A (1)ABC 作业基础成本计算 sYE|
A (2)absorbed overhead 已吸收制造费用 D?A3p6%
A (3)absorption costing 吸收成本计算 7wKT:~~oS3
A (4)account 账户,报表 3qggdi
A (5)accounting postulate 会计假设 WCRGqSr4
A (6)accounting series release 会计公告文件 zO)Bf(
A (7)accounting valuation 会计计价 bWv2*XC
A (8)account sale 承销清单 o+ *7Q!
A (9)accountability concept 经营责任概念 @|
N{E I
A (10)accountancy 会计职业 @? e+;Sx
A (11)accountant 会计师 !-B$WAV
A (12)accounting 会计 S+2we
A (13)agency cost 代理成本 E &G]R!
A (14)accounting bases 会计基础 fk
k&pu
A (15)accounting manual 会计手册 \3q Z0
A (16)accounting period 会计期间 >= O5=\`
A (17)accounting policies 会计方针 \
]v>#VXr_
A (18)accounting rate of return 会计报酬率 DsX+/)d
A (19)accounting reference date 会计参照日 [SJ3FZ<
A (20)accounting reference period 会计参照期间 (_IP z)F
A (21)accrual concept 应计概念 cb8 2k[L6
A (22)accrual expenses 应计费用 p d^"MG
A (23)acid test ration 速动比率(酸性测试比率) efN5(9* 9R
A (24)acquisition 购置 \l-JU
A (25)acquisition accounting 收购会计 a1#",%{I
A (26)activity based accounting 作业基础成本计算 yVfF
* nG
A (27)adjusting events 调整事项 pmfL}Dn
A (28)administrative expenses 行政管理费 f 0M5^
A (29)advice note 发货通知 :yxP3e%rp
A (30)amortization 摊销 V10JExsJ
A (31)analytical review 分析性检查 [jnA? Ge:
A (32)annual equivalent cost 年度等量成本法 *{x8@|K8
A (33)annual report and accounts 年度报告和报表 _D"V^4^yqu
A (34)appraisal cost 检验成本 9w!PA-) L
A (35)appropriation account 盈余分配账户 s'B$/qCkR
A (36)articles of association 公司章程细则 E\1e8Wyh
A (37)assets 资产 '/2)I8
A (38)assets cover 资产保障 ?uh%WN6nU]
A (39)asset value per share 每股资产价值 %1\~OnT
A (40)associated company 联营公司 tf IUH'Ez>
A (41)attainable standard 可达标准 2=IZD `{!
A (42)attributable profit 可归属利润 PjE%_M<
A (43)audit 审计 )6b`1o!
7
A (44)audit report 审计报告 # KUN ZW
A (45)auditing standards 审计准则 SDu%rr7sQ
A (46)authorized share capital 额定股本 =I8^E\O("
A (47)available hours 可用小时 'r'+$ D7
A (48)avoidable costs 可避免成本 ROi_k
4Fj
B (49)back-to-back loan 易币贷款 W
%<,G V
B (50)backflush accounting 倒退成本计算 ^Ycn&`s
B (51)bad debts 坏帐
y?'Z'
B (52)bad debts ratio 坏帐比率 j6GR-WQ]t
B (53)bank charges 银行手续费 T-F8[dd^/
B (54)bank overdraft 银行透支 R!>l7p/|H)
B (55)bank reconciliation 银行存款调节表 X "!tx
B (56)bank statement 银行对账单 dnzZ\t>U
B (57)bankruptcy 破产 [hJ ASX9
B (58)basis of apportionment 分摊基础 'i:S=E
F
B (59)batch 批量 G? +0#?'Y
B (60)batch costing 分批成本计算 wd*V,ZN7
B (61)beta factor B(市场)风险因素
^XT;n
B (62)bill 账单 |-9##0H
B (63)bill of exchange 汇票 T_ j0*A $
B (64)bill of landing 提单 {W' {A
B (65)bill of materials 用料预计单 &SM
M<^P.
B (66)bill payable 应付票据 /"@k_[O
B (67)bill receivable 应收票据 ("s!t?!&YS
B (68)bin card 存货记录卡 RveEA/&&
B (69)bonus 红利 SoHw9FtS
B (70)book-keeping 薄记 .A F94OlE/
B (71)Boston classification 波士顿分类
R
i/D>[
B (72)breakeven chart 保本图 09 v m5|
B (73)breakeven point 保本点 ]D_
AZI
B (74)breaking-down time 复位时间 xf3;:soC
B (75)budget 预算 %Vb~}sT:
B (76)budget center 预算中心 >p29|TFbV
B (77)budget cost allowance 预算成本折让 5Z>+NKQ
B (78)budget manual 预算手册 vhrURY.
B (79)budget period 预算期间 N)EJP ~0
B (80)budgetary control 预算控制 Ask~
B (81)budgeted capacity 预算生产能力 :!w;Y;L:+
B (82)burden 制造费用 wV q4DE
B (83)business center 经营中心 ?
@- t.N
B (84)business entity 营业个体 ua!RwSo
B (85)business unit 经营单位 3oC ^"7
23
B (86)buy-out management 管理性购买产权 ow9Vj$m
B (87)by-product 副产品 _| >bOI
C (88)called-up share capital 催缴股本 4oPr|OKj{*
C (89)capacity 生产能力 P E MuIYm$
C (90)capacity ratios 生产能力比率 V
9;O1
C (91)capital 资本 )U+&XjK
C (92)capital assets pricing model 资本资产计价模式 M tG~ O;?8
C (93)capital commitment 承诺资本 7& 2CLh
C (94)capital employed 已运用的资本 r12 e26_Ab
C (95)capital expenditure 资本支出 F~l:W QAj
C (96)capital expenditure authorization 资本支出核准 Y' ? {yx{
C (97)capital expenditure control 资本支出控制 iza.' Mm~
C (98)capital expenditure proposal 资本支出申请 Uc0Sb
C (99)capital funding planning 资本基金筹集计划 5N[H@%>QO
C (100)capital gain 资本收益 K 5AA
rI
C (101)capital investment appraisal 资本投资评估 uDMyO<\
C (102)capital maintenance 资本保全 to#T+d.(v
C (103)capital resource planning 资本资源计划 nXW]9zC"/
C (104)capital surplus 资本盈余 a;v;% rs
C (105)capital turnover 资本周转率 oF.H?lG7`
C (106)card 记录卡 Q
oWjC
C (107)cash 现金 J 5zu}U?
C (108)cash account 现金账户 p W5PF)([
C (109)cash book 现金账薄 +IM6 GeH
C (110)cash cow 金牛产品
eR!K8W
C (111)cash flow 现金流量 7jPn6uz>w
C (112)cash discounted 现金贴现 ~2}^
-,
C (113)cash flow budget 现金流量预算 &Ui&2 EW
C (114)cash flow statement 现金流量表 h5ZxxtGU
C (115)cash ledger 现金分类账 QD^"cPC)mM
C (116)cash limit 现金限额 r' J3\7N!u
C (117)CCA 现时成本会计 Cgn@@
P5ZC
C (118)center 中心 CW@G(R
C (119)changeover time 变更时间 ~c'R7E&Bfa
C (120)chartered entity 特许经济个体 fj[t m
C (121)cheque 支票 ^ = R SoR
C (122)cheque register 支票登记薄 ]* \<k
C (123)coin analysis 零钱分类 sX#7;,Ft7
C (124)classification 分类 l?zWi[Zf
C (125)clock card 工时卡 }\
d3
C (126)code 代码 y:dwx *Q9I
C (127)commitment accounting 承诺确认会计 Ts 3(,Y
C (128)common cost 共同成本 6EkD(w
C (129)company limited by guarantee 有限担保责任公司 hJ0m;j&4y
