A (1)ABC 作业基础成本计算 L%BNz3:Dt
A (2)absorbed overhead 已吸收制造费用 _&N2'hG=sn
A (3)absorption costing 吸收成本计算 ,a gc
A (4)account 账户,报表 |<#{"'/=
A (5)accounting postulate 会计假设 8)O[Aq::
A (6)accounting series release 会计公告文件 ,RJtm%w
A (7)accounting valuation 会计计价 MNC*Glj=
A (8)account sale 承销清单 j/>$,
A (9)accountability concept 经营责任概念 :|_'fNd+!
A (10)accountancy 会计职业 \Kl+ 5%L
A (11)accountant 会计师 q<\
,
A (12)accounting 会计 {p;zuCF1
A (13)agency cost 代理成本 'SCidN(n
A (14)accounting bases 会计基础 J/\V%~
1F
A (15)accounting manual 会计手册 lLp^Gt^}w(
A (16)accounting period 会计期间
Jd%H2`
A (17)accounting policies 会计方针 S/^"@?z,vE
A (18)accounting rate of return 会计报酬率 p89wNSMl[
A (19)accounting reference date 会计参照日 "SzdDY6
A (20)accounting reference period 会计参照期间 GqWB{$J;"
A (21)accrual concept 应计概念 h(M#f7'~&
A (22)accrual expenses 应计费用 3|1ilP
A (23)acid test ration 速动比率(酸性测试比率) Db)?i?o}t
A (24)acquisition 购置 KMU4n-s"o
A (25)acquisition accounting 收购会计 dik:4;
A (26)activity based accounting 作业基础成本计算 2Tfz=7h$
A (27)adjusting events 调整事项 OJ/,pLYu
A (28)administrative expenses 行政管理费 q8^^H$<Db
A (29)advice note 发货通知 &GlwC%$S
A (30)amortization 摊销 D$bIo"
A (31)analytical review 分析性检查 odPL{XFj
A (32)annual equivalent cost 年度等量成本法 lz"OC<D}(
A (33)annual report and accounts 年度报告和报表 J13>i7]L%
A (34)appraisal cost 检验成本 'f[T&o&L/
A (35)appropriation account 盈余分配账户 x*?x=^I{
A (36)articles of association 公司章程细则 !'mq ?C=
A (37)assets 资产 p8Q,@ql.
A (38)assets cover 资产保障 zY,r9<I8_x
A (39)asset value per share 每股资产价值 ;k7
xMZs
A (40)associated company 联营公司 ?\$#L^;b}
A (41)attainable standard 可达标准 2C/$Ei^t
A (42)attributable profit 可归属利润 |55N?=8
A (43)audit 审计 !OA]s%u
A (44)audit report 审计报告 g{8,Wx,,
A (45)auditing standards 审计准则 i|T)p_y(!a
A (46)authorized share capital 额定股本 Uc_'(IyO
A (47)available hours 可用小时 P5
K' p5}#
A (48)avoidable costs 可避免成本 3H|_mX
B (49)back-to-back loan 易币贷款 Ys,{8Y,7
B (50)backflush accounting 倒退成本计算 *Txl+zTY
B (51)bad debts 坏帐 qjf
[zF
B (52)bad debts ratio 坏帐比率 #;%JT
B (53)bank charges 银行手续费 oXxCXO,q
B (54)bank overdraft 银行透支 <FWF<r3F
B (55)bank reconciliation 银行存款调节表 pcT:]d[1)
B (56)bank statement 银行对账单 LM7$}#$R
B (57)bankruptcy 破产 l~6?kFy9h
B (58)basis of apportionment 分摊基础 |P -8HlOr
B (59)batch 批量 wQwQXNG
B (60)batch costing 分批成本计算
&jsVw)Ue
B (61)beta factor B(市场)风险因素 r
:F
B (62)bill 账单 7N:Y?Hi\
B (63)bill of exchange 汇票 MxY/`9>E|+
B (64)bill of landing 提单 JMH8MH*
B (65)bill of materials 用料预计单 EmODBTu+
B (66)bill payable 应付票据 u86"Y^d#
B (67)bill receivable 应收票据 <Wp
QbQM
B (68)bin card 存货记录卡 m|=H#
B (69)bonus 红利 \>CYC|
B (70)book-keeping 薄记 (*oL+ef-C
B (71)Boston classification 波士顿分类 ,Fi>p0bz
B (72)breakeven chart 保本图 yqi^>Ce0
B (73)breakeven point 保本点 jBU4F~1y
B (74)breaking-down time 复位时间 AwslWkd=
B (75)budget 预算 hir4ZO%Zt
B (76)budget center 预算中心 &|!7Z4N
B (77)budget cost allowance 预算成本折让 d4nH_?
B (78)budget manual 预算手册 Iz
;G*W18
B (79)budget period 预算期间 ?r?jl;A&
B (80)budgetary control 预算控制
9A,^c;
B (81)budgeted capacity 预算生产能力 %*&UJpbA
B (82)burden 制造费用 )hk
B (83)business center 经营中心 ~-PjW#J%
B (84)business entity 营业个体 \'9PZ6q{
B (85)business unit 经营单位 *cC_j*1@
B (86)buy-out management 管理性购买产权 rMU T_^
B (87)by-product 副产品 Eh|]i;G%
C (88)called-up share capital 催缴股本 !!Aj<*%
C (89)capacity 生产能力 /\H>y
C (90)capacity ratios 生产能力比率 Hd,
p!_
C (91)capital 资本 /)dFK~
C (92)capital assets pricing model 资本资产计价模式 /Wy.>YC|
C (93)capital commitment 承诺资本 >lBD<;T
C (94)capital employed 已运用的资本 g_G6~-.9I
C (95)capital expenditure 资本支出 oiX+l5`pz
C (96)capital expenditure authorization 资本支出核准 4H|(c[K;
C (97)capital expenditure control 资本支出控制 l'\pk<V
C (98)capital expenditure proposal 资本支出申请 YhY:~
C (99)capital funding planning 资本基金筹集计划 t`+'r}=d
C (100)capital gain 资本收益 7c~u=U"
C (101)capital investment appraisal 资本投资评估 Pv<24:ao
C (102)capital maintenance 资本保全 7}vg.hmZ
C (103)capital resource planning 资本资源计划 Rr!Y3)f;
C (104)capital surplus 资本盈余 *&d<yJM`b
C (105)capital turnover 资本周转率 LrATSq@
C (106)card 记录卡 ?c7*_<W
5
C (107)cash 现金 7f~Sf
C (108)cash account 现金账户 }J7zTj~{
C (109)cash book 现金账薄 '
4ER00
C (110)cash cow 金牛产品 G 2mX
;
C (111)cash flow 现金流量 VMCLHpSfW
C (112)cash discounted 现金贴现 i:Zm*+Gi
C (113)cash flow budget 现金流量预算 )=-0M9e.{
C (114)cash flow statement 现金流量表 X+~ XJ
C (115)cash ledger 现金分类账 6<
$Odd
C (116)cash limit 现金限额 c7M%xGrP
C (117)CCA 现时成本会计 Dgx8\~(E'
C (118)center 中心 ]ix!tb.Q
C (119)changeover time 变更时间 z8[yt282
C (120)chartered entity 特许经济个体 %~jkB.\* )
C (121)cheque 支票 '&sE=.
C (122)cheque register 支票登记薄 E=cwq"
C (123)coin analysis 零钱分类 2hee./F`
C (124)classification 分类 -CRQp1]
C (125)clock card 工时卡 VwEb7v,^0\
C (126)code 代码 ZvUCI8
C (127)commitment accounting 承诺确认会计 Zr-U&9.`
C (128)common cost 共同成本
)x]3Zq
C (129)company limited by guarantee 有限担保责任公司 ?_ dIIQ