A (1)ABC 作业基础成本计算 K}=8:BaUL
A (2)absorbed overhead 已吸收制造费用 06@ 0r
A (3)absorption costing 吸收成本计算 /^33 e+j
A (4)account 账户,报表 <o aBh)=7
A (5)accounting postulate 会计假设 5652'p
A (6)accounting series release 会计公告文件 inv{dg/2
A (7)accounting valuation 会计计价 +Q!xEfpO;
A (8)account sale 承销清单 #or oY.o
A (9)accountability concept 经营责任概念 fI
d)
A (10)accountancy 会计职业 3zA=q [C
A (11)accountant 会计师 tbzvO< ~
A (12)accounting 会计 K aQq[a
A (13)agency cost 代理成本 yFU2'pB
A (14)accounting bases 会计基础 e=]oh$]
A (15)accounting manual 会计手册 jbhJ;c :
A (16)accounting period 会计期间 2V 2x,!
A (17)accounting policies 会计方针 YTjuSV
A (18)accounting rate of return 会计报酬率 S[hJ{0V
A (19)accounting reference date 会计参照日 D@( M+u9/%
A (20)accounting reference period 会计参照期间 T3t~=b>&L
A (21)accrual concept 应计概念 Sp~Gv>uMK
A (22)accrual expenses 应计费用 Z:Y.":[
Qi
A (23)acid test ration 速动比率(酸性测试比率) zj$_iB`9
A (24)acquisition 购置 FP'u)eU&3
A (25)acquisition accounting 收购会计 %Q sSR'`
A (26)activity based accounting 作业基础成本计算 !:5`im;i
A (27)adjusting events 调整事项 rI^ ~9Rz
A (28)administrative expenses 行政管理费 -m'3L7:
A (29)advice note 发货通知 k`7.p,;}U
A (30)amortization 摊销 &^ 3~=$
A (31)analytical review 分析性检查 [%iUg\'7d
A (32)annual equivalent cost 年度等量成本法 (LT\
IJSM
A (33)annual report and accounts 年度报告和报表 [rUh;_b\D
A (34)appraisal cost 检验成本 M*~v'L_sI
A (35)appropriation account 盈余分配账户
TCK I
A (36)articles of association 公司章程细则 Fy _<Ui
A (37)assets 资产 J'\eS./w|
A (38)assets cover 资产保障 b ?2X>QJ
A (39)asset value per share 每股资产价值 %j[LR Y/
A (40)associated company 联营公司 SCh7O}
A (41)attainable standard 可达标准
IGK_1@tq
A (42)attributable profit 可归属利润 w-'D*dOi
A (43)audit 审计 =w lm
A (44)audit report 审计报告 2 -p
A (45)auditing standards 审计准则 L=$?q/=-
A (46)authorized share capital 额定股本 @RoRNat
A (47)available hours 可用小时 5 <)gCHa
A (48)avoidable costs 可避免成本 6 h:?u4
B (49)back-to-back loan 易币贷款 PX69
B (50)backflush accounting 倒退成本计算 6N %L8Q
B (51)bad debts 坏帐 }
KD7 Y
B (52)bad debts ratio 坏帐比率 ^iV`g?z
B (53)bank charges 银行手续费 Pi"~ /MGP$
B (54)bank overdraft 银行透支 T[4[/n> i
B (55)bank reconciliation 银行存款调节表 I_zk'
B (56)bank statement 银行对账单 Vyq#p9Q
B (57)bankruptcy 破产 0[2BY]`Z.
B (58)basis of apportionment 分摊基础 ||'i\X|[
B (59)batch 批量 ER;lkF`RF
B (60)batch costing 分批成本计算 ET,
0ux9F
B (61)beta factor B(市场)风险因素 *< $c
=
B (62)bill 账单 aJy>
B (63)bill of exchange 汇票 '!+ P{
B (64)bill of landing 提单 /Oq
)3fU
e
B (65)bill of materials 用料预计单 (pT(&/\8
B (66)bill payable 应付票据 /jjW/ lr
B (67)bill receivable 应收票据 kyRh k\X
B (68)bin card 存货记录卡 ?`N57'iPb
B (69)bonus 红利 0\EpH[m}-
B (70)book-keeping 薄记 un$ Z7W/
B (71)Boston classification 波士顿分类 Qc&-\kQ:$u
B (72)breakeven chart 保本图 +gbX}jF0%
B (73)breakeven point 保本点 daA47`+d
B (74)breaking-down time 复位时间 .# ! 'c
B (75)budget 预算 f!M
[awj%
B (76)budget center 预算中心 ;T5,T
B (77)budget cost allowance 预算成本折让 g+ >=C
B (78)budget manual 预算手册 P7'oXtW{o
B (79)budget period 预算期间 !"`@sd ~
B (80)budgetary control 预算控制 e(O wS?K
B (81)budgeted capacity 预算生产能力 ( Lok
B (82)burden 制造费用 K9e ~Wl<3
B (83)business center 经营中心 /RJ6nmN@}
B (84)business entity 营业个体 z`
emKFbv
B (85)business unit 经营单位 6
?1s`{yy
B (86)buy-out management 管理性购买产权 iA55y T+
B (87)by-product 副产品 $zk^yumdE
C (88)called-up share capital 催缴股本 D EUd[
C (89)capacity 生产能力 L,Ao. ?j
C (90)capacity ratios 生产能力比率 u( V
C (91)capital 资本 h`
irO 5
C (92)capital assets pricing model 资本资产计价模式 Q(~3pt
C (93)capital commitment 承诺资本 w+Z- -@\
C (94)capital employed 已运用的资本 QHHW(InG<
C (95)capital expenditure 资本支出 *3A3>Rwu
C (96)capital expenditure authorization 资本支出核准 bx hP jAL
C (97)capital expenditure control 资本支出控制 1A7 %0/K-]
C (98)capital expenditure proposal 资本支出申请 Z NzR `6}
C (99)capital funding planning 资本基金筹集计划 4zo4
H~@gk
C (100)capital gain 资本收益 Lv
`#zgo_f
C (101)capital investment appraisal 资本投资评估 j3*M!fM9
C (102)capital maintenance 资本保全
'O.+6`&
C (103)capital resource planning 资本资源计划 y-w2O]
C (104)capital surplus 资本盈余 wF|0 n t
C (105)capital turnover 资本周转率 fOa6,
C (106)card 记录卡 D+@-XU<Lp<
C (107)cash 现金 :V&N\>Wo
C (108)cash account 现金账户 "C_T]%'Wm
C (109)cash book 现金账薄 k1ipvKxp:8
C (110)cash cow 金牛产品 ^=eq .(>
C (111)cash flow 现金流量 Q0pC4WJ`
C (112)cash discounted 现金贴现 E :u ReT
C (113)cash flow budget 现金流量预算 SQq6X63 \
C (114)cash flow statement 现金流量表 u~$WH, P3
C (115)cash ledger 现金分类账 Ni+3b
C (116)cash limit 现金限额 lhLnyg Uk
C (117)CCA 现时成本会计 eq^TA1>T
C (118)center 中心 ;;ER"N
C (119)changeover time 变更时间 j y7
C (120)chartered entity 特许经济个体 a$w},=
`E
C (121)cheque 支票 cU7rq j_
C (122)cheque register 支票登记薄
^y:FjQC:
C (123)coin analysis 零钱分类 HG2N-<$
C (124)classification 分类 RY9+ 9i
C (125)clock card 工时卡 l% rx#;=u
C (126)code 代码 ,/i_QgP
C (127)commitment accounting 承诺确认会计 E|pk.
C (128)common cost 共同成本 @@'
nit
C (129)company limited by guarantee 有限担保责任公司 1a<]$tZk
