A (1)ABC 作业基础成本计算 lj
"Z
A (2)absorbed overhead 已吸收制造费用 [+g(
A (3)absorption costing 吸收成本计算 %sO Wg.0_
A (4)account 账户,报表 a)3O? Y
A (5)accounting postulate 会计假设 E^Q@9C<!d
A (6)accounting series release 会计公告文件 Af2=qe
A (7)accounting valuation 会计计价 .-SDo"K.h
A (8)account sale 承销清单 &\;<t,3A~
A (9)accountability concept 经营责任概念 ?1GY%-
A (10)accountancy 会计职业
,s1&O`
A (11)accountant 会计师 Zdv.PGn
A (12)accounting 会计 ${A5-
A (13)agency cost 代理成本 pP|,7c5
A (14)accounting bases 会计基础 {l&Ltruhz
A (15)accounting manual 会计手册 d&}pgb-Md
A (16)accounting period 会计期间 .dD9&n;#^
A (17)accounting policies 会计方针 +3M
$3w{2
A (18)accounting rate of return 会计报酬率 5x*
5|8
A (19)accounting reference date 会计参照日 =)(3Dp
A (20)accounting reference period 会计参照期间 9
9Ba{qj
A (21)accrual concept 应计概念 w{k1Y+1
A (22)accrual expenses 应计费用 ,s
O:$
A (23)acid test ration 速动比率(酸性测试比率) mg
i,b2
A (24)acquisition 购置 hnp`s%e,
A (25)acquisition accounting 收购会计 DJmoW
A (26)activity based accounting 作业基础成本计算 4`'8fe/
"
A (27)adjusting events 调整事项 cvZni#o2)
A (28)administrative expenses 行政管理费 Sg-g^dIN1
A (29)advice note 发货通知 DRH'
A!r!
A (30)amortization 摊销
S304ncS|M
A (31)analytical review 分析性检查 aQ(`6DQv
A (32)annual equivalent cost 年度等量成本法 |BwRlE2CFO
A (33)annual report and accounts 年度报告和报表 Cw
1 9y
A (34)appraisal cost 检验成本 PV?]UUc'n<
A (35)appropriation account 盈余分配账户 /SnynZ.q
A (36)articles of association 公司章程细则 @O@fyAz
A (37)assets 资产 Q Oz9\,C
A (38)assets cover 资产保障 3LKB;
A (39)asset value per share 每股资产价值 lkV6qIj
A (40)associated company 联营公司 Vo #:CB=8
A (41)attainable standard 可达标准 %oAL
A (42)attributable profit 可归属利润 /nc~T3j
A (43)audit 审计 xKY$L*
A (44)audit report 审计报告 wb]*u7G
t/
A (45)auditing standards 审计准则 q.-y)C) ;
A (46)authorized share capital 额定股本
KR&s?
A (47)available hours 可用小时 }0$mn)*k
A (48)avoidable costs 可避免成本 sa_R$ /H
B (49)back-to-back loan 易币贷款 GtF2@\
B (50)backflush accounting 倒退成本计算 *i`v~>
B (51)bad debts 坏帐 JxjP@nr
B (52)bad debts ratio 坏帐比率 Iph3%RaE
B (53)bank charges 银行手续费 yc*<:(p
B (54)bank overdraft 银行透支 1<`9HCm
B (55)bank reconciliation 银行存款调节表 s0r"N7~
B (56)bank statement 银行对账单 {]=v]O|,
B (57)bankruptcy 破产 bFSlf5*H
B (58)basis of apportionment 分摊基础 4_tR9 w"
B (59)batch 批量 Am=wEu[b
B (60)batch costing 分批成本计算 [_h%F,_ A
B (61)beta factor B(市场)风险因素 x;Gz6|
B (62)bill 账单 vK(I3db!
B (63)bill of exchange 汇票 DMB"Y,
B (64)bill of landing 提单 +)gGs#2X
B (65)bill of materials 用料预计单 WM/#.
B (66)bill payable 应付票据 nB=0T`vQ
B (67)bill receivable 应收票据 &ik$L!iX
B (68)bin card 存货记录卡 M:_!w[NiLp
B (69)bonus 红利 eK9TAW
B (70)book-keeping 薄记 "9qp"%
B (71)Boston classification 波士顿分类 rnu
e(t
B (72)breakeven chart 保本图 ;
yyO0Ha
B (73)breakeven point 保本点 1 o|T
B (74)breaking-down time 复位时间 Kh)FyV
B (75)budget 预算 `|]e6
Pb
B (76)budget center 预算中心 N0Gf0i
>
B (77)budget cost allowance 预算成本折让 *wwhZe4V
B (78)budget manual 预算手册 job[bhK'Jt
B (79)budget period 预算期间 @44P4?;
B (80)budgetary control 预算控制 v
h
&GIb
B (81)budgeted capacity 预算生产能力 ob'n{T+lZ
B (82)burden 制造费用
a"QU:<-v
B (83)business center 经营中心 n
X._EC
B (84)business entity 营业个体 h'l^g%;
B (85)business unit 经营单位 ^/*KNnAWp
B (86)buy-out management 管理性购买产权 71O3O7
B (87)by-product 副产品 ~Eq \DK
C (88)called-up share capital 催缴股本 .j
U Z
C (89)capacity 生产能力 W<NmsG})_g
C (90)capacity ratios 生产能力比率 ?vu_k 'io
C (91)capital 资本 u?kD)5Nk
C (92)capital assets pricing model 资本资产计价模式 ~s#e,Kav"
C (93)capital commitment 承诺资本 :M j_2
C (94)capital employed 已运用的资本 OC_M4{9/
C (95)capital expenditure 资本支出 v)):$s?WB
C (96)capital expenditure authorization 资本支出核准 ^YKy9zkTl
C (97)capital expenditure control 资本支出控制 t8&q9$
C (98)capital expenditure proposal 资本支出申请 6Nt$ZYS
C (99)capital funding planning 资本基金筹集计划 cOkgoL" 4
C (100)capital gain 资本收益 , H2Yp
Zk
C (101)capital investment appraisal 资本投资评估 1TjZ#yP%1
C (102)capital maintenance 资本保全 2zK"*7b?
C (103)capital resource planning 资本资源计划 hmZvIy(
C (104)capital surplus 资本盈余 zE`R,:VI
C (105)capital turnover 资本周转率 nLy#|C
C (106)card 记录卡 `
U{mbw,
C (107)cash 现金 !8*McOI
C (108)cash account 现金账户 {B0h+. C
C (109)cash book 现金账薄 "}b'E#
C (110)cash cow 金牛产品 (KTnJZ
C (111)cash flow 现金流量 LmQ/#Gx
C (112)cash discounted 现金贴现 <tbZj=*O/o
C (113)cash flow budget 现金流量预算 kX[fy7rVt
C (114)cash flow statement 现金流量表 `tE^jqrke5
C (115)cash ledger 现金分类账 O"*`'D|hK
C (116)cash limit 现金限额 RH(V^09[o
C (117)CCA 现时成本会计 =Ikg.jYq&F
C (118)center 中心 f-g1[!"F
C (119)changeover time 变更时间 k=/eM$":
C (120)chartered entity 特许经济个体 4DLq
}v
C (121)cheque 支票 @Z;1 g
C (122)cheque register 支票登记薄 \DA$6w\\
C (123)coin analysis 零钱分类 h1+hds+
C (124)classification 分类 q* !3C
C (125)clock card 工时卡 mJC3@V
s
C (126)code 代码 xd8
*<,Wj
C (127)commitment accounting 承诺确认会计 Bux'hc
C (128)common cost 共同成本 n.hElgkUOr
C (129)company limited by guarantee 有限担保责任公司 `qiQ$kz