A (1)ABC 作业基础成本计算 M9y<t'
A (2)absorbed overhead 已吸收制造费用 -8r
A (3)absorption costing 吸收成本计算 kGd<5vCs
A (4)account 账户,报表 jeGj<m
A (5)accounting postulate 会计假设 A,%C,*)Cg
A (6)accounting series release 会计公告文件 ;QW3CEaUq
A (7)accounting valuation 会计计价 R2(3>`FJ
A (8)account sale 承销清单 pGf@z:^{*-
A (9)accountability concept 经营责任概念 F>]m 3(
A (10)accountancy 会计职业 ,WJH}(h"D
A (11)accountant 会计师 = M]iIWQ@`
A (12)accounting 会计 -RS7h
A (13)agency cost 代理成本 JJ{9U(`_y6
A (14)accounting bases 会计基础 ,y+$cM(
A (15)accounting manual 会计手册 iC W*]U
A (16)accounting period 会计期间 %^1cyk
A (17)accounting policies 会计方针 D\[h:8k
A (18)accounting rate of return 会计报酬率 % ]I ZLJ
A (19)accounting reference date 会计参照日 ;9~6_@,@o
A (20)accounting reference period 会计参照期间 )//I'V
A (21)accrual concept 应计概念 ]8T |f
A (22)accrual expenses 应计费用 \3'9Uz,OC
A (23)acid test ration 速动比率(酸性测试比率) N\HQN0d9
A (24)acquisition 购置 hSFn8mpXT
A (25)acquisition accounting 收购会计 =JKv:</.G
A (26)activity based accounting 作业基础成本计算 3&6#F"7
A (27)adjusting events 调整事项 HsnLm67'
A (28)administrative expenses 行政管理费 W?eu!wL#p
A (29)advice note 发货通知 1j:
Wh
A (30)amortization 摊销 ?p(/_@
A (31)analytical review 分析性检查 )(tM/r4`c&
A (32)annual equivalent cost 年度等量成本法 ~(pmLZ<GW}
A (33)annual report and accounts 年度报告和报表 Pb8^ b
A (34)appraisal cost 检验成本 G7)Fk%>
A (35)appropriation account 盈余分配账户 }|5VRJA
A (36)articles of association 公司章程细则 W-.pmU e2
A (37)assets 资产 srYJp^sC
A (38)assets cover 资产保障 s/7 A7![
A (39)asset value per share 每股资产价值 {X[ HCfJd
A (40)associated company 联营公司 j'aHF#_
A (41)attainable standard 可达标准 n Ps7c %
A (42)attributable profit 可归属利润 ]~6_ WE8L
A (43)audit 审计 YKE46q;J
A (44)audit report 审计报告 n+B
Jxu?
A (45)auditing standards 审计准则 x7vctjM|
A (46)authorized share capital 额定股本 Pfm_@'8
A (47)available hours 可用小时 ^S)cjH`P
A (48)avoidable costs 可避免成本 : C b&v07
B (49)back-to-back loan 易币贷款 {X*^s5{;H
B (50)backflush accounting 倒退成本计算 rp6q?3=g
B (51)bad debts 坏帐 XuD=E
B (52)bad debts ratio 坏帐比率 N.4q.
B (53)bank charges 银行手续费 .[Ap=UYI>
B (54)bank overdraft 银行透支 u{FDdR9<
B (55)bank reconciliation 银行存款调节表 $&"V^@
B (56)bank statement 银行对账单 wWSdTLX
B (57)bankruptcy 破产 OKi
\zS
B (58)basis of apportionment 分摊基础 P%#*-zCCx
B (59)batch 批量 7C$
5
B (60)batch costing 分批成本计算 \=0Vuz
B (61)beta factor B(市场)风险因素 &q`q4g&7
B (62)bill 账单 uA$<\fnz
B (63)bill of exchange 汇票 N gLU$
/y;
B (64)bill of landing 提单 _[Vf547vS
B (65)bill of materials 用料预计单 P ~#>H{
B (66)bill payable 应付票据 Dk+&X-]6x5
B (67)bill receivable 应收票据 v3GwD00
B (68)bin card 存货记录卡 4n
%?YQ[t
B (69)bonus 红利 N<Q
jdD&
B (70)book-keeping 薄记 E;d7ch
B (71)Boston classification 波士顿分类 % ,N<
B (72)breakeven chart 保本图 f>s?4
B (73)breakeven point 保本点 U,+[5sbo
B (74)breaking-down time 复位时间 3Wwj p
B (75)budget 预算 [kqYfY?K
B (76)budget center 预算中心 `'\t$nU
B (77)budget cost allowance 预算成本折让 4;HJ;0-ps
B (78)budget manual 预算手册 (ewe"N+
B (79)budget period 预算期间 avy"r$v_&
B (80)budgetary control 预算控制 Y3h/~bM%
B (81)budgeted capacity 预算生产能力 .<z!3O&L
B (82)burden 制造费用 d/}SAvtt
B (83)business center 经营中心 $''9K
B (84)business entity 营业个体 ? tfT8$
B (85)business unit 经营单位 P_c,BlfGMH
B (86)buy-out management 管理性购买产权 5OO'v07b
B (87)by-product 副产品 @]qBF]6
C (88)called-up share capital 催缴股本 3:{yJdpg
C (89)capacity 生产能力 \o\nr!=k
C (90)capacity ratios 生产能力比率 :5/Uh/sX
C (91)capital 资本 [w\9as/ E
C (92)capital assets pricing model 资本资产计价模式 sHc Td>xS
C (93)capital commitment 承诺资本 /B5-Fx7j3
C (94)capital employed 已运用的资本 xr7+$:>a
C (95)capital expenditure 资本支出 H33i*][H
C (96)capital expenditure authorization 资本支出核准 oG7q_4+&
C (97)capital expenditure control 资本支出控制 lc_E!"1
C (98)capital expenditure proposal 资本支出申请 VyRsPg[(
C (99)capital funding planning 资本基金筹集计划 i5
>+}$1
C (100)capital gain 资本收益 +525
{Tj
C (101)capital investment appraisal 资本投资评估 4CQ"8k(S"
C (102)capital maintenance 资本保全 |oub
!fG4
C (103)capital resource planning 资本资源计划 lQfL3`X!
C (104)capital surplus 资本盈余 8vuCc=
C (105)capital turnover 资本周转率 /)xlJUq
C (106)card 记录卡 MG /,==
C (107)cash 现金 cpt<WK}
C (108)cash account 现金账户 ^'p
|!`:
C (109)cash book 现金账薄 }Z
TGi,Pc
C (110)cash cow 金牛产品 8?*RIA.a
C (111)cash flow 现金流量 c8Q]!p+Yp
C (112)cash discounted 现金贴现 w_ {,<[#
C (113)cash flow budget 现金流量预算 A:y.s;<L0
C (114)cash flow statement 现金流量表 K^rIG6
C (115)cash ledger 现金分类账 k z"3ZDR
C (116)cash limit 现金限额 >a1{397Y}
C (117)CCA 现时成本会计 V:/7f*n7
C (118)center 中心 w#N?l!5
C (119)changeover time 变更时间 (_r EAEo
C (120)chartered entity 特许经济个体 ]I/Vb s
C (121)cheque 支票 /%4_-C pm
C (122)cheque register 支票登记薄 9s}Kl($
C (123)coin analysis 零钱分类 >K# ,cxY
C (124)classification 分类 htm{!Z]s0
C (125)clock card 工时卡 ^uS/r#l
C (126)code 代码
w[_x(Ojq;
C (127)commitment accounting 承诺确认会计 +,50qN:%[
C (128)common cost 共同成本 o$C|J]%
C (129)company limited by guarantee 有限担保责任公司 ^v9|%^ug