A (1)ABC 作业基础成本计算 +oy&OKCa
A (2)absorbed overhead 已吸收制造费用 Ao":9r[V
A (3)absorption costing 吸收成本计算 ]&:b<]K3
A (4)account 账户,报表 PDIclIMS'F
A (5)accounting postulate 会计假设 JT|u;Z*n
A (6)accounting series release 会计公告文件 A*;?U2
A (7)accounting valuation 会计计价 Hl3)R*&'J
A (8)account sale 承销清单 sc8DY!|OYN
A (9)accountability concept 经营责任概念 ~pevU`}Uqc
A (10)accountancy 会计职业 x48'1&m
A (11)accountant 会计师 &G/|lv>j
A (12)accounting 会计 V
I24+h'J
A (13)agency cost 代理成本 YN@6}B#1
A (14)accounting bases 会计基础 &|N%#pYS
A (15)accounting manual 会计手册 %X9b=%'+
A (16)accounting period 会计期间 *AH^%!kVP
A (17)accounting policies 会计方针 ZCQ<%f
A (18)accounting rate of return 会计报酬率 Ud#X@xK<h
A (19)accounting reference date 会计参照日 +~d1;0l
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A (20)accounting reference period 会计参照期间 *q*HG W5
A (21)accrual concept 应计概念 -2\ZzK0tM
A (22)accrual expenses 应计费用 q[G/}
A (23)acid test ration 速动比率(酸性测试比率) ku9@&W+
A (24)acquisition 购置 S= -M3fP~
A (25)acquisition accounting 收购会计 mF'-Is
A (26)activity based accounting 作业基础成本计算 A)Qh
A (27)adjusting events 调整事项 ~o@\
n
A (28)administrative expenses 行政管理费 !7*(!as
A (29)advice note 发货通知 S<nP80C
A (30)amortization 摊销
4;C*Fa
A (31)analytical review 分析性检查 't(}Rq@
A (32)annual equivalent cost 年度等量成本法 st?
gA"5w
A (33)annual report and accounts 年度报告和报表 wmo{YS3t|
A (34)appraisal cost 检验成本 !:"-:O}>=,
A (35)appropriation account 盈余分配账户 > BNw
A (36)articles of association 公司章程细则 dTN$y\
A (37)assets 资产 r219M)D?
A (38)assets cover 资产保障 8/3u/
A (39)asset value per share 每股资产价值 )nwZ/&@
A (40)associated company 联营公司 sEce{"VC
A (41)attainable standard 可达标准 ~uI**{
A (42)attributable profit 可归属利润 TZ_rsj/t
A (43)audit 审计 {l2N&
A (44)audit report 审计报告 5"JU?e59M
A (45)auditing standards 审计准则 $n= O
A (46)authorized share capital 额定股本 (*,8KLV_i
A (47)available hours 可用小时 '{[!j6wt\
A (48)avoidable costs 可避免成本 hq<5lE^
B (49)back-to-back loan 易币贷款 J&eAL3"GF
B (50)backflush accounting 倒退成本计算 z)lM2x>|*
B (51)bad debts 坏帐 ImIqD&a-h
B (52)bad debts ratio 坏帐比率 Q,.By
&
B (53)bank charges 银行手续费 A&?}w_|9
B (54)bank overdraft 银行透支 i&`!|X-=R
B (55)bank reconciliation 银行存款调节表 2sKG(^=Z
B (56)bank statement 银行对账单 b5j*xZv
B (57)bankruptcy 破产 __!m*!sd
B (58)basis of apportionment 分摊基础 9ilM@SR
B (59)batch 批量 *URdd,){i
B (60)batch costing 分批成本计算 vwKw?Z0%J
B (61)beta factor B(市场)风险因素 v&fGCD\R
B (62)bill 账单 |q;Al
z{
B (63)bill of exchange 汇票 &=6%>
B (64)bill of landing 提单 SIq1X'7
B (65)bill of materials 用料预计单 a3q\<"|
B (66)bill payable 应付票据 U98_M)-%&
B (67)bill receivable 应收票据 TPHYz>D]
B (68)bin card 存货记录卡 nv"G;W
B (69)bonus 红利 q]^,vei
B (70)book-keeping 薄记 |rMq;Rgu?
B (71)Boston classification 波士顿分类 %[wTz$S"
B (72)breakeven chart 保本图 -kl;!:'.3
B (73)breakeven point 保本点 @,k7xm$u
B (74)breaking-down time 复位时间 vMhYpt?7\
B (75)budget 预算 -vV'Lw(
B (76)budget center 预算中心 a/~29gW8E\
B (77)budget cost allowance 预算成本折让 j 1(T )T
B (78)budget manual 预算手册 yRC3
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B (79)budget period 预算期间 7JI:=yY!>:
B (80)budgetary control 预算控制 Ep mJWbU
B (81)budgeted capacity 预算生产能力 '[nmFCG%m*
B (82)burden 制造费用 3 > |uF
B (83)business center 经营中心 I!0JG`&
B (84)business entity 营业个体 p1D()-
B (85)business unit 经营单位 "9@,l!
B (86)buy-out management 管理性购买产权 EJLQ&oH[
B (87)by-product 副产品
^agj4$
C (88)called-up share capital 催缴股本 IIxJ
qGN:
C (89)capacity 生产能力 xuU
x4,Z
C (90)capacity ratios 生产能力比率 tMFsA`ng
C (91)capital 资本 QH~Jy*\+PX
C (92)capital assets pricing model 资本资产计价模式 Uky9zGa
C (93)capital commitment 承诺资本 Ky kSFB
C (94)capital employed 已运用的资本 "jR]MZ
C (95)capital expenditure 资本支出 d+6]u_J
C (96)capital expenditure authorization 资本支出核准 G2]^F Y
C (97)capital expenditure control 资本支出控制 "Sjr_!u
C (98)capital expenditure proposal 资本支出申请 CWi8Fv
C (99)capital funding planning 资本基金筹集计划 B'}"AC"
C (100)capital gain 资本收益 !v9lk9SV
C (101)capital investment appraisal 资本投资评估 tz4
]hF
C (102)capital maintenance 资本保全 ;
0ko@ \Lq
C (103)capital resource planning 资本资源计划 >)Gd:636+
C (104)capital surplus 资本盈余 =g~W%})
C (105)capital turnover 资本周转率 sTkkM9
C (106)card 记录卡 ]p]UTCo!'
C (107)cash 现金 5M:D?9E+
C (108)cash account 现金账户 9#k0_vDoW
C (109)cash book 现金账薄 jl}$HEI5m}
C (110)cash cow 金牛产品 YT=eVg53
C (111)cash flow 现金流量 m'x;,xfY&F
C (112)cash discounted 现金贴现 |]W2EV ,b
C (113)cash flow budget 现金流量预算 1fFj:p./l_
C (114)cash flow statement 现金流量表 eA=WGy@IcN
C (115)cash ledger 现金分类账 /0lC KU!=
C (116)cash limit 现金限额 _BS
9GB
C (117)CCA 现时成本会计 {.CMD9F[
C (118)center 中心 >A}0Ho
C (119)changeover time 变更时间 |~K(F<;j
C (120)chartered entity 特许经济个体 ~W03{9(Vp8
C (121)cheque 支票 oNM
?y:O
C (122)cheque register 支票登记薄 eLfvMPVo
C (123)coin analysis 零钱分类 WUEHB
C (124)classification 分类 c%f_.MiU
C (125)clock card 工时卡 3o6RbW0[
C (126)code 代码 30Drrno7Io
C (127)commitment accounting 承诺确认会计
!aNh!
C (128)common cost 共同成本 S1bAu
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C (129)company limited by guarantee 有限担保责任公司 2)
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