A (1)ABC 作业基础成本计算 yKlU6t&`
G
A (2)absorbed overhead 已吸收制造费用 }H2#H7!H
A (3)absorption costing 吸收成本计算 ;h9W\Se
A (4)account 账户,报表 tUv3jq)n%
A (5)accounting postulate 会计假设 2`E!| X
A (6)accounting series release 会计公告文件 Ck@M<(x
A (7)accounting valuation 会计计价 OEI3eizgH
A (8)account sale 承销清单 T5q-"W6\
A (9)accountability concept 经营责任概念 J^h'9iQpi
A (10)accountancy 会计职业 O:,=xIXR
A (11)accountant 会计师 zb?kpd}r
A (12)accounting 会计 69iM0X!'u
A (13)agency cost 代理成本 ZMJ3NN]F
A (14)accounting bases 会计基础 Uuz?8/w}
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A (15)accounting manual 会计手册 Q.1XP
A (16)accounting period 会计期间 cd+^=esSO
A (17)accounting policies 会计方针 Z)5klg$c
A (18)accounting rate of return 会计报酬率 k,lqT>C
A (19)accounting reference date 会计参照日 AA2ui%
A (20)accounting reference period 会计参照期间 cyBW0w
V1
A (21)accrual concept 应计概念 }k| g%HJ
A (22)accrual expenses 应计费用 L^)qe^%3
A (23)acid test ration 速动比率(酸性测试比率) #@E(<Pu4`
A (24)acquisition 购置 6i-*
N[!U
A (25)acquisition accounting 收购会计 aP_3C_
A (26)activity based accounting 作业基础成本计算 .aJ%am/:%
A (27)adjusting events 调整事项 bOe<\Y$
A (28)administrative expenses 行政管理费 |,{+;:
A (29)advice note 发货通知 [aHlu[,
A (30)amortization 摊销 Az9J\V~"
A (31)analytical review 分析性检查 5Xj|:qz<(
A (32)annual equivalent cost 年度等量成本法 Pj._/$R[/
A (33)annual report and accounts 年度报告和报表 (rIXbekgB
A (34)appraisal cost 检验成本 $bFgsy*N2
A (35)appropriation account 盈余分配账户 ET3,9+Gj
A (36)articles of association 公司章程细则 R}hlDJ/m-
A (37)assets 资产 GZS{&w!
A (38)assets cover 资产保障 r_q~'r35 _
A (39)asset value per share 每股资产价值 ;AltNGcM
A (40)associated company 联营公司 hwp/jO:7\
A (41)attainable standard 可达标准 WSS(Bm|B
A (42)attributable profit 可归属利润 GRy4cb2
A (43)audit 审计 <\p&jk?
A (44)audit report 审计报告 @BXaA0F4
A (45)auditing standards 审计准则 >j-
b5g"g
A (46)authorized share capital 额定股本 s<,"Hsh^CR
A (47)available hours 可用小时 .T{U^0 )
A (48)avoidable costs 可避免成本 C`pan /t
B (49)back-to-back loan 易币贷款 ]a=l^Pc(xN
B (50)backflush accounting 倒退成本计算 'h k @>"
B (51)bad debts 坏帐 5uzpTNAMM1
B (52)bad debts ratio 坏帐比率 [|jIC
B (53)bank charges 银行手续费 ijg,'a~3E
B (54)bank overdraft 银行透支 IN>TsTo
B (55)bank reconciliation 银行存款调节表 u>1v~3,r#
B (56)bank statement 银行对账单 aK-N
}
T
B (57)bankruptcy 破产 IG>>j}
B (58)basis of apportionment 分摊基础 +Z]y #=
B (59)batch 批量 ID&zY;f
B (60)batch costing 分批成本计算 7;~2e
B (61)beta factor B(市场)风险因素 Z"+(LO!
B (62)bill 账单 X+\0%|
B (63)bill of exchange 汇票 ga,A'Z
B (64)bill of landing 提单 L-SdQTx_
B (65)bill of materials 用料预计单 Qve`k<Cj"
B (66)bill payable 应付票据 \#HL`R"
B (67)bill receivable 应收票据 .ZM]%[4
B (68)bin card 存货记录卡 ;>sq_4_
B (69)bonus 红利 D=<t;+|
B (70)book-keeping 薄记 i;gw=Be
B (71)Boston classification 波士顿分类 2zwuvgiZ
B (72)breakeven chart 保本图 p{w}
B (73)breakeven point 保本点 g}^4^88=a
B (74)breaking-down time 复位时间 x>'?IJZ
B (75)budget 预算 O'Vh{JHf
B (76)budget center 预算中心 A-}PpH~.Z
B (77)budget cost allowance 预算成本折让 UX03"gX
B (78)budget manual 预算手册 >Y44{D\`
B (79)budget period 预算期间 +W!'B
r
B (80)budgetary control 预算控制 H)-L%l|9
B (81)budgeted capacity 预算生产能力 [qq`cT@
B (82)burden 制造费用 A5`#Ot*3
B (83)business center 经营中心 A7mMgb_
B (84)business entity 营业个体 @:I\\S@bN
B (85)business unit 经营单位 tPQ2kEW
B (86)buy-out management 管理性购买产权 N.kuE=X
B (87)by-product 副产品 'Wd3`4V$
C (88)called-up share capital 催缴股本 @fUX)zm>
C (89)capacity 生产能力 &?&'
"c{;m
C (90)capacity ratios 生产能力比率 <#:Ebofsn
C (91)capital 资本 @DRfNJ}
C (92)capital assets pricing model 资本资产计价模式 eYPt
C (93)capital commitment 承诺资本 K#%O3RRs
C (94)capital employed 已运用的资本 (v9!g#
C (95)capital expenditure 资本支出 }S1Z>Z
A5
C (96)capital expenditure authorization 资本支出核准 }mkA Hmu4
C (97)capital expenditure control 资本支出控制 iG?w;
C (98)capital expenditure proposal 资本支出申请 `kI?Af*;v
C (99)capital funding planning 资本基金筹集计划 3^uL`ETm@
C (100)capital gain 资本收益 R V_MWv
C (101)capital investment appraisal 资本投资评估 {b\Y?t^>f
C (102)capital maintenance 资本保全 bgkbw
E
C (103)capital resource planning 资本资源计划 sASAsGk<
C (104)capital surplus 资本盈余 3uB=L7.
C (105)capital turnover 资本周转率 7R%
PVgS4x
C (106)card 记录卡 .N'%hh
C (107)cash 现金 &6=TtTp"9
C (108)cash account 现金账户 XY&]T'A
C (109)cash book 现金账薄 e)fJd*P
C (110)cash cow 金牛产品 p7?CeyZ-V
C (111)cash flow 现金流量 E`
:ZH
C (112)cash discounted 现金贴现 AIIBd
C (113)cash flow budget 现金流量预算 .2 N_?
C (114)cash flow statement 现金流量表 E1mI Xd;.
C (115)cash ledger 现金分类账 8+@1wks
C (116)cash limit 现金限额 rF
<iWM=
C (117)CCA 现时成本会计 HXlr
C (118)center 中心 8=!rnJCav
C (119)changeover time 变更时间 81%qM7v9H
C (120)chartered entity 特许经济个体 %tklup]LF8
C (121)cheque 支票 n]kQtjJ
C (122)cheque register 支票登记薄 =N[V{2}q
C (123)coin analysis 零钱分类 js%4;
C (124)classification 分类 $Sc08ro
C (125)clock card 工时卡
,Jw\3T1
V
C (126)code 代码 Gx~"iM
C (127)commitment accounting 承诺确认会计 ,_e/a
C (128)common cost 共同成本 g(z#h$@S
C (129)company limited by guarantee 有限担保责任公司 ;'Z,[ a