A (1)ABC 作业基础成本计算 j<wWPv
A (2)absorbed overhead 已吸收制造费用 Y0aO/6
A (3)absorption costing 吸收成本计算 Z!7#"wO9+V
A (4)account 账户,报表 vvFXdHP
A (5)accounting postulate 会计假设 mgh,)=2cE(
A (6)accounting series release 会计公告文件 :!'aP\uE
A (7)accounting valuation 会计计价 l+y/ Mq^QB
A (8)account sale 承销清单 :C_\
.pA
A (9)accountability concept 经营责任概念 ;' YM@n
A (10)accountancy 会计职业 h+
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`mi
A (11)accountant 会计师 69TQHJ[
A (12)accounting 会计 uZ\ >
A (13)agency cost 代理成本 [:TOU^
A (14)accounting bases 会计基础 95[yGO>ZYz
A (15)accounting manual 会计手册 _~| j~QE]
A (16)accounting period 会计期间 &
/UcFB
A (17)accounting policies 会计方针 OGrp{
s
A (18)accounting rate of return 会计报酬率 91}QuYv/_
A (19)accounting reference date 会计参照日 a[[u>oHyd
A (20)accounting reference period 会计参照期间 aKkQXq*
A (21)accrual concept 应计概念 HG5|h[4Gt
A (22)accrual expenses 应计费用 4(|x@:wxm
A (23)acid test ration 速动比率(酸性测试比率) <Y9((QSM4
A (24)acquisition 购置 f[!N]*
A (25)acquisition accounting 收购会计 \y"!`.E7\d
A (26)activity based accounting 作业基础成本计算 Cd"O'<^Sb
A (27)adjusting events 调整事项 =>n:\_*M
A (28)administrative expenses 行政管理费 3[pA:Z+xx
A (29)advice note 发货通知 ;WO/xA-#
A (30)amortization 摊销 b~y1'|}g
A (31)analytical review 分析性检查 2.Th29]
A (32)annual equivalent cost 年度等量成本法 srw5&s(3X
A (33)annual report and accounts 年度报告和报表 w91{''sK
A (34)appraisal cost 检验成本 [XhuJdr"u
A (35)appropriation account 盈余分配账户 6 80i?=z
A (36)articles of association 公司章程细则 (Lo<3a-]
A (37)assets 资产 u&9|9+"N
A (38)assets cover 资产保障 JyvX
NV,
A (39)asset value per share 每股资产价值 QjVP]C}p
A (40)associated company 联营公司 =YR/X@&
A (41)attainable standard 可达标准 ''s]6Jjw
A (42)attributable profit 可归属利润 GGo
nA
A (43)audit 审计 =Bu d!
A (44)audit report 审计报告 9<W0'6%{/
A (45)auditing standards 审计准则 r8pTtf#Q
A (46)authorized share capital 额定股本 xoA\^AA
A (47)available hours 可用小时 yOxJx7uD
A (48)avoidable costs 可避免成本 #K yb9Qg
B (49)back-to-back loan 易币贷款 v1 d]
B (50)backflush accounting 倒退成本计算 1b-4wonQd
B (51)bad debts 坏帐 I)U|~N
B (52)bad debts ratio 坏帐比率 ,3qi]fFLMe
B (53)bank charges 银行手续费 !6'j
W!
B (54)bank overdraft 银行透支 W+ Z]
Y
B (55)bank reconciliation 银行存款调节表 vbXuT$
B (56)bank statement 银行对账单 5YQ4]/h
B (57)bankruptcy 破产 A?06fo,
B (58)basis of apportionment 分摊基础 9(dbou
B (59)batch 批量 ;Bd0 =C
B (60)batch costing 分批成本计算 6-{QU] #
B (61)beta factor B(市场)风险因素 L!|c: 8
B (62)bill 账单 ]HgAI$aA,
B (63)bill of exchange 汇票 \Se>u4~L
B (64)bill of landing 提单 Ie`kzssM
B (65)bill of materials 用料预计单 J0~Ha u
B (66)bill payable 应付票据 I@08F
B (67)bill receivable 应收票据 g|a2z_R
B (68)bin card 存货记录卡 .ZJt
B (69)bonus 红利 ~N&j6wHg#
B (70)book-keeping 薄记 (x2I*<7P
B (71)Boston classification 波士顿分类 l}&egq
DC
B (72)breakeven chart 保本图 M~t S
*
B (73)breakeven point 保本点 NmthvKhH
B (74)breaking-down time 复位时间 m,K0BL
B (75)budget 预算 v<,?%(g)7
B (76)budget center 预算中心 P
1X8
B (77)budget cost allowance 预算成本折让 Nc()$Nl8
B (78)budget manual 预算手册 ,9^wKS!7$
B (79)budget period 预算期间 *`>(K&
B (80)budgetary control 预算控制 x>8=CiUE
B (81)budgeted capacity 预算生产能力 MM"{ehd{^a
B (82)burden 制造费用 yk5-@qo
B (83)business center 经营中心 iqig~fjK~
B (84)business entity 营业个体 Ev|2bk \
B (85)business unit 经营单位 oIdMDp^$
B (86)buy-out management 管理性购买产权 R;,+0r^i
B (87)by-product 副产品 2~AGOx
C (88)called-up share capital 催缴股本 D:sQHJ.y
C (89)capacity 生产能力 ,YX[6eZr
C (90)capacity ratios 生产能力比率 I9h?Z&n5
C (91)capital 资本 ?*zRM?*
C (92)capital assets pricing model 资本资产计价模式 uli,@5%\
C (93)capital commitment 承诺资本 8
C @iD%
C (94)capital employed 已运用的资本 :(VD<"X
C (95)capital expenditure 资本支出 Y-hGHnh]'
C (96)capital expenditure authorization 资本支出核准 '9>z4G*Td
C (97)capital expenditure control 资本支出控制 &
ok2Xw
C (98)capital expenditure proposal 资本支出申请 "15mOW(!+
C (99)capital funding planning 资本基金筹集计划 +]*4!4MK6
C (100)capital gain 资本收益 'Pk (
1:
C (101)capital investment appraisal 资本投资评估 UbE*x2N
C (102)capital maintenance 资本保全 yf(VwU,
x
C (103)capital resource planning 资本资源计划
#lRkp.e
C (104)capital surplus 资本盈余 W6_/FkO
C (105)capital turnover 资本周转率 !>W _3Ea
C (106)card 记录卡 @x3x/gU
C (107)cash 现金
3#}5dO
C (108)cash account 现金账户 PXz,[<ET?#
C (109)cash book 现金账薄 >_XRh
C (110)cash cow 金牛产品 SE&J)Sj]
C (111)cash flow 现金流量 /xj^TyWM
C (112)cash discounted 现金贴现 V4ml& D
C (113)cash flow budget 现金流量预算 wy
eiz7
C (114)cash flow statement 现金流量表 Jf{6'Ub
C (115)cash ledger 现金分类账 e
L[BH8l
C (116)cash limit 现金限额 D'2&'7-sm\
C (117)CCA 现时成本会计 ]f=108|8
C (118)center 中心 N|Mzj|i.
C (119)changeover time 变更时间 6cQh8_/>{#
C (120)chartered entity 特许经济个体 `6koQZm
C (121)cheque 支票 Z%Q[W}iD
C (122)cheque register 支票登记薄 _@wXh-nc
C (123)coin analysis 零钱分类 N
'2Nv
C (124)classification 分类 V\r!H>
C (125)clock card 工时卡 fT9$0:eO
C (126)code 代码 O$
ui:<]dS
C (127)commitment accounting 承诺确认会计 NCbn<
ojb
C (128)common cost 共同成本 TC;2K,.#k
C (129)company limited by guarantee 有限担保责任公司 Xn^gxOPM