A (1)ABC 作业基础成本计算 A
r>BL2@
A (2)absorbed overhead 已吸收制造费用 Gzg3{fXl
A (3)absorption costing 吸收成本计算 7?y7fwER
A (4)account 账户,报表 /H3w7QU
A (5)accounting postulate 会计假设 >mG64N
A (6)accounting series release 会计公告文件
X>P|-n#
A (7)accounting valuation 会计计价 Z&P\}mm
A (8)account sale 承销清单 ,|.}6\zl*{
A (9)accountability concept 经营责任概念 IOY7w"|LW
A (10)accountancy 会计职业 M CP GDr
A (11)accountant 会计师 z0 #2?o
A (12)accounting 会计 bMNr +N
A (13)agency cost 代理成本 i"
)_Xb_1
A (14)accounting bases 会计基础 3dolrW
A (15)accounting manual 会计手册 *c&|2EsZ
A (16)accounting period 会计期间 D!.1R!(Z
A (17)accounting policies 会计方针 a(D=ZKbVU
A (18)accounting rate of return 会计报酬率 xgpf2y!{
A (19)accounting reference date 会计参照日 &g1\0t
A (20)accounting reference period 会计参照期间
UT9u?
A (21)accrual concept 应计概念 ]^>:)q
A (22)accrual expenses 应计费用 N-Z=p)]
A (23)acid test ration 速动比率(酸性测试比率) dM P'Vnfj
A (24)acquisition 购置 A^A)arJS
A (25)acquisition accounting 收购会计 5Z5x\CcC3
A (26)activity based accounting 作业基础成本计算
7mM
MVz2
A (27)adjusting events 调整事项 u]9\_{c]Q
A (28)administrative expenses 行政管理费 Ym!e}`A\F
A (29)advice note 发货通知 cC+2%q B
A (30)amortization 摊销 5,g +OY=\
A (31)analytical review 分析性检查 2CneRKQy
A (32)annual equivalent cost 年度等量成本法 gq/Za/!6
A (33)annual report and accounts 年度报告和报表 ,]W|"NUI
A (34)appraisal cost 检验成本 8N?D1;F;
A (35)appropriation account 盈余分配账户 ' VKD$q
A (36)articles of association 公司章程细则 /]MelW
A (37)assets 资产 |D%mWQng
A (38)assets cover 资产保障 2Q5 @2jT
A (39)asset value per share 每股资产价值 o[fg:/5)
A
A (40)associated company 联营公司 1 <+
aF,
A (41)attainable standard 可达标准 't0M+_J
A (42)attributable profit 可归属利润 +@?'dw
A (43)audit 审计 #8yo9g6
A (44)audit report 审计报告 Hq 3V+$
A (45)auditing standards 审计准则 WvSm
!W
A (46)authorized share capital 额定股本 o ]
z#~^w
A (47)available hours 可用小时 y_=y%
A (48)avoidable costs 可避免成本 2A[hMbL
B (49)back-to-back loan 易币贷款 Fb=uN
B (50)backflush accounting 倒退成本计算 ?+^p$'5
B (51)bad debts 坏帐 '?L^Fa_H
B (52)bad debts ratio 坏帐比率 tqCkqmyC
B (53)bank charges 银行手续费 #
#2'QNN
B (54)bank overdraft 银行透支 QuPz'Ut#
B (55)bank reconciliation 银行存款调节表 >X'-J{4R
B (56)bank statement 银行对账单 7bihP@I!
B (57)bankruptcy 破产 yb?Pyq.D
B (58)basis of apportionment 分摊基础 vZ"gCf3#?3
B (59)batch 批量 }^ ,D~b-nB
B (60)batch costing 分批成本计算 E5M/XW\E6
B (61)beta factor B(市场)风险因素 Zis,%XY
B (62)bill 账单 =\5WYC
B (63)bill of exchange 汇票 J ~3m7
B (64)bill of landing 提单 Y%;X7VxU*
B (65)bill of materials 用料预计单 L-C^7[48=
B (66)bill payable 应付票据 Ez5t)l-
B (67)bill receivable 应收票据 -OlrA{=c_
B (68)bin card 存货记录卡 ~uty<fP
B (69)bonus 红利 x5BS|3W$a
B (70)book-keeping 薄记
h-?yed*?
B (71)Boston classification 波士顿分类 'yq
?xlIj
B (72)breakeven chart 保本图 H>%AK''
B (73)breakeven point 保本点 hRu}P"
B (74)breaking-down time 复位时间 \\#D!q*
B (75)budget 预算 ng!cK<p
B (76)budget center 预算中心 1ruI++P
B (77)budget cost allowance 预算成本折让 Hy&Z0W'l
B (78)budget manual 预算手册 WcNQF!f
B (79)budget period 预算期间 Td'(RV
B (80)budgetary control 预算控制 nH6SA1$kW
B (81)budgeted capacity 预算生产能力 GyN|beou
B (82)burden 制造费用 d$3md<lIB
B (83)business center 经营中心 zdRVAcrwQ
B (84)business entity 营业个体 4A6Y
\Z XI
B (85)business unit 经营单位 &l1t5 !
B (86)buy-out management 管理性购买产权 `hkvxt
B (87)by-product 副产品 ;'8P/a$
C (88)called-up share capital 催缴股本 aH
'fAX0bF
C (89)capacity 生产能力 EHm
*~Sd
C (90)capacity ratios 生产能力比率 A+* lV*@0
C (91)capital 资本 vu\W5M
C (92)capital assets pricing model 资本资产计价模式 8VMA~7^
C (93)capital commitment 承诺资本 xsj,l@Ey
C (94)capital employed 已运用的资本 XNJZ~Mowb
C (95)capital expenditure 资本支出 VPYLDg.'
C (96)capital expenditure authorization 资本支出核准 WX?nq'nr
C (97)capital expenditure control 资本支出控制 1bCE~,tD
C (98)capital expenditure proposal 资本支出申请 l_Lz9k
C (99)capital funding planning 资本基金筹集计划 s0f+AS|}
C (100)capital gain 资本收益 iIX%%r+
C (101)capital investment appraisal 资本投资评估 )-&@8`
C (102)capital maintenance 资本保全 =JzzrM|V*
C (103)capital resource planning 资本资源计划 |kPgXq6
C (104)capital surplus 资本盈余 )LFbz#;Y
C (105)capital turnover 资本周转率 yV:8>9wE8
C (106)card 记录卡 K?'m#}]
C (107)cash 现金 `+n#CWZ"Y
C (108)cash account 现金账户 #&Tm%CvB
C (109)cash book 现金账薄 1n^N`lD8]6
C (110)cash cow 金牛产品 mB_?N $K
C (111)cash flow 现金流量 ~
O#\$u
C (112)cash discounted 现金贴现 'sUOi7U
C (113)cash flow budget 现金流量预算 63=&??4
C (114)cash flow statement 现金流量表 s_NY#MPz[
C (115)cash ledger 现金分类账 l+"p$iZs
C (116)cash limit 现金限额 p7Wt(A
C (117)CCA 现时成本会计 V4V`0I
C (118)center 中心 ?DUim1KG
C (119)changeover time 变更时间 !?JZ^/u
C (120)chartered entity 特许经济个体 it\$Pih]
C (121)cheque 支票 )y*&&q
C (122)cheque register 支票登记薄 ZL<X*l2
C (123)coin analysis 零钱分类 x;u#ec4
C (124)classification 分类 g:Qq%'
C (125)clock card 工时卡 ?g+3 URpK
C (126)code 代码 >2{Y5__+e
C (127)commitment accounting 承诺确认会计 { im?tZ,
C (128)common cost 共同成本 @rbd`7$%
C (129)company limited by guarantee 有限担保责任公司 NgyEy n
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