A (1)ABC 作业基础成本计算 -!(
A (2)absorbed overhead 已吸收制造费用 T{u!4Yu
A (3)absorption costing 吸收成本计算 '2=u<a B
A (4)account 账户,报表 @YmD 79
A (5)accounting postulate 会计假设 ,YFuMek
A (6)accounting series release 会计公告文件 \sFdp!M}2
A (7)accounting valuation 会计计价 Y?hC/6$7
A (8)account sale 承销清单 z^9Yoqog
A (9)accountability concept 经营责任概念 V%&t'H{
A (10)accountancy 会计职业 FQ?,&s$Bmd
A (11)accountant 会计师 ZjY_AbD
A (12)accounting 会计 k;:v~7VF
A (13)agency cost 代理成本 xd8UdQ,lt
A (14)accounting bases 会计基础 s)<#a(!
A (15)accounting manual 会计手册 $DW3H1iW
A (16)accounting period 会计期间
F.?`<7
A (17)accounting policies 会计方针 E!'H,#"P
A (18)accounting rate of return 会计报酬率 o9M[Zr1@k
A (19)accounting reference date 会计参照日 #"d.D7nA
A (20)accounting reference period 会计参照期间 9BB<.
p
A (21)accrual concept 应计概念 9}kN9u
A (22)accrual expenses 应计费用 <Fb3\T L
A (23)acid test ration 速动比率(酸性测试比率) &|P@$O>
A (24)acquisition 购置 i](,s.
A (25)acquisition accounting 收购会计 sd\>|N?'
A (26)activity based accounting 作业基础成本计算 .z+?b8Q\
A (27)adjusting events 调整事项 %*P59%
A (28)administrative expenses 行政管理费 !c:Q+:,H
A (29)advice note 发货通知 _lb ^
A (30)amortization 摊销 =nOV!!
A (31)analytical review 分析性检查 `(1em%}
A (32)annual equivalent cost 年度等量成本法 49}yw3-
A (33)annual report and accounts 年度报告和报表 B{!)GZ(}
A (34)appraisal cost 检验成本 AY:3o3M
A (35)appropriation account 盈余分配账户 "xZ]i)
A (36)articles of association 公司章程细则 {
yU1db^
A (37)assets 资产 ?*E Y~'I
A (38)assets cover 资产保障 nL@
"FZ`(
A (39)asset value per share 每股资产价值 4NbX!"0
A (40)associated company 联营公司 )eGGA6G
A (41)attainable standard 可达标准 ^4]#Ri=U
A (42)attributable profit 可归属利润 :SG9ygq'
A (43)audit 审计 <Hhl=6op
A (44)audit report 审计报告 &'Qz
A (45)auditing standards 审计准则 P]T(I/\g
A (46)authorized share capital 额定股本 {f#{NA5
A (47)available hours 可用小时 `LH!"M
A (48)avoidable costs 可避免成本 WKX5Dl
B (49)back-to-back loan 易币贷款 Y32F{ z
B (50)backflush accounting 倒退成本计算 g}IdU;X$NT
B (51)bad debts 坏帐 ^G=wRtS
B (52)bad debts ratio 坏帐比率 &T]+g8 ''
B (53)bank charges 银行手续费 %0INtq
B (54)bank overdraft 银行透支 MLY19 ;e
B (55)bank reconciliation 银行存款调节表 R B.j@*
B (56)bank statement 银行对账单 IGT~@);
B (57)bankruptcy 破产 F/ 2@%,2n
B (58)basis of apportionment 分摊基础 m{!BSl
B (59)batch 批量 1O45M/5\o
B (60)batch costing 分批成本计算 I"Ji_4QV
B (61)beta factor B(市场)风险因素 Q'JE DH\
B (62)bill 账单 V-A^9AAPm
B (63)bill of exchange 汇票 yNc>s/
B (64)bill of landing 提单 OnH>g"
B (65)bill of materials 用料预计单 Y:^ =jV7
B (66)bill payable 应付票据 _XXK1H x
B (67)bill receivable 应收票据 E{T\51V]%
B (68)bin card 存货记录卡 7oF`Os+U
B (69)bonus 红利 8 jqt=}b
B (70)book-keeping 薄记 vIU+ZdBw
B (71)Boston classification 波士顿分类 N$pwTyk
B (72)breakeven chart 保本图 ,9|%
B (73)breakeven point 保本点 =G}_PRn
B (74)breaking-down time 复位时间 6\ux;lksn*
B (75)budget 预算 y;0.P?Il"
B (76)budget center 预算中心 H; TmG<S
B (77)budget cost allowance 预算成本折让 z:u`W#Rf
B (78)budget manual 预算手册 1?(BWX)7
B (79)budget period 预算期间 n8[sR;r5f
B (80)budgetary control 预算控制 Sx;zvc
B (81)budgeted capacity 预算生产能力 *Vfas|3hZI
B (82)burden 制造费用 au"HIyi?k
B (83)business center 经营中心
X$/3
B (84)business entity 营业个体 s%GiM
B (85)business unit 经营单位 ><LIOFqsS
B (86)buy-out management 管理性购买产权 bw%1*;n)
B (87)by-product 副产品 r4+w?=`
C (88)called-up share capital 催缴股本 P(X#w
C (89)capacity 生产能力 Q)#<T]~=
C (90)capacity ratios 生产能力比率 *Q!b%DIa$
C (91)capital 资本 (n" )
C (92)capital assets pricing model 资本资产计价模式 @kvp2P+O
C (93)capital commitment 承诺资本 ejgg.G ^
C (94)capital employed 已运用的资本 ]|u}P2
C (95)capital expenditure 资本支出 (ZShh y8g
C (96)capital expenditure authorization 资本支出核准 =#BeAsFfO
C (97)capital expenditure control 资本支出控制 1"/V?ArfL
C (98)capital expenditure proposal 资本支出申请 H7Y}qP5X
C (99)capital funding planning 资本基金筹集计划 x ?^c:`.
C (100)capital gain 资本收益 &tWWb`
C (101)capital investment appraisal 资本投资评估 LvWU
%?
C (102)capital maintenance 资本保全 u:HKmP;
C (103)capital resource planning 资本资源计划 07(E/A]
C (104)capital surplus 资本盈余 `}zv17wp
C (105)capital turnover 资本周转率 OzO_E8Kb\
C (106)card 记录卡 `W]a
@\EYA
C (107)cash 现金 E*(Q'p9C
C (108)cash account 现金账户 44%H? ,d
C (109)cash book 现金账薄 _'I9rGlx3
C (110)cash cow 金牛产品 ^iV@NVP
C (111)cash flow 现金流量 So`xd
*C!
C (112)cash discounted 现金贴现 .z[+sy_
C (113)cash flow budget 现金流量预算 YvYav d
C (114)cash flow statement 现金流量表 ++dV5
C (115)cash ledger 现金分类账 +B8Ut{l
C (116)cash limit 现金限额 XX6&%7(
C (117)CCA 现时成本会计 $35Oyd3s<
C (118)center 中心 G!rcY5!J
C (119)changeover time 变更时间 G x,D'H'
C (120)chartered entity 特许经济个体 dtg Ja_
C (121)cheque 支票 3_h%g$04s
C (122)cheque register 支票登记薄 {;p/V\
C (123)coin analysis 零钱分类 vi5~ Rd`
C (124)classification 分类 Fn[~5/
C (125)clock card 工时卡 qh2.N}lW
C (126)code 代码 il#rdJ1@t
C (127)commitment accounting 承诺确认会计 [")0{LSA=
C (128)common cost 共同成本 _Jp_TvP>
C (129)company limited by guarantee 有限担保责任公司 y.O? c&!