp
4Za
A (48)avoidable costs 可避免成本 #'8PFw\zw
B (49)back-to-back loan 易币贷款 wu k7mIJ
B (50)backflush accounting 倒退成本计算 5a
~tp'
B (51)bad debts 坏帐 l( 5-
Cr
B (52)bad debts ratio 坏帐比率 W.|6$hRl)
B (53)bank charges 银行手续费 8joQPHkI\
B (54)bank overdraft 银行透支 X
w8i l
B (55)bank reconciliation 银行存款调节表 zK 2wLX
B (56)bank statement 银行对账单 *[H+8/n_
B (57)bankruptcy 破产 2mUu3fZ
B (58)basis of apportionment 分摊基础 /pU6trIM
B (59)batch 批量 8UIL_nP O
B (60)batch costing 分批成本计算 $<cZ<g5)
B (61)beta factor B(市场)风险因素 xu =B
B (62)bill 账单 iy]}1((hR
B (63)bill of exchange 汇票 cDiz!n*.q
B (64)bill of landing 提单 $5b|@
B (65)bill of materials 用料预计单 0 M IMs#
B (66)bill payable 应付票据 Hl;p>>n
B (67)bill receivable 应收票据 Q:gn> /
B (68)bin card 存货记录卡 B`scuLl3
B (69)bonus 红利 {^W,e ^:
B (70)book-keeping 薄记 *d@Hnu"q
B (71)Boston classification 波士顿分类 D-GU"^-9
B (72)breakeven chart 保本图 9i}D6
te
B (73)breakeven point 保本点 b8.%? _?
B (74)breaking-down time 复位时间 qDM[7q3.
B (75)budget 预算 C._sgO
B (76)budget center 预算中心 [M^[ 61
B (77)budget cost allowance 预算成本折让 X u):.0I
B (78)budget manual 预算手册 \+3Wd$ I
B (79)budget period 预算期间 0Qp'} _
B (80)budgetary control 预算控制 ~5NG DT#L*
B (81)budgeted capacity 预算生产能力 =
Y-Ne6a
B (82)burden 制造费用 "Y]ZPFh#.
B (83)business center 经营中心
<%D"eD
B (84)business entity 营业个体 BozK!"R_<
B (85)business unit 经营单位 cN7z(I0[
B (86)buy-out management 管理性购买产权 Qc;[mxQe
B (87)by-product 副产品 L~{Vt~H9"
C (88)called-up share capital 催缴股本 WrNgV@ P
C (89)capacity 生产能力 n[Iu!v\/*
C (90)capacity ratios 生产能力比率 -FN6sNvIh
C (91)capital 资本 mRH]'d lD7
C (92)capital assets pricing model 资本资产计价模式 aNC,ccm
C (93)capital commitment 承诺资本 5TneuG[OD
C (94)capital employed 已运用的资本 +n[wkgFd
C (95)capital expenditure 资本支出 !t
Oky
C (96)capital expenditure authorization 资本支出核准 %hbLT{w
C (97)capital expenditure control 资本支出控制 cXcx_-
C (98)capital expenditure proposal 资本支出申请 : W^\
mH
C (99)capital funding planning 资本基金筹集计划 1MI7l)D?
C (100)capital gain 资本收益 e=l5j"gq
C (101)capital investment appraisal 资本投资评估 8W x@[!
C (102)capital maintenance 资本保全 ;3|Lw<D5;
C (103)capital resource planning 资本资源计划 'UVv(-
C (104)capital surplus 资本盈余 h
^h-p d
C (105)capital turnover 资本周转率 M`P]cX)x
C (106)card 记录卡 %lJiM`a
C (107)cash 现金 ^:!(j iH
C (108)cash account 现金账户 As~p1%nok
C (109)cash book 现金账薄 mBZ Dl4 '
C (110)cash cow 金牛产品 DRW.NL o
C (111)cash flow 现金流量 $SzCVWS
C (112)cash discounted 现金贴现 @zynq
h
C (113)cash flow budget 现金流量预算 Zng` oFD
C (114)cash flow statement 现金流量表 o9 LD6$
C (115)cash ledger 现金分类账 I?Jii8|W9
C (116)cash limit 现金限额 @'r`(o3z!Z
C (117)CCA 现时成本会计 NhoS7 y(
C (118)center 中心 '}+X,Usm
C (119)changeover time 变更时间 s`iNbW ="
C (120)chartered entity 特许经济个体 ]Ec[")"kT
C (121)cheque 支票 gZ" {{#:}
C (122)cheque register 支票登记薄 ab aQJ|
C (123)coin analysis 零钱分类 te*Y]-&I|/
C (124)classification 分类 gQh C cv
C (125)clock card 工时卡 2v9s@k/k)6
C (126)code 代码 vvsNWA
C (127)commitment accounting 承诺确认会计 \+Rwm:lI
C (128)common cost 共同成本 Sd\IGy{a
C (129)company limited by guarantee 有限担保责任公司 =3sldKL&F
