A (1)ABC 作业基础成本计算 3hb1^HNT
A (2)absorbed overhead 已吸收制造费用 g.&&=T
A (3)absorption costing 吸收成本计算 l|\Q~ D!o
A (4)account 账户,报表 q.rn ZU
A (5)accounting postulate 会计假设 > \KBXS}
A (6)accounting series release 会计公告文件 !U*i13
A (7)accounting valuation 会计计价 ESb
A (8)account sale 承销清单 '{Iv?gh"
A (9)accountability concept 经营责任概念 QT?fp
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A (10)accountancy 会计职业 nq A>
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A (11)accountant 会计师 ,mjwQ6:Ny
A (12)accounting 会计 qhiQ!fMQ
A (13)agency cost 代理成本 v{&c
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A (14)accounting bases 会计基础 !3d+"tL
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A (15)accounting manual 会计手册 5C2 *f4|
A (16)accounting period 会计期间 ?%;)> :3N
A (17)accounting policies 会计方针 z\Qg 3BS
A (18)accounting rate of return 会计报酬率 H|
Q)Tp Lk
A (19)accounting reference date 会计参照日 #*?5
A (20)accounting reference period 会计参照期间 nj
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A (21)accrual concept 应计概念 o;-)84Aa
A (22)accrual expenses 应计费用 }1Q]C"hY
A (23)acid test ration 速动比率(酸性测试比率) +loD{
A (24)acquisition 购置 ;^t<LhN:
A (25)acquisition accounting 收购会计 a?&oOQd-iP
A (26)activity based accounting 作业基础成本计算 ezy0m}@
A (27)adjusting events 调整事项 [;#}BlbN
A (28)administrative expenses 行政管理费 PNc^)|4^Q
A (29)advice note 发货通知 E^Q|v45d
A (30)amortization 摊销 Hza{"I*^
A (31)analytical review 分析性检查
Q4q3M=0
A (32)annual equivalent cost 年度等量成本法 3 uhwoE
A (33)annual report and accounts 年度报告和报表 ;o"}7'4*R%
A (34)appraisal cost 检验成本 ^!N _Nx/M
A (35)appropriation account 盈余分配账户 P\N$TYeH
A (36)articles of association 公司章程细则 !</5 )B`5:
A (37)assets 资产 #ZF|5r +
A (38)assets cover 资产保障 El]Rrku
A (39)asset value per share 每股资产价值 =Tb~CT=
A (40)associated company 联营公司 0|P RCq
A (41)attainable standard 可达标准 o= N=
W
A (42)attributable profit 可归属利润 @dD70T
A (43)audit 审计 vlOMB
A (44)audit report 审计报告 o#H"tYP
A (45)auditing standards 审计准则 A2$:p$[
A (46)authorized share capital 额定股本 >\3=h8zw
A (47)available hours 可用小时 [ gx<7}[
A (48)avoidable costs 可避免成本 om9fg66
B (49)back-to-back loan 易币贷款 v-_K'm
B (50)backflush accounting 倒退成本计算 jK3% \`o
B (51)bad debts 坏帐 q_']i6
B (52)bad debts ratio 坏帐比率 5;C+K~Y
B (53)bank charges 银行手续费 ki=-0G*]
B (54)bank overdraft 银行透支 l[L\|hv'n
B (55)bank reconciliation 银行存款调节表 xgnt)&7T
B (56)bank statement 银行对账单 Z/6B[,V
B (57)bankruptcy 破产
O0';j!?X
B (58)basis of apportionment 分摊基础 rh?!f(_@
B (59)batch 批量 TV0(uMZ0+'
B (60)batch costing 分批成本计算 M*}C.E!
B (61)beta factor B(市场)风险因素 lMF
j"x\
B (62)bill 账单 M[@).4h
B (63)bill of exchange 汇票 {pE")O7~P
B (64)bill of landing 提单 eHm!
B (65)bill of materials 用料预计单 v8Bi 1,g
B (66)bill payable 应付票据 P ;PS+S9
B (67)bill receivable 应收票据 n3jA[p:
B (68)bin card 存货记录卡 ID E3>D
B (69)bonus 红利 %'%r.
B (70)book-keeping 薄记 w
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B (71)Boston classification 波士顿分类 >}43MxU
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B (72)breakeven chart 保本图 2?nK71c"
B (73)breakeven point 保本点 TOeJnk
B (74)breaking-down time 复位时间 Iy6"2$%a
B (75)budget 预算 xaAJ>0IM
B (76)budget center 预算中心 MjQKcL4%7
B (77)budget cost allowance 预算成本折让 N9Y,%lQ|B8
B (78)budget manual 预算手册 "!9~77
B (79)budget period 预算期间 WojZ[j>
B (80)budgetary control 预算控制 uhbo/7d'7
B (81)budgeted capacity 预算生产能力 H&6lQ30/)
B (82)burden 制造费用 z2A7:[
B (83)business center 经营中心 U[u9RB
B (84)business entity 营业个体 n$F&gx'^
B (85)business unit 经营单位 <RKh%4#~
B (86)buy-out management 管理性购买产权 i/NY86A
B (87)by-product 副产品 .3 m^yo
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C (88)called-up share capital 催缴股本 ,3!l'|0jJ
C (89)capacity 生产能力 3)Wi?
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C (90)capacity ratios 生产能力比率 VSc;}LH
C (91)capital 资本 `LEk/b1(P
C (92)capital assets pricing model 资本资产计价模式 @{j'Pf'
C (93)capital commitment 承诺资本 d_-{-@
C (94)capital employed 已运用的资本 GCkc[]2p
C (95)capital expenditure 资本支出 XTXRC$B
C (96)capital expenditure authorization 资本支出核准 QA+qFP
C (97)capital expenditure control 资本支出控制 *.8@hPy
C (98)capital expenditure proposal 资本支出申请 TGY^,H>J
C (99)capital funding planning 资本基金筹集计划 s>9w+|6Ji
C (100)capital gain 资本收益 ^
RU"v>
C (101)capital investment appraisal 资本投资评估 "9Sxj
C (102)capital maintenance 资本保全 OAEJ?ik
C (103)capital resource planning 资本资源计划 Z6
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C (104)capital surplus 资本盈余 3&/5!zOg)
C (105)capital turnover 资本周转率 <2HI. @^
C (106)card 记录卡 &$ia#j{l
C (107)cash 现金 vHCz_ FV
C (108)cash account 现金账户 r%}wPN(?D
C (109)cash book 现金账薄 #f5-f
C (110)cash cow 金牛产品 XwOj`N{!H
C (111)cash flow 现金流量 !rlN|HB
C (112)cash discounted 现金贴现 BXiuVx
C (113)cash flow budget 现金流量预算 #6[FGM
C (114)cash flow statement 现金流量表 J0~Ha u
C (115)cash ledger 现金分类账 I@08F
C (116)cash limit 现金限额 _S7GkpoK
C (117)CCA 现时成本会计 ~^2Y*|{)
C (118)center 中心 T_lexX[\
C (119)changeover time 变更时间 {*bXO8vi((
C (120)chartered entity 特许经济个体 Wo<
zvut8
C (121)cheque 支票 DI'wZySS^
C (122)cheque register 支票登记薄 N1jj\.nB
C (123)coin analysis 零钱分类 3+;]dqZ
C (124)classification 分类 U~azI(1"W
C (125)clock card 工时卡 40<ifz[7
C (126)code 代码 {n2mh%I
C (127)commitment accounting 承诺确认会计 iEux`CcJ.
C (128)common cost 共同成本 $5z
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C (129)company limited by guarantee 有限担保责任公司 9s5gi+l_O