A (1)ABC 作业基础成本计算 qzWnl[3
A (2)absorbed overhead 已吸收制造费用 4D[(X=FSU
A (3)absorption costing 吸收成本计算 .[
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A (4)account 账户,报表 z(#CO<C.t
A (5)accounting postulate 会计假设 79 \SbB
A (6)accounting series release 会计公告文件 !
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A (7)accounting valuation 会计计价 =%S*h)}@
A (8)account sale 承销清单 (g>&ov(d
A (9)accountability concept 经营责任概念 f3*S
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A (10)accountancy 会计职业 "td
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A (11)accountant 会计师 D1V^DbUm_
A (12)accounting 会计 $\aJ.N6rb
A (13)agency cost 代理成本 GG(}#Z5h
A (14)accounting bases 会计基础 })?KpYk
A (15)accounting manual 会计手册 #[]B:
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A (16)accounting period 会计期间 U9XOs)^
A (17)accounting policies 会计方针 >CYz6G j
A (18)accounting rate of return 会计报酬率 geNvp0
A (19)accounting reference date 会计参照日 :n OCs
A (20)accounting reference period 会计参照期间 C_ W%]8u
A (21)accrual concept 应计概念 nFjaV`6`@
A (22)accrual expenses 应计费用 82YZN5S3]3
A (23)acid test ration 速动比率(酸性测试比率) !]MGIh#u
A (24)acquisition 购置 g6H` uO
A (25)acquisition accounting 收购会计 r@CbhD
A (26)activity based accounting 作业基础成本计算 BO>[\!=y
A (27)adjusting events 调整事项 lT8^BT
A (28)administrative expenses 行政管理费 {A\y4D@
A (29)advice note 发货通知 E8.1jCL>{"
A (30)amortization 摊销 \/!jGy*
A (31)analytical review 分析性检查 wc ;^C?PX
A (32)annual equivalent cost 年度等量成本法 #;\tgUQ
A (33)annual report and accounts 年度报告和报表 SpMHq_MLM
A (34)appraisal cost 检验成本 ^x_+&
A (35)appropriation account 盈余分配账户 p@3 <{kLm
A (36)articles of association 公司章程细则 ={I(
i6
A (37)assets 资产 -l<[CI
A (38)assets cover 资产保障 Z#@<|{eI
A (39)asset value per share 每股资产价值 T9AFL;1
A (40)associated company 联营公司 `jT1R!$3F
A (41)attainable standard 可达标准 9-.`~v
A (42)attributable profit 可归属利润 [?n}?0
A (43)audit 审计 mW#p&{
A (44)audit report 审计报告 5Y5N
A (45)auditing standards 审计准则 (X|lK.W y
A (46)authorized share capital 额定股本
?dvcmXR
A (47)available hours 可用小时 O*1la/~m
A (48)avoidable costs 可避免成本 xKXD`-|W
B (49)back-to-back loan 易币贷款 \7q>4[
B (50)backflush accounting 倒退成本计算 @}tk/7-E
B (51)bad debts 坏帐 b(_PV#@$
B (52)bad debts ratio 坏帐比率 $kh
6-y@
B (53)bank charges 银行手续费 F"a31`L>H
B (54)bank overdraft 银行透支 ~GjM:*
B (55)bank reconciliation 银行存款调节表 XtIY8wsP
B (56)bank statement 银行对账单 -l$-\(,M`#
B (57)bankruptcy 破产 _'P!>C!
B (58)basis of apportionment 分摊基础 ^S^7u
B (59)batch 批量 ys9MV%*
B (60)batch costing 分批成本计算 A"T*uv|
B (61)beta factor B(市场)风险因素 h|.*V$3
B (62)bill 账单 L)_L#]Yy
B (63)bill of exchange 汇票 k^\>=JTq=
B (64)bill of landing 提单 vH vwH
B (65)bill of materials 用料预计单 WC
5v#*Jd
B (66)bill payable 应付票据 #zKF/H|_R
B (67)bill receivable 应收票据 K[i|OZWu
B (68)bin card 存货记录卡 6n'XRfQp)&
B (69)bonus 红利 _"sFLe{
B (70)book-keeping 薄记 pAdSOR2
B (71)Boston classification 波士顿分类 >=ng?
B (72)breakeven chart 保本图 ' q{|p+
B (73)breakeven point 保本点 0& ?/TSC
B (74)breaking-down time 复位时间 q}%;O
>Z
B (75)budget 预算 fQ~YBFhlr
B (76)budget center 预算中心 e[J0+
x#;r
B (77)budget cost allowance 预算成本折让 -_~T;cj6
B (78)budget manual 预算手册 u9) <i]2
B (79)budget period 预算期间 b+mh9q'5E
B (80)budgetary control 预算控制 2bt2h.a
B (81)budgeted capacity 预算生产能力 .p(~/MnO
B (82)burden 制造费用 _z \PVTT
B (83)business center 经营中心 u6BLhyS
B (84)business entity 营业个体 9h
0^_|"
B (85)business unit 经营单位 %-~T;_.
B (86)buy-out management 管理性购买产权 Zkn1@a
B (87)by-product 副产品 1R"ymWg"
C (88)called-up share capital 催缴股本 P7kb*
C (89)capacity 生产能力 .+hM1OF`x
C (90)capacity ratios 生产能力比率 NQhlb"Ix
C (91)capital 资本 w1P8p>vA1
C (92)capital assets pricing model 资本资产计价模式 *dm?,~f%<
C (93)capital commitment 承诺资本 K~aIY0=<
C (94)capital employed 已运用的资本 -(+/u .
C (95)capital expenditure 资本支出 =H2.1 :'
C (96)capital expenditure authorization 资本支出核准 3QzHQU
C (97)capital expenditure control 资本支出控制 ~F9WR5}]
C (98)capital expenditure proposal 资本支出申请 Yet!qmZ
C (99)capital funding planning 资本基金筹集计划 \~bE|jWbj
C (100)capital gain 资本收益 kQMALS@R
C (101)capital investment appraisal 资本投资评估 }w8:`g'T0/
C (102)capital maintenance 资本保全 @}@J$ g
C (103)capital resource planning 资本资源计划 : $>TeCm
C (104)capital surplus 资本盈余 J|2OmbJ e
C (105)capital turnover 资本周转率 Xm}~u?$3
C (106)card 记录卡 ~#jD/
C (107)cash 现金 @( H
C (108)cash account 现金账户 y!?l;xMS
C (109)cash book 现金账薄 \Q<Ur&J]%
C (110)cash cow 金牛产品 pg'3j3JW$
C (111)cash flow 现金流量 L(i*v5?
C (112)cash discounted 现金贴现 _P*<T6\J>
C (113)cash flow budget 现金流量预算 )Vb_0 n=^
C (114)cash flow statement 现金流量表 4#BoS9d2I<
C (115)cash ledger 现金分类账 vS|uN(a.P
C (116)cash limit 现金限额 aD:vNX
C (117)CCA 现时成本会计 aj<=]=hr
C (118)center 中心 ^#VyI F3q
C (119)changeover time 变更时间 uM9[
C (120)chartered entity 特许经济个体 |_J[n!~f7
C (121)cheque 支票 =?/RaK/
w
C (122)cheque register 支票登记薄 x\Det$3Kx
C (123)coin analysis 零钱分类 dT
9!gNvQ
C (124)classification 分类 l[q%1-N
C (125)clock card 工时卡 9ZEF%&58Y
C (126)code 代码 6T5nr
C (127)commitment accounting 承诺确认会计 er?'o1M
C (128)common cost 共同成本 oG )JH)!
C (129)company limited by guarantee 有限担保责任公司 RrDNEwA
r