A (1)ABC 作业基础成本计算 \bZbz/+D
A (2)absorbed overhead 已吸收制造费用 UdT~h
A (3)absorption costing 吸收成本计算 &7XB$
A (4)account 账户,报表 *.~hn5Y|?
A (5)accounting postulate 会计假设 JIjqGxR
A (6)accounting series release 会计公告文件 l92#F*
A (7)accounting valuation 会计计价 #$e
~o}(r
A (8)account sale 承销清单 Z#3wMK~
A (9)accountability concept 经营责任概念 *<OWd'LI
A (10)accountancy 会计职业 &H-39;?u
A (11)accountant 会计师 v$owG-_><
A (12)accounting 会计 +g@@|&B
A (13)agency cost 代理成本 VABrw
t
A (14)accounting bases 会计基础 /Vg
R[
A (15)accounting manual 会计手册 [`yiD>
A (16)accounting period 会计期间 hm&{l|u{RU
A (17)accounting policies 会计方针 [="moh2*f
A (18)accounting rate of return 会计报酬率 #B
&D
A (19)accounting reference date 会计参照日 <~u.:x@ R
A (20)accounting reference period 会计参照期间 |Gzd|$%Oq
A (21)accrual concept 应计概念 cJGA5m/{I
A (22)accrual expenses 应计费用 v'2EYTVNJD
A (23)acid test ration 速动比率(酸性测试比率) zZ[SC
A (24)acquisition 购置 4;7<)&#h
A (25)acquisition accounting 收购会计 h,\^Sb5AP
A (26)activity based accounting 作业基础成本计算 q;}^Jpb;
A (27)adjusting events 调整事项 ,.x5
A (28)administrative expenses 行政管理费 cSnm \f
A (29)advice note 发货通知 0 jVuFl
A (30)amortization 摊销 V89!C?.[]1
A (31)analytical review 分析性检查 {(7Dz*0
A (32)annual equivalent cost 年度等量成本法
fc+P`r
A (33)annual report and accounts 年度报告和报表 #Z"N\49
A (34)appraisal cost 检验成本 m Wsegq4
A (35)appropriation account 盈余分配账户 tI{pu}/"#
A (36)articles of association 公司章程细则 /
e!/
A (37)assets 资产 (b GiBsb
A (38)assets cover 资产保障 rM2?"
A (39)asset value per share 每股资产价值 '.#KkvE##
A (40)associated company 联营公司 d_QHm;}Cx
A (41)attainable standard 可达标准 3|[:8
A (42)attributable profit 可归属利润 w(k7nGU]
A (43)audit 审计 3BKW
A (44)audit report 审计报告
IhJ _Yed
A (45)auditing standards 审计准则 ST'L \yebc
A (46)authorized share capital 额定股本 ^8
AV #a
A (47)available hours 可用小时 a`~$6
"v
A (48)avoidable costs 可避免成本 #OJsu
B (49)back-to-back loan 易币贷款 !Z<GUblt
B (50)backflush accounting 倒退成本计算 \Nb6E&+
B (51)bad debts 坏帐 OE}L})"
B (52)bad debts ratio 坏帐比率 #D
.H2'_}
B (53)bank charges 银行手续费 C.C\(2- Rr
B (54)bank overdraft 银行透支 0d9rJv}~
B (55)bank reconciliation 银行存款调节表
7: J6 F
B (56)bank statement 银行对账单 3S_KycE{
B (57)bankruptcy 破产 ^r(2
r
B (58)basis of apportionment 分摊基础 H)
m!)=\'
B (59)batch 批量 0;!aO.l]K
B (60)batch costing 分批成本计算 MztT/31S
B (61)beta factor B(市场)风险因素 hh |'Uq3
B (62)bill 账单 0Dc$nL?TqX
B (63)bill of exchange 汇票 ~5:]Oux
B (64)bill of landing 提单 gA`/t e
B (65)bill of materials 用料预计单 n?YGXW/
B (66)bill payable 应付票据 dGQy=T:
B (67)bill receivable 应收票据 <$Q&n{
B (68)bin card 存货记录卡 DL2e9
B (69)bonus 红利 ~*L H[l>K
B (70)book-keeping 薄记 r&o%n5B
B (71)Boston classification 波士顿分类 SdnqM`uFo
B (72)breakeven chart 保本图 1 mFc]1W
B (73)breakeven point 保本点 P+%O]v1 Ob
B (74)breaking-down time 复位时间 l!~8
B (75)budget 预算 shYcfLJ
B (76)budget center 预算中心 7V 2%
B (77)budget cost allowance 预算成本折让 $QNfy.6Tn
B (78)budget manual 预算手册 C3G?dZKv
2
B (79)budget period 预算期间 E-E+/.A
B (80)budgetary control 预算控制 A^3cP, L
B (81)budgeted capacity 预算生产能力 KynQ<
I/
B (82)burden 制造费用 K%2,z3ps
B (83)business center 经营中心 85w
D<bN27
B (84)business entity 营业个体 Mf%/t HK
B (85)business unit 经营单位 zOg#=ql
B (86)buy-out management 管理性购买产权 n"@3d.21
B (87)by-product 副产品 WxWgY}`
C (88)called-up share capital 催缴股本 R+]Fh4t
C (89)capacity 生产能力 IN ,@
C (90)capacity ratios 生产能力比率 QbV)+7II=
C (91)capital 资本 v$+G_ @
C (92)capital assets pricing model 资本资产计价模式 /U N%P2>^1
C (93)capital commitment 承诺资本 L)y }
C (94)capital employed 已运用的资本 qWw@6VvoQ
C (95)capital expenditure 资本支出 y!blp>V6
C (96)capital expenditure authorization 资本支出核准 'gI58#v
C (97)capital expenditure control 资本支出控制 4{}u PbS
C (98)capital expenditure proposal 资本支出申请 I@pnZ-5
C (99)capital funding planning 资本基金筹集计划 h'MX{Wm.
C (100)capital gain 资本收益 dm8veKW'l
C (101)capital investment appraisal 资本投资评估 /n@_Ihx
C (102)capital maintenance 资本保全 J4 !Z,-
C (103)capital resource planning 资本资源计划 $Z.c9rY1
C (104)capital surplus 资本盈余 9} eIidw K
C (105)capital turnover 资本周转率 :M1+[FT
C (106)card 记录卡 IR5 S-vO
C (107)cash 现金 wW6?.}2zU
C (108)cash account 现金账户 w{I60|C]*
C (109)cash book 现金账薄 sFC1PdSk4T
C (110)cash cow 金牛产品 z* zLK[t+
C (111)cash flow 现金流量 yoGE#+|7^
C (112)cash discounted 现金贴现 {Y`0}
C (113)cash flow budget 现金流量预算 _~HGMC)
C (114)cash flow statement 现金流量表 ~AjbF(Ad
C (115)cash ledger 现金分类账 jM2gu~
C (116)cash limit 现金限额 Y49
kq}
C (117)CCA 现时成本会计 ""d3ownKhw
C (118)center 中心 \<i#Jn+)
C (119)changeover time 变更时间 3j]La
C (120)chartered entity 特许经济个体 (0Hhn2JA
C (121)cheque 支票 s]U'*?P
C (122)cheque register 支票登记薄 |n01T_Z)P
C (123)coin analysis 零钱分类 %do|>7MO@
C (124)classification 分类 o"7,CQye
C (125)clock card 工时卡 XO"!)q F
C (126)code 代码 hYb!RRGn
C (127)commitment accounting 承诺确认会计 |PI.xl:ch
C (128)common cost 共同成本 _$MoMg{uJH
C (129)company limited by guarantee 有限担保责任公司 lJ}G"RTm