A (1)ABC 作业基础成本计算 5wzQ?07T_
A (2)absorbed overhead 已吸收制造费用 9USrgY6_
A (3)absorption costing 吸收成本计算 ,pDp>-vI%
A (4)account 账户,报表 yD"]{
A (5)accounting postulate 会计假设 Qy{NS.T
A (6)accounting series release 会计公告文件 ?JuX~{{.L
A (7)accounting valuation 会计计价 %$/=4f.j
A (8)account sale 承销清单 _wm~}_Q
A (9)accountability concept 经营责任概念 Jq#[uX
A (10)accountancy 会计职业 JZ %`%rA
A (11)accountant 会计师 ..??O^
A (12)accounting 会计 <8iYL`3
A (13)agency cost 代理成本 H,(F1+~d
A (14)accounting bases 会计基础 E/:+@'(k
A (15)accounting manual 会计手册 r
umAo'T/%
A (16)accounting period 会计期间
AGh~8[
A (17)accounting policies 会计方针 c *.G]nRc
A (18)accounting rate of return 会计报酬率 SW3wMPy&s
A (19)accounting reference date 会计参照日 $|Q".dD
A (20)accounting reference period 会计参照期间 F`fGz)Mk
A (21)accrual concept 应计概念 y!S^xS
A (22)accrual expenses 应计费用 (YAI,Xnw
A (23)acid test ration 速动比率(酸性测试比率) C@ FxB[
A (24)acquisition 购置 @ L\-ZWq
A (25)acquisition accounting 收购会计 ])N|[ |$
A (26)activity based accounting 作业基础成本计算 PASuf.U$"
A (27)adjusting events 调整事项 hbVE;
9
A (28)administrative expenses 行政管理费 I_:t}3s
A (29)advice note 发货通知 "w;08TX8
A (30)amortization 摊销 ;JAK[o8i
A (31)analytical review 分析性检查 40 Au9o
A (32)annual equivalent cost 年度等量成本法 CIIY|DI`l
A (33)annual report and accounts 年度报告和报表 e-~hS6p(
A (34)appraisal cost 检验成本 kclp}
A (35)appropriation account 盈余分配账户 $b4*/vMr
A (36)articles of association 公司章程细则 3b<: :t
A (37)assets 资产 A)OdQFet(
A (38)assets cover 资产保障 u06tDJ[
A (39)asset value per share 每股资产价值 U%Dit
A (40)associated company 联营公司 Dz,uS nnm
A (41)attainable standard 可达标准 D`V6&_.p
A (42)attributable profit 可归属利润 )i&%cyZw
A (43)audit 审计 AeN 3<|RN
A (44)audit report 审计报告
T:c7@^=
A (45)auditing standards 审计准则 =\M)6"}y}
A (46)authorized share capital 额定股本 -y%QRO(
A (47)available hours 可用小时 v,n);
A (48)avoidable costs 可避免成本 7`Qde!+C
B (49)back-to-back loan 易币贷款
uH$oGY
B (50)backflush accounting 倒退成本计算 jh>N_cp
B (51)bad debts 坏帐 :){)JZ}-95
B (52)bad debts ratio 坏帐比率 }(m1ql
B (53)bank charges 银行手续费 j(&GVy^;?
B (54)bank overdraft 银行透支 2>g^4(
B (55)bank reconciliation 银行存款调节表 Og+)J9#
B (56)bank statement 银行对账单 Y^4q9?2G
B (57)bankruptcy 破产 9p5= _
B (58)basis of apportionment 分摊基础 wc"9A~
B (59)batch 批量 E\ tL
B (60)batch costing 分批成本计算 %y
eu"
B (61)beta factor B(市场)风险因素 H4W1\u
B (62)bill 账单 3be6p
B (63)bill of exchange 汇票 `4_c0q)N4
B (64)bill of landing 提单 dQ,Q+ON>
B (65)bill of materials 用料预计单 ^,LtEwd~Y
B (66)bill payable 应付票据 ?fB5t;~E
B (67)bill receivable 应收票据 87pnSj/X"
B (68)bin card 存货记录卡 +.=1^+a
B (69)bonus 红利 XWJ SLN(O
B (70)book-keeping 薄记 5~QhX22
B (71)Boston classification 波士顿分类 V5~fMsse
B (72)breakeven chart 保本图 Ha?G=X
B (73)breakeven point 保本点 2_wvC
B (74)breaking-down time 复位时间 w:v=se"U
B (75)budget 预算 ~)_K"h.DY
B (76)budget center 预算中心 [8.-(-/;
B (77)budget cost allowance 预算成本折让 V- /YNRV
B (78)budget manual 预算手册 *u}'}jC1X
B (79)budget period 预算期间 C1tb`
B (80)budgetary control 预算控制 |hc\jb
B (81)budgeted capacity 预算生产能力 B&
"RS
B (82)burden 制造费用 d)\2U{
B (83)business center 经营中心 iM
"asEU
B (84)business entity 营业个体 GKCM|Y
B (85)business unit 经营单位 hzq5![/sV
B (86)buy-out management 管理性购买产权 J||E;=%f-Q
B (87)by-product 副产品 =)(0.E
C (88)called-up share capital 催缴股本 w=|py>%
C (89)capacity 生产能力 p=H3Q?HJ}
C (90)capacity ratios 生产能力比率
>9{zQf!
C (91)capital 资本 #,TELzUVE
C (92)capital assets pricing model 资本资产计价模式 Vu%n&uF
C (93)capital commitment 承诺资本 ZvH?3Jy
C (94)capital employed 已运用的资本 *Z >
C (95)capital expenditure 资本支出 Oo1ecbY
C (96)capital expenditure authorization 资本支出核准 p3 e|j
C (97)capital expenditure control 资本支出控制 z{=v)F5y
C (98)capital expenditure proposal 资本支出申请 i *'Z3Z)
C (99)capital funding planning 资本基金筹集计划 ?.Q3 pUT
C (100)capital gain 资本收益 !3@{U@*Z]
C (101)capital investment appraisal 资本投资评估 b4)k &*dfR
C (102)capital maintenance 资本保全 6Kp}_^|z
C (103)capital resource planning 资本资源计划 "b`7[ ;a
C (104)capital surplus 资本盈余 L:pUvcAc?
C (105)capital turnover 资本周转率 @y5= J`@=
C (106)card 记录卡 |
g!`\@O
C (107)cash 现金 D#ZPq,f
C (108)cash account 现金账户 |kc@L`7s
C (109)cash book 现金账薄 l~D\;F
C (110)cash cow 金牛产品 Q ?^4 \_
C (111)cash flow 现金流量 #3+~.,X9
C (112)cash discounted 现金贴现 x9&p!&*&IT
C (113)cash flow budget 现金流量预算 }vY.EEy!
C (114)cash flow statement 现金流量表 r8,om^N6
C (115)cash ledger 现金分类账 O:I
Q!mzV5
C (116)cash limit 现金限额 cJ2PI
C (117)CCA 现时成本会计 (0R2T"/
C (118)center 中心 H{%H^t>
C (119)changeover time 变更时间 j`9Qzi1
C (120)chartered entity 特许经济个体 7h`^N5H.q
C (121)cheque 支票 8SZK:VE@
C (122)cheque register 支票登记薄 *Q
E"K2\5
C (123)coin analysis 零钱分类 X$^JAZ09
C (124)classification 分类 M*(H)i;s:w
C (125)clock card 工时卡 7&foEJ3q
C (126)code 代码 CdL.?^
C (127)commitment accounting 承诺确认会计 ]Jn2Ra"j
C (128)common cost 共同成本 I0_Ecp
C (129)company limited by guarantee 有限担保责任公司 0m
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