A (1)ABC 作业基础成本计算 EgIFi{q=0
A (2)absorbed overhead 已吸收制造费用 (bH*i\W
A (3)absorption costing 吸收成本计算
= !D<1<
A (4)account 账户,报表 eK\ O>
A (5)accounting postulate 会计假设 w91gM*A
A (6)accounting series release 会计公告文件 hNXP-s
A (7)accounting valuation 会计计价 ~ar8e
A (8)account sale 承销清单 L+Q"z*W
A (9)accountability concept 经营责任概念 jYKs| J)[
A (10)accountancy 会计职业 btb-MSkO
A (11)accountant 会计师 yI\
A (12)accounting 会计 k^I4z^O=-;
A (13)agency cost 代理成本 R{S{N2+p(
A (14)accounting bases 会计基础 w2y{3O"p=
A (15)accounting manual 会计手册 jM1|+o*Wr
A (16)accounting period 会计期间 Eugt~j3
A (17)accounting policies 会计方针 K V^`
A (18)accounting rate of return 会计报酬率 N(mhgC
<O
A (19)accounting reference date 会计参照日 O6gI%Jdp
A (20)accounting reference period 会计参照期间 ~V3pj('/)'
A (21)accrual concept 应计概念 Er}
xB~<t
A (22)accrual expenses 应计费用 " ^~f.N
A (23)acid test ration 速动比率(酸性测试比率) 30]?
Jz6m
A (24)acquisition 购置 Ty\&ARjb 8
A (25)acquisition accounting 收购会计 'LIJpk3J
A (26)activity based accounting 作业基础成本计算 h
&9Ld:p
A (27)adjusting events 调整事项 j eMh
A (28)administrative expenses 行政管理费 4A0R07"
A (29)advice note 发货通知 &s_O6cqgh
A (30)amortization 摊销 X
tZ0z?
A (31)analytical review 分析性检查 Bn*D<<{T
A (32)annual equivalent cost 年度等量成本法 5T}$+R0&
A (33)annual report and accounts 年度报告和报表 w'ZL'/d
A (34)appraisal cost 检验成本 O?NAbxkp
A (35)appropriation account 盈余分配账户 a
#?%I#
A (36)articles of association 公司章程细则 mJ0nyjX^
A (37)assets 资产 1g{`1[.QO
A (38)assets cover 资产保障 2J rr;"r
A (39)asset value per share 每股资产价值 {y=H49
A (40)associated company 联营公司 `Q6@,-(3
A (41)attainable standard 可达标准 2Xk(3J!!'a
A (42)attributable profit 可归属利润 O-:#Q(H!
A (43)audit 审计 u9}}}UN!
A (44)audit report 审计报告 4W}8?&T
A (45)auditing standards 审计准则 A:[La#h|p
A (46)authorized share capital 额定股本 )K>XLaG)
A (47)available hours 可用小时 h";G vjy
A (48)avoidable costs 可避免成本 3nf+imAF
B (49)back-to-back loan 易币贷款 YTxUKE:
B (50)backflush accounting 倒退成本计算 %).phn"ij[
B (51)bad debts 坏帐 punc'~
B (52)bad debts ratio 坏帐比率
OM{-^
B (53)bank charges 银行手续费 / 78gXHv
B (54)bank overdraft 银行透支 bmna*!l^M
B (55)bank reconciliation 银行存款调节表 wIuwq>
B (56)bank statement 银行对账单 g"]%5Ow1
B (57)bankruptcy 破产 N8}R<3/
B (58)basis of apportionment 分摊基础 -QCo]:cp
B (59)batch 批量 j,eeQ
KH
B (60)batch costing 分批成本计算 Ta?#o
B (61)beta factor B(市场)风险因素 Fgxh?Wd9
B (62)bill 账单 V^nYG$si
B (63)bill of exchange 汇票 wcP0PfY
B (64)bill of landing 提单 +pc_KR
B (65)bill of materials 用料预计单 QsI#Ae,O#;
B (66)bill payable 应付票据 qO[6?q=c:
B (67)bill receivable 应收票据 `zRgP#
B (68)bin card 存货记录卡 K+Al8L?K_
B (69)bonus 红利 g1muT.W]S
B (70)book-keeping 薄记 J]nb;4w
B (71)Boston classification 波士顿分类 -\\}K\*MJ
B (72)breakeven chart 保本图 6%C:k,Cx{d
B (73)breakeven point 保本点 D|9C|q
B (74)breaking-down time 复位时间 o %A4wEye
B (75)budget 预算 fGb(=l
B (76)budget center 预算中心 1K^blOLXe
B (77)budget cost allowance 预算成本折让 6#6Ve$Vl]
B (78)budget manual 预算手册 %m!o#y(hD`
B (79)budget period 预算期间 r
vVU5zA4H
B (80)budgetary control 预算控制 hE-`N,i}
B (81)budgeted capacity 预算生产能力 ST)l0c+Y>
B (82)burden 制造费用 8,=Ti7_
B (83)business center 经营中心 |M`B
B (84)business entity 营业个体 % ~J90a
B (85)business unit 经营单位 n'7 3DApW
B (86)buy-out management 管理性购买产权 `da6}Vqj:
B (87)by-product 副产品 inZMq(_@$
C (88)called-up share capital 催缴股本 )QaI{ z
C (89)capacity 生产能力 <<LmO-92
C (90)capacity ratios 生产能力比率 3X*;.'#Z
C (91)capital 资本 2GXAq~h@
C (92)capital assets pricing model 资本资产计价模式 ^i&/k
C (93)capital commitment 承诺资本 _Akc7"
C (94)capital employed 已运用的资本 Crh5^?
C (95)capital expenditure 资本支出 cQzd0X
C (96)capital expenditure authorization 资本支出核准 uf\Hh -+p
C (97)capital expenditure control 资本支出控制 9z\q_0&i
C (98)capital expenditure proposal 资本支出申请 IJx dbuKg
C (99)capital funding planning 资本基金筹集计划 U }MU>kzb
C (100)capital gain 资本收益 +`u]LOAyP=
C (101)capital investment appraisal 资本投资评估 7'7bIaJk
C (102)capital maintenance 资本保全 Usk@{
C (103)capital resource planning 资本资源计划 j\q1b:pE
C (104)capital surplus 资本盈余 ,!F'h:
C (105)capital turnover 资本周转率 G%;XJsFGp
C (106)card 记录卡 })g|r9=
C (107)cash 现金 jWiZ!dtUZ
C (108)cash account 现金账户
zN#$eyt
C (109)cash book 现金账薄 6#7f^uIK
C (110)cash cow 金牛产品 $%`OJf*k
C (111)cash flow 现金流量 k^z)Vu|f.
C (112)cash discounted 现金贴现 ] $$ciFM
C (113)cash flow budget 现金流量预算 ].pz
C (114)cash flow statement 现金流量表 n7
4?W
C (115)cash ledger 现金分类账 ss T o?WL|
C (116)cash limit 现金限额 S&]+r<
C (117)CCA 现时成本会计 y7wy9+>l
C (118)center 中心 *y5d
&4G2
C (119)changeover time 变更时间 eT[,k[#q
C (120)chartered entity 特许经济个体 fU!C:
C (121)cheque 支票 VvSD&r^qI
C (122)cheque register 支票登记薄 t<$9!"
C (123)coin analysis 零钱分类 yx3M0Qo
C (124)classification 分类 j7<`^OG
C (125)clock card 工时卡 ipjl[
C (126)code 代码 [esjR`u
C (127)commitment accounting 承诺确认会计 ymY,*Rb
C (128)common cost 共同成本 8^\DQ&D
C (129)company limited by guarantee 有限担保责任公司 A;1<P5lo