A (1)ABC 作业基础成本计算 YQ0#j'}/
A (2)absorbed overhead 已吸收制造费用 Nt>^2Mv
A (3)absorption costing 吸收成本计算 EJ:O 1
A (4)account 账户,报表 R hWQ:l]
A (5)accounting postulate 会计假设 ==Gc%
A (6)accounting series release 会计公告文件 ~^wSwd[
A (7)accounting valuation 会计计价 _^ hg7&dF
A (8)account sale 承销清单
cILS
A (9)accountability concept 经营责任概念 ;lObqs*?>
A (10)accountancy 会计职业 :{u`qi
A (11)accountant 会计师 c~0kZA6
A (12)accounting 会计 v l"8Oi*r^
A (13)agency cost 代理成本 4m*)("H
A (14)accounting bases 会计基础 )uqzu%T
A (15)accounting manual 会计手册 v9(5HY
A (16)accounting period 会计期间 !73y(Y%TE
A (17)accounting policies 会计方针 (p]FI# y
A (18)accounting rate of return 会计报酬率 0E.N3
iU
A (19)accounting reference date 会计参照日 oR#W@OK@is
A (20)accounting reference period 会计参照期间 e5_Hmuk|
A (21)accrual concept 应计概念 XgxE M1(
A (22)accrual expenses 应计费用 _CD~5EA:
A (23)acid test ration 速动比率(酸性测试比率) %
/:1eE`!S
A (24)acquisition 购置 OP/DWf
A (25)acquisition accounting 收购会计 <83Ky;ry
A (26)activity based accounting 作业基础成本计算 U4XW
Kwq
A (27)adjusting events 调整事项 Vr2
A7kq
A (28)administrative expenses 行政管理费 RELNWr
A (29)advice note 发货通知 o30C\
A (30)amortization 摊销 |E+.y&0;
A (31)analytical review 分析性检查 C?qRZB+W#
A (32)annual equivalent cost 年度等量成本法 ]V"P
&;m
A (33)annual report and accounts 年度报告和报表 Vh-8pFt
A (34)appraisal cost 检验成本 M CC4'
A (35)appropriation account 盈余分配账户 _k:8ib2TQ
A (36)articles of association 公司章程细则 ; Y/nS
A (37)assets 资产 }rQ Qe:{]B
A (38)assets cover 资产保障 pRQ7rT',v
A (39)asset value per share 每股资产价值 FjCGD4x1N
A (40)associated company 联营公司 ElO|6kOBYG
A (41)attainable standard 可达标准 } c
G)$E
A (42)attributable profit 可归属利润 bEcs(Mc~
A (43)audit 审计 RV~t%Sw^
A (44)audit report 审计报告 ; Z:[LJd
A (45)auditing standards 审计准则 @$
7 GrT
A (46)authorized share capital 额定股本 kf@JEcKV
A (47)available hours 可用小时 UL[,A+X8D
A (48)avoidable costs 可避免成本 ("U<@~
B (49)back-to-back loan 易币贷款 4t*%(
B (50)backflush accounting 倒退成本计算 LR=Ji7
B (51)bad debts 坏帐 Bx45yaT
B (52)bad debts ratio 坏帐比率 E&9<JS
B (53)bank charges 银行手续费 ixA.b#!1
B (54)bank overdraft 银行透支 '$FF/|{
B (55)bank reconciliation 银行存款调节表 U7
WYS8
B (56)bank statement 银行对账单 XFWpHe_ L
B (57)bankruptcy 破产 HV%/ba
X]
B (58)basis of apportionment 分摊基础 [8T{=+k
B (59)batch 批量 @)>Z+g
B (60)batch costing 分批成本计算 UZ<K'H,q
B (61)beta factor B(市场)风险因素 ]bds~OY5 U
B (62)bill 账单 =p+n(C/
B (63)bill of exchange 汇票 a0NiVF-m%
B (64)bill of landing 提单 mZ71_4X#
B (65)bill of materials 用料预计单 [}szM^
B (66)bill payable 应付票据 Pd7\Q]of
B (67)bill receivable 应收票据 ^E^`"
B (68)bin card 存货记录卡 ///Lg{ie
B (69)bonus 红利 $w(RJ/
B (70)book-keeping 薄记 G&S2U=KdV%
B (71)Boston classification 波士顿分类 Wt/;iq"
B (72)breakeven chart 保本图 ULiRuN0 6
B (73)breakeven point 保本点 .B]l@E-u
B (74)breaking-down time 复位时间 N3"Jo uP
B (75)budget 预算 z&;8pZr
B (76)budget center 预算中心 0+SDFh
B (77)budget cost allowance 预算成本折让 hywcj\[
B (78)budget manual 预算手册 5x+]uABE
B (79)budget period 预算期间 ` <1Wf
B (80)budgetary control 预算控制 d+,!>.<3
B (81)budgeted capacity 预算生产能力 &nIu^,.
B (82)burden 制造费用 NQ`D"n
B (83)business center 经营中心 lpG%rN!
B (84)business entity 营业个体 3(c-o0M
B (85)business unit 经营单位 /\%<VBx ?q
B (86)buy-out management 管理性购买产权 )-
W1Wtom
B (87)by-product 副产品 u"h/ERCa
C (88)called-up share capital 催缴股本 2 .3_FXSt
C (89)capacity 生产能力 UDEGQ^)Xz|
C (90)capacity ratios 生产能力比率 l
5-[
a
C (91)capital 资本 s| p I`
C (92)capital assets pricing model 资本资产计价模式 vH+g*A0S<
C (93)capital commitment 承诺资本 m(8Tup|
C (94)capital employed 已运用的资本 ^}+\ 52w
C (95)capital expenditure 资本支出 b,Wm]N
C (96)capital expenditure authorization 资本支出核准 i}vJI}S.$
C (97)capital expenditure control 资本支出控制 krfXvQJwJ
C (98)capital expenditure proposal 资本支出申请 N,TV?Q5l7
C (99)capital funding planning 资本基金筹集计划 !JA;0[;l=
C (100)capital gain 资本收益 m?kiGC&m
C (101)capital investment appraisal 资本投资评估 ?Ek)" l
C (102)capital maintenance 资本保全 3y)\dln
C (103)capital resource planning 资本资源计划 X%b1KG|#(
C (104)capital surplus 资本盈余 O|H:
C (105)capital turnover 资本周转率 vIpL8B86a
C (106)card 记录卡 #Ha:
O,|
C (107)cash 现金 AERJ]$\
C (108)cash account 现金账户 (H_dZL
C (109)cash book 现金账薄 B[L m}B[
C (110)cash cow 金牛产品 <IR#W$[
C (111)cash flow 现金流量 -,")GA+[7
C (112)cash discounted 现金贴现 G[KjK$.Ts?
C (113)cash flow budget 现金流量预算 j4IVIj@$`
C (114)cash flow statement 现金流量表 W{;Qi&^ca
C (115)cash ledger 现金分类账 IHTimT?
C (116)cash limit 现金限额 c~hH
7/v
C (117)CCA 现时成本会计 h~>1-T8
C (118)center 中心 L3{(Bu
C (119)changeover time 变更时间 :9QU\{2
C (120)chartered entity 特许经济个体 pX%:XpC!h
C (121)cheque 支票 2W+~{3[#
C (122)cheque register 支票登记薄 mI8EeMa{
C (123)coin analysis 零钱分类 [e><^R*u
C (124)classification 分类 # `=Zc7gf
C (125)clock card 工时卡 _ ^FC9
C (126)code 代码 AQZ<,TE0,
C (127)commitment accounting 承诺确认会计 XmQ;Roe
C (128)common cost 共同成本 j
t}Re,
C (129)company limited by guarantee 有限担保责任公司 7wj2-BWa