A (1)ABC 作业基础成本计算 `Db%:l^e
A (2)absorbed overhead 已吸收制造费用 '%*/iH6<U{
A (3)absorption costing 吸收成本计算 g&X
X@I8+v
A (4)account 账户,报表 t D6ukK1x
A (5)accounting postulate 会计假设 CQ'4 ".7
A (6)accounting series release 会计公告文件 .B{:<;sa
A (7)accounting valuation 会计计价 ?6 "B4%7b
A (8)account sale 承销清单 D'Uv7Mis
A (9)accountability concept 经营责任概念 ;up Yam"
A (10)accountancy 会计职业 (VBO1 f
A (11)accountant 会计师 51`*VR]`K
A (12)accounting 会计 DiSU\?N2'
A (13)agency cost 代理成本 ~>rn q7j
A (14)accounting bases 会计基础 9Rb
tFwbn
A (15)accounting manual 会计手册 8^hbS%s!
A (16)accounting period 会计期间 l|fb;Giq=D
A (17)accounting policies 会计方针 3#Xv))w 1
A (18)accounting rate of return 会计报酬率 _cd=PZhI
A (19)accounting reference date 会计参照日 oPrK {flm
A (20)accounting reference period 会计参照期间 bP7 _QYQ6
A (21)accrual concept 应计概念 mw~$;64;a
A (22)accrual expenses 应计费用 8jz7t:0
A (23)acid test ration 速动比率(酸性测试比率) (*Q8!"D^6
A (24)acquisition 购置 F\-oZ#g
A (25)acquisition accounting 收购会计 5wb R}`8
A (26)activity based accounting 作业基础成本计算 b;"Z`/h
A (27)adjusting events 调整事项 o=
&/ ;X
A (28)administrative expenses 行政管理费 7&1 dr
A (29)advice note 发货通知 ]~\%ANoi
A (30)amortization 摊销 <UbLds{+Uo
A (31)analytical review 分析性检查 M i7LyIu
A (32)annual equivalent cost 年度等量成本法 8!qzG4F/
A (33)annual report and accounts 年度报告和报表 `ex >q
A (34)appraisal cost 检验成本 ~Q+J1S]Fs
A (35)appropriation account 盈余分配账户 `$ZBIe/u
A (36)articles of association 公司章程细则 ~!"z`&
A (37)assets 资产 t?h\Af4Tf
A (38)assets cover 资产保障 .`/6[Z
p
A (39)asset value per share 每股资产价值 #=czqZw
A (40)associated company 联营公司 sH :_sOV*
A (41)attainable standard 可达标准 t ]P^6jw'
A (42)attributable profit 可归属利润 y@Ak_]{b
A (43)audit 审计 W4]jx ]
A (44)audit report 审计报告 Ummoph7_@
A (45)auditing standards 审计准则 &@z
M<A
A (46)authorized share capital 额定股本 &cT@MV5
A (47)available hours 可用小时 J@o$V- KK
A (48)avoidable costs 可避免成本 ah15 ,< j
B (49)back-to-back loan 易币贷款 AV;x'H7G
B (50)backflush accounting 倒退成本计算 lj@ ibA]
B (51)bad debts 坏帐 Y#rd'
8
B (52)bad debts ratio 坏帐比率 8 G:f[\^
B (53)bank charges 银行手续费 im"3n=
B (54)bank overdraft 银行透支 kNv/ L $oG
B (55)bank reconciliation 银行存款调节表 !5K5;M_Ih"
B (56)bank statement 银行对账单 {
3K`yDF
B (57)bankruptcy 破产 $uYfy<
B (58)basis of apportionment 分摊基础 II{"6 YI>
B (59)batch 批量 Us4# O&
B (60)batch costing 分批成本计算 e {}vT$-
B (61)beta factor B(市场)风险因素 JO&+W^$uY}
B (62)bill 账单 Imz1"+E~
B (63)bill of exchange 汇票 AO]1`b :
B (64)bill of landing 提单 U_@Dn[/:
B (65)bill of materials 用料预计单 DB.)/(zWQ
B (66)bill payable 应付票据 ?pkGejcQ
B (67)bill receivable 应收票据 hus k\
B (68)bin card 存货记录卡 t`'5|
B (69)bonus 红利 \04 (V'`U
B (70)book-keeping 薄记 ^2"3h$DJfS
B (71)Boston classification 波士顿分类 I0} G,
q
B (72)breakeven chart 保本图 z;Dc#SZnO(
B (73)breakeven point 保本点 b^WF
R
B (74)breaking-down time 复位时间 4/ Xu,pT
B (75)budget 预算 *&$2us0%%
B (76)budget center 预算中心 }/M`G]wT#
B (77)budget cost allowance 预算成本折让 epxbTJfc
B (78)budget manual 预算手册 YI+o:fGC5
B (79)budget period 预算期间 GUUd(xS {
B (80)budgetary control 预算控制 WU{9lL=
B (81)budgeted capacity 预算生产能力 $Sc;
B (82)burden 制造费用 Fqg *H1 I[
B (83)business center 经营中心 q;9OqArq
B (84)business entity 营业个体 T!QAc O
B (85)business unit 经营单位 ,*g.?q@W2
B (86)buy-out management 管理性购买产权 & eWn S~hJ
B (87)by-product 副产品 \>c
1Z5H>
C (88)called-up share capital 催缴股本 P7
R}oO_n:
C (89)capacity 生产能力 0 1: (QJ
C (90)capacity ratios 生产能力比率 F tay8m@f
C (91)capital 资本 .*nr3dY
C (92)capital assets pricing model 资本资产计价模式 3'6by!N,d
C (93)capital commitment 承诺资本 VMJK9|JC[
C (94)capital employed 已运用的资本 RwDXO
dgu
C (95)capital expenditure 资本支出 :\
"g}AX
C (96)capital expenditure authorization 资本支出核准 A\QrawBp0l
C (97)capital expenditure control 资本支出控制 - e_B
C (98)capital expenditure proposal 资本支出申请 `l+9g"q
C (99)capital funding planning 资本基金筹集计划 @+;
cFj
C (100)capital gain 资本收益 T Zw['o
C (101)capital investment appraisal 资本投资评估 !c=EB`<*
C (102)capital maintenance 资本保全 gwN
y]!
C (103)capital resource planning 资本资源计划 T,5(JP(h3
C (104)capital surplus 资本盈余 e/F+Tf
C (105)capital turnover 资本周转率 T) *tCp]
C (106)card 记录卡
m";?B1%x
C (107)cash 现金 *2r(!fJP=^
C (108)cash account 现金账户 # &Z 1d(!
C (109)cash book 现金账薄 :[bpMP<bz;
C (110)cash cow 金牛产品 (zIF2qY
C (111)cash flow 现金流量 7WEo yd
C (112)cash discounted 现金贴现 b%|6y
C (113)cash flow budget 现金流量预算 %p
tw=Ju
C (114)cash flow statement 现金流量表 ]vq=~x
C (115)cash ledger 现金分类账 %^(} fu
C (116)cash limit 现金限额 .5+5
ca
C (117)CCA 现时成本会计 tq2Ti Xo%
C (118)center 中心 0t.v
C (119)changeover time 变更时间 n-: n.JX
C (120)chartered entity 特许经济个体 GFgh{'|
C (121)cheque 支票 &|c] U/_w
C (122)cheque register 支票登记薄 `;z;=A*
C (123)coin analysis 零钱分类 2[5z6oG
C (124)classification 分类 gbN@EJ
C (125)clock card 工时卡 ?oQAxb&
C (126)code 代码 !l~3K(&4
C (127)commitment accounting 承诺确认会计 3Qu Ft~@@
C (128)common cost 共同成本 J|N>}di
C (129)company limited by guarantee 有限担保责任公司 4L)Ox;6>
