A (1)ABC 作业基础成本计算 Dw 5Ze
A (2)absorbed overhead 已吸收制造费用 S;/pm$?/
A (3)absorption costing 吸收成本计算 )iVuac]E++
A (4)account 账户,报表 Q<DXDvL
A (5)accounting postulate 会计假设 OlptO60{ ]
A (6)accounting series release 会计公告文件 U6o]7j&6
A (7)accounting valuation 会计计价
_,v>P2)
A (8)account sale 承销清单 9xK#(M
A (9)accountability concept 经营责任概念 .Wi%V"
A (10)accountancy 会计职业 uKTYb#
E7
A (11)accountant 会计师 6ZwQ/~7H
A (12)accounting 会计 D><^ 7nr%
A (13)agency cost 代理成本 :o87<)
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A (14)accounting bases 会计基础 D51s)?
A (15)accounting manual 会计手册 >)Bv>HM
A (16)accounting period 会计期间 /!.]Y8yEH
A (17)accounting policies 会计方针
;5
A (18)accounting rate of return 会计报酬率 ++ 5!8Nv
A (19)accounting reference date 会计参照日 L^PBcfg
A (20)accounting reference period 会计参照期间 >]A#_p
A (21)accrual concept 应计概念 Bk@EQdn
A (22)accrual expenses 应计费用 Su[(IMw
A (23)acid test ration 速动比率(酸性测试比率) 0W_u"UY$c
A (24)acquisition 购置 D(Q]ddUi'
A (25)acquisition accounting 收购会计 DGw*BN%`
A (26)activity based accounting 作业基础成本计算 b\kA
A (27)adjusting events 调整事项 mVN\
A (28)administrative expenses 行政管理费 m?1r@!/y
A (29)advice note 发货通知 0bD\`Jiv,
A (30)amortization 摊销 !aJ6Uf%R
A (31)analytical review 分析性检查 hZ/p'
A (32)annual equivalent cost 年度等量成本法 ;TK$?hrv*1
A (33)annual report and accounts 年度报告和报表 T-iQ!D~
A (34)appraisal cost 检验成本 g&Uu~;jq]
A (35)appropriation account 盈余分配账户 bA'N2~.,
A (36)articles of association 公司章程细则 U-$nwji
A (37)assets 资产 .81 ~ K[
A (38)assets cover 资产保障 hBifn\dFr
A (39)asset value per share 每股资产价值 -i_XP]b&
A (40)associated company 联营公司 |+JC'b?,
A (41)attainable standard 可达标准 &m]jYvRc
A (42)attributable profit 可归属利润 16nU`TN
A (43)audit 审计 ;!7M<T$&
A (44)audit report 审计报告 I>6zX
A (45)auditing standards 审计准则 :~ 	
A (46)authorized share capital 额定股本 obv_?i1
A (47)available hours 可用小时 X`-o0HG
A (48)avoidable costs 可避免成本 Uc
; S@
B (49)back-to-back loan 易币贷款 K( ?p]wh
B (50)backflush accounting 倒退成本计算 7{k?"NF
B (51)bad debts 坏帐 !/!Fc
'A
B (52)bad debts ratio 坏帐比率 ux17q>G
B (53)bank charges 银行手续费 w4&\-S#
B (54)bank overdraft 银行透支 5d# 73)x$
B (55)bank reconciliation 银行存款调节表 U'Y,T$Q
B (56)bank statement 银行对账单 79k+R9m
B (57)bankruptcy 破产 (h[.
Ie
B (58)basis of apportionment 分摊基础 y@AUSh;
B (59)batch 批量 W@%g_V}C*
B (60)batch costing 分批成本计算 G,1g~h%I$
B (61)beta factor B(市场)风险因素 *iyc,f^w
B (62)bill 账单
Jp_ :.4
B (63)bill of exchange 汇票 tWQ$`<h
B (64)bill of landing 提单 2E!Q5 l!j
B (65)bill of materials 用料预计单 KFa
Yn
B (66)bill payable 应付票据 l&mY}k
B (67)bill receivable 应收票据 gO@LJ
B (68)bin card 存货记录卡 M6V^ur
1
B (69)bonus 红利 :o~]d
B (70)book-keeping 薄记 6TXTJ]er
B (71)Boston classification 波士顿分类 9/I
xh?
B (72)breakeven chart 保本图 MOi1+`kwh
B (73)breakeven point 保本点 ~L
P5hL
B (74)breaking-down time 复位时间 ta'wX
B (75)budget 预算 ivt ~S
B (76)budget center 预算中心 6uk}4bdvq
B (77)budget cost allowance 预算成本折让 THgEHR0,}[
B (78)budget manual 预算手册 FJ{&R Ld
B (79)budget period 预算期间 8.7lc2aX
B (80)budgetary control 预算控制 ~0}d=d5g
B (81)budgeted capacity 预算生产能力 e)87
&
7
B (82)burden 制造费用 EN8xn9M?
B (83)business center 经营中心 MlW*Tugg
B (84)business entity 营业个体 m6A\R KJ'
B (85)business unit 经营单位 k\g:uIsv$
B (86)buy-out management 管理性购买产权 Jc` tOp5
B (87)by-product 副产品 K(P.i^k
C (88)called-up share capital 催缴股本 $'::51
C (89)capacity 生产能力 R:f ,g
2
C (90)capacity ratios 生产能力比率 |8)\8b|VuC
C (91)capital 资本 g+(Y)9h&
C (92)capital assets pricing model 资本资产计价模式 U8,pe;/ln`
C (93)capital commitment 承诺资本 o]GZq..
C (94)capital employed 已运用的资本 qG]0z_dPE~
C (95)capital expenditure 资本支出 Fr (;C>
C (96)capital expenditure authorization 资本支出核准 l|;]"&|_]c
C (97)capital expenditure control 资本支出控制 >Nx4 +|
C (98)capital expenditure proposal 资本支出申请 wLvM<p7OX
C (99)capital funding planning 资本基金筹集计划 7mtg
C (100)capital gain 资本收益 WYkh'sv >
C (101)capital investment appraisal 资本投资评估 CW.T`F
C (102)capital maintenance 资本保全 ~]'yUd1gSZ
C (103)capital resource planning 资本资源计划 gyT0h?xDt
C (104)capital surplus 资本盈余 6fCHd10!
C (105)capital turnover 资本周转率 Az:A,;~+,!
C (106)card 记录卡 \Xr*1DI<
C (107)cash 现金 o*oFCR]j
C (108)cash account 现金账户 0Fsa&<{6?
C (109)cash book 现金账薄 QiJ
C (110)cash cow 金牛产品 {A)9ePgv!
C (111)cash flow 现金流量 _c}# f\ +_
C (112)cash discounted 现金贴现 Q-1Xgw!
C (113)cash flow budget 现金流量预算 >Pvz5Hf/wW
C (114)cash flow statement 现金流量表 2zuQeFsK
C (115)cash ledger 现金分类账 VSh&Y_%
C (116)cash limit 现金限额 e_cK#9+
C (117)CCA 现时成本会计 N:Ir63X*#
C (118)center 中心 *>xCX
C (119)changeover time 变更时间 3UUN@Tx
C (120)chartered entity 特许经济个体 cIrc@
C (121)cheque 支票 \l`{u)V
C (122)cheque register 支票登记薄 _1~pG)y$U
C (123)coin analysis 零钱分类 J@#rOOu
C (124)classification 分类
>5D;uTy
u
C (125)clock card 工时卡 _6g(C_m'T?
C (126)code 代码 Jje!*?&8X
C (127)commitment accounting 承诺确认会计 8NTE`l=>/
C (128)common cost 共同成本 e0<O6
C (129)company limited by guarantee 有限担保责任公司 4U u`1gtz