A (1)ABC 作业基础成本计算 n+57# pS7
A (2)absorbed overhead 已吸收制造费用 }0}=-
g&
A (3)absorption costing 吸收成本计算 'Bwv-J
A (4)account 账户,报表 3_ ZlZ_Tq
A (5)accounting postulate 会计假设 O_ d[{e=5`
A (6)accounting series release 会计公告文件 cBtQ2,<6
A (7)accounting valuation 会计计价 *t300`x
A (8)account sale 承销清单 d]K
$0HY
A (9)accountability concept 经营责任概念 |@BX*r
A (10)accountancy 会计职业 _P9*78
A (11)accountant 会计师 X$*]$Ge>
A (12)accounting 会计 b8LA|#]i
A (13)agency cost 代理成本 2QgD<
A (14)accounting bases 会计基础 fb8)jd'~}O
A (15)accounting manual 会计手册 4+J>/ xiZ
A (16)accounting period 会计期间 "i,ZG$S#E
A (17)accounting policies 会计方针 _t>[gB,
A (18)accounting rate of return 会计报酬率 %J8uVD.2
A (19)accounting reference date 会计参照日 J^-a@'`+
A (20)accounting reference period 会计参照期间 %.WW-S3
A (21)accrual concept 应计概念 OCELG~
A (22)accrual expenses 应计费用 j@R"AP}
A (23)acid test ration 速动比率(酸性测试比率) DN;|?oNZ
A (24)acquisition 购置 f0{j/+F_o
A (25)acquisition accounting 收购会计 3<>DDY2bl
A (26)activity based accounting 作业基础成本计算 .q<5OE(f
A (27)adjusting events 调整事项 3qkPe_<I
A (28)administrative expenses 行政管理费 7U!-_)n{
A (29)advice note 发货通知
X<Ag['r
A (30)amortization 摊销 ,W BKN)%u
A (31)analytical review 分析性检查 Pq,iR J
A (32)annual equivalent cost 年度等量成本法 `R*SHy!
_
A (33)annual report and accounts 年度报告和报表 .=zBUvy
A (34)appraisal cost 检验成本 ,AH2/^:%c
A (35)appropriation account 盈余分配账户 c{j)beaS
A (36)articles of association 公司章程细则 M<r]a{Yv
A (37)assets 资产 z@?WhD
A (38)assets cover 资产保障 j&[u$P*K
A (39)asset value per share 每股资产价值 2B
"
tT"f
A (40)associated company 联营公司 Q^8/"aV\
A (41)attainable standard 可达标准 ar_@"+tZ
A (42)attributable profit 可归属利润 hi/Z>1ZOX
A (43)audit 审计 B'I_i$g4w
A (44)audit report 审计报告 2U3e!V
A (45)auditing standards 审计准则 3+&k{UZjt
A (46)authorized share capital 额定股本 z.^_;Vql_
A (47)available hours 可用小时 P$.$M}rMv
A (48)avoidable costs 可避免成本 KQ^|prN?y
B (49)back-to-back loan 易币贷款 ECk3Da
B (50)backflush accounting 倒退成本计算 <
}G/x*N
B (51)bad debts 坏帐 yL %88,/
B (52)bad debts ratio 坏帐比率 .{-X1tJ7
B (53)bank charges 银行手续费 [X7gP4
B (54)bank overdraft 银行透支 UrO&K]Z
B (55)bank reconciliation 银行存款调节表 }tL]EW^
B (56)bank statement 银行对账单 $o/i /
wcj
B (57)bankruptcy 破产 xDNXI01o
B (58)basis of apportionment 分摊基础 ;Sfe.ky@6
B (59)batch 批量 5Z:T9F4
B (60)batch costing 分批成本计算 Vjd(Z
B (61)beta factor B(市场)风险因素 sR^b_/ElxT
B (62)bill 账单
mkq246<D~
B (63)bill of exchange 汇票 .Rt~d^D@
B (64)bill of landing 提单 )q`.tsR>
B (65)bill of materials 用料预计单 gvr&7=p
B (66)bill payable 应付票据 -f*5lkO
B (67)bill receivable 应收票据 Pif-uhOk%
B (68)bin card 存货记录卡 Zs8]A0$
B (69)bonus 红利 1je/l9L
B (70)book-keeping 薄记 J50n
E~
B (71)Boston classification 波士顿分类 1'P4{T0 [
B (72)breakeven chart 保本图 "ruYMSpU
B (73)breakeven point 保本点 P)Rq\1:
B (74)breaking-down time 复位时间 ;p7R~17
B (75)budget 预算 {0%
B (76)budget center 预算中心 luW"|
B (77)budget cost allowance 预算成本折让 wYLodMaYH
B (78)budget manual 预算手册 jz Siw z
B (79)budget period 预算期间 N,UUM|?9_
B (80)budgetary control 预算控制 ~NB|BwAh
B (81)budgeted capacity 预算生产能力 <{h\Msx%
B (82)burden 制造费用 MS:,I?
B (83)business center 经营中心 -3 Sb%V\
B (84)business entity 营业个体 {|@}xrB
B (85)business unit 经营单位 o_BRsJy
B (86)buy-out management 管理性购买产权 rGrR;
B (87)by-product 副产品 `
q`ah_
C (88)called-up share capital 催缴股本 >cpv4Pgm
C (89)capacity 生产能力 Vl3-cW@p
C (90)capacity ratios 生产能力比率 _.E{>IFw
C (91)capital 资本 B@S~v+Gr
C (92)capital assets pricing model 资本资产计价模式 1CR\!?
C (93)capital commitment 承诺资本 g
W_E
C (94)capital employed 已运用的资本 gW<4E=fl
C (95)capital expenditure 资本支出 JTObyAoW
C (96)capital expenditure authorization 资本支出核准 @t0T+T3
C (97)capital expenditure control 资本支出控制 ;kWWzg
C (98)capital expenditure proposal 资本支出申请 X,Rl&K\b"
C (99)capital funding planning 资本基金筹集计划 C/QrkTi=
C (100)capital gain 资本收益 2.N)N%@
C (101)capital investment appraisal 资本投资评估 ?:&2iW7z
C (102)capital maintenance 资本保全 _s<s14+od
C (103)capital resource planning 资本资源计划 @eutp`xoT\
C (104)capital surplus 资本盈余 Jd?qvE>Pp
C (105)capital turnover 资本周转率 +XSe;xk;rD
C (106)card 记录卡 m#R"~ >
C (107)cash 现金 cucmn*o?
C (108)cash account 现金账户 ^vTx%F
C (109)cash book 现金账薄 CI\yP@DQ4
C (110)cash cow 金牛产品 X&h?1lMJ /
C (111)cash flow 现金流量 T1R
~^x1
C (112)cash discounted 现金贴现 O jNOvh&N
C (113)cash flow budget 现金流量预算 jE=m4_Ntn
C (114)cash flow statement 现金流量表 ;nJ2i?"
C (115)cash ledger 现金分类账 cNN0-<#c
C (116)cash limit 现金限额 P{BW^kAdH
C (117)CCA 现时成本会计 ]Yf^O @<<>
C (118)center 中心 `(gQw~|z
C (119)changeover time 变更时间 @2mWNYHR*>
C (120)chartered entity 特许经济个体 c##tP*(
C (121)cheque 支票 ,0ilNi>
C (122)cheque register 支票登记薄 .z=%3p8+
C (123)coin analysis 零钱分类 ;(jL`L F
C (124)classification 分类 FFcIOn
C (125)clock card 工时卡 h_\(
$"
C (126)code 代码 Bo14t*(
C (127)commitment accounting 承诺确认会计 IOF!Ra:w
C (128)common cost 共同成本 .'$8Hj;@
C (129)company limited by guarantee 有限担保责任公司 jl]3B