A (1)ABC 作业基础成本计算 "yU<X\n i
A (2)absorbed overhead 已吸收制造费用 Ms%C:KG
A (3)absorption costing 吸收成本计算 Vd)
%qw
A (4)account 账户,报表 ZWB3R
A (5)accounting postulate 会计假设 @@!]Raj=
A (6)accounting series release 会计公告文件 h^{ aG ])
A (7)accounting valuation 会计计价 us:v/W TQ
A (8)account sale 承销清单 4q@[k: '
A (9)accountability concept 经营责任概念 %N7G>_+
A (10)accountancy 会计职业 6 l"4F6
A (11)accountant 会计师 {@"
F/G+
A (12)accounting 会计 & )-fC
A (13)agency cost 代理成本 ^@'zQa
A (14)accounting bases 会计基础 xTZJ5iZ17
A (15)accounting manual 会计手册 `Y '-2Fv
A (16)accounting period 会计期间 .b2%n;_>.
A (17)accounting policies 会计方针 "zIQ(|TL?d
A (18)accounting rate of return 会计报酬率 4!M0)Nix
A (19)accounting reference date 会计参照日 WUx2CK2N
A (20)accounting reference period 会计参照期间 jfa<32`0E
A (21)accrual concept 应计概念 ,mD $h?g
A (22)accrual expenses 应计费用 JQ]MkP
A (23)acid test ration 速动比率(酸性测试比率) $z@nT.x5
A (24)acquisition 购置 3[kl` *`
A (25)acquisition accounting 收购会计 F T gt$I
A (26)activity based accounting 作业基础成本计算 7Z81+I|&8
A (27)adjusting events 调整事项 d5W = ?
A (28)administrative expenses 行政管理费 M?ElD1#Z
A (29)advice note 发货通知 ,;
=is.h 9
A (30)amortization 摊销 (b.Mtd
A (31)analytical review 分析性检查 4`"Q!T_'
A (32)annual equivalent cost 年度等量成本法 /w*HxtwFmD
A (33)annual report and accounts 年度报告和报表 gF~
}
A (34)appraisal cost 检验成本 #vcQ =%;O
A (35)appropriation account 盈余分配账户 Q# 4OgNt
A (36)articles of association 公司章程细则 o107. s
A (37)assets 资产 W D 7T&i
A (38)assets cover 资产保障 5XNFu C9E
A (39)asset value per share 每股资产价值 3KKq1][
A (40)associated company 联营公司 Tf Nm0=|
A (41)attainable standard 可达标准 V#DNcF~v]f
A (42)attributable profit 可归属利润 R
<u\
-
A (43)audit 审计 <$ nMqUu0
A (44)audit report 审计报告 pD6a+B\;k
A (45)auditing standards 审计准则 ixF
A (46)authorized share capital 额定股本 U
zkX;UA
A (47)available hours 可用小时 "Z
a}p|Ct
A (48)avoidable costs 可避免成本 ).r04)/
B (49)back-to-back loan 易币贷款 dM5N1$1,
B (50)backflush accounting 倒退成本计算 }M(XHw
B (51)bad debts 坏帐 - s:NF;"
B (52)bad debts ratio 坏帐比率 8qq'q"g
B (53)bank charges 银行手续费 G4f%=Z
B (54)bank overdraft 银行透支 ]= 5D98B
B (55)bank reconciliation 银行存款调节表 wpJfP_ H
B (56)bank statement 银行对账单 {y>Kcfc/?E
B (57)bankruptcy 破产 OFw93UJ Y
B (58)basis of apportionment 分摊基础 1,sD'iNb
B (59)batch 批量 >!P ! F(
B (60)batch costing 分批成本计算 ` H|#l\
B (61)beta factor B(市场)风险因素 #tt*yOmiH
B (62)bill 账单 G^w :c]
B (63)bill of exchange 汇票 ]1KF3$n0
B (64)bill of landing 提单 TSP#.QY
B (65)bill of materials 用料预计单 y/Q,[Uzk\
B (66)bill payable 应付票据 t=r*/DxX=
B (67)bill receivable 应收票据 h4? 'd+K
B (68)bin card 存货记录卡 Y/
n],(t)
B (69)bonus 红利 (wEaw|Z x
B (70)book-keeping 薄记 nx`I9j\
B (71)Boston classification 波士顿分类 'uF"O"*
B (72)breakeven chart 保本图 h@(S];.
B (73)breakeven point 保本点 _i1x\Z~
N
B (74)breaking-down time 复位时间 Y [a lOJ
B (75)budget 预算 @RI\CqFHR
B (76)budget center 预算中心 !W45X}/o
B (77)budget cost allowance 预算成本折让 q*K.e5"'
B (78)budget manual 预算手册 #j${R ={
B (79)budget period 预算期间 %>k$'UW
zK
B (80)budgetary control 预算控制 ^e WD4Vp|4
B (81)budgeted capacity 预算生产能力 X\LiV{c
B (82)burden 制造费用 ]s:%joj%^
B (83)business center 经营中心 gLPgh%B4
B (84)business entity 营业个体 [e`6gGO
B (85)business unit 经营单位 2z0 27P-Q
B (86)buy-out management 管理性购买产权 $r= tOD4;
B (87)by-product 副产品 LO
M-i>
C (88)called-up share capital 催缴股本 %$SO 9PY
C (89)capacity 生产能力 [>U =P`
C (90)capacity ratios 生产能力比率 c7(Lk"G8
C (91)capital 资本 Ln5g"g8gb%
C (92)capital assets pricing model 资本资产计价模式 XVkCYh4,
C (93)capital commitment 承诺资本 -85W/%
C (94)capital employed 已运用的资本 97L# 3 L6t
C (95)capital expenditure 资本支出 \#)w$ O
C (96)capital expenditure authorization 资本支出核准 $n@B:kv5p
C (97)capital expenditure control 资本支出控制 "~/O>.p
C (98)capital expenditure proposal 资本支出申请 rnTjw
"%
C (99)capital funding planning 资本基金筹集计划 *4| ]=yPU
C (100)capital gain 资本收益 H{j
jA+0
C (101)capital investment appraisal 资本投资评估 q <Zza
C (102)capital maintenance 资本保全 XhG3Of-6
C (103)capital resource planning 资本资源计划 YA%0{Tdxz
C (104)capital surplus 资本盈余 YB'BAX<lI
C (105)capital turnover 资本周转率 = F"vL
C (106)card 记录卡 'Q F@@ 48
C (107)cash 现金 O4A{GO^q
C (108)cash account 现金账户 ]<I K0
C (109)cash book 现金账薄 l r_c
C (110)cash cow 金牛产品 2io~pk>
C (111)cash flow 现金流量 l cYjwA
C (112)cash discounted 现金贴现 JP*VR=0k?
C (113)cash flow budget 现金流量预算 &F#K=R| .j
C (114)cash flow statement 现金流量表 Dk`(Wgk2
C (115)cash ledger 现金分类账 ct![eWsuB
C (116)cash limit 现金限额 |KLCO'x
C (117)CCA 现时成本会计 j$Z:S~*
C (118)center 中心 @Lf-=9
C (119)changeover time 变更时间 =S:Snk%
C (120)chartered entity 特许经济个体 mJ L=H
C (121)cheque 支票 2Bg0
M
C (122)cheque register 支票登记薄 bL]N SD
C (123)coin analysis 零钱分类 X(*MHBd
C (124)classification 分类 6#DDMP8;I
C (125)clock card 工时卡 9S]]KE Gn4
C (126)code 代码 s'Wu \r'
C (127)commitment accounting 承诺确认会计
$ I }k>F
C (128)common cost 共同成本 @J UCXm
C (129)company limited by guarantee 有限担保责任公司 <P1yA>=3`
