A (1)ABC 作业基础成本计算 vs\|rLa
A (2)absorbed overhead 已吸收制造费用 Uh%6LPg^
A (3)absorption costing 吸收成本计算 }biCQ*{'
A (4)account 账户,报表 4]IKh,jT
A (5)accounting postulate 会计假设 >"b[r
A (6)accounting series release 会计公告文件 3u4:l
A (7)accounting valuation 会计计价 ^ `je
A (8)account sale 承销清单 I5Q~T5Ar
A (9)accountability concept 经营责任概念 4@mso+tk
A (10)accountancy 会计职业 WDvV
LU`
A (11)accountant 会计师 ~hzEKvs
A (12)accounting 会计 pk
W5D
A (13)agency cost 代理成本 &\c5!xQ9*
A (14)accounting bases 会计基础 d
"B5==0I
A (15)accounting manual 会计手册 s_v}=C^
A (16)accounting period 会计期间 fQ1 0O(`g,
A (17)accounting policies 会计方针 Qi"'bWX@
A (18)accounting rate of return 会计报酬率 CZ2iJy
A (19)accounting reference date 会计参照日 d{3I.$ThH
A (20)accounting reference period 会计参照期间 );!dg\U
A (21)accrual concept 应计概念 4/f[`].#W
A (22)accrual expenses 应计费用 ?jFc@t*\:
A (23)acid test ration 速动比率(酸性测试比率) Y!aLf[x]
A (24)acquisition 购置 xh`Du|jvm
A (25)acquisition accounting 收购会计 G_0)oC@Jl:
A (26)activity based accounting 作业基础成本计算 *.xZf
i_|
A (27)adjusting events 调整事项 YMK>+y[+4
A (28)administrative expenses 行政管理费 l)
H9J]
A (29)advice note 发货通知 ~n8F7
A (30)amortization 摊销 v/x*]c!"`
A (31)analytical review 分析性检查 ze
?CoDx2
A (32)annual equivalent cost 年度等量成本法 &jFKc0\i@
A (33)annual report and accounts 年度报告和报表 [{?;c+[
A (34)appraisal cost 检验成本 4V1|jy3
A (35)appropriation account 盈余分配账户 ;NBT 4
A (36)articles of association 公司章程细则 OK.-]()!
A (37)assets 资产 v23TL
A (38)assets cover 资产保障 {vjqy&?y
A (39)asset value per share 每股资产价值 o3fR3P%$
A (40)associated company 联营公司 O8iu+}]/6
A (41)attainable standard 可达标准 ?f9$OLEB
A (42)attributable profit 可归属利润 98=XG1sQ@
A (43)audit 审计
unpfA#&!"
A (44)audit report 审计报告 GgT=t)}wu
A (45)auditing standards 审计准则 bIq-1
Y(
A (46)authorized share capital 额定股本 pL%4= ]m
A (47)available hours 可用小时 ~yd%~|
A (48)avoidable costs 可避免成本 {;\%!
I
B (49)back-to-back loan 易币贷款 2=Jmi?k
B (50)backflush accounting 倒退成本计算 > e;]mU`,
B (51)bad debts 坏帐 FU'^n6[<B
B (52)bad debts ratio 坏帐比率 %6"o8
B (53)bank charges 银行手续费 xTGP
B (54)bank overdraft 银行透支 T4l-sJ'|
B (55)bank reconciliation 银行存款调节表 o%$<LaQG5
B (56)bank statement 银行对账单 FW/)uf3I
B (57)bankruptcy 破产 9*f2b.Aj
B (58)basis of apportionment 分摊基础 B{^`8Htrn
B (59)batch 批量 HK^a:BI
B (60)batch costing 分批成本计算 2YaTT& J
B (61)beta factor B(市场)风险因素 Q.*'H_Y
B (62)bill 账单 O~nBz):2
B (63)bill of exchange 汇票 1`nc8qC
B (64)bill of landing 提单 zV6AuUIt
B (65)bill of materials 用料预计单 W6)dUi
:"
B (66)bill payable 应付票据 'T6B_9GQ8
B (67)bill receivable 应收票据 IruyE(;HS
B (68)bin card 存货记录卡 ]j72P
B (69)bonus 红利 fp,1qzU[k
B (70)book-keeping 薄记 C:WtCAm(
B (71)Boston classification 波士顿分类 4Rl
nnXY
B (72)breakeven chart 保本图 2&suo!ig
B (73)breakeven point 保本点 #/\pUK~km
B (74)breaking-down time 复位时间 h5<T.vV
B (75)budget 预算 UUZ6N ZQI
B (76)budget center 预算中心 zsHG=
Ee*
B (77)budget cost allowance 预算成本折让 >N :|Km\
B (78)budget manual 预算手册 6JUav."`~
B (79)budget period 预算期间 Mr#oT?
B (80)budgetary control 预算控制 3-4Nad
B (81)budgeted capacity 预算生产能力 Ym3
"
B (82)burden 制造费用 i0i.sizu
B (83)business center 经营中心 n$nne6|O
B (84)business entity 营业个体 rE!G,^_{
B (85)business unit 经营单位 vcaBL<io
B (86)buy-out management 管理性购买产权 f_^ix
B (87)by-product 副产品 g%@]z8L
C (88)called-up share capital 催缴股本 Nck!z8
C (89)capacity 生产能力 BDarJY
C (90)capacity ratios 生产能力比率 N0
2zPC
8
C (91)capital 资本 i=,B88ko
C (92)capital assets pricing model 资本资产计价模式 4W[A
XDS
C (93)capital commitment 承诺资本 m$j
n5:
C (94)capital employed 已运用的资本 d#X&Fi
C (95)capital expenditure 资本支出 zpBBnlq
C (96)capital expenditure authorization 资本支出核准
O6M}W_
C (97)capital expenditure control 资本支出控制 cq+nWHqF{J
C (98)capital expenditure proposal 资本支出申请 oHYD_8'f
C (99)capital funding planning 资本基金筹集计划 #fJ/KYJU
C (100)capital gain 资本收益 D}=/w+
C (101)capital investment appraisal 资本投资评估 t;Fbt("]:
C (102)capital maintenance 资本保全 d=Rk\F'^J
C (103)capital resource planning 资本资源计划 GapX$Jb,p
C (104)capital surplus 资本盈余 /1[}G!
C (105)capital turnover 资本周转率 HV#?6,U}
C (106)card 记录卡 >$#*`6R
C (107)cash 现金 P wt ?9I
C (108)cash account 现金账户 1]a*Oer}
C (109)cash book 现金账薄 hX{g]KE>
C (110)cash cow 金牛产品 &>+I7Ts]
C (111)cash flow 现金流量 3n}sCEt=
C (112)cash discounted 现金贴现 F^/~@^{P
C (113)cash flow budget 现金流量预算 jQH5$
C (114)cash flow statement 现金流量表 X_^_r{
C (115)cash ledger 现金分类账 (ffOu#RQ3
C (116)cash limit 现金限额 n1k$)S$iiy
C (117)CCA 现时成本会计 FJ3:}r6 "
C (118)center 中心 \N'hbT=
C (119)changeover time 变更时间 H4,.H,PZ
C (120)chartered entity 特许经济个体 b#/V;
C (121)cheque 支票 ,6cbD
C (122)cheque register 支票登记薄 F3H:I"4
C (123)coin analysis 零钱分类 #*ZnA,
C (124)classification 分类 pqGf@24c<
C (125)clock card 工时卡 ;%b <u
V
C (126)code 代码 `uaD.m$EJ
C (127)commitment accounting 承诺确认会计 A{{q'zb!
C (128)common cost 共同成本 a
!hI${Xn
C (129)company limited by guarantee 有限担保责任公司 Q(!}t"u