A (1)ABC 作业基础成本计算 YusmMsN?
A (2)absorbed overhead 已吸收制造费用 "OwM'
n8
A (3)absorption costing 吸收成本计算 wQW` Er3w
A (4)account 账户,报表 Bc!<!
A (5)accounting postulate 会计假设 D*UxPm"pw
A (6)accounting series release 会计公告文件 `K VSYC
A (7)accounting valuation 会计计价 ?z &n I#
A (8)account sale 承销清单 {]Mwuqn
A (9)accountability concept 经营责任概念 f['I4 /o
A (10)accountancy 会计职业 tnpEf
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A (11)accountant 会计师 LcLHX
A (12)accounting 会计 Vu_oxL}
A (13)agency cost 代理成本 x` ?>j$
A (14)accounting bases 会计基础 AXc mN
A (15)accounting manual 会计手册 XK~ HfA?
A (16)accounting period 会计期间 - s HX
A (17)accounting policies 会计方针 %nJo :/
A (18)accounting rate of return 会计报酬率 !ak760*A
A (19)accounting reference date 会计参照日 0%xb):Ctw
A (20)accounting reference period 会计参照期间 &CRgi488b
A (21)accrual concept 应计概念 )h ,v(Rxa
A (22)accrual expenses 应计费用 :V$\y up
A (23)acid test ration 速动比率(酸性测试比率) Jd `
Q a+
A (24)acquisition 购置 N/>:})dav
A (25)acquisition accounting 收购会计 ~F@p}u8 TV
A (26)activity based accounting 作业基础成本计算 K1YxF
A (27)adjusting events 调整事项 m p_7$#{l
A (28)administrative expenses 行政管理费 .3)
27Cjw
A (29)advice note 发货通知 i dHI)6!
A (30)amortization 摊销 L=54uCv
Q
A (31)analytical review 分析性检查 zw'%n+5m
A (32)annual equivalent cost 年度等量成本法 3L2NenJB
A (33)annual report and accounts 年度报告和报表 o w(9dB&E
A (34)appraisal cost 检验成本 T5 `ML'Dej
A (35)appropriation account 盈余分配账户 Lapeh>1T
A (36)articles of association 公司章程细则 Sa)sDf1+`
A (37)assets 资产 { $t*XTY6R
A (38)assets cover 资产保障 FzOWM7+\
A (39)asset value per share 每股资产价值 cK[=IE5
A (40)associated company 联营公司 P,zQl;
A (41)attainable standard 可达标准 7"Nda3
A (42)attributable profit 可归属利润 C - ORI}o
A (43)audit 审计 Qu<6X@+5
A (44)audit report 审计报告 z 3[J
sE%
A (45)auditing standards 审计准则 {tYY
_BI<
A (46)authorized share capital 额定股本 W*iTg%a\k
A (47)available hours 可用小时 ZweAY.]e
A (48)avoidable costs 可避免成本 ;k0
Jl0[}
B (49)back-to-back loan 易币贷款 .~
uKr^%
B (50)backflush accounting 倒退成本计算
f5M;q;
B (51)bad debts 坏帐 *]/iL#
B (52)bad debts ratio 坏帐比率 G8' {nPA~
B (53)bank charges 银行手续费 Zs|Ga, T
B (54)bank overdraft 银行透支 YeT{ <9p
B (55)bank reconciliation 银行存款调节表 gdSqG2/&
B (56)bank statement 银行对账单 M_+W 5G z<
B (57)bankruptcy 破产 | )
cJ
B (58)basis of apportionment 分摊基础 b
IxH0=f
B (59)batch 批量 P )oNNY6}
B (60)batch costing 分批成本计算 AJ}m2EH
B (61)beta factor B(市场)风险因素 Uufig )6
B (62)bill 账单 6n]jx:CZ,
B (63)bill of exchange 汇票 6jm?d"9
B (64)bill of landing 提单 vC1fKo\p
B (65)bill of materials 用料预计单 9%21Q>Y?b
B (66)bill payable 应付票据 U<F|A!Fg
B (67)bill receivable 应收票据 A *
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B (68)bin card 存货记录卡 s% rmfIp"
B (69)bonus 红利 {m3#1iV9
B (70)book-keeping 薄记 DO{otn 9<
B (71)Boston classification 波士顿分类 wWx{#
!W
B (72)breakeven chart 保本图 Yx,E5}-
B (73)breakeven point 保本点 7MZH'nO
B (74)breaking-down time 复位时间 mw^ >dv?
B (75)budget 预算 sk07|9nU
B (76)budget center 预算中心 &=S:I!9;;
B (77)budget cost allowance 预算成本折让 5| jY
B (78)budget manual 预算手册 rS!@AgPLE
B (79)budget period 预算期间 Y|wjt\M
B (80)budgetary control 预算控制 du'`&{ _/
B (81)budgeted capacity 预算生产能力 . * `]x
B (82)burden 制造费用 qGhg?u"n:
B (83)business center 经营中心 }^Sk.: ;n3
B (84)business entity 营业个体 S W6oaa81
B (85)business unit 经营单位 }'}n~cA.{
B (86)buy-out management 管理性购买产权 6DU(KYN
B (87)by-product 副产品 78*8-
C (88)called-up share capital 催缴股本 zICCSF&H
C (89)capacity 生产能力 OqRRf
C (90)capacity ratios 生产能力比率 B R
C (91)capital 资本 UpD4'!<buV
C (92)capital assets pricing model 资本资产计价模式 Odw'Ua
C (93)capital commitment 承诺资本 kf <c[ su
C (94)capital employed 已运用的资本 B#IUSH C
C (95)capital expenditure 资本支出 ckV\f({
C (96)capital expenditure authorization 资本支出核准 6~jAh@-
C (97)capital expenditure control 资本支出控制 x8C\&
ivn
C (98)capital expenditure proposal 资本支出申请 qe(gKKA%q
C (99)capital funding planning 资本基金筹集计划 6`6 / 2C$%
C (100)capital gain 资本收益 }:0ru_F)(4
C (101)capital investment appraisal 资本投资评估 pl[@U<8aw
C (102)capital maintenance 资本保全 9MO=f^f-
C (103)capital resource planning 资本资源计划 S"?fa)~
C (104)capital surplus 资本盈余 >l%8d'=Jl
C (105)capital turnover 资本周转率 )HI\T];
C (106)card 记录卡 xR
kw+
C (107)cash 现金 zx$1.IM"4
C (108)cash account 现金账户 7BIN
qVS&
C (109)cash book 现金账薄 co\Il]`R/
C (110)cash cow 金牛产品 a}FY^4hl+
C (111)cash flow 现金流量 Id`V`|q
C (112)cash discounted 现金贴现 |,=^P` #%
C (113)cash flow budget 现金流量预算 8!.V`|@lt
C (114)cash flow statement 现金流量表 %,~\,+NP
C (115)cash ledger 现金分类账 #C .
C (116)cash limit 现金限额 ,W
[J@4.
C (117)CCA 现时成本会计 9,JM$ Y
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C (118)center 中心 mj9sX^$ dE
C (119)changeover time 变更时间 W,H8B%e
C (120)chartered entity 特许经济个体 (K8Ob3zN_
C (121)cheque 支票 (y6}xOa(
C (122)cheque register 支票登记薄 sCt)Yp+8}B
C (123)coin analysis 零钱分类 `V<jt5TS
C (124)classification 分类 J;^ PM:6
C (125)clock card 工时卡 + a nsN~3
C (126)code 代码 H#V&5|K%
C (127)commitment accounting 承诺确认会计 G{4s~Pco[Q
C (128)common cost 共同成本 ZB)R4
C (129)company limited by guarantee 有限担保责任公司 /i27F2NQm
